| -Caveat Lector-
Much as I dislike "churches," if they conducted
themselves properly, they could have an impact on society. They are
automatically exempt without ever applying for exemption from the
beast.
The Mandatory Exception Rule of
INTERNAL REVENUE CODE 26 USC
508(c)(1)(A)
An exception is a rule that limits the extent of a more
general rule which, because of its generality, would otherwise be unjust and
improper. For example, it is a general rule that an organization shall be
taxable unless it applies for recognition of exemption; the rule that church
organizations need not apply for or obtain recognition as a 501(c)(3) tax
exempt organization to be treated with nontaxable status, is the exception.
The church is immune from taxation by its very nature.
IRC Sec. 508.
Special rules with respect to section 501(c)(3)
organizations
(c) Exceptions
(1) Mandatory
exceptions -- Subsections (a) and (b) shall not apply to
-
(A)
churches, their integrated auxiliaries, and conventions or associations of
churches
Subsection (a) New organizations must
notify Secretary that they are applying for recognition of section 501(c)(3)
status
Except as provided in subsection (c), an organization organized
after October 9, 1969, shall not be treated as an organization described in
section 501(c)(3) -
(1) unless it has given notice to the Secretary in such
manner as the Secretary may by regulations prescribe, that it is applying for
recognition of such status, or
(2) for any period before the giving of such
notice, if such notice is given after the time prescribed by the Secretary by
regulations for giving notice under this
subsection.
Subsection (b) Presumption that
organizations are private foundations.
An exemption is a privilege that
dispenses with the general rule. Such a privilege grants certain special
treatment to some persons that would not have had a common right to receive it
otherwise. An example of this privilege may be found in the United States Tax
Code where certain secularly chartered corporations or state resident
organizations may apply for and, if recognized, be exempt from taxation. A
notice, ruling, or determination letter serves as evidence of such
recognition.
Sec. 501. Exemption from tax on corporations, certain
trusts, etc.
(a) Exemption from taxation -- An
organization described in subsection (c) shall be exempt from taxation under
this subtitle unless such exemption is denied under section 502 or
503.
(b) Tax on unrelated business income and
certain other activities -- An organization exempt from taxation under
subsection (a) shall be subject to tax to the extent provided in parts II,
III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of
this subchapter) shall be considered an organization exempt from income taxes
for the purpose of any law which refers to organizations exempt from income
taxes.
(c) List of exempt organizations -- The
following organizations are referred to in subsection
(a):
(3) 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.
Private, royal communication, by a flesh and
blood creation and servant of Yahweh with volition. For the ecclesia, scattered
throughout the earth.
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