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Tax immunity for Corporations Sole and Charitable Religious Trusts

Why must 501(c)(3) organizations file a return while Corporations Sole and Charitable Religious rusts are not re!uired to do so"
#ecause itle $% &SC 50'(c)(1)(()) $% &SC %033(a)(1)(()(i)) and $% &SC %0*3(+)(1) say so, Because there is no better source, we will go straight to the source of the taxing requirements, and see what they have to say about tax paying, filing, and record- eeping! "itle #$ %nited &tates Code, section '(1)c*)+* , -.nnotated, emphasis added/
US Code as of: 01/05/99

Sec. 501. Exemption from tax on corporations, certain trusts, etc. c! 0ist of exempt organi1ations "he following organi1ations are referred to in subsection )a*2 )1* .ny corporation organi1ed under .ct of Congress which is an instrumentality of the &nited States but only if such corporation 3 -a+ridged . see also/ $' &SC 300$(15)(C)0 )#* Corporations organi1ed for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organi1ation which itself is exempt under this section! 4ules similar to the rules of subparagraph )5* of paragraph )#'* shall apply for purposes of this paragraph! )+* Corporations, and any community chest, fund, or foundation, organi"ed and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition )but only if no part of its activities involve the provision of athletic facilities or equipment*, or for the prevention of cruelty to children or animals, no part of the net earnings of #hich inures to the benefit of any pri$ate shareholder or indi$idual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation )except as otherwise provided in subsection h!*, and which does not participate in, or intervene in )including the publishing or distributing of statements*, any political campaign on behalf of )or in opposition to* any candidate for public office! %&ou see here that 501 c! '! is for corporations, #hich are organi"ed for religious or bene$olent purposes, ()T for actual churches or church*controlled organi"ations.+
US Code as of: 01/05/99

Sec. 50,. Special rules #ith respect to section 501 c! '! organi"ations )a* 6ew organi1ations must notify &ecretary that they are applying for recognition of section '(1)c*)+* status 12cept as pro3ided in su+section (c), an organi1ation organi1ed after 7ctober 8, 18$8, shall not be treated as an organi1ation described in section '(1)c*)+* "ax immunity for Corp &ole 9 #(11 by . Peaceful &olution 7rgani1ation Page 1 of 4 pages

(b)

[not cited]

)c*

Exceptions
)1* -andatory exceptions &ubsections )a* and )b* shall not apply to ).* churches, their integrated auxiliaries, and con$entions or associations of churches, or

"here is a distinct, legal difference between a '(:)c*)1*).* 12ception and a '(1)c*)+* 12emption! 14156 . To release, discharge, wai3e, relie3e from lia+ility. To relie3e, e2cuse, or set free from a dut or ser!ice im"osed u"on t#e $enera% c%ass to which the indi3idual e2empted +elongs& as to e'em"t from mi%itar ser!ice. To re%ie!e certain c%asses of property from %iabi%it to sa%e on e'ecution, or from ta'ation, or from ban(ru"tc or attac#ment. 14C16 789. )ct of e'ce"tin$ or e2cluding from a num+er designated or from a description& t#at *#ic# is e'ce"ted or se"arated from ot#ers in a $enera% ru%e or descri"tion& a "erson, t#in$, or case s"ecified as distinct or not included& an act of e'ce"tin$, omitting from mention or lea3ing out of consideration: 12press e2clusion of somet#in$ from o"eration of contract or deed. (n ;e2ception< operates to ta=e something out of thing granted which would otherwise pass or +e included . Christman 3: 1mineth) 9:>:, +1+ ,.-.+d 5./, 55+ .nd further33 )n e2ception in a statute is a c%ause desi$ned to reser!e or e2empt some indi3iduals from the general class of "ersons or t#in$s to *#ic# t#e %an$ua$e of t#e act in $enera% attac#es. T#e office of an 0e'ce"tion1 in a statute is to e'ce"t somet#in$ from t#e o"erati!e effect of a statute or to 2ua%if or restrain the generality of t#e substanti!e enactment to *#ic# it is attac#ed, and it is not necessarily limited to the section of the statute immediately following or preceding. ?atliff Coal Co: 3: Co2) C:C:(: @y:, 1.+ 3.+d 456, 44+ %.oth of the abo$e definitions come from .lac/0s 1a# 2ictionary, 3ifth Edition+ ;n other words, the rules are +ent when dealing with an e2emption, but the rules simply >8 98 (66AB to someone who was never placed on the list in the first place, i!e!, - e2cepted! "he inclusion of the word <mandatory= in section '(:)c*)1*).* adds some serious weight, and it is weight of law! Because this is the 4.S. Code, not CCR, this means that the law can 760> be applied to go3ernment agencies or employees, not the general population of the country! "he 4SC is law for government personnel, but only C3R )properly promulgated* can be applied to %!&! citi1ens -56 4SC 7,05/! "he ;4& Code cannot be mandatory upon 4eligious "rusts or Cor"orations So%e because &ection '(:)c*)1*).* stipulates that the tax laws have absolutely nothing to do with them! "he only way that you can ma e them apply to the 4eligious "rust or Corporation &ole is by 3olunteering into their system! "he %!&! supreme Court said that the ;nternal 4evenue Code only applies to ta2payers, and nothing in the code applies to non.ta2payers! -1conomy 6lum+ing D Eeating 3: &:S:) *F0 "ax immunity for Corp &ole 9 #(11 by . Peaceful &olution 7rgani1ation Page # of 4 pages

