A 501(c)(3) organization is a United States corporation, trust , unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code . It is one of the 29 types of 501(c) nonprofit organizations in the US.
123-924: Americans United for Separation of Church and State ( Americans United or AU for short) is a 501(c)(3) nonprofit organization that advocates for the disassociation of religion and religious organizations from government. The separation of church and state in the United States is commonly interpreted to be provided in the Establishment Clause of the First Amendment to the United States Constitution , which states "Congress shall make no law respecting an establishment of religion..." Americans United describes itself as officially non-sectarian and non-partisan. According to The Praeger Handbook of Religion and Education in
246-545: A safe harbor for the "substantial part" test, the United States Congress enacted §501(h), called the Conable election after its author, Representative Barber Conable . The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization
369-594: A " prisoner in the Vatican ". This stand-off, which was spoken of as the Roman Question , was resolved by the 1929 Lateran Treaties , whereby the Holy See acknowledged Italian sovereignty over the former Papal States in return for payment and Italy's recognition of papal sovereignty over Vatican City as a new sovereign and independent state. Catholic missionaries generally supported, and sought to facilitate,
492-483: A "Protect Thy Neighbor" project to oppose such conscience legislation. Americans United represented residents of Greece, New York , who opposed that town's practice of opening its council meetings with mostly Christian prayers. AU lost the case, Town of Greece v. Galloway , when the U.S. Supreme Court held that legislative prayers do not violate the Establishment Clause of the First Amendment. After
615-509: A candidate in some manner, or (c) favor a candidate or group of candidates, constitute prohibited participation or intervention. Since section 501(c)(3)'s political-activity prohibition was enacted, "commentators and litigants have challenged the provision on numerous constitutional grounds", such as freedom of speech , vagueness , and equal protection and selective prosecution. Historically, Supreme Court decisions, such as Regan v. Taxation with Representation of Washington , suggested that
738-595: A choice between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated. An organization that loses its 501(c)(3) status due to being engaged in political activities cannot subsequently qualify for 501(c)(3) status. Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for Churches and Religious Organizations". This guide outlines activities allowed and not allowed by churches under
861-544: A church's principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by common worship and faith." The United States Tax Court has stated that, while a church can certainly broadcast its religious services by radio, radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services. A church can conduct worship services in various specific locations rather than in one official location. A church may have
984-411: A foreign subsidiary to facilitate charitable work in a foreign country, then donors' contributions to the 501(c)(3) organization are tax-deductible even if intended to fund the foreign charitable activities. If a foreign organization sets up a 501(c)(3) organization for the sole purpose of raising funds for the foreign organization, and the 501(c)(3) organization sends substantially all contributions to
1107-444: A limited amount of lobbying to influence legislation. Although the law states that "no substantial part" of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test) or more (under the "substantial part" test) per year on lobbying. The Internal Revenue Service has never defined the term "substantial part" with respect to lobbying. To establish
1230-783: A manner consistent with a particular religion's religious beliefs does not qualify as a tax-exempt church. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. The Internal Revenue Service website elaborates on this prohibition: Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of
1353-467: A non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that (a) favor one candidate over another, (b) oppose
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#17327874244111476-442: A significant number of people associate themselves with the church on a regular basis, even if the church does not have a traditional established list of individual members. In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations. An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in
1599-423: A significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that
1722-432: A tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take
1845-440: A tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to the payee or the payee's children. The payments are not tax-deductible charitable contributions even if
1968-578: A variety of historical circumstances. In the 16th century, the Reformation led to the formation of separate, Protestant groups. From the late 20th century, the Catholic Church has been criticized for its teachings on sexuality , its doctrine against ordaining women , and its handling of sexual abuse cases involving clergy. Catholic (from Greek : καθολικός , romanized : katholikos , lit. 'universal')
2091-516: Is a critic of religious fundamentalism on the Christian right and described himself as a member of the Christian left . Professor Daniel Dreisbach argues: 501(c)(3) 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for
