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Topic: Church tax

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	Church Accounting, Church Tax, Clergy Tax
		This information is invaluable for ministers, church treasurers, church financial secretaries, and the entire church finance committee.
		It is targeted to the small to medium size churches with less than 10 staff members.
		Therefore, it is important for churches to comply with the United States Internal Revenue Code while providing the maximum tax benefits to their ministers and employees.
	www.accountingforchurches.com (268 words)

	Church Tax Inquiries and Examinations - IRC § 7611
		A church tax inquiry is defined as any inquiry to a church (other than an examination) that serves as a basis for determining whether the organization qualifies for tax exemption as a church, or whether it is carrying on an unrelated trade or business or otherwise engaged in activities subject to any IRC tax.
		The church tax inquiry period must last a minimum of 15 calendar days from the date the notice is mailed but must be concluded within 90 calendar days from the date the church tax inquiry is mailed.
		The IRS cannot begin a subsequent church tax inquiry or examination of a church for a five-year period unless the previous examination resulted in a revocation, notice of deficiency of assessment, or a request for a significant change in church operations, including a significant change in accounting practices.
	www.irstaxattorney.com /irs-audits/76/44767_Church_Tax_Inquiries_Examinations_IRC7611.html (12762 words)

	Church tax - Wikipedia, the free encyclopedia
		Church tax is a tax imposed on members of some religious congregations in Germany, Denmark, Sweden, Finland, Austria and some parts of Switzerland.
		The church tax is not meant to be a way for the state to directly support churches, but since expenses for church tax are fully deductible in fact such support occurs on a somewhat large scale.
		Church and state are separated as of 2000, however the burial tax (begravningsavgift) is paid by everyone regardless of membership.
	en.wikipedia.org /wiki/Church_tax (1033 words)

	[No title]
		A church tax inquiry is defined, rather circularly, as any inquiry to a church (other than an examination) to serve as a basis for determining whether a church- (A) is exempt from tax under section 501(a) by reason of its status as a church, or (B) is...
		The Church concludes from this that it is not subject to taxation and that the IRS is therefore powerless to place conditions upon or to remove its tax-exempt status as a church.
		Because the Church has failed to demonstrate that its free exercise rights have been substantially burdened, we do not reach its arguments that section 501(c)(3) does not serve a compelling government interest or, if it is indeed compelling, that revocation of its tax exemption was not the least restric- tive means of furthering that interest.
	pacer.cadc.uscourts.gov /common/opinions/200005/99-5097a.txt (3073 words)

	Church Taxes :: The Alliance
		One of the key elements in determining the tax deductibility of a donation is that it is to be made "to or for the use of" the church.
		If the church pays all travel expenses with no contributions from the participants, except for their normal giving to the general fund, then there are no tax consequences, whether the participant is an adult or a minor, since the governance authority has determined the purpose of the trip as furthering the church's exempt purpose.
		A church can have political candidates address the congregation as long as overt campaign activities are avoided, the same opportunity is afforded to all other qualified candidates for the same office, and the congregation is informed before and after the speech that the church does not endorse any candidate for public office.
	www.cmalliance.org /resources/church/risk/tax.jsp (7602 words)

	[No title]
		The advertisement clearly noted that it was sponsored by the Church and its pastor and furthermore solicited "tax deductible donations" for the advertisement.
		On November 20, 1992, the IRS notified the Church that it intended to conduct an inquiry as to whether the Church was operating as a tax-exempt organization.
		After the letter ruling was revoked, the Church could continue as a church, continue receiving donations, and donors could continue to claim deductions on their income tax return, provided that the Church did not continue to endorse or oppose candidates.
	www.lc.org /Resources/ChurchLossOfTaxExempt.html (1077 words)

