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The church by the nature of its organization may be entirely independent of other clerical associations; or maybe a subordinate part of some general corporation or denomination in which there are superior ministerial tribunals, with the general and ultimate power of judicature over the whole membership of the general organization.
Under the Religious Freedom Restoration Act many generally applicable state laws regarding employment, zoning and the like are relaxed for churches. Similarly, some non-profits, as private organizations, are not subject to the anti-discrimination laws which might apply to similar organizations serving the public for profit.
The amendment was to a bill in the 83rd Congress, H.R. 8300, which was enacted into law as the Internal Revenue Code of 1954. The amendment was proposed by Senator Lyndon B. Johnson of Texas on July 2, 1954. The amendment was agreed to without any discussion or debate and was included in Internal Revenue Code of 1954 (Aug. 16, 1954, ch. 736). [10]
In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations. [ 55 ] [ 56 ] An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in a manner consistent with a particular religion's religious beliefs does ...
A foundation in the United States is a type of charitable organization. Though, the Internal Revenue Code distinguishes between private foundations (usually funded by an individual, family, or corporation) and public charities (community foundations and other nonprofit groups that raise money from the general public).
A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are exempt from some federal income taxes. Sections 503 through 505 set out the requirements for obtaining such exemptions.
The filing comes nearly eight years after The Times published an investigation into political donations linked to real estate developer Samuel Leung.
A donation, in the context of the canon law of the Roman Catholic Church, is the gratuitous transfer to another of some right or thing. When it consists in placing in the hands of the donee some movable object it is known as a gift of hand ( donum manuale , an offering or oblatio , an alms ).