Tag: Tax Code

Definitions of ‘church’ and ‘association of churches’ must be updated to prevent abuse of special legal protections, study argues

sarah JonasResearch Results

New research from Notre Dame Law School Professor Lloyd Hitoshi Mayer highlights how the federal tax law definitions for “church” and “convention or association of churches” require revision to address multiple recent developments in the American religious landscape, including religious organizations seeking such status when Congress did not intend them to benefit from the special protections for such organizations.