I watched an episode of "Lie to Me" on Netflix that piqued my curiosity.
In the episode Truth or Consequences, a cult leader is investigated by the IRS to determine if his cult has tax exemption or not.
One of the criteria that has to be met in order to be a legitimate 'church' or 'religion' in the eyes of the IRS is that the members have to display "genuine belief'.
Here is the portion of the script that speaks of this:
http://www.springfieldspringfield.co.uk/view_episode_scripts.php?tv-show=lie-to-me&episode=s02e02
"Here's a copy of the court order allowing us to visit your compound and conduct our research.
It gives us 3 days to observe and interview the members of your church, and we will come and go as quietly as we can.
So, how many disciples live on your compound? I share the property with about 150 other believers.
Well, the IRS has had difficulty determining an exact number.
The children born into your group don't get social security numbers.
They don't need one to know god.
Oh, and god-- would that be you? The supreme court is very clear.
- The IRS cannot judge any church's religious tenets.
- Yeah.
Only whether your followers' beliefs are sincere and genuine.
So that's where we come in."
I am not familar with American tax law....however,
.... if "whether your followers' beliefs are sincere and genuine" has been used as a litmus test by the IRA as criteria to follow in determining the legitimacy of a cult/church/religion, then it reasonably follows that the disfellowshipping rule that the Watchtower Society put in effect in 1952, is motivated by financial reasons and NOT for Biblical reasons. Disfellowshipping is an act that has been required by the Society to maintain and establish that they are not a cult and do not have to pay tax because they are able to make a claim that everyone who is a member of the JWs are genuine and sincere in their belief - shunning and removing from official record a person who expresses doubts about their belief is probably a direct consequence of the Society's relationship with the IRS.
And continuing along that line - that doctrine and organization of the Society is directly influenced by their need to maintain 'religious' status for tax laws- I came across a small article from 2001, that makes some claims concerning doctrine and the IRS.
http://www.freerepublic.com/focus/f-news/600502/posts
"It is now a fact that in order to get and keep the tax-exempt status a church must agree that all religions are equal. The new Application for Recognition of Exemption Form 1023 Schedule A for Churches (Rev. September 1998) demands a declaration to this effect with the following words at point #3: "Does the organization require prospective members to renounce other religious beliefs or their membership in other churches or religious orders to become members? Yes__ No__. If "Yes," describe.""
That might explain this quote form the Awake July 2009: "No one should be forced to worship in a way that he finds unacceptable or be made to choose between his beliefs and his family."
Tax laws may also explain why the Society is still holding to the 1914 doctrine. In the Society 1914 doctrine, Christ has already returned - invisibly.
In today's 'terrorist' climate, a "Christ yet to come" doctrine could create a problem and an invisible Christ poses no real threat. This would explain why the Society is so tied up into making sure this doctrine is prominent and portrayed 'correctly' by their r&f - the JWs can claim that Christ has already arrived.
From the same article http://www.freerepublic.com/focus/f-news/600502/posts:
US Government Through the IRS Outlaws Preaching on Second Coming of Christ
One of the reasons the IRS gave to Texe Marr's Living Truth Ministries for removing their tax exempt status is as follows: "Much of the material you disseminate promises to address possible conspiracies or threats, either from individuals, groups or various agencies, against Christianity, freedom or other rights. This is evident from a review of your newsletters and order forms. The titles and promotional materials are designed to sensationalize and grab the readers attention. They usually imply that the works will expose certain prominent groups, individuals, politicians or government agencies as being part of or linked to some threat or conspiracy." One of the titles that the IRS gave as an example included "Bible Prophecy and The Conspiracy."
Any grade school child in Sunday School knows that you can't teach or write on Bible prophecy without dealing with the second coming of Jesus Christ. But just as the Russian pastors under communism were forbidden to speak on this subject, we are now coming to the same place in our beloved land. It is obvious that if one believes in the literal return of the Lord Jesus Christ that they will be considered a domestic terrorist. In that the Lord Jesus will destroy wicked government upon His return in great glory and break the back of Gentile world rule, this message isn't popular with the in-for-hells and the high-heeled-belles that run our country today. Of course, they don't believe that He is coming, but they believe that we who do will be involved in what they call self-fulfilled prophecies and try to hasten His coming by blowing up everything in sight. Further evidence of this type of anti-Christ thinking surfaced recently when a brochure put out by the FBI in Phoenix, Arizona, named "potential domestic terrorists" that law enforcement should be aware of. One of those groups is "Doomsday/Cult-Type." Obviously, this would include all Bible believing preachers and churches in America. We not only believe that there will be a literal doomsday, we believe that the Lord Jesus Christ will bring the doom when He comes (Rev. 6:12-17). It won't do any good to claim that your church is not a "cult". The IRS definition fits the average Bible believing church to a tee.
Many have asked if we can actually show them this in the law. Our answer is no, we can't because you won't find a specific law that says that you can't preach on the Second Coming of Jesus Christ in America today. That's because they don't have to write a law to gain the same effect. All Congress has to do is to give an outlaw agency like the IRS a carte blanche privilege of making up their own so-called laws as they go along. The churches agreed to this when they signed their tax-exempt contract. They said that they would obey all laws, federal, state and local, presently and in the future. But they apparently didn't read the fine print. The new churches filing for tax exemption must agree to the following: "The Corporation or organization shall have no power to take any action that would be required for a tax exemption under Internal Revenue
Code Section 501(c)(3) and related regulations, rulings, and procedures." It is now the "procedure" of the IRS to refuse tax exempt status to those churches that will not agree that all religions are equal and who refuse to join through tax exemption, the world church. Also, preaching on Christ's coming is taboo.