Taxing Churches

[DHK]

The facts I presented was:

1. The current IRS code

2. The statement from an attorney

3. The Particular case where the issue was settled in Federal court.


I produced no theories only facts.

But you don't present all the facts. It is evident that you don't even read the links you provide. Did you read it?
Here, in part, is what is says:

A church or religious organization will be regarded as
attempting to influence legislation
if it contacts, or urges the
public to contact, members or employees of a legislative
body for the purpose of proposing, supporting, or opposing
legislation, or if the organization advocates the adoption or
rejection of legislation.

IOW, if you attempt to contact any of your elected representatives and express your displeasure against abortion or homosexuality or any other such issue, your tax exempt status can be revoked. This would be especially true if some of your members did this and identified themselves as members of or representatives of your church.
The Catholic Church does this all the time. As Catholics they are against abortion, against contraceptives, etc.

 

[Revmitchell]

But you don't present all the facts. It is evident that you don't even read the links you provide. Did you read it?
Here, in part, is what is says:

IOW, if you attempt to contact any of your elected representatives and express your displeasure against abortion or homosexuality or any other such issue, your tax exempt status can be revoked. This would be especially true if some of your members did this and identified themselves as members of or representatives of your church.
The Catholic Church does this all the time. As Catholics they are against abortion, against contraceptives, etc.

The 501c3 letter can be revoked. Even without it churches are still tax exempt. You have no idea what you are talking about.

From the irs link page 3:

Recognition of Tax-Exempt Status

Automatic Exemption for Churches:

Churches that meet the requirements of IRC section 501(c)(3)
are automatically considered tax exempt and are not required
to apply for and obtain recognition of tax-exempt status from
the IRS.

From the IRS link page 2:

Because special tax rules apply to churches, it is important to distinguish churches
from other religious organizations. Therefore, when this publication uses the term
“religious organizations,” it is not referring to churches or integrated auxiliaries.
Religious organizations that are not churches typically include nondenominational
ministries, interdenominational and ecumenical organizations, and other entities
whose principal purpose is the study or advancement of religion.

It is important to understand the critical difference between an IRS tax-exempt letter ruling
and tax-exempt status of churches. Every organization, whether a 501(c)(4) (a nonprofit group that
primarily lobbies) or a 501(c)(3) (a nonprofit, tax-exempt organization), must file an application with
the IRS to be recognized as a nonprofit organization for purposes of the Internal Revenue Code. The
IRS then issues a letter ruling specific for the organization, in which the IRS acknowledges that the

http://www.lc.org/media/9980/attachments/pastors_churches_and_politics4pg.pdf

 

[DHK]

The 501c3 letter can be revoked. Even without it churches are still tax exempt. You have no idea what you are talking about.

http://www.lc.org/media/9980/attachments/pastors_churches_and_politics4pg.pdf

Way back in May of 2000

[FONT=&quot]Internal Revenue[/FONT]
[FONT=&quot]Service’s decision to revoke the tax-exempt status of a church that had paid for newspaper ads against then-presidential candidate Bill Clinton in 1992.[/FONT]
[FONT=&quot] [/FONT]
[FONT=&quot]The revocation is the first in the history of the IRS and serves as a warning from the federal judiciary that churches may not fund partisan activity. U.S. law granting tax-exempt status also forbids tax-exempt organizations from involvement in “any political campaign on behalf of (or in opposition to) any candidate for public office.”[/FONT]
[FONT=&quot] [/FONT]
[FONT=&quot]The Landmark Church, formerly know as the Church at Pierce Creek, in Binghamton, N.Y., requested and received tax-exempt status from the IRS in 1983. But on Oct. 30, 1992, just four days before the presidential election, the church placed full-page ads in USA Today and the Washington Times warning Christians about Clinton.[/FONT]
[FONT=&quot] [/FONT]
[FONT=&quot]The ads’ headline, “Christians Beware,” was followed by a statement that Clinton’s positions concerning abortion, homosexuality and the distribution of condoms to teen-agers in schools violate biblical principles.

