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St. Louis Associate Nathan Boyce authored an article in the July edition of The Exempt Organization Tax Review, a special report from Tax Analysts, concerning what qualifies a group as being a "church" under federal income tax laws. "The problem for churches and practitioners is that the federal income tax laws use the word ‘church’ in many different provisions without defining it," Boyce wrote. "This[s] that despite the lack of a formal definition of church, and the apparent inconsistency between approaches to determine church status, there is in fact a test to determine church status that is used in the majority of cases and rulings, and in practice it subsumes all other approaches." Click here to read his full article.

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