The Lacuna Project

lacuna (n.) a gap in a record where something should be

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Agency

U.S. Senate Committee on Finance

Findings that rest on exhibits naming this entity

  • REL-4.2: The Church Audit Procedures Act of 1984 (26 U.S.C. ยง 7611) permits the IRS to begin a church tax inquiry only on a written reasonable belief held by an appropriate high-level Treasury official and written notice to the church, and requires written approval of regional counsel before a revocation, deficiency notice or assessment. Congress enacted it after a 1983 Senate hearing at which the chairman cited constitutional entanglement and the harm of extended examinations to small congregations.
  • REL-4.7: In a staff memorandum to Senator Grassley dated 6 January 2011, Senate Finance Committee staff reported that six media-based ministries classify themselves as churches and that, with very limited exception, staff found no Form 990 for them or their related organizations. Staff recommended against requiring every church to file Form 990.
  • POL-5.20: On 3 August 2026 Senator Ron Wyden, ranking member of the Senate Finance Committee, sent letters to Reynolds American, to the Secretary of Health and Human Services and to Botanic Tonics. The letters cite press reports for a chronology of the payments, a lunch and FDA's guidance, ask what was requested at the lunch and in calls, and set a deadline of 31 August 2026.
  • REL-5.1: On 5 November 2007 Senator Charles Grassley, ranking member of the Senate Committee on Finance, wrote to six media-based ministries: those of Kenneth and Gloria Copeland, Creflo and Taffi Dollar, Benny Hinn, Eddie Long, Joyce and David Meyer, and Randy and Paula White. The letter to Hinn asks for audited financial statements, compensation, housing, vehicles, aircraft and related-entity information by 6 December 2007.
  • REL-5.2: In the Senate Finance Committee's July 2008 account, Meyer and Hinn answered all questions, White answered two of the question groups, Copeland answered part of them and none on compensation, Long's reply was "not responsive," and Dollar declined to provide any of the requested information.
  • REL-5.3: The committee's staff did not issue subpoenas to the ministries or to informants. The staff memo of 6 January 2011 gives three reasons: subpoenas to informants would be counterproductive, committee rules require the chairman's participation, and the 2009 health-reform legislation left no time or resources.
  • REL-5.4: The materials released on 6 January 2011 are a minority-staff memorandum to Senator Grassley, not a report adopted by the committee. The memo frames issues for consideration and contains no bill text, and on 5 January 2011 Grassley asked the Evangelical Council for Financial Accountability whether the issues can be addressed without legislation.
  • REL-5.5: The staff memo states that four of the six churches refused to provide tax information, so staff could not determine whether and to what extent they report and pay taxes on income earned in related entities, including private airports and aircraft leasing companies.

Exhibits naming this entity

  • Exhibit 419 30 September 1983. U.S. Senate Committee on Finance: Church Audit Procedures Act, hearing on S. 1262 before the Subcommittee on Oversight of the Internal Revenue Service, Committee on Finance, S. Hrg. 98-481
  • Exhibit 427 6 January 2011. U.S. Senate Committee on Finance, minority staff: Review of Tax Issues Raised by Media-Based Ministries (staff memorandum to Sen. Grassley, 61 pp.)
  • Exhibit 428 6 January 2011. U.S. Senate Committee on Finance: Grassley Releases Review of Tax Issues Raised by Media-based Ministries (press release)
  • Exhibit 438 6 November 2007. U.S. Senate Committee on Finance (ranking member Grassley): Grassley Seeks Information from Six Media-based Ministries
  • Exhibit 439 5 November 2007. U.S. Senate Committee on Finance: Letter, Grassley to Benny Hinn (representative of the six 5 Nov 2007 letters)
  • Exhibit 440 6 December 2007. U.S. Senate Committee on Finance (ranking member Grassley): Memorandum: Ministries' response to Nov. 5 inquiry
  • Exhibit 441 31 March 2008. U.S. Senate Committee on Finance: Memorandum and release: Ministry responses; Baucus-Grassley follow-up letters of 11 March 2008
  • Exhibit 442 7 July 2008. U.S. Senate Committee on Finance: Memorandum: Ministry responses, with Background Questions and Answers
  • Exhibit 443 6 January 2011. U.S. Senate Committee on Finance (ranking member Grassley): Grassley Releases Review of Tax Issues Raised by Media-based Ministries
  • Exhibit 444 6 January 2011. U.S. Senate Committee on Finance, minority staff (Pattara and Barnett): Memorandum to Senator Grassley: Review of Media-Based Ministries (61 pp.)
  • Exhibit 445 6 January 2011. U.S. Senate Committee on Finance, minority staff: Staff memo, Appendix C item 3 (IRS filing requirements)
  • Exhibit 446 5 January 2011. U.S. Senate Committee on Finance: Letter, Grassley to Dan Busby, ECFA
  • Exhibit 447 5 January 2011. U.S. Senate Committee on Finance, minority staff (Simmons): Minority Staff Review of Eagle Mountain International Church d/b/a Kenneth Copeland Ministries
  • Exhibit 448 9 September 2008. Benny Hinn Ministries: Letter, Benny Hinn Ministries to Senator Grassley
  • Exhibit 449 10 December 2008. Joyce Meyer Ministries: Letter, Joyce Meyer Ministries to Senator Grassley
  • Exhibit 450 5 June 2008; 2 July 2008. Caplin & Drysdale / U.S. Senate Committee on Finance: Letter, Caplin & Drysdale (counsel for World Changers Church International) to Finance Committee staff; Grassley reply 2 July 2008
  • Exhibit 451 21 April 2009. Evangelical Council for Financial Accountability: Letter, ECFA board chair Batts to Senator Grassley
  • Exhibit 452 December 2012. Evangelical Council for Financial Accountability, Commission on Accountability and Policy for Religious Organizations: Enhancing Accountability for the Religious and Broader Nonprofit Sector
  • Exhibit 1295 3 August 2026. U.S. Senate Committee on Finance, Democratic staff: Letter, Senator Ron Wyden (Ranking Member, Senate Committee on Finance) to David Waterfield, Reynolds American
  • Exhibit 1296 3 August 2026. U.S. Senate Committee on Finance, Democratic staff: Letter, Senator Ron Wyden to HHS Secretary Robert F. Kennedy, Jr.
  • Exhibit 1297 3 August 2026. U.S. Senate Committee on Finance, Democratic staff: Letter, Senator Ron Wyden to Jerry Ross, Botanic Tonics
  • Exhibit 1298 5 August 2026. U.S. Senate Committee on Finance: Wyden Investigates Trump and RFK Jr. Corruption Favoring Big Tobacco and Kratom Companies