[/FONT]
[FONT=&quot]http://www.wnd.com/2000/05/4497/[/FONT]

 

[Revmitchell]

Way back in May of 2000
[/FONT]
[FONT=&quot]http://www.wnd.com/2000/05/4497/[/FONT]

That was not the whole story. It went beyond that ruling to federal court. The federal judge ruled they can revoke the 501c3 letter but that that would have no effect on the tax exempt status.

For whatever reason you are wanting it to be true but I have provided both an attorney's statement on the pierce creek churchand the IRS which makes it clear.

Maybe you should stick to Canadian laws.

 

[DHK]

More information:

Although there is no requirement to do so, many churches seek recognition of tax-exemption from the IRS.
One reason is that without the IRS's official recognition of tax exemption ... the burden of proof of tax deductible contributions is on your donors if ever audited.
To apply for recognition of tax exempt status from the IRS you will need to complete and file IRS Form 1023. This is a complicated form. I would strongly recommend doing some research and/or seeking a tax professional's advice if you decide to go that route.
Note: Although most churches are exempt from filing and paying federal income taxes, they may not be exempt from state taxes. Contact your state's tax agency to see what taxes your church is exempt from paying.
Also...church are NOT exempt from payroll taxes!!!
For more information on tax exempt status and churches download this publication form the IRS site: Internal Revenue Service’s Tax Guide for Churches and Religious Organizations

Also it is good to know:

Notice: New IRS Requirement!

The IRS is asking/requiring all organizations with an EIN including churches, ministries, and nonprofits to update their "Responsible Party" information by March 1, 2014. After that date, organizations will have 60 days to report any changes in their "Responsible Party"

In general, your "Responsible Party" is the individual who has direct or indirect authority over the organization and its assets. So if that person has changed since your organization originally filed the SS-4 form requesting your EIN, the IRS wants the name and Social Security Number of your current "Responsible Party".

The IRS wants you to use Form 8822-B to report this change and/or a change of address.

There is a special box at the top of the form for tax-exempt organizations to check.

See more information in this informative article: Churches asked to file Form 8822-B to IRS

<br>http://www.freechurchaccounting.com/tax-exempt-status.html<br><br><br>&nbsp;Things aren't always what they seem.

 

[DHK]

That was not the whole story. It went beyond that ruling to federal court. The federal judge ruled they can revoke the 501c3 letter but that that would have no effect on the tax exempt status.

For whatever reason you are wanting it to be true but I have provided both an attorney's statement on the pierce creek churchand the IRS which makes it clear.

Maybe you should stick to Canadian laws.

It was the story as reported by WND. I didn't make it up.

There is an American pastor pastoring a church here. Because of his familiarity with some of the laws concerning separation of church and state he is the only one in this area that will not register his church and give out tax receipts. I chalk it up to that drilled-in American skepticism of government.

 

[Salty]

...and give out tax receipts. ...

all that means is that church member will not be able to deduct his offerings off his taxes - that if he files Schedule A

I file 1040 A - so my contributions are not tax deductible. but you know what - I would want a transcript of what I give to the church anyways......

 

[ShagNappy]

That was not the whole story. It went beyond that ruling to federal court. The federal judge ruled they can revoke the 501c3 letter but that that would have no effect on the tax exempt status.

What the appeals court actually said was...

"According to the court’s decision, the church may also reapply for tax-exempt status as long as it does not engage in campaign speech regarding a particular candidate. And, it does not have to pay taxes on donations given to the church despite the fact that its tax-exempt status had been previously revoked."

That has nothing whatsoever to do with other taxes, fees, etc. I can find no proof it went to the SCOTUS. The ACLJ seems to think they lost tax exempt status, and they were handling the case.

http://www.wnd.com/2000/05/4497/

 

[Revmitchell]

What the appeals court actually said was...

"According to the court’s decision, the church may also reapply for tax-exempt status as long as it does not engage in campaign speech regarding a particular candidate. And, it does not have to pay taxes on donations given to the church despite the fact that its tax-exempt status had been previously revoked."

That has nothing whatsoever to do with other taxes, fees, etc. I can find no proof it went to the SCOTUS. The ACLJ seems to think they lost tax exempt status, and they were handling the case.

http://www.wnd.com/2000/05/4497/

You need to go back a reread my posts.