The background and pro and con arguments were written by ProCon.org staff based upon input from the following sources.
| 1. | US Internal Revenue Service (IRS), Tax Guide for Churches and Religious Organizations, (publication 1828 (11-2009) Catalog Number 21096G), irs.gov, 2009 |
| 2. | Keith S. Blair, JD, "Praying for a Tax Break: Churches Political Speech and the Loss of Section 501c3 Tax Exempt Status," Denver University Law Review, Feb. 2009 |
| 3. | Averil Cameron, PhD, The Cambridge Ancient History, Volume 12: The Crisis of Empire, A.D. 193-337, histories.cambridge.org, 2005 |
| 4. | Sophie Lunn-Rockliffe, "Christianity and the Roman Empire," bbc.co.uk, Feb. 17, 2011 |
| 5. | Warren E. Burger, US Supreme Court opinion, Walz v. Tax Commission of the City of New York, lp.findlaw.com, May 4, 1970 |
| 6. | Michael Hatfield, "Ignore the Rumors—Campaigning from the Pulpit Is Okay: Thinking Past the Symbolism of Section 501(c)(3)," Notre Dame Journal of Law, Ethics & Public Policy, 2006 |
| 7. | Pew Forum on Religion & Public Life, "Politics and the Pulpit 2008," pewforum.org, 2008 |
| 8. | Sarah Netter, "Satanist Church Rents Out Oklahoma City Civic Center for Exorcism," abcnews.go.com, Sep. 1, 2010 |
| 9. | Jeff Schweitzer, "The Church of America," huffingtonpost.com, Oct. 11, 2011 |
| 10. | 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 |
| 11. | David Seifman, "New York City's Losing $13.5B in Property-Tax Breaks," nypost.com, July 16, 2011 |
| 12. | Erik W. Stanley, "IRS Rules Don't Trump the Constitution," townhall.com, Sep. 8, 2008 |
| 13. | John Marshall, US Supreme Court opinion, McCulloch v. Maryland, supreme.justia.com, 1819 |
| 14. | Austin Cline, "Tax Exemptions Available to Churches," atheism.about.com (accessed Nov. 10, 2011) |
| 15. | John J. DiIulio, Jr., "The Value of Nonprofits," America magazine, Feb. 7, 2011 |
| 16. | Don Boys, "Should Churches Pay Taxes?," Cornerstone Communications USA (Common Sense for Today) website, cstnews.com, 1997 |
| 17. | Brian Quinn, "Should Churches Pay Property Taxes?," wellsvilledaily.com, Mar. 1, 2011 |
| 18. | Walz v. Tax Commission of the City of New York, lp.findlaw.com, May 4, 1970 |
| 19. | Erik W. Stanley, "Should Churches Be Taxed?," blog.speakupmovement.org, Mar. 10, 2010 |
| 20. | Scott Tibbs, "Should Churches Pay Taxes?" ConservaTibbs.com, June 24, 2009 |
| 21. | National Center for Charitable Statistics (NCCS), "Quick Facts About Nonprofits," nccs.urban.org, 2009 |
| 22. | Nicole Neroulias, "Study: Churches Inching Back from Recession," usatoday.com, Apr. 20, 2011 |
| 23. | Austin Cline, "Religious Tax Exemptions vs. Government Policy: When Charities Aren't Charitable," atheism.about.com (accessed Nov. 10, 2011) |
| 24. | William O. Douglas, US Supreme Court dissenting opinion, Walz v. Tax Commission of the City of New York, lp.findlaw.com, May 4, 1970 |
| 25. | Barry W. Lynn, "Why Don't Churches Pay Taxes?: Counterpoint," latimes.com, Sep. 23, 2008 |
| 26. | Mark Twain, Mark Twain's Notebook, 1935 |
| 27. | William H. Rehnquist, US Supreme Court Opinion, Regan v. Taxation with Representation, supreme.justia.com, May 23, 1983 |
| 28. | US Internal Revenue Service (IRS), "IRS Warns of 'Corporation Sole' Tax Scam," irs.gov, Mar. 29, 2004 |
| 29. | Richard Behar, "The Thriving Cult of Greed and Power," time.com, May 6, 1991 |
| 30. | Douglas Frantz, "Scientology’s Puzzling Journey from Tax Rebel to Tax Exempt," nytimes.com, Mar. 9, 1997 |
| 31. | Robert H. Jackson, US Supreme Court dissenting opinion, Everson v. Board of Education of the Township of Ewing, supreme.justia.com, Feb. 10, 1947 |
| 32. | Karl Taro Greenfeld, "God Wants Me to Be Rich," portfolio.com, July 16, 2008 |
| 33. | L. Christopher Smith, "Scientology’s Money Trail," portfolio.com, Nov. 19, 2008 |
| 34. | US Internal Revenue Service (IRS), "Charities, Churches and Politics," irs.gov, Oct. 19, 2011 |
| 35. | Andy Birkey, "Few Consequences Currently Faced by Pastors Who Endorse from Pulpit," iowaindependent.com, Oct. 6, 2011 |
| 36. | Kathy Lohr, "Senator Probes Megachurches' Finances," npr.org, Dec. 4, 2007 |
| 37. | Carl Gregg, MDiv, "Against 'Pulpit Freedom Sunday' (Unless Churches Pay Their Taxes First!)" patheos.com, Oct. 2, 2011 |