2214-557: Is a searchable database of information about organizations over time. WikiCharities, is a nonprofit database of nonprofits and charities by name, location, and topic, that allows each organization to report its financials, leadership, contacts, and other activities. Section 501(c)(3) organizations are prohibited from supporting political candidates, as a result of the Johnson Amendment enacted in 1954. Section 501(c)(3) organizations are subject to limits on lobbying , having
2337-434: Is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the 501(c)(3) organization's control. Additional procedures are required of 501(c)(3) organizations that are private foundations . Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that
2460-800: Is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and the United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with
2583-540: Is generally regarded as an institution that has its origin in the Medieval Christian setting. The massive Islamic invasions of the mid-7th century began a long struggle between Christianity and Islam throughout the Mediterranean Basin. The Byzantine Empire soon lost the lands of the eastern patriarchates of Jerusalem , Alexandria and Antioch and was reduced to that of Constantinople,
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#17327874244112706-478: Is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service. The same public inspection requirement applies to
2829-492: Is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. A 501(c)(3) organization
2952-406: Is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there
3075-467: Is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but a non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of
3198-685: Is the bishop of Rome , known as the pope ( Latin : papa , lit. 'father'), whose jurisdiction is called the Holy See ( Sancta Sedes in Latin). In parallel to the diocesan structure are a variety of religious institutes that function autonomously, often subject only to the authority of the pope, though sometimes subject to the local bishop. Most religious institutes only have male or female members but some have both. Additionally, lay members aid many liturgical functions during worship services. The Catholic Church has been described as
3321-491: Is the universal [katholike] Church." In the Catechetical Lectures ( c. 350 ) of Saint Cyril of Jerusalem , the name "Catholic Church" was used to distinguish it from other groups that also called themselves "the church". The "Catholic" notion was further stressed in the edict De fide Catolica issued 380 by Theodosius I , the last emperor to rule over both the eastern and the western halves of
3444-651: The Pax Romana made travelling safe. The empire encouraged the spread of a common culture with Greek roots, which allowed ideas to be more easily expressed and understood. Unlike most religions in the Roman Empire, however, Christianity required its adherents to renounce all other gods, a practice adopted from Judaism (see Idolatry ). The Christians' refusal to join pagan celebrations meant they were unable to participate in much of public life, which caused non-Christians—including government authorities—to fear that
3567-809: The Byzantine–Seljuk Wars , which caused Urban to launch the First Crusade aimed at aiding the Byzantine Empire and returning the Holy Land to Christian control. In the 11th century , strained relations between the primarily Greek church and the Latin Church separated them in the East–West Schism, partially due to conflicts over papal authority. The Fourth Crusade and the sacking of Constantinople by renegade crusaders proved
3690-767: The Church of the East also shared in this communion, as did the Oriental Orthodox Churches before the Council of Chalcedon in AD 451; all separated primarily over differences in Christology . The Eastern Catholic Churches, who have a combined membership of approximately 18 million, represent a body of Eastern Christians who returned or remained in communion with the pope during or following these schisms for
3813-721: The Code of Canon Law (1983). "Catholic Church" is also used in the documents of the Second Vatican Council (1962–1965), the First Vatican Council (1869–1870), the Council of Trent (1545–1563), and numerous other official documents. The New Testament , in particular the Gospels , records Jesus' activities and teaching, his appointment of the Twelve Apostles and his Great Commission of
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3936-666: The Council of Nicaea declared heretical . The resulting religious discord between Germanic rulers and Catholic subjects was avoided when, in 497, Clovis I , the Frankish ruler, converted to orthodox Catholicism, allying himself with the papacy and the monasteries. The Visigoths in Spain followed his lead in 589, and the Lombards in Italy in the course of the 7th century. Western Christianity , particularly through its monasteries ,
4059-733: The Edict of Thessalonica made Nicene Christianity the state church of the Roman Empire , a position that within the diminishing territory of the Byzantine Empire would persist until the empire itself ended in the fall of Constantinople in 1453, while elsewhere the church was independent of the empire, as became particularly clear with the East–West Schism . During the period of the Seven Ecumenical Councils , five primary sees emerged, an arrangement formalized in
4182-766: The English Reformation and the eventual development of Anglicanism . The Reformation contributed to clashes between the Protestant Schmalkaldic League and the Catholic Emperor Charles V and his allies. The first nine-year war ended in 1555 with the Peace of Augsburg but continued tensions produced a far graver conflict—the Thirty Years' War —which broke out in 1618. In France, a series of conflicts termed
4305-607: The French Wars of Religion was fought from 1562 to 1598 between the Huguenots (French Calvinists ) and the forces of the French Catholic League , which were backed and funded by a series of popes. This ended under Pope Clement VIII , who hesitantly accepted King Henry IV's 1598 Edict of Nantes granting civil and religious toleration to French Protestants. The Council of Trent (1545–1563) became
