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Congressional Research Service Issues In Focus White Paper on Church Tax Benefits
October 17, 2023
WASHINGTON, Oct. 17 -- The Congressional Research Service issued the following In Focus white paper (No. IF12509) on church tax benefits on Oct. 16, 2023, by legislative attorney Milan N. Ball:

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Church Tax Benefits

Under the federal tax system, organizations that qualify as "churches" under Internal Revenue Code (IRC) Section 170(b)(1)(A)(i) receive more favorable tax treatment than other tax-exempt organizations. For example, the IRC general . . .

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