church tax inquiry
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7611 — for purposes of this section
The term “church tax inquiry” means any inquiry to a church (other than an examination) to serve as a basis for determining whether a church—
(A) is exempt from tax under section 501(a) by reason of its status as a church, or
(B) is carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities which may be subject to taxation under this title.