Group Fails to Qualify as Church, IRS Rules

The Internal Revenue Service has told an organization that says it operates "for the advancement of Christianity and for other charitable purposes" that it does not qualify for a federal tax exemption as a church.

In its application for tax-exempt status, the group said it conducts "street ministry" activities, expects to rent a building to hold indoor services, and might start a religious school for young people.

The group said its board of directors has four members: its

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