Lidiya Mishchenko ·
84 Geo. Wash. L. Rev. 1361 ·
A large gap in our Tax Code allows certain religious organizations to amass extraordinary riches while preying on the faithful. Their conduct is causing damage to the church as an institution and is inconsistent with the purpose of tax exemptions—to provide a public good. This Essay proposes that the IRS create a narrower, more specific definition of what constitutes a “church” for tax purposes. This change would force more religious entities to file annual returns with the IRS, and would better define the IRS threshold for auditing such organizations. Consistent, systematic enforcement of this definition may lead to increased disclosure to the IRS by both religious entities and third parties, and would provide a general boost to public confidence in the tax system and trust in legitimate churches.
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