Schmalbeck Presents “501(say)(what?): Considering a New Exempt Category for Churches”

Richard Schmalbeck (Duke) presented his draft paper 501(say)(what?): Considering New Exempt Category for Churches yesterday as part of UCLA’s Colloquium on Tax Policy & Public Finance.  I was fortunate enough to see an earlier draft of this paper, and it raises important (and undoubtedly controversial) issues relating to the current tax status of churches.  While Richard and I disagree on some key points relating to that tax status, this looks to be an important and interesting paper.

(Hat tip: TaxProf Blog)

LHM