reply to post by charles1952
It is always nice to speak with you as well, Brother.
Yes, my position is that the Church, (Catholic,of which I was born and raised, but can be as hard on as any member in this site), should never, ever
voluntarily applied for a tax exemption they did not need. The only "benefit" would be to give parishioners a "tax deduction" on their tithes,
but any good Catholic knows that if the Church needs to offer "tax deductions" in order to get the laity to tithe, this is a profound indictment on
the Church and its followers. Catholics do not need tax deductions in order to tithe.
In terms of the other charitable organizations currently receiving "tax exempt status" the same applies.
In terms of the mistakes of fact, and misinterpretation of law, this is a heady and lengthy discussion that might dramatically derail your thread.
That said, let me make a few points of law, and fact, regarding the so called "Personal Income Tax".
First, it is commonly assumed that the tax in question is a direct tax upon income (from whatever source derived), and that the 16th Amendment
"relieved" Congress from the rule of apportionment regarding direct taxes upon income.
Nothing could be further from the truth, and to better understand what the 16th Amendment did do, and how it is harmonious with the Constitution, as
opposed to the discordance "relieving" would have done, it would be prudent to read two seminal Supreme Court rulings:
Brushaber v. Union Pacific Railroad Co.
Stanton v. Baltic Mining Co.
These two rulings explain that the 16th Amendment did not grant Congress any new power of taxation nor did it impose any new burden upon the People,
but was in fact a response to an earlier Supreme Court ruling (Pollock v. Farmers Loan and Trust Co.) that had struck down the income tax portion of a
revenue bill because it had viewed that tax as a non-apportioned direct tax on income. Congress responded by reminding the courts that they had the
complete and plenary power of taxation and that they certainly had authority to pass non-apportioned taxes "on" income and that in the future any
such tax must be viewed as an indirect tax, and not a direct tax.
What does this mean? This means that if any church, including the Catholic Church, or any charitable organizations are liable for this so called
"Personal Income Tax", then there would be a specific section in the tax code naming the taxed activity of...what? Religious worship? Charitable
giving?
You can try to find a section that declares such activities taxed activities if you like, but I warn you the tax code is a five volume set of tedious
tautology and circumlocution of language. There is no such taxed activity that would make any church or charity or political organization, or other
club liable for this odious tax. It is wholly voluntary, this 501-c status. There are more than just "3's" in the 501-c con game.
Respectfully,
JPZ