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Should a church group incorporate and obtain tax exempt status under Internal Revenue Code section 501(c)(3)? This is a frequent point of debate among churches. There are varying opinions about the theological and economic effects both present and future. A group that incorporates and obtains 501(c)(3) status usually has an easier time assuring those who support it that their offerings will be “tax deductible” though offerings to churches without “501(c)(3) status” are also “tax deductible”. Incorporation provides certain protections to the personal assets of church leaders, but also creates numerous obligations and potential liabilities for the church and its leaders. Incorporation is distinct from 510(c)(3) tax exemption it is possible to have one, the other, both or neither. See the last page for more information on incorporation. This document specifically covers the IRS code section 501(c)(3) and how it affects a church.
Exactly what does section 501(c)(3) say? Section 501(c)(3) is actually quite short. But when it comes to the Internal Revenue Code (IRC), almost nothing is simple! The IRC is full of sections, subsections and references to other sections. If one reads only section 501(c)(3), is clear that certain organizations are being described, but there is no hint of a reason why. Section 501(a) says they are exempt from tax. It is necessary to read yet other related sections to get the whole picture. The difficulty of reading and understanding the Internal Revenue Code is the reason why so many legal and tax “professionals” are employed they earn money by claiming to know the sections that apply to specific topics and what those sections mean. Even with this army of professionals, thousands of hours and millions of dollars are still spent arguing the code’s meaning in court.
Even if we know which code sections apply to churches, we still must ask the question, “How is the code being enforced now?” In the early 1980’s, this writer remembers asking a professional tax preparer (an “enrolled agent”) about how to fill out a part of a form that IRS instructions said “must be returned”. The preparer essentially said, “don’t bother with it; every tax preparer knows that the IRS has no internal program for checking up on that form, so the only people who send it back are those who don’t know any better.”
The other question that must be asked is, “How might the code be enforced in the future?” In the above example, the IRS could simply implement an internal program to begin checking for the return of that form. There would be no change to the tax code, but a massive change for those affected by the new procedure.
Exactly what does section 501(c)(3) say? Section 501(c)(3) is actually quite short. But when it comes to the Internal Revenue Code (IRC), almost nothing is simple! The IRC is full of sections, subsections and references to other sections. If one reads only section 501(c)(3), is clear that certain organizations are being described, but there is no hint of a reason why. Section 501(a) says they are exempt from tax. It is necessary to read yet other related sections to get the whole picture. The difficulty of reading and understanding the Internal Revenue Code is the reason why so many legal and tax “professionals” are employed they earn money by claiming to know the sections that apply to specific topics and what those sections mean. Even with this army of professionals, thousands of hours and millions of dollars are still spent arguing the code’s meaning in court.
Even if we know which code sections apply to churches, we still must ask the question, “How is the code being enforced now?” In the early 1980’s, this writer remembers asking a professional tax preparer (an “enrolled agent”) about how to fill out a part of a form that IRS instructions said “must be returned”. The preparer essentially said, “don’t bother with it; every tax preparer knows that the IRS has no internal program for checking up on that form, so the only people who send it back are those who don’t know any better.”
The other question that must be asked is, “How might the code be enforced in the future?” In the above example, the IRS could simply implement an internal program to begin checking for the return of that form. There would be no change to the tax code, but a massive change for those affected by the new procedure.
목차
Ⅰ. 서언
Ⅱ. 미국 종교단체법제의 특질
Ⅲ. 종교단체 등에 대한 과세제외조치의 특질
Ⅳ. IRS의 가이드라인
Ⅴ. 맺음말
〈참고문헌〉
〈Abstract〉
참고문헌 (14)
참고문헌 신청
1. [단행본] - Bruce R. Hopkins / 2003 / The Law of Tax-Exempt Organizations. 8th ed / John Wiley & Sons, Inc
2. [단행본] - Davis / 1999 / Church Incorporation and Related Legal Issues / Executive Board of Tennessee Baptist Convention
3. [학술지(정기간행물)] - IRS Manual / / Exempt Organizations Examination Guidelines Handbook / IRM 7 (10) : 69 ~ 321
4. [기타자료] - / 1986 / IRS Publication 78, Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code of 1986
5. [기타자료] - IRS / 2008 / Guide for Churches and Religious Organizations(Publication 1828, Rev. 6. 2008), Catalog No. 21096G
2. [단행본] - Davis / 1999 / Church Incorporation and Related Legal Issues / Executive Board of Tennessee Baptist Convention
3. [학술지(정기간행물)] - IRS Manual / / Exempt Organizations Examination Guidelines Handbook / IRM 7 (10) : 69 ~ 321
4. [기타자료] - / 1986 / IRS Publication 78, Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code of 1986
5. [기타자료] - IRS / 2008 / Guide for Churches and Religious Organizations(Publication 1828, Rev. 6. 2008), Catalog No. 21096G
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