1、 Although the Internal Revenue Service applies a neutral approach to religious1organizations, the terms “church” and “minister” are often used in the statute and theregulations. The terms “church” and “minister”are interpreted broadly and encompassnon-Christian religions and religious leaders.In an
2、to attempt to define “church,” the Internal Revenue Service has announcedfourteen criteria which it uses as requirements for an organization to constitute a churchfor federal tax purposes. (continued.)Congressional Research Service The Library of CongressCRS Report for CongressReceived through the C
3、RS WebOrder Code RS20324September 1, 1999Special Provisions for Religion in the Tax Code(name redacted)Legislative AttorneyAmerican Law DivisionSummaryScattered throughout the Internal Revenue Code are special provisions designed toaccommodate either religious organizations or the beliefs and practi
4、ces of the membersof those organizations. This short report lists a number of code sections which containexemptions or special treatment for religion.This report lists a number of tax provisions which accommodate religious groups ina special way. There is no attempt to analyze these provisions, othe
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