This article will concern the section 170 deduction method of establishing a mail-order ministry. Part II examines the constitutional restraints that present problems to the IRS and the courts when they attempt to challenge this tax avoidance scheme. Part III sets forth the problems that the IRS and the courts face with mailorder ministry schemes. Part IV discusses the section 170 deduction method. Finally, Part V provides a summary and conclusion of the article
This Note analyzes the majority decision and dissenting opinion in Hernandez, which have far-reachin...
Churches are exempted from a variety of taxes collected by the various levels and jurisdictions of g...
This Article is enough to ruin many Thanksgiving family dinners. It is about American religion, poli...
This article will concern the section 170 deduction method of establishing a mail-order ministry. ...
The I.R.C. § 170 deduction for charitable contributions to religious organizations has been in exist...
Churches often bear the burden of the Internal Revenue Code\u27s electioneering prohibition without ...
In White v. United States, the United States Court of Appeals for the Tenth Circuit reversed a dist...
Several states have passed — and many more are considering — new tax credits that would reduce tax l...
This Comment reviews and evaluates the legal and analytical foundations of federal circuit decisions...
Church of Scientology members discovered their inner selves through auditing I and studied Churc...
Monetary transfers to charitable service providers may be deductible either as charitable contributi...
To give and live to give again has always been the American way. Traditionally, Americans contribute...
In the years following the 2004 presidential election, the Los Angeles Times reported that the Inter...
This paper focuses on the rules and requirements governing the participation of religious organizati...
A taxpayer is entitled to a charitable contribution deduction for gifts of money or property made du...
This Note analyzes the majority decision and dissenting opinion in Hernandez, which have far-reachin...
Churches are exempted from a variety of taxes collected by the various levels and jurisdictions of g...
This Article is enough to ruin many Thanksgiving family dinners. It is about American religion, poli...
This article will concern the section 170 deduction method of establishing a mail-order ministry. ...
The I.R.C. § 170 deduction for charitable contributions to religious organizations has been in exist...
Churches often bear the burden of the Internal Revenue Code\u27s electioneering prohibition without ...
In White v. United States, the United States Court of Appeals for the Tenth Circuit reversed a dist...
Several states have passed — and many more are considering — new tax credits that would reduce tax l...
This Comment reviews and evaluates the legal and analytical foundations of federal circuit decisions...
Church of Scientology members discovered their inner selves through auditing I and studied Churc...
Monetary transfers to charitable service providers may be deductible either as charitable contributi...
To give and live to give again has always been the American way. Traditionally, Americans contribute...
In the years following the 2004 presidential election, the Los Angeles Times reported that the Inter...
This paper focuses on the rules and requirements governing the participation of religious organizati...
A taxpayer is entitled to a charitable contribution deduction for gifts of money or property made du...
This Note analyzes the majority decision and dissenting opinion in Hernandez, which have far-reachin...
Churches are exempted from a variety of taxes collected by the various levels and jurisdictions of g...
This Article is enough to ruin many Thanksgiving family dinners. It is about American religion, poli...