Footnotes: - US Internal Revenue Service (IRS), Tax Guide for Churches and Religious Organizations (5.1 MB)
 (publication 1828 (11-2009) Catalog Number 21096G), 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,” 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,” 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,” 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, cstnews.com, 1997
- Brian Quinn, “Should Churches Pay Property Taxes?,” 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,” 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,” 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,” irs.gov, Mar. 29, 2004
- Richard Behar, “The Thriving Cult of Greed and Power,” time.com, May 6, 1991
- Douglas Frantz, “Scientology’s Puzzling Journey from Tax Rebel to Tax Exempt,” 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,” portfolio.com, July 16, 2008
- L. Christopher Smith, “Scientology’s Money Trail,” portfolio.com, Nov. 19, 2008
- US Internal Revenue Service (IRS), “Charities, Churches and Politics,” 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,” 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,” nytimes.com, Oct. 11, 2006
- US Internal Revenue Service (IRS), “Exempt Organizations User Fees – 2011,” irs.gov, Oct. 20, 2011
- Kimberly Winston, “Atheists Target Clergy Housing Tax Break,” huffingtonpost.com, Sep. 20, 2011
- US Internal Revenue Service (IRS), “Topic 417 – Earnings for Clergy,” irs.gov, Sep. 23, 2011
- Paul H.K. Hageman, “An Examination of Religious Tax Exemption Policy Under Section 501(c)(3) Internal Revenue Code,” 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,” Statistics of Income Bulletin, 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, archive.org (accessed Nov. 10, 2011)
- Humanist Society of Gainesville, “Religion on Welfare: The Case for Taxing Churches in Alachua County,” gainesvillehumanists.org, 1993
- Elizabeth Livingston, “A Bright Line Points Toward Legal Compromise: IRS Condoned Lobbying Activities for Religious Entities and Non-Profits,” Rutgers Journal of Law and Religion, Spring 2008
- US Internal Revenue Service (IRS), “Exemption Requirements – Section 501(c)(3) Organizations,” 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,” nytimes.com, Dec. 31, 1997
- Matthai Kuruvila, “Tax-exempt Benefit Disputed in Prop. 8 Campaign,” San Francisco Chronicle website, 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, au.org, Jan. 27, 2009
- Dan Merica, “Pastor Who Endorsed Perry Accused of Breaking Tax Rule,” cnn.com, Oct. 12, 2011
- Laura Bly, “On a Wing and a Prayer,” 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,” Whittier Law Review, 2003
- Warren Bird, “2010 Large Church Salary and Benefits Report: An Illustrated Leadership Network Research Study,” 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),” finance.senate.gov, Jan. 5, 2011
- Michael Luo, “Preaching a Gospel of Wealth in a Glittery Market, New York,” 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, ca11.uscourts.gov, Feb. 8, 2012
- Gregory Korte and Fredreka Schouten, “Trump’s Religious Freedom Order Doesn’t Change Law on Political Activity,” usatoday.com, May 4, 2017
Sources:
Kara Backus, “All Saints Church and the Argument for a Goal-Driven Application of Internal Revenue Service Rules for Tax-exempt Organizations,” 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,” 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,” 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 |