| 38. | Bruce R. Hopkins, The Law of Tax-Exempt Organizations, 10th edition, 2011 |
| 39. | Edwin S. Gaustad, Church and State in America, 2nd edition, 2003 |
| 40. | "Tax Exemptions of Religious Property," supreme.justia.com (accessed Nov. 10, 2011) |
| 41. | Diana B. Henriques, "Religion-based Tax Breaks: Housing to Paychecks to Books," nytimes.com, Oct. 11, 2006 |
| 42. | US Internal Revenue Service (IRS), "Exempt Organizations User Fees – 2011," irs.gov, Oct. 20, 2011 |
| 43. | Kimberly Winston, "Atheists Target Clergy Housing Tax Break," huffingtonpost.com, Sep. 20, 2011 |
| 44. | US Internal Revenue Service (IRS), "Topic 417 – Earnings for Clergy," irs.gov, Sep. 23, 2011 |
| 45. | 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 |
| 46. | Paul Arnsberger, et al., "A History of the Tax-Exempt Sector: An SOI Perspective," Statistics of Income Bulletin, irs.gov, Winter 2008 |
| 47. | Trinidad v. Sagrada Orden, supreme.justia.com, Jan. 14, 1924 |
| 48. | William J. Brennan, Jr., US Supreme Court concurring opinion, Walz v. Tax Commission of City of New York, lp.findlaw.com, May 4, 1970 |
| 49. | Madison C. Peters, "Why Church Property Should Be Taxed," 1894, Cornell University Library archive, archive.org (accessed Nov. 10, 2011) |
| 50. | Humanist Society of Gainesville, "Religion on Welfare: The Case for Taxing Churches in Alachua County," gainesvillehumanists.org, 1993 |
| 51. | 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 |
| 52. | US Internal Revenue Service (IRS), "Exemption Requirements – Section 501(c)(3) Organizations," irs.gov, Nov. 15, 2010 |
| 53. | 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) |
| 54. | Douglas Frantz, "$12.5 Million Deal with I.R.S. Lifted Cloud Over Scientologists," nytimes.com, Dec. 31, 1997 |
| 55. | Matthai Kuruvila, "Tax-exempt Benefit Disputed in Prop. 8 Campaign," San Francisco Chronicle website, sfgate.com Nov. 28, 2008 |
| 56. | 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 |
| 57. | Dan Merica, "Pastor Who Endorsed Perry Accused of Breaking Tax Rule," cnn.com, Oct. 12, 2011 |
| 58. | Laura Bly, "On a Wing and a Prayer," usatoday.com, Jan. 26, 2006 |
| 59. | "A Pastor's Salary," Crown Financial Ministries website (accessed Nov. 29, 2011) |
| 60. | Erwin Chemerinsky, "The Parsonage Exemption Violates the Establishment Clause and Should Be Declared Unconstitutional," Whittier Law Review, 2003 |
| 61. | Warren Bird, "2010 Large Church Salary and Benefits Report: An Illustrated Leadership Network Research Study," Leadership Network website, 2010 |
| 62. | Laura Saunders, "Tax Break for Clergy Questioned," Wall Street Journal website, Aug. 23, 2011 |
| 63. | "Senate Finance Committee, Minority Staff Review of World Changers Church International (WCCI) (Creflo and Taffi Dollar)," finance.senate.gov, Jan. 5, 2011 |
| 64. | Michael Luo, "Preaching a Gospel of Wealth in a Glittery Market, New York," nytimes.com, Jan. 15, 2006 |
| 65. | 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 |
| 66. | Gregory Korte and Fredreka Schouten, "Trump's Religious Freedom Order Doesn't Change Law on Political Activity," usatoday.com, May 4, 2017 |
| 67. | IRS, "Annual Exempt Organization Return: Who Must File," irs.gov, June 17, 2022 |
| 68. | IRS, "Form 1023 and 1023-EZ: Amount of User Fee," irs.gov, Jan. 5, 2023 |
| 69. | Jacqueline Thomsen, "House Passes Measure Blocking IRS from Revoking Churches’ Tax-Exempt Status over Political Activity," thehill.com, July 19, 2018 |
| 70. | Tara Isabella Burton and Alissa Wilkinson, "Democrats Eke Out Small Win Over Church Provision in Tax Bill," vox.com, Dec. 15, 2017 |
| 71. | Scott Greenberg, "John Oliver Set Up His Own “Church” to Make a Point about the Tax Code," taxfoundation.org, Aug. 20, 2015 |
| 72. | Peter J Reilly, Atheist Group Asks to Disclose to IRS What Churches Disclose: Nothing, forbes.com, Oct. 13, 2018 |
| 73. | Tony Semerad, “LDS Wealth Spurs Question: Should Churches Be Tax-Exempt?,” sltrib.com, Apr. 17, 2022 |
| 74. | Jared Walczak, What If We Taxed Churches?, taxfoundation.org, Sep. 9, 2021 |
| 75. | Faith Communities Today, Twenty Years of Congregational Change: The 2020 Faith Communities Today Overview, faithcommunitiestoday.org, 2021 |