4428-543: The Immaculate Conception as a dogma in the Catholic Church . In 1870, the First Vatican Council affirmed the doctrine of papal infallibility when exercised in specifically defined pronouncements, striking a blow to the rival position of conciliarism . Controversy over this and other issues resulted in a breakaway movement called the Old Catholic Church , The Italian unification of
4551-712: The Italian Peninsula , imprisoning Pope Pius VI , who died in captivity. Napoleon later re-established the Catholic Church in France through the Concordat of 1801 . The end of the Napoleonic Wars brought Catholic revival and the return of the Papal States . In 1854, Pope Pius IX , with the support of the overwhelming majority of Catholic bishops, whom he had consulted from 1851 to 1853, proclaimed
4674-462: The Nicene Creed . The Catholic Church teaches that it is the one, holy, catholic and apostolic church founded by Jesus Christ in his Great Commission , that its bishops are the successors of Christ's apostles , and that the pope is the successor to Saint Peter , upon whom primacy was conferred by Jesus Christ. It maintains that it practises the original Christian faith taught by
4797-552: The Polish People's Republic , became the first non-Italian pope in 455 years. His 26 1/2-year pontificate was one of the longest in history, and was credited with hastening the fall of communism in Europe. John Paul II sought to evangelize an increasingly secular world . He travelled more than any other pope, visiting 129 countries, and used television and radio as means of spreading the church's teachings. He also emphasized
4920-875: The Protestant Reformation of the 16th century, when those who ceased to be in communion became known as Protestants. While the Roman Church has been used to describe the pope's Diocese of Rome since the Fall of the Western Roman Empire and into the Early Middle Ages (6th–10th century), Roman Catholic Church has been applied to the whole church in the English language since the Protestant Reformation in
5043-616: The Roman Catholic Church , is the largest Christian church , with 1.28 to 1.39 billion baptized Catholics worldwide as of 2024. It is among the world's oldest and largest international institutions and has played a prominent role in the history and development of Western civilization . The church consists of 24 sui iuris churches , including the Latin Church and 23 Eastern Catholic Churches , which comprise almost 3,500 dioceses and eparchies around
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5166-674: The Roman Empire , when establishing the state church of the Roman Empire . Since the East–West Schism of 1054, the Eastern Orthodox Church has taken the adjective Orthodox as its distinctive epithet; its official name continues to be the Orthodox Catholic Church. The Latin Church was described as Catholic , with that description also denominating those in communion with the Holy See after
5289-669: The Tridentine Mass as found in the Roman Missal of 1962, which he titled the "Extraordinary Form". Citing the frailties of advanced age, Benedict resigned in 2013, becoming the first pope to do so in nearly 600 years. Pope Francis, the current pope of the Catholic Church, became in 2013 the first pope from the Americas, the first from the Southern Hemisphere , and the first Pope from outside Europe since
5412-476: The University of Oxford , University of Paris , and University of Bologna . Higher education before then had been the domain of Christian cathedral schools or monastic schools, led by monks and nuns . Evidence of such schools dates back to the 6th century CE. These new universities expanded the curriculum to include academic programs for clerics, lawyers, civil servants, and physicians. The university
5535-562: The dignity of work and natural rights of labourers to have fair wages and safe conditions in Laborem exercens . He emphasized several church teachings, including moral exhortations against abortion, euthanasia , and against widespread use of the death penalty, in Evangelium Vitae . Pope Benedict XVI , elected in 2005, was known for upholding traditional Christian values against secularization , and for increasing use of
5658-434: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,
5781-536: The 14th century. To escape instability in Rome, Clement V in 1309 became the first of seven popes to reside in the fortified city of Avignon in southern France during a period known as the Avignon Papacy . The Avignon Papacy ended in 1376 when the pope returned to Rome, but was followed in 1378 by the 38-year-long Western schism , with claimants to the papacy in Rome, Avignon and (after 1409) Pisa. The matter
5904-644: The 1860s incorporated the Papal States, including Rome itself from 1870, into the Kingdom of Italy , thus ending the papacy's temporal power . In response, Pope Pius IX excommunicated King Victor Emmanuel II , refused payment for the land, and rejected the Italian Law of Guarantees , which granted him special privileges. To avoid placing himself in visible subjection to the Italian authorities, he remained
6027-522: The 1960s, Pope John XXIII convened the Second Vatican Council , which ushered in radical change to church ritual and practice, and in the later 20th century, the long reign of Pope John Paul II contributed to the fall of communism in Europe, and a new public and international role for the papacy. From the late 20th century, the Catholic Church has been criticized for its doctrines on sexuality , its inability to ordain women , and its handling of sexual abuse cases . Pope Pius X (1903–1914) renewed
