Skip to main content
Please enter a legal issue and/or a location
Begin typing to search, use arrow keys to navigate, use enter to select

Find a Lawyer

More Options

Found. of Human Understanding v. US, 09-5129

By FindLaw Staff on August 16, 2010 | Last updated on March 21, 2019

Found. of Human Understanding v. US, 09-5129, concerned a challenge to the United States Court of Federal Claims' decision that a nonprofit organization did  not qualify as a "church" under section 170(b)(1)(A)(i) of the Internal Revenue Code for the period from January 1, 1998 through December 31, 2000.

In affirming the decision, the court held that the record supports the trial court's finding that the in-person services conducted during the years in question were merely incidental to plaintiff's primary purposes, and were therefore insufficient to demonstrate that the organization was a "church" for tax purposes.  The court also held that disseminating religious information, whether through print or broadcast media, does not fulfill the associational role required to qualify as a "church" under section 170.

Related Resource:

You Don’t Have To Solve This on Your Own – Get a Lawyer’s Help

Meeting with a lawyer can help you understand your options and how to best protect your rights. Visit our attorney directory to find a lawyer near you who can help.

Or contact an attorney near you:
Copied to clipboard