Hi Band on the Run, Even though I got headaches from reading subsections of Title 26, thank you for your suggestions to read it and research what other individuals/organizations are doing about challenging tax exemptions for religions. I did learn that § 7611 of Title 26 requires that the Secretary of the Treasury may begin a church tax inquiry, so I should address my letter to the Secretary of the Treasury instead of the Commissioner of the IRS. Will you help me to understand if § 501, § 504, § 6033, § 7611, and § 512 of Title 26 conflict with the Establishment clause in the Constitution, to understand if organizations are required to meet a charitable standard in Title 26, and to write a letter to the ACLU inspiring it to challenge § 501, § 504, § 6033, § 7611, and § 512 of Title 26 in court?
I searched the Cornell University Law School, Legal Information Institute database for “501 and church” (30 occurrences found), “501 and religion” (2 occurrences found), and “501 and religious” (24 occurrences found) in Title 26 of the USC. After reviewing the results from the search I need help verifying that a legal interpretation of the following subsections of Title 26 would confirm a conflict with the Establishment clause of the Constitution:
1) TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter F > PART I > § 501 - Exemption from tax on corporations, certain trusts, etc
2) TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter F > PART I > § 502 - Feeder organizations
3) TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter F > PART I > § 504 - Status after organization ceases to qualify for exemption under section 501 (c)(3) because of substantial lobbying or because of political activities
4) TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART III > Subpart A > § 6033 - Returns by exempt organizations
5) TITLE 26 > Subtitle F > CHAPTER 78 > Subchapter A > § 7611 - Restrictions on church tax inquiries and examinations
6) TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter F > PART III > § 512 - Unrelated business taxable income
After reading the preceding subsections of Title 26, reading other web pages about challenges to tax exempt status of Churches, and visiting the ACLU website, I thought of a couple of ideas to campaign for changing the § 501, § 504, § 6033, § 7611, and § 512 of Title 26. I feel that § 501, § 504, § 6033, § 7611, and § 512 of Title 26 establishes churches/religions in the tax law and favors a church/religion over charitable organization, because an organization only has to claim that it is a church without having to prove it meets a charitable standard. I also need help in trying to understand why the IRS Exempt Purposes - Internal Revenue Code Section 501(c)(3) web page states that charitable is used in its generally accepted legal sense, but § 501 of Title 26 does not specifically state that.
If the ACLU practices what it states on its webpage, the ACLU may be interested in that subsections in Title 26 establish churches/religions. According to the ACLU Religion & Belief's Webpage :
“The goal of the ACLU’s work on freedom of religion and belief is to guarantee that all are free to follow and practice their faith – or no faith at all – without governmental influence or interference. Through litigation, public education, and advocacy, the ACLU promotes religious freedom and works to ensure that government neither prefers religion over non-religion nor favors particular faiths over others. At the same time, we act to protect the equally important and related constitutional right to exercise and express religious beliefs and individual conscience.”
I believe that the government is inadvertently influencing how Americans practice their faith by supporting organizations such as the WTBTS with tax exempt status without at least requiring that churches/religions refrain from/do not promote shunning of former members by active members.
I plan to continue to write letters to legislators and the executive branch to educate them about the harm that is caused by dangerous cults to Americans. Simultaneously I plan to write to the ACLU to challenge the constitutional validity of the government supporting organizations through exempting them from paying taxes. If the ACLU is successful to challenge the constitutionality of § 501, § 504, § 6033, § 7611, and § 512 of Title 26, then Congress would be in a position of having to change Title 26. It would help if other people would also write their representatives at least monthly to change § 501, § 504, § 6033, § 7611, and § 512 of Title 26.
Peace be with you and everyone, who you love,
Robert