6150-620: The 21st century. Pope Gregory VII further initiated the Gregorian Reforms regarding the independence of the clergy from secular authority. This led to the Investiture Controversy between the church and the Holy Roman Emperors , over which had the authority to appoint bishops and popes. In 1095, Byzantine emperor Alexius I appealed to Pope Urban II for help against renewed Muslim invasions in
6273-418: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,
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#17327874244116396-405: The 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. The 501(c)(3) organization's management should review the grant application from the foreign organization, decide whether to award the grant based on the intended use of the funds, and require continuous oversight based on the use of funds. If the donor imposes a restriction or earmark that
6519-416: The Americas, Asia and Oceania by explorers, conquistadors, and missionaries, as well as by the transformation of societies through the socio-political mechanisms of colonial rule. Pope Alexander VI had awarded colonial rights over most of the newly discovered lands to Spain and Portugal and the ensuing patronato system allowed state authorities, not the Vatican, to control all clerical appointments in
6642-402: The Byzantine Empire lost to the Lombards the city of Ravenna from which it governed the small fragments of Italy, including Rome, that acknowledged its sovereignty. The fall of Ravenna meant that confirmation by a no longer existent exarch was not asked for during the election in 752 of Pope Stephen II and that the papacy was forced to look elsewhere for a civil power to protect it. In 754, at
6765-405: The Catholic and Orthodox churches. Several eastern churches reunited, forming the majority of the Eastern Catholic Churches . The Age of Discovery beginning in the 15th century saw the expansion of Western Europe's political and cultural influence worldwide. Because of the prominent role the strongly Catholic nations of Spain and Portugal played in Western colonialism, Catholicism was spread to
6888-422: The Christians were angering the gods and thereby threatening the peace and prosperity of the Empire. The resulting persecutions were a defining feature of Christian self-understanding until Christianity was legalized in the 4th century. In 313, Emperor Constantine I 's Edict of Milan legalized Christianity, and in 330 Constantine moved the imperial capital to Constantinople , modern Istanbul, Turkey . In 380
7011-420: The Church meets the requirements of section 501(c)(3)." Churches do not need a tax-exempt determination letter to receive all of the benefits of tax-exempt status. In its first years, a main focus of AU's activity was opposition to the political activities of the Catholic Church and was thus seen by critics as a Protestant-based anti-Catholic organization. AU's executive director for 25 years, Barry W. Lynn ,
7134-496: The Court, if it were to squarely examine the political-activity prohibition of § 501(c)(3), would uphold it against a constitutional challenge. However, some have suggested that a successful challenge to the political activities prohibition of Section 501(c)(3) might be more plausible in light of Citizens United v. FEC . In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct
7257-457: The Edict of Nantes by King Louis XIV of France , which ended a century-long policy of religious toleration of Protestant Huguenots. As the papacy resisted pushes for Gallicanism , the French Revolution of 1789 shifted power to the state, caused the destruction of churches, the establishment of a Cult of Reason , and the martyrdom of nuns during the Reign of Terror . In 1798, Napoleon Bonaparte 's General Louis-Alexandre Berthier invaded
7380-401: The European imperial powers' conquest of Africa during the late nineteenth century. According to the historian of religion Adrian Hastings , Catholic missionaries were generally unwilling to defend African rights or encourage Africans to see themselves as equals to Europeans, in contrast to Protestant missionaries, who were more willing to oppose colonial injustices. During the 20th century,
7503-447: The Holy See, or the Apostolic See (meaning the see of the apostle Peter). Directly serving the pope is the Roman Curia, the central governing body that administers the day-to-day business of the Catholic Church. The pope is also sovereign of Vatican City, a small city-state entirely enclaved within the city of Rome, which is an entity distinct from the Holy See. It is as head of the Holy See, not as head of Vatican City State, that
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#17327874244117626-432: The Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving a determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take
7749-402: The Pope's insistence on public neutrality and diplomatic language has become a source of much criticism and debate. Nevertheless, in every country under German occupation, priests played a major part in rescuing Jews. Israeli historian Pinchas Lapide estimated that Catholic rescue of Jews amounted to somewhere between 700,000 and 860,000 people. The Nazi persecution of the Catholic Church
7872-410: The Reformation, which gave birth to the great majority of Protestant denominations and also crypto-Protestantism within the Catholic Church. Meanwhile, Henry VIII petitioned Pope Clement VII for a declaration of nullity concerning his marriage to Catherine of Aragon . When this was denied, he had the Acts of Supremacy passed to make himself Supreme Head of the Church of England , spurring
7995-499: The Second World War, also because they had powerful supporters from the Vatican. The judgment of Pius XII is made more difficult by the sources, because the church archives for his tenure as nuncio, cardinal secretary of state and pope are in part closed or not yet processed. The Second Vatican Council (1962–65) introduced the most significant changes to Catholic practices since the Council of Trent, four centuries before. Initiated by Pope John XXIII, this ecumenical council modernized
