Sometimes the best place to start isn't with opinions—it's with the statute itself. 

When people begin researching churches and federal tax law, one belief comes up again and again:

"A church has to get IRS approval before it can exist."

Many people have heard this statement.

Far fewer have taken the time to read the statute for themselves.

If you're interested in understanding how federal law addresses churches, it's worth beginning with the actual language of the law rather than relying on assumptions or secondhand explanations.

Reading the Law for Yourself

One of the most valuable habits anyone can develop is reading primary source documents.

Instead of asking:

"What does everyone say the law means?"