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  2. Religious corporation - Wikipedia

    en.wikipedia.org/wiki/Religious_corporation

    In the United States, religious corporations are formed like all other nonprofit corporations by filing articles of incorporation with the state. Religious corporation articles need to have the standard tax-exempt language the IRS requires. Religious corporations are permitted to designate a person to act in the capacity of corporation sole ...

  3. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    Churches and religious non-profits are something of a special case, because the First Amendment to the U.S. Constitution forbids the government making a law "respecting an establishment of religion," and also forbids "prohibiting the free exercise thereof [that is, of religion]." The First Amendment originally bound only the U.S. Federal ...

  4. 501 (c) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)_organization

    The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 [88] likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. [77]

  5. Model Nonprofit Corporation Act - Wikipedia

    en.wikipedia.org/wiki/Model_Nonprofit...

    The MNCA is a model set of statutes governing nonprofit corporations proposed for adoption by state legislatures. Many of the default procedures of the MNCA are different from standard parliamentary procedure , though they may be superseded by a provision either in the articles of incorporation or in the bylaws of the corporation.

  6. Louisiana Supreme Court dismisses church as defendant in ...

    www.aol.com/louisiana-supreme-court-dismisses...

    The suit, which was one of a pair filed by former members, sought to invalidate the church’s bylaws, which were rewritten in 2014 when Pastor Brad Jurkovich took over, was dismissed in June 2022 ...

  7. 501(c)(3) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)(3)_organization

    Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for Churches and Religious Organizations". [49] This guide outlines activities allowed and not allowed by churches under the 501(c)(3) designation. [49]

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