Author: Publisher:
ISBN:
Category : Church property
Languages : en
Pages : 72
Book Description
Property Tax Exemptions for Religious Organizations
Author: Property Tax Exemptions for Religious Organizations
Author: The Insider's Guide to Property Tax Exemptions for Religious Organizations
Author: Clyde BlenmanPublisher: Createspace Independent Publishing Platform
ISBN: 9781719180405
Category :
Languages : en
Pages : 168
Book Description
A comprehensive easy to read and understand resource for the religious community. Filing and receiving your organization's exemption can result in very substantial savings depending on the value of the church's property. Property taxes can be an enormous burden on any religious that owns their property. With practical advice, legal information, tips and step-by-step instructions, this essential guide will help you receive the exemption.
Taxing the Church
Author: Edward A. ZelinskyPublisher: Oxford University Press
ISBN: 0190853964
Category : Law
Languages : en
Pages : 281
Book Description
This book explores the taxation and exemption of churches and other religious institutions, both empirically and normatively. This exploration reveals that churches and other religious institutions are treated diversely by the federal and state tax systems. Sectarian institutions pay more tax than many believe. In important respects, the states differ among themselves in their respective approaches to the taxation of sectarian entities. Either taxing or exempting churches and other sectarian entities entangles church and state. The taxes to which churches are more frequently subject - federal Social Security and Medicare taxes, sales taxes, real estate conveyance taxes - fall on the less entangling end of the spectrum. The taxes from which religious institutions are exempt - general income taxes, value-based property taxes, unemployment taxes - are typically taxes with the greatest potential for church-state enforcement entanglement. It is unpersuasive to reflexively denounce the tax exemption of religious actors and institutions as a subsidy. Tax exemption can implement the secular, non-subsidizing goal of minimizing church-state enforcement entanglement and thus be regarded as part of a normative tax base. Taxing the church or exempting the church involves often difficult trade-offs among competing and legitimate values. On balance, our federal system of decentralized legislation reasonably make these legal and tax policy trade-offs, though there is room for improvement in particular settings such as the protection of internal church communications and the expansion of the churches' sales tax liabilities.
Property-tax Exemption for Charities
Author: Evelyn BrodyPublisher: The Urban Insitute
ISBN: 9780877667063
Category : Business & Economics
Languages : en
Pages : 440
Book Description
Contributors in municipal studies, law, and philanthropic studies discuss property-tax exemption for charities and how public perception on property-owning charities differs from reality. They survey the legal and political landscape of property-tax exemption for nonprofit organizations, examine the development of the current structure of nonprofit property-tax exemption and its legal rationales, and assess mechanisms adopted by local municipalities to offset some of the revenue lost because of exempt properties. Material originated at the December 1997 26th Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action. Annotation copyrighted by Book News, Inc., Portland, OR.
Tax Exemption of Church Property
Author: John WittePublisher:
ISBN:
Category :
Languages : en
Pages : 54
Book Description
The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise and establishment clause. The Court argued from neutrality, separatism, and history to state that tax exemption of church property is part of an unbroken national tradition. However, the Court's neutrality argument does not address constitutionality, its separatism argument is contrived, and historically, only established religions have been exempt from taxation.Past tax exemptions are rooted in two traditions: the common law adopted from England that granted exemptions to established churches, and the equity law tradition that granted exemptions to all churches. The common law tradition was restricted to certain types of church property of established churches, and the exemptions could be put on hold during times of emergency. The equity tradition gave churches another chance; ecclesiastical and charitable organizations could be tax exempt.These traditions continued uninterrupted in the early American republic. Three provisions ultimately provided ground for a challenge to the tax exemption of church property. The disestablishment of religion undercut the authority of officials to prefer one religion over the other. The truncation of the equity tradition removed the equitable privileges given to charities. Finally, equal and uniform taxation was considered a basis of American life.In modern theory, churches are seen as beneficial to society because they promote public morality, charity, and education. The law of equity is now based in statutory schemes or state constitutions, but the religious use of property is key to its tax exempt status. In the future, courts must find a via media between the eradication of exemptions and blanket endorsements.
Should Church Property be Tax Exempt?
Author: Harry Jacob HibschmanPublisher:
ISBN:
Category : Church property
Languages : en
Pages : 74
Book Description
Nonprofit Law for Religious Organizations
Author: Bruce R. HopkinsPublisher: John Wiley & Sons
ISBN: 9780470287071
Category : Business & Economics
Languages : en
Pages : 320
Book Description
Nonprofit Law for Religious Organizations: Essential Questions & Answers is a hands-on guide to the most pertinent and critical legal issues facing those who lead and manage religious tax-exempt organizations with an emphasis on tax, employment, property and constitutional law. This timely book is a response to the need for guidance, direction, and clarification of legal and tax laws affecting churches and other religious organizations.
The Question of Tax Exemption for Churches
Author: Andrew D. TannerPublisher:
ISBN:
Category : Church and state
Languages : en
Pages : 66
Book Description
Why Churches Should Not Pay Taxes
Author: Dean M. KelleyPublisher: HarperCollins Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 168
Book Description