8118-445: The U.S. and worldwide. Officially incorporated on January 29, 1948, the organization aimed to influence political leaders, and began publishing Church & State magazine in 1952 and other materials in support of church-state separation to educate the general public. Its original founding members were Charles Clayton Morrison , Glenn L. Archer , Edwin McNeill Poteat, G. Bromley Oxnam , and Joseph Martin Dawson. Americans United
8241-438: The United States "It includes members from a broad religious, and non-religious, spectrum, including Christians, Jews, Muslims, Buddhists, Hindus, and atheists." Its national headquarters are in Washington, D.C. Its former executive director, Barry W. Lynn , is an ordained minister in the United Church of Christ , as well as an attorney involved with civil liberties issues. Americans United for Separation of Church and State
8364-420: The United States. They believed that government support for religious education would violate church-state separation and force taxpayers to subsidize sectarian education. The decision was made to form a national organization to promote and defend this point of view. It successfully protested against the appointment of a U.S. Ambassador to the Vatican. They denounced the Catholic Church for disdaining democracy in
8487-484: The War, and established aid networks to help victims, but he secretly assisted the anti-Hitler resistance and shared intelligence with the Allies. His first encyclical Summi Pontificatus (1939) expressed dismay at the 1939 Invasion of Poland and reiterated Catholic teaching against racism. He expressed concern against race killings on Vatican Radio , and intervened diplomatically to attempt to block Nazi deportations of Jews in various countries from 1942 to 1944. But
8610-458: The apostles, instructing them to continue his work. The book Acts of Apostles , tells of the founding of the Christian church and the spread of its message to the Roman Empire. The Catholic Church teaches that its public ministry began on Pentecost , occurring fifty days following the date Christ is believed to have resurrected . At Pentecost, the apostles are believed to have received the Holy Spirit, preparing them for their mission in leading
8733-400: The apostles, preserving the faith infallibly through scripture and sacred tradition as authentically interpreted through the magisterium of the church. The Roman Rite and others of the Latin Church, the Eastern Catholic liturgies , and institutes such as mendicant orders , enclosed monastic orders and third orders reflect a variety of theological and spiritual emphases in
8856-527: The areas under his control definitively established a form of caesaropapism , in which "he had the right and duty of regulating by his laws the minutest details of worship and discipline, and also of dictating the theological opinions to be held in the Church", re-established imperial power over Rome and other parts of the West, initiating the period termed the Byzantine Papacy (537–752), during which
8979-626: The bishops of Rome, or popes, required approval from the emperor in Constantinople or from his representative in Ravenna for consecration, and most were selected by the emperor from his Greek-speaking subjects, resulting in a "melting pot" of Western and Eastern Christian traditions in art as well as liturgy. Most of the Germanic tribes who in the following centuries invaded the Roman Empire had adopted Christianity in its Arian form, which
9102-402: The church of its 501(c)(3) determination letter. After the church filed suit in federal court to get the determination letter back, the court noted, "because of the unique treatment churches receive under the Internal Revenue Code, the impact of the revocation is likely to be more symbolic than substantial.... Contributions will remain tax deductible as long as the donors are able to establish that
9225-496: The church's approach to ecumenism , and a call to improved relations with non-Christian religions, especially Judaism, in its document Nostra aetate . The council, however, generated significant controversy in implementing its reforms: proponents of the " Spirit of Vatican II " such as Swiss theologian Hans Küng said that Vatican II had "not gone far enough" to change church policies. Traditionalist Catholics , such as Archbishop Marcel Lefebvre , however, strongly criticized
9348-466: The church's global reach continued to grow, despite the rise of anti-Catholic authoritarian regimes and the collapse of European Empires, accompanied by a general decline in religious observance in the West. Under Popes Benedict XV , and Pius XII , the Holy See sought to maintain public neutrality through the World Wars, acting as peace broker and delivering aid to the victims of the conflicts. In
9471-687: The church. Of its seven sacraments , the Eucharist is the principal one, celebrated liturgically in the Mass . The church teaches that through consecration by a priest , the sacrificial bread and wine become the body and blood of Christ . The Virgin Mary is venerated as the Perpetual Virgin , Mother of God , and Queen of Heaven ; she is honoured in dogmas and devotions . Catholic social teaching emphasizes voluntary support for
9594-592: The church. The Catholic Church teaches that the college of bishops , led by the bishop of Rome are the successors to the Apostles. In the account of the Confession of Peter found in the Gospel of Matthew , Christ designates Peter as the "rock" upon which Christ's church will be built. The Catholic Church considers the bishop of Rome, the pope, to be the successor to Saint Peter . Some scholars state Peter
9717-422: The church. There are three levels of clergy: the episcopate, composed of bishops who hold jurisdiction over a geographic area called a diocese or eparchy ; the presbyterate, composed of priests ordained by bishops and who work in local dioceses or religious orders; and the diaconate, composed of deacons who assist bishops and priests in a variety of ministerial roles. Ultimately leading the entire Catholic Church
