Blog: The Church of Scientology and Tax Exemption - Part 2 - 2014-12-07
WHAT DOES "RELIGIOUS TAX EXEMPTION" MEAN IN AMERICA?
Thanks to free speech, any group in America can call itself a religion. However, only the IRS is allowed to make a determination on behalf of the US Government that a particular group is organized for religious purposes, operates for the public benefit, and therefore qualifies for religious tax exempt status. Under the IRS code, qualifying religious and charitable groups receive 501(c)(3) status.
Not all religious groups in America have tax exemption — and not all religious groups want tax exemption. Some religious groups want nothing whatsoever to do with the US Government and so refuse to file the required application for 501(c)(3) status. The application is called a Form 1023.