page_title: James David Manning
section_title: Taxation controversies
hierarchical_section_title: James David Manning / Biography / Taxation controversies
caption_attribution_description: Lenox Avenue (Manhattan) looking south seen from the corner of 124th Street. I (Petri Krohn) took this picture in March 2005. en:Category:Photographs by User:Petri Krohn
context_page_description: James David Manning is an American pastor at the ATLAH World Missionary Church. Manning grew up in Red Springs, North Carolina, and has been with ATLAH since 1981. ATLAH stands for All The Land Anointed Holy, which is Manning's name for Harlem.
  Through the ATLAH church, Manning hosts an online series called The Manning Report, which features criticism on such topics as the negative influence of black celebrities, homosexuality, and the alleged "criminal" acts of U.S. President Barack Obama. Manning's allegations and political views have made him highly controversial. Manning has appeared on Fox News.
context_section_description: New York City authorities claim that ATLAH owes $1.02 million in unpaid taxes and unpaid water bills. The city claims that because the church contains six residential apartments, the whole building is not tax exempt, only that portion used for the church. The Harlem church disagrees and has fought a long legal battle to assert its alleged right not to have to pay taxes or water bills for any portion of the church building.
  In 2016 the church was due to be sold at a public auction, and The Ali Forney Center, a nonprofit organization providing transitional homes for homeless LGBT youth raised money to purchase it, reaching its target of $200,000 to buy the church.
  The organization's founder, Carl Siciliano, wrote:
  Ali Forney, who inspired the founding of the organization, was murdered in Harlem in 1997, only 12 blocks from ATLAH. In 2013 Islan Nettles was beaten to death in Harlem only one mile from ATLAH. Could there be a more just outcome to the ATLAH foreclosure than that the young LGBT people most endangered by the hatred and contempt Manning promotes would take over his building?
  Manning said at the time that the sale would not happen unless "men give birth through their anus", and that he and his congregation would barricade themselves inside the church and arm themselves to stop new owners taking possession of it. A stay was granted pending a full court hearing on June 1, which delayed the planned public auction.
  In September 2016, Judge Manuel J. Mendez vacated the foreclosure and sale order, ruling that as ATLAH may be found to be tax exempt, it cannot be forced to be sold until such time that ATLAH is found to actually owe the taxes the city claims it owes. After the court ruling, Manning threatened to publicly burn the rainbow flag as a celebration, which caused the Ali Forney Center to organize a protest outside of the church. Following the ruling, Siciliano stated, "Rev. Manning's declaration of victory is premature" and, "All [Rev. Manning] has won for now is the opportunity to incur many further legal costs as he tries to escape the consequences of decades of failure to pay ATLAH's water bills."
  On August 22, 2017, the Court ruled that the church did owe the unpaid water bills and taxes, but the church appealed the decision. According to Siciliano, this means that "the process could be delayed for approximately 18 months."
caption: Atlah Worldwide Missionary Church seen from the corner of West 124th street and Lenox Avenue, Harlem
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