	UUA Programs & Services: Ministry & Professional Leadership: Church Staff Finances (Site not responding. Last check: )
		Since the staff of the Office of Church Staff Finances are not qualified tax experts, UU organizations are urged to consult their own tax advisors in compensation, pension and tax matters.
		The clergy housing allowance amount should be documented by the church Treasurer in a separate letter for the minister to attach to his or her return.
		Clergy Housing Allowance: US and Canadian tax law provide for that portion of salary used by an ordained minister to provide a residence in conjunction with his or her ministerial duties to be excluded from taxable earnings, but it is subject to SECA in the United States.
	www.uua.org:443 /programs/ministry/finances/info-tax.html (912 words)

	Danvers may tax a closed church - The Boston Globe
		To tax or not to tax those closed churches has become a topic of conversation among the state's assessors, who say that tight local budgets have them on the lookout for new taxable properties.
		Donna McCabe, chief tax assessor for Wellesley, said town officials are studying the issue of taxing surplus church property.
		Church officials, meanwhile, have paid their first $3,362.58 quarterly tax bill for St. Alphonsus, and are looking into whether to appeal the decision both to the town and to the state Appellate Tax Board, archdiocesan spokesman Terrence Donilon said.
	www.boston.com /news/local/massachusetts/articles/2005/08/04/danvers_may_tax_a_closed_church (594 words)

	Tax Issues - Church Administration Basics - By Ted Seidel and Tim Davidson (Site not responding. Last check: )
		A church is considered a nonprofit organization by the IRS and some state governments.
		This is recognition of your church's 501(c)(3) tax exempt status.
		Since your 501(c)(3) Letter of Determination acknowledges the tax free status you have always had as a church, the removal of taxes from your utility bills should be retroactive.
	www.churchadminservices.com /taxissues.htm (734 words)

	In Europe, ‘church taxes’ not unusual
		A church tax of sorts is also collected in Italy and Spain, though in both nations it takes the form of an optional checkoff.
		Sweden, where Lutheranism is the state church, also has a church tax; non-Lutherans pay what is known as a “dissenter’s tax.” Political leaders there, however, plan to disentangle church and state sometime after 2000.
		Greece funds the Orthodox church directly, and in England salaries and pensions in the Anglican church are paid for out of revenue from extensive landholdings.
	www.natcath.com /NCR_Online/archives/012999/012999f.htm (484 words)

	Indianapolis Baptist Temple
		The church was ordered to be sold at auction by U.S. District Judge Sarah Evans Barker in a Sept. 28, 2000, ruling, in which she gave the conservative evangelical congregation until Nov. 14 to vacate.
		The church appealed and the case went to a three-judge panel of the 7th U.S. Circuit Court of Appeals.
		In addition to the church's tax debt, the elder Rev. Dixon faced a separate debt for income taxes the government claims he failed to pay from 1983 to 1986.
	www.indystar.com /library/factfiles/religion/churches/baptist_temple/tax_dispute.html (1734 words)

	Church tax
		Church tax in Germany is quite a complicated matter.
		Only the Evangelic and RC church have the right to levy the tax in all states, but in almost all states are also some smaller religious bodies which have that right: eg.
		But the last word is not yet spoken regarding church tax, I think even in the moment there is a law-suit against it pending at the constitutional court.
	www.chinadaily.com.cn /english/doc/2004-02/20/content_307828.htm (365 words)

	Church of Denmark - Wikipedia, the free encyclopedia
		The Evangelical Lutheran Church of Denmark (the church of Denmark or the people's church of Denmark) (Danish:Den Danske Folkekirke) is a state church and is the largest Christian church in Denmark.
		The Danish parliament ("Folketinget") is the supreme legislative authority for the church.
		The church tax is a choice in Denmark.,According to §4 of the Constitution of Denmark "the state is obliged to support Folkekirken financially.
	en.wikipedia.org /wiki/Church_of_Denmark (368 words)

