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poppy

Banned
Sep 10, 2008
2,854
928
Miramar Beach
Irregardless of whether I agree or disagree with the Catholic church lobbying in this situation, how are they any different than any other organzied group that lobbys for something or against something that the group feels affects their membership. :dunno:

Either you allow all lobbying, including church based or you allow none. To pick and choose goes against the rights of the consitution. One does not have to support a group to understand they deserve the same rights as those you do support.

Because it is against the law - - -

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Exemption Requirements

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.
Organizations described in section 501(c)(3) are commonly referred to as charitable organizations. Organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with Code section 170.
The organization must not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction.
Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see Political and Lobbying Activities. For more information about lobbying activities by charities, see the article Lobbying Issues; for more information about political activities of charities, see the FY-2002 CPE topic Election Year Issues.

Page Last Reviewed or Updated: January 05, 2009


Having a tax exempt status is a priviledge, not a right.
 
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Lynnie

SoWal Insider
Apr 18, 2007
8,151
434
SoBuc
I clicked on the link for political and lobbying activities - thanks for the research poppy:

Lobbying

In general, no organization may qualify for section 501(c)(3) status if a substantial part of its activities is attempting to influence legislation (commonly known as lobbying). A 501(c)(3) organization may engage in some lobbying, but too much lobbying activity risks loss of tax-exempt status.
Legislation includes action by Congress, any state legislature, any local council, or similar governing body, with respect to acts, bills, resolutions, or similar items (such as legislative confirmation of appointive office), or by the public in referendum, ballot initiative, constitutional amendment, or similar procedure. It does not include actions by executive, judicial, or administrative bodies.
An organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation.
Organizations may, however, involve themselves in issues of public policy without the activity being considered as lobbying. For example, organizations may conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their tax-exempt status.

Measuring Lobbying: Substantial Part Test

Whether an organization’s attempts to influence legislation, i.e., lobbying, constitute a substantial part of its overall activities is determined on the basis of all the pertinent facts and circumstances in each case. The IRS considers a variety of factors, including the time devoted (by both compensated and volunteer workers) and the expenditures devoted by the organization to the activity, when determining whether the lobbying activity is substantial.
Under the substantial part test, an organization that conducts excessive lobbying in any taxable year may lose its tax-exempt status, resulting in all of its income being subject to tax. In addition, section 501(c)(3) organizations that lose their tax-exempt status due to excessive lobbying, other than churches and private foundations, are subject to an excise tax equal to five percent of their lobbying expenditures for the year in which they cease to qualify for exemption.
Further, a tax equal to five percent of the lobbying expenditures for the year may be imposed against organization managers, jointly and severally, who agree to the making of such expenditures knowing that the expenditures would likely result in the loss of tax-exempt status.
Private foundations are subject to a different set of taxes on their lobbying expenditures; churches are not subject to excise taxes on excessive lobbying.

Measuring Lobbying Activity: Expenditure Test

Organizations other than churches and private foundations may elect the expenditure test under section 501(h) as an alternative method for measuring lobbying activity. Under the expenditure test, the extent of an organization’s lobbying activity will not jeopardize its tax-exempt status, provided its expenditures, related to such activity, do not normally exceed an amount specified in section 4911. This limit is generally based upon the size of the organization and may not exceed $1,000,000, as indicated in the table below.

If the amount of exempt purpose expenditures is: Lobbying nontaxable amount is: ≤ $500,000 20% of the exempt purpose expenditures >$500,00 but ≤ $1,000,000 $100,000 plus 15% of the excess of exempt purpose expenditures over $500,000 > $1,000,000 but ≤ $1,500,000 $175,000 plus 10% of the excess of exempt purpose expenditures over $1,000,000 >$1,500,000 $225,000 plus 5% of the exempt purpose expenditures over $1,500,000 Organizations electing to use the expenditure test must file Form 5768, Election/Revocation of Election by an Eligible IRC Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, at any time during the tax year for which it is to be effective. The election remains in effect for succeeding years unless it is revoked by the organization. Revocation of the election is effective beginning with the year following the year in which the revocation is filed.
Under the expenditure test, an organization that engages in excessive lobbying activity over a four-year period may lose its tax-exempt status, making all of its income for that period subject to tax. Should the organization exceed its lobbying expenditure dollar limit in a particular year, it must pay an excise tax equal to 25 percent of the excess.
 

