Association of Churches
Under US tax law, an Association of Churches is a non-profit organization, not a corporate organization, and thus exempt from taxes. While initially defined as a "cooperative undertaking by churches of the same denomination",[1] the definition has been expanded to include churches of different denominations.[2][3]
In parts of the United States Code, the word "church" is defined so as to include not just a church in the ordinary sense of the word, but also such things as an "association of churches".[4][5] The phrase "association of churches" is also used in other federal statutes, as well as in court opinions that interpret federal statutes, like St. Martin Evangelical Lutheran Church v. South Dakota, 451 U.S. 772 (1981).[6]
References[edit]
- ↑ Hopkins, Bruce R. (2015). Hopkins' Nonprofit Law Dictionary. Wiley. p. 35. ISBN 9781119057116. Search this book on
- ↑ U.S. Master Tax Guide 2009. CCH. 2008. p. 218. ISBN 9780808019039. Search this book on
- ↑ Mancino, Douglas M. (2015). Taxation of Hospitals and Health Care Organizations. LexisNexis. p. 557. ISBN 9780327167891. Search this book on
- ↑ McDonough, John. "Contraceptive Coverage and Massachusetts Law", Boston Globe (February 7, 2012).
- ↑ "26 U.S. Code § 3121 - Definitions", Legal Information Institute, Cornell Law School. Accessed June 7, 2015.
- ↑ St. Martin Evangelical Lutheran Church v. South Dakota, 451 U.S. 772 (1981).
External links[edit]
- IRS ruling 74-224 Internal Revenue Service (1974)
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