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- Title
WHY CONGRESS ADOPTED THE CHURCH AUDIT PROCEDURES ACT AND WHAT MUST BE DONE NOW TO RESTORE THE LAW FOR CHURCHES AND THE IRS.
- Authors
Martin, J. Michael
- Abstract
The article offers information on the history, significance of the Church Audit Procedures Act (CAPA), which was established by the U.S. Congress to protect the interests of both religious organizations and the Internal Revenue Service (IRS) in the course of church tax inquiries and examinations. It discusses the judicial decision of the U.S. District Court of Minnesota in the case of United States v. Living Word Christian Center regarding the conduct of income tax audits of churches.
- Subjects
UNITED States; CHURCH tax laws; CHURCH &; state; UNITED States. District Court (Minnesota); UNITED States. Internal Revenue Service; LIVING Word Christian Center (Organization); CHURCH buildings; TAXATION
- Publication
Akron Tax Journal, 2014, Vol 29, p1
- ISSN
1044-4130
- Publication type
Article