30A Skunkape

Skunky
Jan 18, 2006
10,315
2,349
55
Backatown Seagrove
Because it is against the law - - -

Home | Change Text Size | Contact IRS | About IRS | Site Map | Espa?ol | Help
mag_glass.gif


Exemption Requirements

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.
Organizations described in section 501(c)(3) are commonly referred to as charitable organizations. Organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with Code section 170.
The organization must not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction.
Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see Political and Lobbying Activities. For more information about lobbying activities by charities, see the article Lobbying Issues; for more information about political activities of charities, see the FY-2002 CPE topic Election Year Issues.

Page Last Reviewed or Updated: January 05, 2009


Having a tax exempt status is a priviledge, not a right.

psssssst-the Pope planted pawns within the IRS. JFK let it happen. Supreme Court is now stacked with Papists. Resistance is futile.
 

Bob

SoWal Insider
Nov 16, 2004
10,366
1,391
O'Wal
the catholic church will side with anyone to get their way. they supported the confederacy.
 

Minnie

Beach Fanatic
Dec 30, 2006
4,328
829
Memphis
Because it is against the law - - -

Home | Change Text Size | Contact IRS | About IRS | Site Map | Espa?ol | Help
mag_glass.gif


Exemption Requirements

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.
Organizations described in section 501(c)(3) are commonly referred to as charitable organizations. Organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with Code section 170.
The organization must not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction.
Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see Political and Lobbying Activities. For more information about lobbying activities by charities, see the article Lobbying Issues; for more information about political activities of charities, see the FY-2002 CPE topic Election Year Issues.

Page Last Reviewed or Updated: January 05, 2009


Having a tax exempt status is a priviledge, not a right.

Interesting so all the churches and school organizations that support and actively seek votes for political candidates are wrong too.

Obviously the tax exempt status needs to be reviewed.
 

Minnie

Beach Fanatic
Dec 30, 2006
4,328
829
Memphis
the catholic church will side with anyone to get their way. they supported the confederacy.



What does this have to do with the Confederacy. :dunno:

I enjoy a good debate as much as anyone and I appreciate Poppy sharing info about tax exemptions as I was not aware of the specifics. So many churches and other tax exempt organizations in this city are so very much politicially involved, I had not thought about that.

But comments like this one, just make me, and obviously many others, give up the effort to even try to have rational discussions on this forum.

The title that goes with the photo is:
Catholic Bishops giving the Nazi salute in honor of Hitler.
Note Joseph Goebbels (far right) and Wilhelm Frick (second from right)
http://nobeliefs.com/nazis.htm


It just gets so old.
 
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Lynnie

SoWal Insider
Apr 18, 2007
8,151
434
SoBuc
Does the Catholic Church or any church use a 'substantial part of its activities for lobbying?' I doubt it.


Evidently, there is a litmus test in place to prevent this kind of abuse and I doubt anyone would allow any church to leverage themselves in this fashion without repercussions. Final paragraph in the expenditure test: Under the expenditure test, an organization that engages in excessive lobbying activity over a four-year period may lose its tax-exempt status, making all of its income for that period subject to tax. Should the organization exceed its lobbying expenditure dollar limit in a particular year, it must pay an excise tax equal to 25 percent of the excess.

If there a church in suspect, you should definitely report this asap.
 

AlphaCrab

Beach Fanatic
Sep 25, 2008
981
182
Inlet Beach
the catholic church will side with anyone to get their way. they supported the confederacy.

Organized revision.
 

30A Skunkape

Skunky
Jan 18, 2006
10,315
2,349
55
Backatown Seagrove
the catholic church will side with anyone to get their way. they supported the confederacy.

A statement of ignorance, but I suspect you are jesting. I know nothing about you but am certain that scrutiny of your family tree will reveal murderers, racists and criminals. Conversely, no doubt there were many wonderful people who stood for social justice. Stating that Catholics and the confederacy had a relationship as some sort of relevant point in this discussion is boorish. In fact, Catholics were terrorized by the Ku Klux Klan, largely due to the easily influenced being agitated by irresponsible comments such as yours. Think about it.
 

scooterbug44

SoWal Expert
May 8, 2007
16,706
3,339
Sowal
I'm less worried about their tax exempt status and more worried that a church is heavily influencing our government...................sort of goes against one of the founding tenets of our country IMO.

Separation of church and state - founding fathers may have been mostly christian, but they knew better than to allow religion into the government (gotta love the freemasons).
 
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