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Reaping Where They Have Not Sowed: Have American Churches Failed to Satisfy the Requirements for the Religious Tax Exemption?

Catholic Lawyer, Vol. 43, p. 29, 2004

51 Pages Posted: 26 Jun 2008  

Vaughn E. james

Texas Tech University School of Law

Date Written: March 1, 2004

Abstract

This article explores whether American churches have failed to satisfy the requirements for the religious tax exemption. The article reviews the historical development of the religious tax exemption through Judeo-Christian history to post-revolutionary America as well as the current law regarding religious tax exemptions. The article reviews attempts over the last fifty years by American churches to engage in lobbying and political activities and shows that today's churches have been engaging in ever-increasing amounts of political activity. The article discusses how the Internal Review Service has failed in its efforts to enforce laws against lobbying and political campaigning by churches and proposes a three-part solution to the problem, in effect ensuring that churches in America no longer reap where they have not sowed.

Keywords: religious tax exemption

JEL Classification: E62, H2, K34

Suggested Citation

james, Vaughn E., Reaping Where They Have Not Sowed: Have American Churches Failed to Satisfy the Requirements for the Religious Tax Exemption? (March 1, 2004). Catholic Lawyer, Vol. 43, p. 29, 2004. Available at SSRN: https://ssrn.com/abstract=1151341

Vaughn E. James (Contact Author)

Texas Tech University School of Law

1802 Hartford
Lubbock, TX 79409
United States

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