Monday, March 21, 2011

Supreme Court Denies Review In Tax Case On Definition of "Church"

The Supreme Court today denied certiorari in Foundation of Human Understanding v. United States, (Docket No. 10-648, cert. denied 3/21/2011) (Order List). In the case, the U.S. Court of Appeals for the Federal Circuit held that the Foundation of Human Understanding, while retaining its 501(c)(3) non-profit status, did not qualify as a "church" for purposes of Sec. 170(b)(1)(A)(i) of the Internal Revenue Code.  The Circuit Court held that in order to meet the definition of a church, a religious organization must show that it has a body of believers who assemble regularly for communal worship. (See prior posting.)