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- W3125287211 abstract "Churches often bear the burden of the Internal Revenue Code's electioneering prohibition without their contributors enjoying the benefit of a tax deduction. Although contributions to religious congregations may be deducted, t ►a ►y, perhaps most of them, are because many of those who give to churches do itemize their income tax deductions. In the past two years, Congress has had before it several bills that would permit nonite ► izing taxpayers to deduct their charitable contributions. This Article argues that, extending the deduction to nonitemizers raises important issues of tax policy that should concern religious organizations. The author contends that religious congregations will benefit from considering some of the difficult questions about the relationship of the charitable contribution deduction to the standard principles of tax policy. If they do, they might support either a deduction only above a floor or a charitable contribution credit rather than a 100% deduction for nonitemizers. Congress has explained the prohibition on Internal Revenue Code section 501(c) (3) 1 organizations including churches, from engaging in electioneering2 on the grounds that it reflects a Congressional policy that the U.S. Treasury should be neutral in political affairs. The variety of exempt organizations that can engage in electioneering while remaining tax-exempt undermines this ration* John E. Anderson Professor of Tax Law and Director, Tax LL.M. Program, Loyola Law School, Ann Hashisaka,,Jerenty Shortell and Erica .1(mes provided valuable research assistance. All references are to the Internal Revenue Code of 1986, as amended, unless otherwise indicated. 2 Section 501(c)(3) of the Internal ReVCIIIIC Code requires of the organization as a condition for exemption that no substantial part of its activities consist of carrying on propaganda, or otherwise attempting, to influence legislation and that it not participate in, or intervene in (including the publishing or distributing of statements), any poliiical campaign on behalf of (or in apposition to) any candidate for public office. I.R.C. § 501(c) (3). I shall refer to the fist onidition as a limit on lobbying and the second as a prohibition on electioneering. 5 H.R. REP, No. 100-391 (II), al 1025, 1027 (1987), reprinted in 1987 2313-1." @default.
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- W3125287211 date "2001-12-31" @default.
- W3125287211 modified "2023-09-28" @default.
- W3125287211 title "Churches, Politics, and the Charitable Contribution Deduction" @default.
- W3125287211 hasPublicationYear "2001" @default.
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