From: Kalkor (kalkor@kalkor.com)
Date: Mon Aug 04 2003 - 20:50:10 MDT
[David]
I would like to know exactly what it would take to get the CoV registered
as a recognized religion by the federal govt of the USA. This may require
a combination of online and offline research.
Interested?
David
[Kalkor]
Certainly!
In my brief web search, I came across several interesting points. The First
Ammendment of the United States Constitution provides protection for
religions.
"Congress shall make no law respecting an establishment of religion, or
prohibiting the free exercise thereof; or abridging the freedom of speech,
or of the press; or of the right of the people peaceably to assemble, and to
petition the Government for a redress of grievances."
In this respect, there shall be no law respecting an establishment of
religion. However, as recently as 1985:
1985, Dettmer v Landon (617 F Supp 592) the District Court of Virginia
pursuant to rule 52 (a) of the Federal Rules of Civil Procedure ruled that
Witchcraft is a legitimate religion and falls within a recognizable
religious category.
http://www.celticcrow.com/community/nfedlaw.html
This appears to be for the purpose of recognizing Wicca as a religion so
that it may be protected under the First Ammendment of the United States
Constitution.
I haven't been able to find the text of this ruling. Anyone?
There are some interesting legal aspects of religion in the united states:
Section 7605(c) of the IRS Code prohibits the IRS from examining the books
and records of any church.
An ordained minister can legally perform weddings.
Your goal may be as simple as someone becoming an ordained minister from the
Universal Life Church (www.ulc.org). This is a free service, and they have a
very interesting FAQ section which outlines procedures like having the
nonprofit congregation funds pay for the minister's health insurance. I
think nonprofit requires 501(c)(3) status. Having a congregation with
501(c)(3) status basically means that any donations to the congregation are
non-taxable federally. In addition, they can be used for pretty much
anything the congregation wants to use them for, records must be kept but
cannot be investigated by the IRS without a court order. Here's an example
of one of the FAQ questions:
73. What types of investments and incomes may churches have?
It has been the policy of the Federal Government to actually promote
organized religion by granting it almost total tax immunity. All income that
accrues to a non-profit church is tax exempt (with the exception of
unrelated business income). There are about six different kinds of church
income, five of which are totally tax exempt.
1) Donation Income - All money and property donated or willed to a church or
otherwise received from it's church members is tax exempt. A church may
perform any type of service or engage in any business activity for the
benefit of its members without paying taxes on the income.
2) Fund Raising Activity Income - Whenever a church sponsors a fund raising
activity and charges admission, the income is tax exempt. All income that is
generated by various church members by donating their services in return for
contributions to their church is tax exempt.
3) Passive Church Investment Income - All income earned by a church via its
own investments in stock, bonds, rental properties, bank accounts, etc. is
tax exempt. A passive investment is any investment that does not require day
to day management and supervision by the directors of the church.
4) Capital Gains Income - Any income or profit realized by a church from the
sale of church owned assets is tax exempt.
5) Related Business Income - any income that accrues to a church from a
business venture that can be justified one the basis that the business is
related to the mission of the church is tax exempt. Several examples of
related business income can be found throughout the Catholic Church with
regard to the radio and television stations that the church owns and
operates. Churches are also engaged in publishing as well as the life
insurance business. The Lutheran Church maintains a $3 billion insurance
fund exclusively for church members.
6) Unrelated Business Income - Church can own and operate any kind of
business. If the IRS can prove in court that the income from a particular
business venture is not related to the overall mission of the church, then
it can force the church to pay taxes on the inceome. The most famous and
recent example of this is when the IRS finally forced the Christian Brothers
Winery to pay income taxes on the revenue they received from the production
and sale of liquor related products.
www.startchurch.com offers a kit to start your own church, which is a 4-step
process:
1) Incorporate (business license for the state, articles of incorporation)
2) Get an F.E.I.N. http://www.ccsfo.com/fein/fein.htm
3) Write constitution and bylaws (appoint board of directors etc)
4) Get federal nonprofit status 501(c)(3)
from http://www.thewordsofeternallife.com/stch.html :
What is a corporation? According to Black’s Law Dictionary it is "an
artifical person or legal entity created by or under the authority of the
laws of a state; an association of persons created by statute of a legal
entity". Now when a church receives a 501(c)3 license; i.e. incorporates
itself; it diminishes it’s status into a "charitable organization."
Government-licensed charities are subject to regulation under what is termed
"public policy." This is because the religious charitable organization is a
law termed as a "quasi-public corporation." [397 US 664, 25 L Ed 2d 704]
...
In September of 1997, the 104th Congress passed a bill that turns over all
religious institutions of America to the IRS. Clinton signed it in July of
1997. It is called the Tax Payer Bill of Rights [HR 23337].
...
In March of 1999, Clinton signed a bill that gave the UN control over all
religious institutions of America.
I haven't had a chance to verify these items, but they would seem to be
potential problems with establishing a nonprofit church in the USA.
Any input on this thread would be more than welcome! I have to run off to a
party with a buncha artists now. School tomorrow, busy busy, then harvesting
peas with a friend out in the country on Wednesday. So, I wont be writing as
prolifically as I have today for a while. But I am here! And I'm reading,
watching, and filtering. And I'll get to your suggestions, Bill, as soon as
I can. One thing at a time. Thank you all for suggesting tasks. I would
encourage the rest of you to request tasks and to perhaps take on some of
those that Bill suggested.
Until later...
Kalkor
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