What part of that statement are you objecting to? I can't see the issues people are claiming are in it - maybe you're talking about a different piece of legislation that adds to this? Most important, this section itself does not say that the organisation cannot disagree with public policy.Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
Ok, I'll find it myself then as you wish @Mark C. Here is the US 501c(3) section of your tax code:
What part of that statement are you objecting to? I can't see the issues people are claiming are in it - maybe you're talking about a different piece of legislation that adds to this? Most important, this section itself does not say that the organisation cannot disagree with public policy.
What this section DOES say is common to all English-origin laws around charities. "Charitable purpose" has historically been defined in English law as including the relief of poverty, the promotion of education, the advancement of health and saving of lives, and the promotion of religion. This is stated slightly differently in different jurisdictions and the boundaries of what is or is not considered "charitable" differ. But the basic idea is that something that is designed to help other people is "charitable".
However, political campaigning is not "charitable", as it has the potential to benefit the person doing it. So in all English-origin countries, tax law tries to draw a line between charitable works and politics. This is however always a very difficult line to draw, because the line between "education" and "advocacy" and "politics" is rather fuzzy.
By my reading, the US tax code says that all community foundations "operated exclusively for religious ... purposes" are automatically considered charitable and eligible for tax exemption, in the same way that amateur sports competitions are automatically considered charitable. However, this is only if "no substantial part of the activities" is attempting "to influence legislation" or engage in a "political campaign". Because if a large part of the work of the organisation was political, then it would be a political organisation rather than a charity.
Nothing in this says a church cannot disagree with public policy. It just means that if the church is to run a political campaign, they would need to set up a separate organisation to run that campaign as that campaign would be taxable, they couldn't run it through the church accounts because that would be a tax dodge.
This is absolutely standard stuff for any English country - and I expect most other countries as well, I'm just familiar with English law. I can't see what the problem is. What have I missed?
There is just one small point here which may be problematic depending on its interpretation: "... and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.". That means that if a church issues a public statement directly saying "Vote for Trump" it will be deemed political and no longer charitable. But it still doesn't say they can't discuss what public policy is more or less consistent with Christianity. It still just means that if the people in that church want to fund an explicit "Vote for Trump" campaign, they need to do that through a different organisation, not through the church.
Given the resultant "home church" would still be automatically considered a tax-exempt charity anyway?My question (which still hasn't truly been answered) is what the practical next step is for an already incorporated and nonprofit church. Is it even possible to sell all the church property and transition to being an unregistered home church (is that even the best step)?
Churches are automatically considered to be tax exempt. But they must qualify first. They must agree and meet their terms. They must also continue to abide by those terms - otherwise - they may face certain penalties.@Earth_is-, the phrase "fundamental public policy" must have a legal definition, from case law. What is that definition?
On another note, the page you have posted confirms something I had seen in the actual law I cited - all churches are "automatically considered tax exempt". You don't have to apply for "501c tax status" or anything like that, you don't have to sign any agreement with the government. All churches are automatically considered charities. So how could you possibly be a "non-501c3 church" anyway? You could only be a church that didn't bother to claim back taxes, but that would just be sloppy accounting.
So what is @Michael Moon worrying about and trying to achieve here:
Given the resultant "home church" would still be automatically considered a tax-exempt charity anyway?
THAT is why I keep pointing out the necessity to understand the LEGAL MEANING of the term "jurisdiction." AND - yes - it was once utterly consistent with Scripture! (From "choose life...to choose this day...and on.)No, it specifically states that they "are not required to apply for" it, which means there is no requirement to "agree and meet their terms", because with no application their agreement is not sought.
See how cleverly they did that?
Close, but no cigar.Churches are automatically considered to be tax exempt. But they must qualify first. They must agree and meet their terms. They must also continue to abide by those terms - otherwise - they may face certain penalties.
Sadly, that makes my point.This thread sticks of defeatism till heaven.
State made some rule and you literally consider yourself totally blocked for rest of life. C'mon.
"State made some rule and you IGNORE IT. Because they literally have no 'jurisdiction' over those who serve YHVH and Him alone. C'mon."
Did you pay your income taxes for last year?Sadly, that makes my point.
Spoken like a truly deceived Statist.
Let me try to illustrate what you should have said:
The problem is, you don't understand how NOT TO STEP INTO State-made TRAP.
And there it is. Good job, Samuel.What this [IRS code] section DOES say is common to all English-origin laws around charities. ...differently in different jurisdictions...But the basic idea is that something that is designed to help other people is "charitable".
Maybe it's obvious, but considering the above discussion where I have quoted the actual law and @Earth_is- has quoted a document which I assume is IRS guidance around the law (in other words, what he has posted is NOT law but indicates how the IRS presently interprets the law), referring back to those documents:what laws were passed after churches went 501 c3?
They don't, and it's deliberate, and if you get fooled - sorry - you volunteered for it.use regular definitions which other people use. It not my problem if you get misunderstood because you use special definition and don't tell anyone.
In 1954 501c3 was established.Maybe it's obvious, but considering the above discussion where I have quoted the actual law and @Earth_is- has quoted a document which I assume is IRS guidance around the law (in other words, what he has posted is NOT law but indicates how the IRS presently interprets the law), referring back to those documents:
What do you all mean, specifically, by a "501c3 church"?
Both documents state that all religious organisations are automatically covered under that law - even Biblical Families itself. But that obviously isn't what you mean.
Are you referring only to those churches that have asked the IRS to confirm that they are tax-exempt on some sort of official form so they can reassure their congregation that donations are tax-deductable?
If so, what is the actual form that a church is required to fill in in order to receive this confirmation from the IRS?
What do you all mean, specifically, by a "501c3 church"?
what is the actual form that a church is required to fill in in order to receive this confirmation from the IRS?