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LeRoy Blackstock, Tulsa, Okl. (Craig Blackstock and J. C. Joyce, Tulsa, Okl., on the brief), for appellee.
Stephen Schwarz, Tax Division, Department...
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LeRoy Blackstock, Tulsa, Okl. (Dwayne C. Pollard, Tulsa, Okl., on the brief), for plaintiff-appellee.
Gilbert E. Andrews, Atty., Dept. of Justice (Mi...
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... organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenu...2000); see also Bob Jones University v. United States, 461 U.S. 574, 603 (1983) (Supreme Court he...1.501(c)(3)-1(c)(3)(iii); Christian Echoes National Ministry, Inc. v. United States, 4...
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... CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIR...E. g., Christian Echoes National Ministry, Inc. v. United States, 4...
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... CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT. N... alleging irreparable injury in the form of income tax liability and loss of contributions and claimi...for cert. pending in No. 73-170; National Council on the Facts of Over-population v. Caplin,...See, e. g., Christian Echoes National Ministry, Inc. v. United States, ....
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In 2004, the Internal Revenue Service ("IRS") studied 110 § 501(c)(3) organizations and found that seventy-Jive percent of them had violated federal tax law by engaging in political-campaign activities during the 2004 campaign period. The IRS learned that many of these organizations did not understand the broad scope of the political-campaign prohibition and that organizations' leaders mistakenly spoke on behalf of their organizations rather than in their personal capacities separate from theirorganizations. Following the study, the IRS stated that any § 501(c)(3) organization that did not comply with federal tax law's statutory requirements and restrictions risked losing its tax-exempt status.
As the 2008 campaign was in full swing, the IRS promised to step up its enforcement of § 501...
... For example, various sources accused the United Church of Christ of engaging in prohibited politic... In one such instance, the church held a national convention in June of 2007 at which then-Senator B...-campaign prohibition broadly and that it includes more than a mere prohibition on expressly endorsin... the organizational test if the document states that the organization will: (1) lobby, except to a...86 In Christian Echoes National Ministry, Inc. v. United States, ...
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...561. UNITED STATES v. CHRISTIAN ECHOES NATIONAL MINISTRY, INC. APPEAL FROM THE UNITED STATES DIST...
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... APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF ... churches and religious schools, including religious schools unaffiliated with any church, br...LaSalle National Bank, 450 U.S. 503, 514. Pp. 411-413. (c) Here, b... of a church in the exercise of his ministry or by a member of a religious order in the exercis...751). See United States v. Christian Echoes National Ministry, Inc., 404 U.S. 561, 563 ...
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This analysis scrutinizes the policy behind the restriction that churches "must not devote a substantial part of their activities to attempting to influence legislation" and presents a practical approach to interpreting this restriction. This Comment argues that a proper interpretation of the lobbying restrictions should never control or attempt to define the proper relationship between a church and its members. Specifically, Congress, the IRS, and courts should clarify or otherwise narrowly interpret the lobbying restrictions to allow churches to speak out on important issues of public policy and communicate freely with church members regarding those issues. Churches seeking to retain an independent voice in shaping public policy need not fear the empty threats of separationist groups ...
... "not participate in, or intervene in (including the publishing or distributing of statements), any... of the special role of religion in the United States. As the IRS has observed,. Congress has ena.... ." (Matthew 28:19) are as old as the Christian Church. The step from acceptance by the believer t... of the lobbying restrictions was Christian Echoes National Ministry, Inc. v. United States.59 This c...
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... member known to the IRS has had his or her income tax return audited, and that the additional names ...These are In re First National Bank, Englewood, Colorado, 701 F.2d 115 (10th Cir..), and Christian Echoes National Ministry, Inc. v. United States, 4...