Showing posts with label Internal Revenue Code. Show all posts
Showing posts with label Internal Revenue Code. Show all posts
Friday, August 30, 2024

Churches Challenge Constitutionality of Johnson Amendment

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The Johnson Amendment which prohibits 501(c)(3) tax-exempt organizations from supporting or opposing political candidates was challenged thi...
Sunday, June 23, 2024

DC Circuit: No Tax-Exempt Status for Church Promoting Psychedelics Unless It Has Received DEA or Judicial Exemption

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In Iowaska Church of Healing v. Werfel ,  (DC Cir., June 21, 2024), the U.S. Court of Appeals for the District of Columbia Circuit upheld th...
Tuesday, March 12, 2024

D.C. Circuit Hears Arguments on Tax Exempt Status of Church Promoting Religious Use of Psychedelic Drug

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The U.S. court of Appeals for the D.C. Circuit yesterday heard oral arguments in Iowaska Church of Healing v. Werfel ( audio of full oral ar...
Wednesday, April 05, 2023

IRS Correctly Denied Non-Profit Ruling to Church That Promoted Use of Ayahuasca

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In Iowaska Church of Healing v. United States , (D DC, March 31, 2023), the D.C. federal district court upheld the IRS's refusal to gran...
Friday, February 10, 2023

Federal Circuit Hears Arguments By Organization Seeking "Church", But Not Non-Profit, Tax Status

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The Court of Appeals for the Federal Circuit heard oral arguments on Wednesday in an unusual appeal,  Alearis, Inc. v. United States. ( Audi...
Wednesday, July 27, 2022

Title IX Applies To Religiously Affiliated School That Is Tax Exempt

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The provisions of Title IX of the Education Amendments Act of 1972 which bar sex discrimination apply to "any education program or act...
Tuesday, July 19, 2022

Non-Profits Are Seeking IRS Classification As "Churches"

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Both Baptist News Global and ProPublica have recently published lengthy investigative articles on the growing number of non-profit entitie...
Thursday, September 09, 2021

Court of Federal Claims Denies Motion For Reconsideration Of Church Camp's Tax Liability

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In Steeves v. United States , (Fed. Cl., Sept. 7, 2021), the U.S. Court of Federal Claims denied a motion for reconsideration filed pro se  ...
Tuesday, August 18, 2020

Churches Respond To IRS Proposed Changes In Group Exemption Letter Program

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 In May, the Internal Revenue Service issued a 63-page proposal ( full text ) to update procedures for a parent organization to obtain 501(c...
Thursday, January 30, 2020

Church Leaders Sentenced To Prison In Scheme To Siphon Off Church Funds

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The U.S. Attorney's Office for the District of New Jersey  announced this week: The leader and the main treasurer of the Israelite Ch...
Saturday, January 25, 2020

President Proclaims National School Choice Week

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Yesterday President Trump issued a Presidential Proclamation ( full text ) declaring January 26 to February 1 as National School Choice Week...
Monday, January 13, 2020

Challenge To Form 990 Rules Is Dismissed

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In Nonbelief Relief, Inc. v. Rettig , (D DC, Jan. 10, 2020), the D.C. federal district court dismissed a challenge by a non-profit organizat...
Tuesday, December 17, 2019

WAPO: IRS Whistleblower Says Mormon Church Misled Regarding Charitable Accounts

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The Washington Post reports today: A former investment manager alleges in a whistleblower complaint to the Internal Revenue Service that ...
Tuesday, December 10, 2019

Misunderstanding of RFRA Not A Defense To Willful Failure To File Tax Returns

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The Oregonian reports that an Oregon federal district court yesterday found a tax protester guilty on four counts of willful failure to fil...
Friday, August 23, 2019

Hung Jury In Pro-Life Tax Objector's Trial

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KGW8 News reports that the federal court trial of an Oregon man, Michael Bowman, on misdemeanor charges of willful failure to file a tax re...
Tuesday, July 02, 2019

New Tax Law Tweaks Non-Profit Annual Filing Requirements

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President Trump yesterday signed the bipartisan Taxpayer First Act ( full text) into law. The bill makes two changes applicable to non-prof...
Sunday, June 23, 2019

IRS Urged To Accommodate Amish On Child Tax Credit Claims

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As required by the Internal Revenue Code, last week the National Taxpayer Advocate released her FY2020 Objectives Report to Congress .   On...
Wednesday, June 19, 2019

FFRF Foregoes Cert Petition In Challenge To Parsonage Allowance

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In a press release last week, the Freedom From Religion Foundation explained why it had not sought Supreme Court review of the 7th Circuit&...
Friday, May 31, 2019

Tax Court Denies Deduction For Evangelist's Expenses

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In Oliveri v. Commissioner   (US Tax Ct., May 28, 2019), the U.S. Tax Court rejected claims by a Catholic evangelist that the disallowance o...
Thursday, April 25, 2019

IRS Recognizes Satanic Temple As A "Church"

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The Satanic Temple announced yesterday that the Internal Revenue Service has recognized the organization as a "church" for federa...