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District court rules "parsonage allowance" unconstitutional

Upshaw, Alice A ; Pulliam, Darlene

Journal of Accountancy, 2014-03, Vol.217 (3), p.64

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Título:
District court rules "parsonage allowance" unconstitutional
Autor: Upshaw, Alice A ; Pulliam, Darlene
Assuntos: Church and state ; Federal court decisions ; Government regulation ; Gross income ; Internal Revenue Code ; Laws, regulations and rules ; Parsonages ; Religion ; State court decisions ; Tax exclusion ; Tax exemptions ; Taxation
É parte de: Journal of Accountancy, 2014-03, Vol.217 (3), p.64
Descrição: A US district court in Wisconsin struck down the long-standing exclusion from gross income under Sec. 107(2) of a housing allowance paid to ministers as violating the Establishment Clause of the First Amendment. However, the court stayed its injunction of enforcement of Sec. 107(2) pending appeal of the case. The issue of the constitutionality of Sec. 107(2) has never been decided by a federal appeals court or the Supreme Court. The court cited the Supreme Court's holding in Texas Monthly Inc v. Bullock. Though Texas Monthly concerned a state sales tax exemption for religious literature, it established that a tax exemption provided only to religious persons violates the Establishment Clause when it results in preferential treatment of religious messages, the court held.
Editor: New York: American Institute of CPA's
Idioma: Inglês

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