IRS Denies Organization's Application as a Church

The Internal Revenue Service has taken the unusual step of denying a group's application for tax-exempt status as a church, in part because of concerns about the proposed organization's lack of governance policies.

The IRS issued a letter ruling to the applicants in July, saying the group did not have "safeguards" to prevent the organization from benefiting the proposed board of directors, which was composed entirely of one person's family. In addition, the applicants had not

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