(United States Federal Circuit) - United States Court of Federal Claims' decision that a nonprofit organization did not qualify as a "church" under section 170(b)(1)(A)(i) of the Internal Revenue Code for the period from January 1,1998 through December 31, 2000 is affirmed where: 1) the record supports the trial court's finding that the in-person services conducted during the years in question were merely incidental to plaintiff's primary purposes, and were therefore inadequate to demonstrate that the organization was a "church" for tax purposes; and 2) disseminating religious information,whether through print or broadcast media, does not fulfill the associational role required to qualify as a "church" under section 170.
Source: findlaw.com