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  2. Religious corporation - Wikipedia

    en.wikipedia.org/wiki/Religious_corporation

    The Roman Catholic Church is recognized as a corporation by virtue of the treaty [citation needed] of 1898 in Spain, while other religious corporations derive their status from their charters granted to them by the state. All religious, private, and civil corporations are created for the purpose of conducting the temporal affairs of their ...

  3. Johnson Amendment - Wikipedia

    en.wikipedia.org/wiki/Johnson_Amendment

    Page from the Congressional Record containing a transcript of the passage of the amendment. Paragraph (3) of subsection (c) within section 501 of Title 26 (Internal Revenue Code) of the U.S. Code (U.S.C.) describes organizations which may be exempt from U.S. Federal income tax. 501(c)(3) is written as follows, [4] with the Johnson Amendment in bold letters: [5]

  4. United States Senate inquiry into the tax-exempt status of ...

    en.wikipedia.org/wiki/United_States_Senate...

    The United States Senate inquiry into the tax-exempt status of religious organizations was an investigation of six 501(c) religious organizations conducted by the United States Senate Committee on Finance lasting from 2007 until 2011.

  5. Supreme Court takes tax case related to Catholic groups ...

    www.aol.com/supreme-court-hear-case-tax...

    WASHINGTON − The Supreme Court will decide whether the work of the charitable arm of a Catholic diocese is sufficiently religious to be exempt from unemployment taxes, a case being closely ...

  6. CatholicVote.org - Wikipedia

    en.wikipedia.org/wiki/CatholicVote.org

    The CatholicVote.org domain name was first used by the Catholic Alliance in early 2000. [12] The Catholic Alliance was a grassroots group of Americans who agreed with the platform of the fundamental evangelical Protestant Christian Coalition but wished to widen the Coalition's scope to include Catholics. [13]

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

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

    The two exempt classifications of 501(c)(3) organizations are as follows: A public charity, identified by the Internal Revenue Service (IRS) as "not a private foundation", normally receives a substantial part of its income, directly or indirectly, from the general public or from the government.

  8. Legal status of the Universal Life Church - Wikipedia

    en.wikipedia.org/wiki/Legal_status_of_the...

    The following year, in the United States, the IRS again revoked the Church's tax exempt status. The Church brought a declaratory judgment action in the United States Court of Federal Claims with respect to its tax-exempt status for the years covered. The Court of Federal Claims upheld the revocation on the ground that the Church had not been ...

  9. 501(c) organization - Wikipedia

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

    An organization that exceeds these limits may lose its 501(c)(7) status. [ 104 ] When a group of eight or fewer individuals, at least one of whom is a member, uses the organization's facilities and the member pays for the other individuals, the Internal Revenue Service will assume the nonmembers are the guests of the member, and the revenue is ...

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