Sources
Show the source.Read it yourself.
Any legal or tax statement on this site points here. We would rather you read the authority than trust our summary of it.
26 U.S.C. § 508 (Cornell LII)
Section 508(c)(1)(A) excepts churches, their integrated auxiliaries and conventions or associations of churches from the requirement to give the IRS notice of exempt status. It concerns notice. It does not, by itself, decide whether any particular body is a church.
26 U.S.C. § 6033 (Cornell LII)
Annual information-return rules, including the mandatory exception for churches and related bodies in § 6033(a)(3)(A)(i).
IRS Publication 1828, Tax Guide for Churches and Religious Organizations
The IRS’s own description of how it looks at whether an organization is a church, including the characteristics it considers. Read this as the agency’s view; it is the strongest public statement of the contrary position to anyone who says a declaration alone settles status.
Illinois Attorney Act, 705 ILCS 205/1
The Illinois statute on who may practice law. BIND’s act router uses it for Illinois only. Other places have their own rules; we do not apply Illinois conclusions to them.
How we use sources
We keep adverse authority and contrary reasoning next to our own position instead of leaving it out. Where something is unknown or unresolved, we say so. A summary on this page is a pointer, not advice for your situation.
Not yet listed
Sources are listed claim by claim. Until a claim on this site has a listed source, treat it as the ministry’s description, not as an authority.