Footnotes & Sources - Churches and Taxes

ProCon.org is an independent, nonpartisan, 501(c)(3) nonprofit public charity

Video introduction to ProCon.org and the pros and cons of controversial topics

Last updated on: 2/17/2012 10:45:13 AM PST

Footnotes & Sources

The background and pro and con arguments were written by ProCon.org staff based upon input from the following footnotes (directly referenced) and sources (used for general research and not directly referenced):

Footnotes:

US Internal Revenue Service (IRS), Tax Guide for Churches and Religious Organizations (5.1 MB) (publication 1828 (11-2009) Catalog Number 21096G), www.irs.gov, 2009
Keith S. Blair, JD, "Praying for a Tax Break: Churches Political Speech and the Loss of Section 501c3 Tax Exempt Status," (143 KB) Denver University Law Review, Feb. 2009
Averil Cameron, PhD, The Cambridge Ancient History, Volume 12: The Crisis of Empire, A.D. 193-337, histories.cambridge.org, 2005
Sophie Lunn-Rockliffe, PhD, "Christianity and the Roman Empire," www.bbc.co.uk, Feb. 17, 2011
Warren E. Burger, LLB, US Supreme Court opinion, Walz v. Tax Commission of the City of New York, lp.findlaw.com, May 4, 1970
Michael Hatfield, JD, "Ignore the Rumors—Campaigning from the Pulpit Is Okay: Thinking Past the Symbolism of Section 501(c)(3)," (2.1 MB) Notre Dame Journal of Law, Ethics & Public Policy, 2006
Pew Forum on Religion & Public Life, "Politics and the Pulpit 2008," pewforum.org, 2008
Sarah Netter, "Satanist Church Rents Out Oklahoma City Civic Center for Exorcism," abcnews.go.com, Sep. 1, 2010
Jeff Schweitzer, PhD, "The Church of America," www.huffingtonpost.com, Oct. 11, 2011
Independent Budget Office of the City of New York, "City’s Multitude of Property Tax Exemptions Add Up to a Wealth of Revenue Foregone," ibo.nyc.ny.us, July 15, 2011
David Seifman, "New York City's Losing $13.5B in Property-Tax Breaks," www.nypost.com, July 16, 2011
Erik W. Stanley, JD, "IRS Rules Don't Trump the Constitution," townhall.com, Sep. 8, 2008
John Marshall, US Supreme Court opinion, McCulloch v. Maryland, supreme.justia.com, 1819
Austin Cline, MA, "Tax Exemptions Available to Churches," atheism.about.com (accessed Nov. 10, 2011)
John J. DiIulio, Jr., PhD, "The Value of Nonprofits," America magazine, Feb. 7, 2011
Don Boys, PhD, "Should Churches Pay Taxes?," Cornerstone Communications USA (Common Sense for Today) website, www.cstnews.com, 1997
Brian Quinn, "Should Churches Pay Property Taxes?," www.wellsvilledaily.com, Mar. 1, 2011
Walz v. Tax Commission of the City of New York, lp.findlaw.com, May 4, 1970
Erik W. Stanley, JD, "Should Churches Be Taxed?," blog.speakupmovement.org, Mar. 10, 2010
Scott Tibbs, "Should Churches Pay Taxes?" ConservaTibbs.com, June 24, 2009
National Center for Charitable Statistics (NCCS), "Quick Facts About Nonprofits," nccs.urban.org, 2009
Nicole Neroulias, "Study: Churches Inching Back from Recession," www.usatoday.com, Apr. 20, 2011
Austin Cline, MA, "Religious Tax Exemptions vs. Government Policy: When Charities Aren't Charitable," atheism.about.com (accessed Nov. 10, 2011)
William O. Douglas, LLB, US Supreme Court dissenting opinion, Walz v. Tax Commission of the City of New York, lp.findlaw.com, May 4, 1970
Barry W. Lynn, JD, "Why Don't Churches Pay Taxes?: Counterpoint," www.latimes.com, Sep. 23, 2008
Mark Twain, Mark Twain's Notebook, 1935
William H. Rehnquist, LLB, US Supreme Court Opinion, Regan v. Taxation with Representation, supreme.justia.com, May 23, 1983
US Internal Revenue Service (IRS), "IRS Warns of 'Corporation Sole' Tax Scam," www.irs.gov, Mar. 29, 2004
Richard Behar, "The Thriving Cult of Greed and Power," www.time.com, May 6, 1991
Douglas Frantz, "Scientology’s Puzzling Journey from Tax Rebel to Tax Exempt," www.nytimes.com, Mar. 9, 1997
Robert H. Jackson, US Supreme Court dissenting opinion, Everson v. Board of Education of the Township of Ewing, supreme.justia.com, Feb. 10, 1947
Karl Taro Greenfeld, "God Wants Me to Be Rich," www.portfolio.com, July 16, 2008
L. Christopher Smith, "Scientology’s Money Trail," www.portfolio.com, Nov. 19, 2008
US Internal Revenue Service (IRS), "Charities, Churches and Politics," www.irs.gov, Oct. 19, 2011
Andy Birkey, "Few Consequences Currently Faced by Pastors Who Endorse from Pulpit," iowaindependent.com, Oct. 6, 2011
Kathy Lohr, "Senator Probes Megachurches' Finances," www.npr.org, Dec. 4, 2007
Carl Gregg, MDiv, "Against 'Pulpit Freedom Sunday' (Unless Churches Pay Their Taxes First!)" patheos.com, Oct. 2, 2011
