U.S. Tax Court: Nonprofit Organization Not a Church; Associational Aspects Lacking

In a recent newsletter, CCH, a tax services conglomerate, highlighted a decision by the Tax Court that the California-based Foundation of Human Understanding is not a religious organization "because its associational activities were incidental to its primary functions of writing, publishing and distributing religious literature."  The organization was unable to present convincing evidence that it offered "the opportunity for its individual congregants to interact and associate with each other and develop a fellowship by worshiping together."

Posted by Joshua Hock, Associate Editor, Wealth Strategies Journal