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Congressional Research Service Issues In Focus White Paper on "Church" for Federal Tax Purposes
October 26, 2023
WASHINGTON, Oct. 26 -- The Congressional Research Service issued the following In Focus white paper (No. IF12520) entitled "What Is a 'Church' for Federal Tax Purposes?" on Oct. 25, 2023, by legislative attorney Milan N. Ball:

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What Is a "Church" for Federal Tax Purposes?

Entities that are "churches" under Internal Revenue Code (IRC) Section 170(b)(1)(A)(i) also qualify as "religious organizations" unde . . .

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