9840-867: The conflict. Catholic clergy played a leading role in the government of the fascist Slovak State , which collaborated with the Nazis, copied their anti-Semitic policies, and helped them carry out the Holocaust in Slovakia. Jozef Tiso , the President of the Slovak State and a Catholic priest, supported his government's deportation of Slovakian Jews to extermination camps. The Vatican protested against these Jewish deportations in Slovakia and in other Nazi puppet regimes including Vichy France , Croatia, Bulgaria , Italy and Hungary. Around 1943, Adolf Hitler planned
9963-405: The contribution must be used for foreign activities, then the contribution is deemed to be for the foreign organization rather than the 501(c)(3) organization, and the contribution is not tax-deductible. The purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country. If a 501(c)(3) organization sets up and controls
10086-522: The council, arguing that its liturgical reforms led "to the destruction of the Holy Sacrifice of the Mass and the sacraments", among other issues. The teaching on the morality of contraception also came under scrutiny; after a series of disagreements, Humanae vitae upheld the church's prohibition of all forms of contraception. In 1978, Pope John Paul II , formerly Archbishop of Kraków in
10209-570: The decision was issued, Americans United launched Operation Inclusion to advocate for making prayers "inclusive". Americans United has worked to uphold the federal law that bars non-profit groups, including houses of worship, from intervening in partisan politics. In 1992, the group reported a New York church, the Church at Pierce Creek, to the Internal Revenue Service (IRS) after the church ran newspaper ads telling people not to vote for Bill Clinton . The IRS subsequently stripped
10332-435: The development of the role of the papacy in the subsequent church". These roles, Brown says, "contributed enormously to seeing the bishop of Rome, the bishop of the city where Peter died and where Paul witnessed the truth of Christ, as the successor of Peter in care for the church universal". Conditions in the Roman Empire facilitated the spread of new ideas. The empire's network of roads and waterways facilitated travel, and
10455-554: The driving force behind the Counter-Reformation in response to the Protestant movement. Doctrinally, it reaffirmed central Catholic teachings such as transubstantiation and the requirement for love and hope as well as faith to attain salvation. In subsequent centuries, Catholicism spread widely across the world, in part through missionaries and imperialism , although its hold on European populations declined due to
10578-735: The eighth-century Gregory III . Francis has made efforts to further close Catholicism's estrangement with the Eastern churches. His installation was attended by Patriarch Bartholomew I of Constantinople of the Eastern Orthodox Church, the first time since the Great Schism of 1054 that the Eastern Orthodox Ecumenical Patriarch of Constantinople has attended a papal installation, while he also met Patriarch Kirill of Moscow , head of
10701-698: The empire's capital. As a result of Islamic domination of the Mediterranean , the Frankish state, centred away from that sea, was able to evolve as the dominant power that shaped the Western Europe of the Middle Ages. The battles of Toulouse and Poitiers halted the Islamic advance in the West and the failed siege of Constantinople halted it in the East. Two or three decades later, in 751,
10824-512: The final breach. In this age great gothic cathedrals in France were an expression of popular pride in the Christian faith. In the early 13th century mendicant orders were founded by Francis of Assisi and Dominic de Guzmán . The studia conventualia and studia generalia of the mendicant orders played a large role in the transformation of church-sponsored cathedral schools and palace schools, such as that of Charlemagne at Aachen , into
10947-411: The foreign organization, then donors' contributions to the 501(c)(3) organization are not tax-deductible to the donors. The main differences between 501(c)(3) and 501(c)(4) organizations lie in their purposes and the tax-exempt benefits they receive. Here is a brief explanation of the differences: Catholic Church God Schools Relations with: The Catholic Church , also known as
11070-529: The growth of religious scepticism during and after the Enlightenment. From the 17th century onward, the Enlightenment questioned the power and influence of the Catholic Church over Western society. In the 18th century, writers such as Voltaire and the Encyclopédistes wrote biting critiques of both religion and the Catholic Church. One target of their criticism was the 1685 revocation of
11193-531: The independence of papal office by abolishing the veto of Catholic powers in papal elections, and his successors Benedict XV (1914–1922) and Pius XI (1922–1939) concluded the modern independence of the Vatican State within Italy. Benedict XV was elected at the outbreak of the First World War . He attempted to mediate between the powers and established a Vatican relief office, to assist victims of
11316-602: The kidnapping of the Pope and his internment in Germany. He gave SS General Wolff a corresponding order to prepare for the action. While Pope Pius XII has been credited with helping to save hundreds of thousands of Jews during the Holocaust , the church has also been accused of having encouraged centuries of antisemitism by its teachings and not doing enough to stop Nazi atrocities. Many Nazi criminals escaped overseas after
