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  2. Association of churches - Wikipedia

    en.wikipedia.org/wiki/Association_of_Churches

    In parts of the United States Code, the word "church" is defined so as to include not just a church in the ordinary narrow sense of the word, but additionally such things as an "association of churches". [7] [8] Like any church, an association of churches must satisfy specific requirements in order to become and remain tax exempt. [9]

  3. Religious corporation - Wikipedia

    en.wikipedia.org/wiki/Religious_corporation

    Donors are allowed to claim a charitable deduction for donations to a church that meets the section 501(c)(3) requirements, even though the church has neither sought nor received IRS recognition that it is tax-exempt. In addition, because churches and certain other religious organizations are not required to file an annual return or notice with ...

  4. Johnson Amendment - Wikipedia

    en.wikipedia.org/wiki/Johnson_Amendment

    Page from the Congressional Record containing a transcript of the passage of the amendment. Paragraph (3) of subsection (c) within section 501 of Title 26 (Internal Revenue Code) of the U.S. Code (U.S.C.) describes organizations which may be exempt from U.S. Federal income tax. 501(c)(3) is written as follows, [4] with the Johnson Amendment in bold letters: [5]

  5. How this lawsuit against the IRS aims to allow churches a ...

    www.aol.com/lawsuit-against-irs-aims-allow...

    Although the IRS often sets churches to 501(c)(3) status as default tax status, Safstrom said, based on her reading of the law, churches in the complaint would likely receive the political ...

  6. Form 990 - Wikipedia

    en.wikipedia.org/wiki/Form_990

    2022 revision of Form 990. Form 990 (officially, the "Return of Organization Exempt From Income Tax" [1]) is a United States Internal Revenue Service (IRS) form that provides the public with information about a nonprofit organization. [2] It is also used by government agencies to prevent organizations from abusing their tax-exempt status. [3]

  7. IRS gives its blessing to newly-formed 'First Church of ... - AOL

    www.aol.com/article/2015/06/04/irs-gives-its...

    By FOX59 INDIANAPOLIS (June 3, 2015) – The Internal Revenue Service has given its blessing to Indiana's newly-formed First Church of Cannabis. The church formed in response to the state's ...

  8. Internal Revenue Bulletin - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Bulletin

    The Internal Revenue Bulletin (also known as the IRB), [1] [2] is a weekly publication of the U.S. Internal Revenue Service that announces "official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest."

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