Tax exemption for churches

     501 (c) (3) in IRS Publication 557 lists the organizations eligible for income tax exemption because of their charitable nature.  The exemption applies only to the organization's exclusively charitable, scientific, educational, literary, philanthropic, public safety, prevention of cruelty to children or animals, or religious activities.  Any strictly commercial activities of an otherwise eligible organization are taxable.  Another provision, 26 U.S.C 170, provides a federal income tax deduction for donors to exempted organiziations.

     Jesus recognized the authority of governments to make tax laws but he added that God also had requirements which must be met.  The principle is that civil authorities should be obeyed except when their claims on a believer's actions are superceded by God's claims.

"Render therefore unto Caesar the things which are Caesar's; and unto God the things which are God's"  Matthew 22:21 (also Mark 12:17 and Luke 20:25)

     The current United States administration has shown a tendency to attach "strings" to it's programs and policies.  I would suggest that churches strongly consider repudiating their tax exempt status in order to prevent possible governmental interference in their activities.  

     The church I attend has members of every race, nationality, and ethnic origin but we don't and probably never will, reflect the national percentages of these various groups.  Also, the vast majority of our members would oppose openly gay clergy.  Pressure (the threat of removal of the tax exemption) could be exerted upon us and others like us to change our policies and beliefs.

     One thing to consider: repudiation of the tax exemption would also remove the individual donor's tax exemption for donations to the church.