Exhibit 427 ยท Congressional staff report
Review of Tax Issues Raised by Media-Based Ministries (staff memorandum to Sen. Grassley, 61 pp.)
that organization will be invisible to the IRS and operate virtually without government oversight because no state requires religious organizations to register and file annual financial reports with the state attorney general.
Result of a three-year inquiry begun by Grassley letters of November 2007 to six media-based ministries. Staff found no Form 990 for the churches or, with very limited exception, their related organizations; did not subpoena; and recommended against requiring every church to file Form 990. Raises options: IRS advisory committee, e-postcard, exemption for churches accountable to another body. Makes no finding of tax violation.
- Source
- U.S. Senate Committee on Finance, minority staff
- Date
- 6 January 2011
- Quoted from
- Staff memo, p. 20 (section on church exception to filing)
- Grade
- Primary record
- Document
- https://www.finance.senate.gov/imo/media/doc/SFC%20Staff%20Memo%20to%20Grassley%20re%20Ministries%2001-06-11%20FINAL.pdf
- Accessed
- 2026-11-09
- Cited by
- Findings citing this exhibit