The Catholic Lawyer

Reaping Where They Have Not Sowed: Have American Churches Failed to Satisfy the Requirements for the Religious Tax Exemption?

By: Vaughn E. James

Discusses the historical origins and current status of the of the religious tax
exemption, and the increasing lobbying and political activities by Roman Catholic Church, the Religious Right, and African-American churches. He then discusses
the revocation of one church’s tax-exempt status for violation of the political activities
ban. He concludes by advocating the elimination from the tax laws any provision that permits churches to engage in lobbying activity.