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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]
[g] Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches; the exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $5,000. [15]
This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level. [12] Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023. [13] As of 2006, the form must be accompanied by an $850 filing fee if the yearly gross receipts for the organization are expected to average $10,000 or more.
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 ...
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 ...
Religious institutions have to be careful of the messages they share, as veering too overtly political can risk their tax-exempt status as nonpartisan nonprofits.
Qualification requires that the organization be created and operated for one of a long list of tax-exempt purposes, [6] which includes more than 28 types of organizations and also requires, for most types of organizations, that the organization apply for tax-exempt status with the Internal Revenue Service, [7] or be a religious or apostolic ...
Gifts to qualifying charitable organizations are eligible for a tax deduction. However, the IRS has many rules about what types of organizations are eligible for charitable donations, which ...