Source: https://www.churchlawandtax.com/library/liability--church-and-state-issues/chapter-10-church-legal-liability/denominational-liabilityin-general/legal-effect-of-group-exemption-ruling/
Timestamp: 2019-03-22 12:17:07
Document Index: 431320346

Matched Legal Cases: ['§ 10', 'art 1', 'art 2', 'art 3', 'art 4', 'art 5']

Volume 4 . Chapter 10 . § 10-18.5
Key point 10-19.5. The tax code permits denominational agencies to obtain a "group exemption" for affiliated churches and organizations that establishes their exemption from federal income tax. While such rulings require the denominational agency to exercise "control" over its affiliates, the IRS and the courts have concluded that this "control" is ecclesiastical in nature and as a result a group exemption ruling does not make a denominational agency liable for the obligations of its affiliates.
Recognition of exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code may be obtained on a group basis for "subordinate organizations" affiliated with and under the supervision or control of a "central organization." This ...
Skip to: Chapter 10: Church Legal LiabilityChapter 1: Definitions and StatusChapter 2: The Pastor-Church RelationshipChapter 3: Authority, Rights and PrivilegesChapter 4: Liabilities, Limitations and RestrictionsChapter 5: DefinitionsChapter 6: Organization and AdministrationChapter 7: Church PropertyChapter 8Chapter 8, Part 1: Selection of EmployeesChapter 8, Part 2: Compensation and BenefitsChapter 8, Part 3: Employment DiscriminationChapter 8, Part 4: TerminationChapter 8, Part 5: Miscellaneous IssuesChapter 9: Government Regulation of ChurchesChapter 11: A Summary of Constitutional HistoryChapter 12: Landmark Supreme Court Decisions Interpreting the First Amendment Religion ClausesChapter 13: The Present Meaning of the First Amendment Religion ClausesChapter 14: Significant First Amendment IssuesCourt Decisions Recognizing Vicarious LiabilityCourt Decisions Rejecting Vicarious LiabilityDefenses to LiabilityRisk Management