Читать книгу The Law of Fundraising - Bruce R. Hopkins - Страница 61

Churches and their closely related entities are often exempted from the entirety of the states' charitable solicitation acts.⁴⁸ A typical state's statute accords total exemption to any church or convention or association of churches, primarily operated for nonsecular purposes and no part of the net income of which inures to the direct benefit of any individual.

In many of these states this exemption is not found within the portion of the statute providing for exemptions but instead is located in the definition of charitable entities.

Some states' charitable solicitation laws grant this exemption only to churches and like organizations that have been classified as such by the IRS. These organizations, however, are not required to obtain recognition of tax-exempt status⁴⁹ and thus some of them do not have this type of classification; technically, then, these organizations are not eligible for the exemption.