Fort Towson

Page contents not supported in other languages.
WikiProject iconTaxation Start‑class (inactive)
WikiProject iconThis article is within the scope of WikiProject Taxation, a project which is currently considered to be inactive.
StartThis article has been rated as Start-class on Wikipedia's content assessment scale.

Religious groups

The article should maybe try to include legal material about tax exemptions that are given to various religious groups. For instance, there are various political debates about whether Churches that denounce abortion and homosexuality should get tax exemption, and whether small minority cults such as Raelians and Scientologists should be granted the same tax privileges as mainstream Christian Churches. ADM (talk) 00:25, 5 February 2010 (UTC)[reply]

What is the rationale of tax exempt status of churches - surely not all of their activity,or property, is considered as being charity? Aryah (talk) 22:10, 27 June 2010 (UTC)[reply]
The exemption from corporation income tax for charitable organizations may have originated with the Revenue Act of 1894, (28 Stat. 509), which provided in "Sec. 32 ... That nothing herein contained shall apply to States, counties, or munitipalities; not to corporations, companies, or associations organized and conducted solely for charitable, religious, or educational purposes ..." (That's right: over 115 years ago) The legislative history of that act is not very extensive, so the rationale is lost to history. For early acts, Seidman, J.S., Seidman's Legislative History of Federal Income Tax Laws, 1938-1861 (Prentice-Hall, 1938) is generally the best (sometimes only) source.Oldtaxguy (talk) 03:38, 30 June 2010 (UTC)[reply]

Solvent private citizen in Morris National tax-exempt Luckie23 (talk) 03:58, 9 August 2017 (UTC)[reply]

Proposed revisions

I would like to tackle a significant revision, including a rewrite of the intro. I think the focus needs to include income, property, sales, and VAT. Following is a proposed outline after intro:

  • Exempt organizations
    • Charities
    • Governmental entities
    • Other not for profit entities
    • Reciprocal exemptions (multi-jurisdictional recognition of exemption)
  • Exempt persons
  • Exempt income
    • Categories of income often granted exemption (e.g., state interest, damages)
    • Conditions imposed on exemptions
    • Reciprocal exemptions (including cross-state)
    • Income outside jurisdiction (may just need a cross reference; let's discuss)
  • Exempt property
    • Not for profit use
    • Property considered necessary (such as food for sales tax)
  • Cross-border agreements (e.g., MSTC, treaties, EC directives)

We should stay away from policy discussions (such as who or what should be exempt), merely referring in into to "legislative grace" or similar language.

Thoughts? Oldtaxguy (talk) 00:01, 13 March 2010 (UTC)[reply]

I have posted a draft of the article on my talk page. Comments welcome.Oldtaxguy (talk) 03:43, 19 March 2010 (UTC)[reply]


Last call

for revisions before I post at week's end. See the draft on my talk page, and make changes there.Oldtaxguy (talk) 20:46, 30 March 2010 (UTC) please clearfy list of exempted income, and how can saport or help exempted income from tax liabilites. —Preceding unsigned comment added by 180.215.32.44 (talk) 17:56, 11 May 2011 (UTC)[reply]

External links modified

Hello fellow Wikipedians,

I have just modified one external link on Tax exemption. Please take a moment to review my edit. If you have any questions, or need the bot to ignore the links, or the page altogether, please visit this simple FaQ for additional information. I made the following changes:

When you have finished reviewing my changes, you may follow the instructions on the template below to fix any issues with the URLs.

This message was posted before February 2018. After February 2018, "External links modified" talk page sections are no longer generated or monitored by InternetArchiveBot. No special action is required regarding these talk page notices, other than regular verification using the archive tool instructions below. Editors have permission to delete these "External links modified" talk page sections if they want to de-clutter talk pages, but see the RfC before doing mass systematic removals. This message is updated dynamically through the template {{source check}} (last update: 18 January 2022).

  • If you have discovered URLs which were erroneously considered dead by the bot, you can report them with this tool.
  • If you found an error with any archives or the URLs themselves, you can fix them with this tool.

Cheers.—InternetArchiveBot (Report bug) 01:38, 21 May 2017 (UTC)[reply]