11439-591: The largest Eastern Orthodox church, in 2016; this was reported as the first such high-level meeting between the two churches since the Great Schism of 1054. In 2017 during a visit in Egypt , Pope Francis reestablished mutual recognition of baptism with the Coptic Orthodox Church . The Catholic Church follows an episcopal polity , led by bishops who have received the sacrament of Holy Orders who are given formal jurisdictions of governance within
11562-550: The late 16th century. Further, some will refer to the Latin Church as Roman Catholic in distinction from the Eastern Catholic churches. "Roman Catholic" has occasionally appeared also in documents produced both by the Holy See, and notably used by certain national episcopal conferences and local dioceses. The name Catholic Church for the whole church is used in the Catechism of the Catholic Church (1990) and
11685-577: The mid-6th century by Emperor Justinian I as the pentarchy of Rome, Constantinople , Antioch , Jerusalem and Alexandria . In 451 the Council of Chalcedon , in a canon of disputed validity, elevated the see of Constantinople to a position "second in eminence and power to the bishop of Rome". From c. 350 – c. 500 , the bishops, or popes, of Rome, steadily increased in authority through their consistent intervening in support of orthodox leaders in theological disputes, which encouraged appeals to them. Emperor Justinian , who in
11808-741: The new colonies. In 1521 the Portuguese explorer Ferdinand Magellan made the first Catholic converts in the Philippines . Elsewhere, Portuguese missionaries under the Spanish Jesuit Francis Xavier evangelized in India, China, and Japan. The French colonization of the Americas beginning in the 16th century established a Catholic francophone population and forbade non-Catholics to settle in Quebec . In 1415, Jan Hus
11931-458: The numerous visual artists sponsored by the church. Historian Paul Legutko of Stanford University said the Catholic Church is "at the center of the development of the values, ideas, science, laws, and institutions which constitute what we call Western civilization ". In Western Christendom , the first universities in Europe were established by monks. Beginning in the 11th century, several older cathedral schools became universities, such as
12054-406: The oldest multinational organization in the world. The hierarchy of the Catholic Church is headed by the pope, currently Pope Francis , who was elected on 13 March 2013 by a papal conclave . The office of the pope is known as the papacy . The Catholic Church holds that Christ instituted the papacy upon giving the keys of Heaven to Saint Peter . His ecclesiastical jurisdiction is called
12177-515: The organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in
12300-435: The organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose the names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information
12423-840: The organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for a three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990
12546-683: The pope receives ambassadors of states and sends them his own diplomatic representatives. The Holy See also confers orders, decorations and medals , such as the orders of chivalry originating from the Middle Ages . While the famous Saint Peter's Basilica is located in Vatican City, above the traditional site of Saint Peter's tomb , the papal cathedral for the Diocese of Rome is the Archbasilica of Saint John Lateran , located within
12669-409: The powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if the yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee
12792-412: The practices of the Catholic Church, allowing the Mass to be said in the vernacular (local language) and encouraging "fully conscious, and active participation in liturgical celebrations". It intended to engage the church more closely with the present world ( aggiornamento ), which was described by its advocates as an "opening of the windows". In addition to changes in the liturgy, it led to changes to
12915-683: The preservation and transmission of ancient culture. During this period, monastic Ireland became a centre of learning and early Irish missionaries such as Columbanus and Columba spread Christianity and established monasteries across continental Europe. The Catholic Church was the dominant influence on Western civilization from Late Antiquity to the dawn of the modern age. It was the primary sponsor of Romanesque, Gothic, Renaissance, Mannerist and Baroque styles in art, architecture and music. Renaissance figures such as Raphael , Michelangelo , Leonardo da Vinci , Botticelli , Fra Angelico , Tintoretto , Titian , Bernini and Caravaggio are examples of
13038-676: The prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C. § 170 provides a deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to
13161-462: The prominent universities of Europe. Scholastic theologians and philosophers such as the Dominican priest Thomas Aquinas studied and taught at these studia. Aquinas' Summa Theologica was an intellectual milestone in its synthesis of the legacy of ancient Greek philosophers such as Plato and Aristotle with the content of Christian revelation. A growing sense of church-state conflicts marked
13284-590: The schism was reconciled, unresolved issues would lead to further division. In the 11th century, the efforts of Hildebrand of Sovana led to the creation of the College of Cardinals to elect new popes, starting with Pope Alexander II in the papal election of 1061 . When Alexander II died, Hildebrand was elected to succeed him, as Pope Gregory VII . The basic election system of the College of Cardinals which Gregory VII helped establish has continued to function into
13407-569: The sick, the poor, and the afflicted through the corporal and spiritual works of mercy . The Catholic Church operates tens of thousands of Catholic schools, universities and colleges , hospitals , and orphanages around the world, and is the largest non-government provider of education and health care in the world. Among its other social services are numerous charitable and humanitarian organizations. The Catholic Church has profoundly influenced Western philosophy , culture , art , literature , music , law , and science . Catholics live all over
