April 2014
Intermediate to advanced
176 pages
4h 21m
English
book
Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement
by Jody Blazek
Content preview from Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement
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CHAPTER 3
Religious Organizations
§ 3.2 Churches
(b) Definition of Church
*p. 67. Add after third paragraph:
The IRS determined once again that spirituality cannot be conveyed electronically. It found that a website was not a “place of worship” and persons accessing a website did not “constitute a congregation,” thus continuing the IRS policy that a church must operate physically and meet the IRS's “associational” test.1 Similarly, an entity with no place of worship and no regular worship services cannot constitute a church.2
*1 Priv. Ltr. Rul. 201232034.
*2 Priv. Ltr. Ruls. 201235022, 201242014, 201325017, and 201327018.
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