Extensions of Remarks
10574: EXTENSIONS OF REMARKS May 1, 1984 EXTENSIONS OF REMARKS MILITARY APPRECIATION WEEK Week provides an excellent showcase Within this otherwise fine report, for this special relationship.e however, there is one element which lacks sufficient clarity. This was unin HON. CHARLES McC. MATHIAS, JR. tentional, but nonetheless requires clarification. OF MARYLAND CHURCH AUDIT PROCEDURES Regarding the scope of the provi IN THE SENATE OF THE UNITED STATES ACT sion, I would like to emphasize that Tuesday, May 1, 1984 the church audit procedures in this HON. MICKEY EDWARDS act will become effective at any point e Mr. MATHIAS. Mr. President, at which the tax status of a church, as during the week beginning May 5, the OF OKLAHOMA opposed to that of any individual, be people of Harford County, Md., will IN THE HOUSE OF REPRESENTATIVES comes the issue in any IRS investiga celebrate Military Appreciation Week. tion. This event is sponsored by the Har Tuesday, May 1, 1984 Thus, the IRS would be prohibited ford County Chamber of Commerce e Mr. EDWARDS of Oklahoma. Mr. from investigating or revoking the tax and is designed to celebrate the coop Speaker, as the sponsor of H.R. 2977, exempt status of a church or assessing erative relationship the county shares the Church Audit Procedures Act, I taxes against a church, without follow with the U.S. Army at Aberdeen Prov am pleased to inform my colleagues ing these church audit procedures. ing Grounds. The week's events will be that a compromise version of this im This jurisdictional question may highlighted by special exhibitions, portant legislation has been drafted arise in connection with investigations commerations and civic activities.
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