	Germany Info: Information Services: Archives: Background Papers
		In contrast to the understanding of the separation of church and state embodied in the U.S. Constitution, however, German law does not preclude close cooperation between governmental and ecclesiastical bodies in areas such as health care and education.
		The Roman Catholic Church and the Evangelical (Protestant) Church (EKD: Evangelische Kirche in Deutschland), each with just under 28 million members, are the largest and most prominent of the religious bodies designated as public law corporations.
		Tax authorities retain a portion of church tax proceeds to cover administrative costs, but that charge is considerably less than the estimated 20 percent of revenues churches and synagogues would spend collecting contributions from their members themselves to underwrite their operating costs and social welfare programs.
	www.germany.info /relaunch/info/archives/background/church.html (827 words)

	Church Incorporation
		For example, the Metro Center for Church Planting is associated with the church, Fellowship of the Metroplex in Arlington, Texas.
		If the church does not have a clear ruling on its tax exemption status and has a gross income of less than $150,000 a year, in Texas, it does not need to pay state franchise tax, but DOES need to file a state franchise tax form.
		All that is needed is for an officer in the church to sign a one-page tax emption form, which can be obtained at www.window.state.tx.us/taxinfo/taxforms/01-3392.pdf.
	www.churchplantingtowin.org /church_incorporation.htm (2257 words)

	Church Questions
		While there is no governmental requirement for churches to file with ITS to obtain 501(c)(3) status, some churches have elected to do so to meet the requirements for participation in various secular activities or programs that require the church to be listed in IRS Publication 78.
		Churches wishing to participate in food bank programs, corporate matching donations, foundation grants, etc., are examples of those who elect to file IRS Form 1023.
		Exempt churches, their integrated auxiliaries, and conventions or associations of churches are not required to file federal income tax returns on church income, or, for that matter, the usual information return filed by tax-exempt entities (Form 990, Return of Organization Exempt fromIncome Tax).
	www.clergytaxes.com /church.htm (1245 words)

	Church Law - Church Tax Law
		These include the process of incorporation, the means by which the church is governed, the way in which church employment is handled, and the responsibilities of church leaders in regards to the confidences and needs of the members of the congregations.
		Church law is also very specific as to the payment of employees and the status of their employment.
		In regards to the governing of the church, by laws and a constitution may be written even prior to incorporation, and these are adhered to in decisions that must be made for the congregation.
	www.start-your-own-church.com /church_law.html (505 words)

	Quelling the Flight from the Church (Tax) \| Germany \| Deutsche Welle \| 13.04.2004
		Church tax in Germany means that Germans fund the country's Christian churches whether they donate to the collection plate or not.
		And for years, critics of the tax have said that it should be transformed into a levy to benefit culture in general.
		Around 80 percent of Germans have committed tax evasion at least once in their lives, according to a survey by the Hamburg-based research institute Gewis.
	www.dw-world.de /dw/article/0,,1168497,00.html (814 words)

	[No title]
		Tax Commission of the City of New York), where the Court ruled that religious tax exemptions are constitutional because churches relieve government of the burden of providing needed social services.
		In contrast, church property these days is typically detrimental to the value of nearby properties (thereby lowering tax revenues not only from the tax-exempt church land but also from adjacent lands experiencing lowered property values).
		While church members might have to put more money into the collection plate to maintain their church (to make up for the taxes the church would have to pay), they would have more disposable income to give, since the tax on their homes and businesses would be lower.
	www.gainesvillehumanists.org /chrchtax.htm (2657 words)

	D.C. Circuit Approves IRS Revocation of Church's Tax Exemption Because of Its Political Activities (Site not responding. Last check: )
		In response, the IRS revoked the Church's tax exempt status, noting that tax-exempt status is dependent on an organization's non-intervention in political campaigns.
		The Church challenged the revocation under various theories, including that it was a violation of its freedom of speech and religion as guaranteed by the First Amendment.
		In denying the Church's claims, the court, per Senior Circuit Judge James L. Buckley, held that the revocation of the tax exemption did not violate the Free Exercise Clause because withdrawal from politics would not violate Christian beliefs.
	www.brookings.edu /gs/cf/headlines/BranchMinvRossotti_issueads.htm (345 words)

