RELIGIOUS ORGANIZATIONS AND THE ANNUAL COMPLIANCE REPORTING EXEMPTION
Religious organizations receive the most charitable contributions of all public charities. However, unlike other public charities, they are automatically exempt from the annual IRS compliance reporting via Form 990. This is based on the protection of religious freedom which exempted such organizatio...
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| Veröffentlicht in: | Journal of legal, ethical and regulatory issues ethical and regulatory issues, 2015-01, Vol.18 (2), p.11 |
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| container_title | Journal of legal, ethical and regulatory issues |
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| creator | Elson, Raymond J Tarpley, Maurice |
| description | Religious organizations receive the most charitable contributions of all public charities. However, unlike other public charities, they are automatically exempt from the annual IRS compliance reporting via Form 990. This is based on the protection of religious freedom which exempted such organizations from government scrutiny. Religious organizations are becoming more complex, and are growing exponentially especially in the 'mega church' sector. Perhaps it is time to re-examine the compliance reporting exemption. The paper discusses the positions of those who support and oppose this federal exemption and concludes with the authors' viewpoint. |
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| fulltext | fulltext |
| identifier | ISSN: 1544-0036 |
| ispartof | Journal of legal, ethical and regulatory issues, 2015-01, Vol.18 (2), p.11 |
| issn | 1544-0036 1544-0044 |
| language | eng |
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| source | HeinOnline Law Journal Library |
| subjects | Accountability Accreditation Annual reports Catholic churches Charities Compliance Exemptions Fraud Freedom of religion Information returns Nonprofit organizations Religious congregations Religious organizations Studies Tax exempt organizations Tax exemptions Taxes Transparency |
| title | RELIGIOUS ORGANIZATIONS AND THE ANNUAL COMPLIANCE REPORTING EXEMPTION |
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