What is Section 170(b)(1)(A)(i)?
Section 170(b)(1)(A)(i) are organizations which are considered as church or a convention or association of churches.
A church could be broadly summarized as a place of worship. It might also refer to conventions and associations of churches as well as integrated auxiliaries of a church. (Integrated auxiliary of a church are charitable organizations (under 501(c)(3)) and public charity ( per sections 509(a)(1),(2),(3)) receiving financial support internally from church sources as opposed to public or governmental sources). A place of worship is generally contrasted with a religious organization which are for the study or advancement of religion.
Churches Fall under 501(c)(3) and can receive tax-deductible contributions if:
- It is organized and operated for religious/other charitable purposes
- Substantial part of its activity may not attempt to influence legislation
- Intervention in political campaign is not attempted
- The net earnings may not inure to private individual or shareholder benefits
- Mission and activities do not violate fundamental public policy
