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[clarification needed] In some cantons private companies are unable to avoid payment of the church tax. [23] In Geneva and Neuchâtel there is no church tax; each taxpayer is free to make a voluntary tax deductible contribution or gift to his church, either directly to the beneficiary or using the canton (state) tax system. [24]
Richard Roy Hammar (born April 20, 1950) is the legal counsel for the Assemblies of God.He has authored more than 50 books [1] and circulates two bi-monthly newsletters. [2] [3] As a CPA, he specializes in legal and tax issues for religious and non-profit organizations and is one of 270 Professional Registered Parliamentarians in the United States. [4]
The message also quoted an October 10, 2007, letter from the Internal Revenue Service which stated, "We determined that you [Joyce Meyer Ministries] continue to qualify as an organization exempt from federal income tax under IRC section 501(c)(3)." The same information was also posted to the ministry website.
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]
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In parts of the United States Code, the word "church" is defined so as to include not just a church in the ordinary narrow sense of the word, but additionally such things as an "association of churches". [7] [8] Like any church, an association of churches must satisfy specific requirements in order to become and remain tax exempt. [9]
The canon law of the Catholic Church is articulated in the legal code for the Latin Church [9] as well as a code for the Eastern Catholic Churches. [9] This canon law has principles of legal interpretation, [10] and coercive penalties. [11] It lacks civilly-binding force in most secular jurisdictions.
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