C$d: 5'5 1875!/ .s long as the ?anager of the Corporation &ole stays out of a contractual nexus with the government, he@she will maintain the <-andatory Exception= status, and, li e the Sagrada )rden de 9redicadores, will most li ely prevail in event of attac by the ;4&@&AC! "he purpose of the training sessions that we offer is to give the training that one needs in order to successfully avoid contracting unfavorably with the government and ban s! "he <Trinidad $. Sagrada )rden= case was decided after the year of the creation of the federal reserve but +efore the %!&! ban ruptcy of 18+(! &o now you can see why a '(1)c*)+* organi1ation, as a normal corporation that is created by the government and owes its ser3itude to the government, must eep certain records and submit reports to the ;4&! But on the other hand, --Sec. 60''! 4eturns by exempt organi1ations ";"0A #$, &ubtitle B, CC.P"A4 $1, &ubchapter ., P.4" ;;;, &ubpart ., &ec! $(++ )a* 7rgani1ations required to file )1* ;n general Axcept as provided in paragraph )#*, every organi1ation exempt from taxation under section '(1)a* shall file an annual return, stating specifically the items of gross income, receipts, and disbursements, and such other information for the purpose of carrying out the internal revenue laws as the &ecretary may by forms or regulations prescribe, and shall eep such records, render under oath such statements, ma e such other returns, and comply with such rules and regulations as the &ecretary may from time to time prescribeD except that, in the discretion of the &ecretary, any organi1ation described in section 4(1)a* may be relieved from stating in its return any information which is reported in returns filed by the employer which established such organi1ation! )#* Exceptions from filing :! -andatory exceptions Paragraph )1* shall not apply to i! churches, their integrated auxiliaries, and con$entions or associations of churches, )ii* any organi1ation )other than a private foundation, as defined in section '(8)a** described in subparagraph )C*, the gross receipts of which in each taxable year are normally not more than E',(((, or iii! the exclusi$ely religious acti$ities of any religious order. "he problem, therefore, is not in <how to o+tain tax immune status,= but in how to =eep from gi3ing away your 4eligious &ocietyFs naturally immune status! "here is even a big difference in how you shut down a Corporation &ole or 4eligious "rust compared with how you would shut down a '(1)c*)+* organi1ation! Page + of 4 pages

"ax immunity for Corp &ole 9 #(11 by . Peaceful &olution 7rgani1ation

56 4SC ; 60<'. 1i=uidating, etc., transactions )a* Corporate li=uidating, etc., transactions Avery corporation shallG )1* Hithin +( days after the adoption by the corporation of a resolution or plan for the dissolution of the corporation or for the liquidation of the whole or any part of its capital stoc , ma e a return setting forth the terms of such resolution or plan and such other information as the &ecretary shall by forms or regulations prescribeD and )#* -redacted/ )b* Exempt organi"ations Avery organi1ation which for any of its last ' taxable years preceding its liquidation, dissolution, termination, or substantial contraction was exempt from taxation under section '(1)a* shall file such return and other information with respect to such liquidation, dissolution, termination, or substantial contraction as the &ecretary shall by forms or regulations prescribeD except thatG )1* no return shall be re=uired under this subsection from churches, their integrated auxiliaries, con$entions or associations of churches , or any organi1ation which is not a private foundation )as defined in section '(8 )a** and the gross receipts of which in each taxable year are normally not more than E',(((, and )#* -redacted/ ;n )#*)b*)1*, the gross receipts refers to money recei3ed +y a pri3ate foundation, not receipts by a church, their integrated auxiliaries, conventions or associations of churches! "his means that when you close down a Corporation &ole, you do not have to tell the government anything, even if the Corporation &ole or 4eligious "rust receives millions of dollars! ;t is none of the ;4&Fs business! 7f course, if you have made it the business of the ;4& by applying for '(1)c*)+* status, then you must comply with I $(4+! &o you can see the >RS Code, itself, is providing the assistance that you need in securing the resources of your religious society against excessive taxation and regulation! Hhen you carefully comply with the law, you should be able to count on the law and courts if or when any of their rogue agents decide to bring false charges against your organi1ation! >ou would be surprised at how many ;4& cases are resolved out of court, when the laws are carefully obeyed! &ome of the eys to living in peace with the ;4& are found in following the law! "hat is why we wor ed so hard on our format for the .rticles of ;ncorporation for Corporations &ole and the precise wording on 4eligious "rusts that are created either before or after your Corporation &ole! >ou can begin enJoying the blessings of liberty by separating your private, tax immune, religious society affairs apart from your public, taxable, business affairs by having us help you to formally ma e, subscribe, and file your Corporation &ole!

"ax immunity for Corp &ole 9 #(11 by . Peaceful &olution 7rgani1ation

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