NotesFAQContact Us
Collection
Advanced
Search Tips
Descriptor
Churches2
Constitutional Law2
Federal Government2
Financial Policy2
Legal Problems2
Nonprofit Organizations2
Religious Organizations2
Tax Rates2
Laws1
Reports1
Source
Fordham Law Review2
Author
Whelan, Charles M.1
Publication Type
Education Level
Audience
Location
Laws, Policies, & Programs
Internal Revenue Code1
Assessments and Surveys
What Works Clearinghouse Rating
Showing all 2 results Save | Export
"Church" in the Internal Revenue Code: The Definitional Problems
Peer reviewed Peer reviewed
Whelan, Charles M. – Fordham Law Review, 1977
The current concern of church leaders and federal tax officials focuses on the religious distinctions in the Code's section on the obligation of exempt organizations to file annual financial returns with the IRS. For journal availability see HE 509 187. (Author/LBH)
Descriptors: Churches, Constitutional Law, Federal Government, Financial Policy
The Internal Revenue Service as a Monitor of Church Institutions: The Excessive Entanglement Problem
Peer reviewed Peer reviewed
Fordham Law Review, 1977
The IRS' system for monitoring exempt organizations is discussed with emphasis on the constitutional problems that may arise now that church-related organizations are required to file information returns. For journal availability see HE 509 187. (LBH)
Descriptors: Churches, Constitutional Law, Federal Government, Financial Policy