Document Type


Publication Date

Winter 2007


This article is about the United States federal tax code and churches. In particular, it discusses the interplay between section 501(c)(3) and churches in America. Section II presents a background of the history of the tax exemption for churches and the judicial holdings relative to that exemption. Section III explores the historical development of the separation between church and state, tax exemptions, and section 501(c)(3). Section V analyzes section 501(c)(3) under the Constitution's free speech and religion clauses. Section V proposes a recommendation, and Section VI is the conclusion.