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Richard Roy Hammar (born April 20, 1950) is the legal counsel for the Assemblies of God.He has authored more than 50 books [1] and circulates two bi-monthly newsletters. [2] [3] As a CPA, he specializes in legal and tax issues for religious and non-profit organizations and is one of 270 Professional Registered Parliamentarians in the United States. [4]
The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to universities and churches.
The first "sister publication" added to the Christianity Today publishing group was Leadership: A Practical Journal for Church Leaders, launched in 1980. The subtitle clearly defined the journal's mission: it was a quarterly publication, aimed primarily at clergy and focusing on the practical concerns of ministry and church leadership.
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Joyce Meyer Ministries responded with a newsletter to its e-mail list subscribers on November 9, 2007. The organization referred to its annual financial reports, asserting that in 2006, the ministry spent 82 percent of its total expenses "for outreach and program services toward reaching people with the Gospel of Jesus Christ, as attested by ...
The following year, in the United States, the IRS again revoked the Church's tax exempt status. The Church brought a declaratory judgment action in the United States Court of Federal Claims with respect to its tax-exempt status for the years covered. The Court of Federal Claims upheld the revocation on the ground that the Church had not been ...
The collection of the church tax is administered by the Danish tax authorities, but the church tax is not considered as a genuine tax by, for example, Statistics Denmark, but as a "voluntary transfer from households to the state". [6] The church tax does not cover the entire budget of the Church of Denmark.
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