The Catholic Lawyer Volume 43 Number 1 Volume 43, Spring 2004, Number 1 Article 4 Reaping Where They Have Not Sowed: Have American Churches Failed To Satisfy the Requirements for the Religious Tax Exemption? Vaughn E. James Follow this and additional works at: https://scholarship.law.stjohns.edu/tcl Part of the Catholic Studies Commons, and the Tax Law Commons This Article is brought to you for free and open access by the Journals at St. John's Law Scholarship Repository. It has been accepted for inclusion in The Catholic Lawyer by an authorized editor of St. John's Law Scholarship Repository. For more information, please contact
[email protected]. REAPING WHERE THEY HAVE NOT SOWED: HAVE AMERICAN CHURCHES FAILED TO SATISFY THE REQUIREMENTS FOR THE RELIGIOUS TAX EXEMPTION? VAUGHN E. JAMES* INTRODUCTION 'Make no mistake: God is not mocked, for a person will reap only what he sows." 1 Section 501(a) of the Internal Revenue Code (IRC) provides for federal tax exemption for organizations described in § 501(c) or (d) or in § 401(a).2 Section 501(c)(3) lists the so-called "charitable organizations" that benefit from the tax exemption provided for by § 501(a): Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. ....3 Associate Professor of Law, Texas Tech University School of Law.