Tax-exempt status is not a constitutional right. It is an act of “legislative grace,” and the IRS has the responsibility to police this powerful status.
The IRS is granted by Congress the power to enforce the law. In order to identify and take action against individuals using the tax-exempt status unlawfully, the IRS has limited rights to examine any church’s books.
Legal requirements of a tax-exempt organization are far greater than for other organizations.
Every pastor in America should take a closer look at the laws affecting their church.