Exhibit 414 · Statute
26 U.S.C. § 6033 (returns by exempt organizations)
Paragraph (1) shall not apply to— (i) churches, their integrated auxiliaries, and conventions or associations of churches,
Subsection (a)(3)(A) lists mandatory exceptions from the annual information return: churches and their integrated auxiliaries and conventions or associations of churches; non-foundations with normal gross receipts of $5,000 or less; and the exclusively religious activities of any religious order. (a)(3)(B) gives the Secretary discretion to excuse other organizations. Text read at the Cornell LII copy.
- Source
- United States Congress (Internal Revenue Code)
- Date
- as in force 2026
- Quoted from
- 26 U.S.C. § 6033(a)(3)(A)(i)
- Grade
- Primary record
- Document
- https://www.law.cornell.edu/uscode/text/26/6033
- Accessed
- 2026-11-09
- Cited by
- Findings citing this exhibit