The Internal Revenue Code, sections 501 through 505 spelled out the rules for tax-exempts/nonprofits. The code was further amended along the way in 1969, 1976, 1984, 1987. One section of the law reads: Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, etc. Under this group are: civic leagues, boards of trade, chambers of commerce, churches, etc. For this discussion, let's reference churchs here, a 501c3 organization.