I do believe, sooner rather than later, churches will face the loss of their tax-exempt status if they do not engage in same-sex ceremonies.
Yet, individuals and corporations in Puerto Rico pay no federal income tax.
IRS is very poorly equipped to make a distinction between what is a religion and what is not.
Most accountants will tell you the majority of small businesses run as an S Corporation.
The validity of a tax depends upon its nature, and not upon its name.
You tell people that the NFL is a nonprofit entity, and they just start laughing and giggling. But it's not fair.
No one has a First Amendment right to lie to a federal agency in order to claim an improper tax status in order to avoid legal disclosure requirements on political spending and thereby receive undue tax benefits. That's a criminal false statement and possibly a fraud.
You have to remember, eight out of 10 businesses in America, they file their business as individuals, as people.