Internal Revenue Service and the regulation of religion.

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dc.contributor.advisor Tolbert, Charles M. Castronova, Paul.
dc.contributor.other Baylor University. Dept. of Sociology. en 2010-12
dc.description.abstract This study seeks to determine how the Internal Revenue Service influences religion in the United States. Using the theoretical frameworks of organizational ecology and new institutionalism this study examines the assumption that America has an unregulated religious economy. In particular, I look at the sociological impact of defining a 'church' for tax-exempt purposes. Given the constitutional constraints of the First Amendment, the IRS is one the few federal agencies that produces definitive work on religion in United States. In the 1970s, attempting to stop increasing abuse of church exemptions as a form of tax evasion, the IRS developed policies that have impacted countless religions. Using historical records and current organizational theories this study shows that though the policies may seem impartial, in reality, they impede the development of new, marginal, and foreign religions. I conclude by proposing an empirical analysis of these claims and a new source of data on organizational aspects of new religions. en
dc.rights Baylor University theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. Contact for inquiries about permission. en
dc.subject Internal Revenue Service. en
dc.subject Religion. en
dc.subject Tax exemptions. en
dc.subject Religious regulation. en
dc.subject Tax policy. en
dc.subject Church status. en
dc.title Internal Revenue Service and the regulation of religion. en
dc.type Thesis en M.A. en
dc.rights.accessrights Worldwide access. en
dc.rights.accessrights Access changed 3/18/13.
dc.contributor.department Sociology. en

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