[Between the Lines]

Where is that found in the Internal Revenue Code? In all of its literature the automatic exemption is not limited to "unincorporated" church.

An unincorporated church is protected in the first amendment. A church that has incorporated is not a church at all but instead a corporation that must follow state law pertaining to corporations.

A unincorporated church is automatically nontaxable; an incorporated church is a taxable corporation that must meet certain criteria to obtain tax-exempt status.

[blue-duncan]

"A unincorporated church is automatically nontaxable; an incorporated church is a taxable corporation that must meet certain criteria to obtain tax-exempt status."

Where is it found in the Tax Code? I have been representing churches for many years and have never heard of this, so please point out in the Code where unincorporated churches are automatically exempt but incorporated churches are not and must apply. As far as I know both forms of assembly are automatically exempt.