The 508(c)(1)(a) Initiative Workshop

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• Distinct legal existence • Recognized creed and form of worship • Definite and distinct ecclesiastical government • Formal code of doctrine and discipline • Distinct religious history • Membership not associated with any other church or denomination • Organization of ordained ministers • Ordained ministers selected after completing prescribed courses of study • Literature of its own • Established places of worship • Regular congregations • Regular religious services • Sunday schools for the religious instruction of the young • Schools for the preparation of its members The IRS generally uses a combination of these characteristics, together with other facts and circumstances, to determine whether an organization is considered a church for federal tax purposes. ________ Landmark Cases Jack Lane Taylor v. Commissioner, T.C. Memo 2000-17 (Jan. 2000) UNITED STATES TAX COURT JACK LANE TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14021-98. Filed January 18, 2000. Jack Lane Taylor, pro se. Russell D. Pinkerton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ARMEN, Special Trial Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1996 in the amount of $1,298. The issue for decision is whether petitioner is entitled to a deduction for a charitable contribution under section 170.1 We hold that he is not. Page 30 of 183
FINDINGS OF FACT Some of the facts have been stipulated, and they are so found. Petitioner resided in Indianapolis, Indiana, at the time that his petition was filed with the Court. During the year in issue, petitioner donated $8,647 to the Indianapolis Baptist Temple (IBT). In the previous year, on May 8, 1995, the Service had determined that IBT no longer qualified as an organization described in section 170(c)(2) and by Announcement 95-35, 1995-19 I.R.B. 14, deleted IBT from the list of organizations contributions to which are deductible under section 170. On his joint 1996 Federal income tax return, petitioner claimed a deduction in the amount of $8,647 for a charitable contribution. By notice of deficiency, respondent determined that petitioner was not entitled to any deduction for a charitable contribution because petitioner had failed to substantiate any such contribution, and further, that IBT was not an organization described in section 170(c)(2). At trial, respondent conceded the substantiation issue. 1. All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. 2. Throughout this opinion we use the words “donation” and “donate” for convenience only and not to imply any legal conclusion. OPINION Section 170(a) allows as a deduction any charitable contribution, as defined in section 170(c), that is made during the taxable year. As pertinent here, section 170(c) defines a charitable contribution as a contribution or gift to or for the use of a corporation, trust, or community chest, fund, or foundation which is organized and operated exclusively for religious purposes, provided that none of the net earnings inures to the benefit of any private individual. See sec. 170(c)(2); see also sec. 501(c)(3). Qualified entities under section 170 are essentially those organizations that qualify for an exemption from tax under section 501(c)(3). See, e.g., Dew v. Commissioner, 91 T.C. 615, 623 (1988); Kessler v. Commissioner, 87 T.C. 1285, 1288 (1986), affd. without published opinion 838 F.2d 1215 (6th Cir. 1988). Deductions are a matter of legislative grace and taxpayers must satisfy the specific requirements of the deductions they claim. See New Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934). Taxpayers bear the burden of proving their entitlement to the deductions they claim. See Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111 (1933); Davis v. Commissioner, 81 T.C. 806, 815 (1983), affd. without published opinion 767 F.2d 931 (9th Cir. 1985). These rules apply with equal force to deductions claimed for charitable contributions. See Davis v. Commissioner, supra. Petitioner concedes that during the year in issue IBT was not an organization defined in section 501(c)(3) and, by implication, we understand him not to assert that IBT is an organization defined in section 170(c)(2). Rather, petitioner contends that his donations to IBT are deductible because IBT is not a “corporation”, but a “church”. As a church, petitioner contends, IBT is exempt from having to meet the requirements of section 170(c)(2). He relies on section 508(c)(1) for support for his position. Section 508(c)(1)(A) provides that churches, their integrated auxiliaries, and conventions or associations of churches are excepted from the general rule of section 508(a). Section 508(a) Page 31 of 183
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