Bruce R. Hopkins, The Law of Tax-Exempt Organizations, 10th edition, 2011
Edwin S. Gaustad, Church and State in America, 2nd edition, 2003
"Tax Exemptions of Religious Property," supreme.justia.com (accessed Nov. 10, 2011)
Diana B. Henriques, "Religion-based Tax Breaks: Housing to Paychecks to Books," www.nytimes.com, Oct. 11, 2006
US Internal Revenue Service (IRS), "Exempt Organizations User Fees – 2011," www.irs.gov, Oct. 20, 2011
Kimberly Winston, "Atheists Target Clergy Housing Tax Break," www.huffingtonpost.com, Sep. 20, 2011
US Internal Revenue Service (IRS), "Topic 417 – Earnings for Clergy," www.irs.gov, Sep. 23, 2011
Paul H.K. Hageman, "An Examination of Religious Tax Exemption Policy Under Section 501(c)(3) Internal Revenue Code," (1.7 MB) Valparaiso University Law Review, Winter 1983
Paul Arnsberger, Melissa Ludlum, Margaret Riley, and Mark Stanton, "A History of the Tax-exempt Sector: An SOI Perspective," (721 KB) Statistics of Income Bulletin, www.irs.gov, Winter 2008
Trinidad v. Sagrada Orden, supreme.justia.com, Jan. 14, 1924
William J. Brennan, Jr., US Supreme Court concurring opinion, Walz v. Tax Commission of City of New York, lp.findlaw.com, May 4, 1970
Madison C. Peters, "Why Church Property Should Be Taxed," 1894, Cornell University Library archive, www.archive.org (accessed Nov. 10, 2011)
Humanist Society of Gainesville, "Religion on Welfare: The Case for Taxing Churches in Alachua County," www.gainesvillehumanists.org, 1993
Elizabeth Livingston, "A Bright Line Points Toward Legal Compromise: IRS Condoned Lobbying Activities for Religious Entities and Non-Profits,” (160 KB) Rutgers Journal of Law and Religion, Spring 2008
US Internal Revenue Service (IRS), "Exemption Requirements – Section 501(c)(3) Organizations," www.irs.gov, Nov. 15, 2010
University of Virginia Religious Freedom Page, "Walz v. Tax Commission of the City of New York, 397 U.S. 664," religiousfreedom.lib.virginia.edu (accessed Nov. 10, 2011)
Douglas Frantz, "$12.5 Million Deal with I.R.S. Lifted Cloud Over Scientologists," www.nytimes.com, Dec. 31, 1997
Matthai Kuruvila, "Tax-exempt Benefit Disputed in Prop. 8 Campaign," San Francisco Chronicle website, www.sfgate.com Nov. 28, 2008
Sandhya Bathija, "Mormon Might: LDS Church Leaders Have Inappropriate Government Role in Utah," Americans United for Separation of Church and State website, www.au.org, Jan. 27, 2009
Dan Merica, "Pastor Who Endorsed Perry Accused of Breaking Tax Rule," www.cnn.com, Oct. 12, 2011
Laura Bly, "On a Wing and a Prayer," www.usatoday.com, Jan. 26, 2006
"A Pastor's Salary," Crown Financial Ministries website (accessed Nov. 29, 2011)
Erwin Chemerinsky, JD, "The Parsonage Exemption Violates the Establishment Clause and Should Be Declared Unconstitutional," (1.2 MB) Whittier Law Review, 2003
Warren Bird, "2010 Large Church Salary and Benefits Report: An Illustrated Leadership Network Research Study," (4.6 MB) Leadership Network website, 2010
Laura Saunders, "Tax Break for Clergy Questioned," Wall Street Journal website, Aug. 23, 2011
"Senate Finance Committee, Minority Staff Review of World Changers Church International (WCCI) (Creflo and Taffi Dollar)," (683 KB) finance.senate.gov, Jan. 5, 2011
Michael Luo, "Preaching a Gospel of Wealth in a Glittery Market, New York," www.nytimes.com, Jan. 15, 2006
US Court of Appeals for the Eleventh Circuit, Commissioner of IRS v. Philip A. Driscoll and Lynn B. Driscoll,
a.k.a. Donna L. Driscoll, www.ca11.uscourts.gov, Feb. 8, 2012

Sources:

Kara Backus, "All Saints Church and the Argument for a Goal-Driven Application of Internal Revenue Service Rules for Tax-exempt Organizations," (296 KB) Southern California Interdisciplinary Law Journal, Winter 2008

David Barton, Original Intent: The Courts, the Constitution, & Religion, 2000

Austin Cline, MA, "Tax Exemptions and Religion: Index of Court Decisions," atheism.about.com (accessed Oct. 26, 2011)

Crown Financial Ministries, "Tax Exemption for Churches," www.crown.org (accessed Nov. 1, 2011)

"God Knows – But the IRS Doesn't," The Economist, Jan. 27, 2011

Sarah A. Lindquist, JD, "Property Tax Exemptions for the Nontraditional Church: How Do We Grant Tax Exemptions to Places of Worship and Not Amusement Parks," (321 KB) Florida State University Law Review, Summer 2006

Michael Rozeff, PhD, "How the Power to Tax Destroys," Ludwig von Mises Institute website, mises.org, June 29, 2005

Ray Suarez, MA, The Holy Vote: The Politics of Faith in America, 2006