The Politically-Active Church
Douglas H. Cook
Regent University - School of Law
Loyola University Chicago Law Journal, Vol. 35, No. 2, p. 457, 2004
Churches that exist as 501(c)(3) tax-exempt entities are prohibited by the Internal Revenue Code from engaging in political candidate support activities. This article proposes that a church could form a sister 501(c)(4) organization to engage in those candidate activities.
Number of Pages in PDF File: 22Accepted Paper Series
Date posted: November 5, 2011
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