	Pedersen
		Additionally, the Church Audit Procedures Act (“CAPA”) describes the circumstances under which the IRS may investigate a church and the procedures it is required to follow in an investigation.
		Should the Church create a PAC, the related 501(c)(4) organization must be separately incorporated, and it must maintain records that will demonstrate that tax-deductible contributions to the Church have not been used to support the political activities conducted by the 501(c)(4) organization’s political action arm.
		The Church failed to establish selective prosecution, because it could not show that (1) “[it] was singled out for prosecution from among others similarly situated and (2) that [the] prosecution was improperly motivated, i.e., based on race, religion or another arbitrary classification.” United States v.
	www.icnl.org /journal/vol2iss4/cn_branch.htm (1132 words)

	USATODAY.com - Church could lose tax-exempt status for anti-war sermon (Site not responding. Last check: )
		The Rev. George F. Regas did not urge parishioners at All Saints Episcopal Church to support either President Bush or John Kerry, but he was critical of the Iraq war and Bush's tax cuts.
		The IRS warned the church in June that its tax-exempt status was in jeopardy because such organizations are prohibited from intervening in political campaigns and elections.
		Marcus Owens, the church's tax attorney and a former head of the IRS tax-exempt section, said the agency offered to drop the proceedings if the church admitted wrongdoing.
	www.usatoday.com /news/nation/2005-11-08-antiwar-sermon_x.htm (417 words)

	TaxChurches.com - Links
		Religion on Welfare: The case for taxing churches in Alachua County, FL.
		Tax Assessor: Tax exempt property as of July 1999.
		Tax Assessor: Tax exempt property as of July 1998.
	www.taxchurches.com /links (709 words)

	Scientologists and IRS settled for $12.5 million - 30 Dec 1997
		The church's $12.5 million payment was intended to cover the church's payroll, income and estate-tax bills for an undisclosed number of years prior to 1993.
		The church tax-compliance committee was required to give the IRS annual reports for 1993 through 1995 disclosing how much the church paid its 20 top-compensated officials, as well as the finances of 23 member churches, businesses and organizations.
		According to church filings with the IRS unrelated to the pact, the church uses the ship, which is docked in Curacao and "has sailed almost exclusively in the Caribbean," as a "seagoing religious retreat" for church parishioners.
	www-2.cs.cmu.edu /~dst/Cowen/essays/wj301297.html (986 words)

	Should churches be taxed? (Site not responding. Last check: )
		Religion therefore, has been able to develop and prosper without the payment of taxes that are required from most other organizations that teach a certain philosophy or concept of existence.
		They feel you cannot tax a church whose reverend is a representative of God.
		Particularly when, as the Christian Coalition is doing, they use the millions of dollars saved from taxes to pump into the campaigns of politicians who agreed to spread their brand of bigotry and superstition.
	www.sullivan-county.com /nf0/y2k/tax_churches.htm (1249 words)

	Church tax
		In Germany, Church members are bound by law to pay Church tax.
		Church tax is calculated on the basis of the income tax (normally 9%, in some Bundesländer 8%).
		The respective diocesan Church tax councils are responsible for the approval of budgets and for overseeing the distribution of funds.
	dbk.de /zahlen_fakten/kirchensteuer/index_en.html (193 words)

	Churches reap the benefits of belief: $500 million in tax exemptions - National
		Tax exemptions to Australian churches are costing federal, state and local governments more than $500 million a year, new figures show.
		The churches argue that the money goes on welfare, health and education services that would be much more expensive for the community to replace.
		But he said the church was strictly accountable to the government "to the last dollar" for money it received for health, education and welfare.
	www.theage.com.au /news/national/churches-reap-the-benefits-of-belief-500-million-in-taxexemptions/2006/04/28/1146198351877.html (857 words)

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