13530-503: The tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status
13653-521: The term "bishop of Rome" to the most prominent members of the clergy in the earlier period and also to Peter himself. On this basis protestant scholars Oscar Cullmann , Henry Chadwick , and Bart D. Ehrman question whether there was a formal link between Peter and the modern papacy. Raymond E. Brown also says that it is anachronistic to speak of Peter in terms of local bishop of Rome, but that Christians of that period would have looked on Peter as having "roles that would contribute in an essential way to
13776-649: The urgent request of Pope Stephen, the Frankish king Pepin the Short conquered the Lombards. He then gifted the lands of the former exarchate to the pope, thus initiating the Papal States . Rome and the Byzantine East would delve into further conflict during the Photian schism of the 860s, when Photius criticized the Latin west of adding of the filioque clause after being excommunicated by Nicholas I . Though
13899-620: The war and reunite families. The interwar Pope Pius XI modernized the papacy, appointing 40 indigenous bishops and concluding fifteen concordats, including the Lateran Treaty with Italy which founded the Vatican City State . His successor Pope Pius XII led the Catholic Church through the Second World War and early Cold War . Like his predecessors, Pius XII sought to publicly maintain Vatican neutrality in
14022-582: The world . The pope , who is the bishop of Rome, is the chief pastor of the church. The Diocese of Rome , known as the Holy See , is the central governing authority of the church. The administrative body of the Holy See, the Roman Curia , has its principal offices in Vatican City , which is a small, independent city-state and enclave within the city of Rome , of which the pope is head of state . The core beliefs of Catholicism are found in
14145-478: The world through missions , immigration , diaspora , and conversions . Since the 20th century, the majority have resided in the Global South , partially due to secularization in Europe and North America. The Catholic Church shared communion with the Eastern Orthodox Church until the East–West Schism in 1054, disputing particularly the authority of the pope . Before the Council of Ephesus in AD 431,
14268-487: Was a major factor in preserving classical civilization , with its art (see Illuminated manuscript ) and literacy. Through his Rule , Benedict of Nursia ( c. 480 –543), one of the founders of Western monasticism , exerted an enormous influence on European culture through the appropriation of the monastic spiritual heritage of the early Catholic Church and, with the spread of the Benedictine tradition, through
14391-530: Was at its most intense in Poland , and Catholic resistance to Nazism took various forms. Some 2,579 Catholic clergy were sent to the Priest Barracks of Dachau Concentration Camp , including 400 Germans. Thousands of priests, nuns and brothers were imprisoned, taken to a concentration camp, tortured and murdered, including Saints Maximilian Kolbe and Edith Stein . Catholics fought on both sides in
14514-645: Was burned at the stake for heresy, but his reform efforts encouraged Martin Luther , an Augustinian friar in modern-day Germany, who sent his Ninety-five Theses to several bishops in 1517. His theses protested key points of Catholic doctrine as well as the sale of indulgences , and along with the Leipzig Debate this led to his excommunication in 1521. In Switzerland , Huldrych Zwingli , John Calvin and other Protestant Reformers further criticized Catholic teachings. These challenges developed into
14637-464: Was first used to describe the church in the early 2nd century. The first known use of the phrase "the catholic church" ( Greek : καθολικὴ ἐκκλησία , romanized : katholikḕ ekklēsía ) occurred in the letter written about 110 AD from Saint Ignatius of Antioch to the Smyrnaeans , which read: "Wheresoever the bishop shall appear, there let the people be, even as where Jesus may be, there
14760-429: Was founded on January 11, 1948, as Protestants and Other Americans United for Separation of Church and State (POAU) by a coalition of religious, educational and civic leaders. It was made in response to proposals pending in the U.S. Congress to extend government aid to private religious schools , particularly Catholic parochial schools , which was at the time, and continues to be, the largest system of private schools in
14883-410: Was largely resolved in 1415–17 at the Council of Constance , with the claimants in Rome and Pisa agreeing to resign and the third claimant excommunicated by the cardinals, who held a new election naming Martin V pope. In 1438, the Council of Florence convened, which featured a strong dialogue focussed on understanding the theological differences between the East and West, with the hope of reuniting
15006-549: Was one of three national organizations that opposed the teaching of intelligent design in Dover, Pennsylvania , public schools. A federal judge struck down the policy in December 2005 (see Kitzmiller v. Dover ). AU supports the right for gays and lesbians to marry, and opposes laws that would permit government officials, such as county clerks, from invoking religious freedom when refusing to issue such marriage licenses. AU started
15129-416: Was the first bishop of Rome. Others say that the institution of the papacy is not dependent on the idea that Peter was bishop of Rome or even on his ever having been in Rome. Many scholars hold that a church structure of plural presbyters/bishops persisted in Rome until the mid-2nd century, when the structure of a single bishop and plural presbyters was adopted, and that later writers retrospectively applied
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