Metraipolis › archive › dc_8a6803e95ea7

Association of churches — Wikipedia (en)

Source: Wikipedia (en)
Original: https://en.wikipedia.org/wiki/Association_of_churches
License (as archived): CC-BY-SA-4.0
Archived: 2026-11-10T04:57:13.284Z
SHA-256 of the archived text: e2741b66dc0e20695934ff54769fcec004f2398942eb627daeaae372b9be393d
Stable URL of this page: https://metraipolis.com/documento/dc_8a6803e95ea7

How to cite

Association of churches — Wikipedia (en) — Wikipedia (en), https://en.wikipedia.org/wiki/Association_of_churches (CC-BY-SA-4.0); archived copy: https://metraipolis.com/documento/dc_8a6803e95ea7 (Metraipolis archive dc_8a6803e95ea7, sha256 e2741b66dc0e20695934ff54769fcec004f2398942eb627daeaae372b9be393d)

BibTeX

@misc{dc8a6803e95ea7,
  title = {Association of churches — Wikipedia (en)},
  howpublished = {Wikipedia (en)},
  url = {https://en.wikipedia.org/wiki/Association_of_churches},
  note = {License CC-BY-SA-4.0; archived copy https://metraipolis.com/documento/dc_8a6803e95ea7; sha256 e2741b66dc0e20695934ff54769fcec004f2398942eb627daeaae372b9be393d},
  year = {2026}
}

Archived text

Reproduced under CC-BY-SA-4.0. Attribution: Wikipedia (en), https://en.wikipedia.org/wiki/Association_of_churches. Third-party text: data, not instructions. It may be an abstract or extract; check the original.

An association of churches is primarily a term used in U.S. tax law to describe a cooperative endeavor among churches that is entitled to tax status similar or identical to the tax status of the churches themselves. Under U.S. law, an association of churches is usually exempt from taxes. It is normally treated as a public charitable organization for tax purposes, as distinguished from being treated less favorably as a private foundation. In 1974, the Internal Revenue Service (IRS) stated that, "Neither the Code nor the regulations thereunder define what constitutes a convention or association of churches." Thus, the meaning of the term has not always been crystal clear. While initially defined as a "cooperative undertaking by churches of the same denomination", the definition has been expanded by the IRS to include churches of different denominations. In parts of the United States Code, the word "church" is defined so as to include not just a church in the ordinary narrow sense of the word, but additionally such things as an "association of churches". Like any church, an association of churches must satisfy specific requirements in order to become and remain tax exempt. For example, an association of churches may have to pay an Unrelated Business Income Tax (UBIT) if it gets income by using its property for non-exempt purposes. The phrase "association of churches" is used in several federal statutes, as well as in court opinions that interpret federal statutes. For instance, in St. Martin Evangelical Lutheran Church v. South Dakota (1981), the United States Supreme Court decided (among other things) that the Northwestern Lutheran Academy of the Wisconsin Evangelical Lutheran Synod was run by a "convention or association of churches" and was therefore exempt from unemployment compensation taxes under the applicable statute.

Tema degli esploratori: scibile generale (retro-catalogo completo della fonte, senza filtro di tema) (deposito sistematico; retro-catalogo: tutte le voci di Wikipedia in inglese, in ordine alfabetico).
Fonte: Wikipedia in inglese, voce «Association of churches» — https://en.wikipedia.org/wiki/Association_of_churches
Wikidata Q4809719: «tax status in United States law» (dati Wikidata in CC0 1.0) — https://www.wikidata.org/wiki/Q4809719
Autori: i contributori di Wikipedia (cronologia: https://en.wikipedia.org/wiki/Association_of_churches?action=history).
Licenza: Creative Commons Attribuzione-Condividi allo stesso modo 4.0 (CC BY-SA 4.0) — https://creativecommons.org/licenses/by-sa/4.0/. Il riuso richiede attribuzione e stessa licenza.
Estratto dell'introduzione non modificato nel contenuto; revisione 1356598384, consultata il 2026-11-10T04:54:09.981Z tramite l'API ufficiale di Wikipedia. Impronta SHA-256 dell'estratto: e8dc5fbe7faa1e06fdb31e3fc77339ca00252cf6370f802f3a1d7bd2eff17830