Talk:Body of Christ
There are "churches consider" 501c3 exempt and "churches under" IRS exemption.
If we apply to them then they can take it away when they want.
http://www.hisholychurch.org/study/gods/cog15bvb.php
“Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, such an organization may find it advantageous to obtain recognition of exemption.”5 Department of the Treasury, I.R.S., Pub. 557 Tax-Exempt Status for Your Organization. Chapt. 3 Page
"Organizations Not Required To File Form 1023 Some organizations aren't required to file Form 1023 or 1023-EZ. These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). These organizations are exempt automatically if they meet the requirements of section 501(c)(3)."
Chapter 3 Section 501(c)(3) Organizations Page 23
https://www.irs.gov/pub/irs-pdf/p557.pdf
Congress has enacted special tax laws that apply to churches, religious organizations and ministers in recognition of their unique status in American society and of their rights guaranteed by the First Amendment of the Constitution of the United States. Churches and religious organizations are generally exempt from income tax and receive other favorable treatment under the tax law;... 1828.pdf
Exempt Organizations Select Check is an online search tool that allows users to search for organizations that are eligible to receive tax-deductible charitable contributions. Note that not every organization that is eligible to receive tax-deductible contributions is listed on Select Check. For example, churches that have not applied for recognition of tax-exempt status are not included in the publication.4, 1828.pdf
Substantiation Rules A donor can’t claim a tax deduction for any single contribution of $250 or more unless the donor obtains a contemporaneous, written acknowledgment of the contribution from the recipient church or religious organization. A church or religious organization that doesn’t acknowledge a contribution incurs no penalty; but without a written acknowledgment, the donor can’t claim a tax deduction. Although it’s a donor’s responsibility to obtain a written acknowledgment, a church or religious organization can assist the donor by providing a timely, written statement containing:
- name of the church or religious organization, n date of the contribution,
- amount of any cash contribution, and
- description (but not the value) of non-cash contributions.
In addition, the timely, written statement must contain one of the following:
- statement that no goods or services were provided by the church or religious organization in return for the contribution,
- statement that goods or services that a church or religious organization provided in return for the contribution consisted entirely of intangible religious benefits, or
- description and good-faith estimate of the value of goods or services other than intangible religious benefits that the church or religious organization provided in return for the contribution.
The church or religious organization may either provide separate acknowledgments for each single contribution of $250 or more or one acknowledgment to substantiate several single contributions of $250 or more. Separate contributions aren’t aggregated for purposes of measuring the $250 threshold. page 29, 1828.pdf
IRC Section 501(c)(3). IRC section 501(c)(3) describes charitable organizations, including churches and religious organizations, which qualify for exemption from federal income tax and generally are eligible to receive tax-deductible contributions. This section provides that:
- an organization must be organized and operated exclusively for religious or other charitable purposes,
- net earnings may not inure to the benefit of any private individual or shareholder,
- no substantial part of its activity may be attempting to influence legislation,
- the organization may not intervene in political campaigns, and
- the organization’s purposes and activities may not be illegal or violate fundamental public policy.
https://www.irs.gov/pub/irs-pdf/p1828.pdf
It was suggested by someone who wants to deduct their donations "Look up Jack Lane Taylor v Commissioner"'who lost his appeal to the Tax Court for his deductions of 8,400 dollars to a Church not recognized as a 501(c)3."
- "At trial before the Tax Court, Petitioner conceded the substantiation issue and asserted that his donations to IBT are deductible because IBT is not a "corporation" but a "church," and is therefore exempt from having to meet the requirements of Section 170(c)(2) of the Code. Petitioner relied on Section 508(c)(1) of the Code which relieves churches from applying for favorable determination letters regarding their exempt status."
The problem is that IBT was under 501c3 and it had been a corporation when it accumulated its property. Then followed a number of legal strategies to remove itself from the IRS ability to remove recognition of them as a Church. After applying as a religious organization they tried to become a Church. IRS simply removed their recognition. There are requirements to file for religious organizations under 501c3. IBT did not change the way they are organized.
If you note the ruling did not say Churches must get a determination letter. It says once that letter is denied because they filed then they may have to prove they are a church.
- " In fact, it is clear that when the Commissioner determines that an organization is not entitled to an exemption as a church, as is the case for IBT, its contributors must prove the church's right to an exemption under section 501(c)(3) in order to be entitled to a deduction for their contributions." JACK LANE TAYLOR,,Petitioner,v.,COMMISSIONER OF INTERNAL REVENUE,,Respondent,,UNITED STATES TAX COURT,Filed January 18, 2000,,Jack Lane Taylor, pro se.,Russell D. Pinkerton, for respondent.,,MEMORANDUM FINDINGS OF FACT AND OPINION
They were following the advice of an attorney named Cunningham.
I warned them that they were going about this all wrong when they gave me their court documents but itt was late in the game.
SEE:
Cutting Muster
The Indianapolis Baptist Temple
http://www.hisholychurch.org/news/ibt.php
People have a right to deduct money truly donated to the Church. There are more than one way to skin a cat and more than one way to subject a Church. There is only one way to free it and that is to be it.
Note also the "petitioner had failed to substantiate any such contribution". A second argument was that "IBT was not an organization described in section 170(c)(2)." which was because it had applied and then tried to undo that application after amassing wealth while under the IRS determination letter. see IBT article
- "On his joint 1996 Federal income tax return, petitioner claimed a deduction in the amount of $8,647 for a charitable contribution. By notice of deficiency, respondent determined that petitioner was not entitled to any deduction for a charitable contribution because petitioner had failed to substantiate any such contribution, and further, that IBT was not an organization described in section 170(c)(2). At trial, respondent conceded the substantiation issue." JACK LANE TAYLOR, ,Petitioner,v.,COMMISSIONER OF INTERNAL REVENUE,,Respondent,,UNITED STATES TAX COURT,Filed January 18, 2000,,Jack Lane Taylor, pro se.,Russell D. Pinkerton, for respondent.,,MEMORANDUM FINDINGS OF FACT AND OPINION
Reading articles without actually reading court documents is like learning how to swim by looking at pictures of a glass of water.
If people read what we publish we include quotes from law, publications and some cases. We do not give legal advise.
Body of Christ vs The Body of the State from the book "The Covenants of the gods" Should a Church of Jesus Christ apply to or incorporate with another government?
Printable 5" X 8 1/2" Pamphlets
http://www.hisholychurch.org/study/bklt/bodyofchrist.pdf
Standard 8 1/2"X 11" Print Friendly
http://www.hisholychurch.org/study/bklt/bodyofchristst.pdf
Chapter 15. of the book The Covenants of the gods
Body of Christ vs the Body of the State
http://www.hisholychurch.org/study/gods/cog15bvb.php
Spiritual note on substantiation
"Consubstantiation is the idea that, at the same time, it is both bread and wine and the body and blood of Christ. Transubstantiation is the idea that though it looks like bread and wine, it is not. It has the appearance of bread and wine, but is actually the body and blood of Christ."
"Transubstantiation is the conversion of the substance of the Eucharistic elements into the body and blood of Christ at consecration, only the appearances of bread and wine still remaining."
Question:
The only way your contribution is truly consecrated to Christ so that it receives His protection is that it is given and received according to the Spirit of Christ.
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