Exhibit 445

Staff memo, Appendix C item 3 (IRS filing requirements)

Exhibit 445 · Staff memorandum

Staff memo, Appendix C item 3 (IRS filing requirements)

we do not recommend completely eliminating the church exception to the filing requirements, i.e., we do not recommend requiring every church to file a Form 990.

Staff declined to recommend that every church file a Form 990.

Source: U.S. Senate Committee on Finance, minority staff
Date: 6 January 2011
Quoted from: p. 32
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

Cited by

Finding REL-5.4: Primary record 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.