San Diego Law Review

Library of Congress Authority File


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This Comment reviews and evaluates the legal and analytical foundations of federal circuit decisions either allowing or disallowing taxpayers to take a charitable deduction for contributions made to a church for the purposes of allowing them to participate in religious practices. Specifically, the First, Fourth and Ninth Circuits have disallowed a deduction for payments made to churches for the above reason. The Eighth Circuit alone has upheld the payment is charitable. The Comment analyzes section 170 of the Internal Revenue Code and Congress's intent behind its enactment, as well as Supreme Court decisions supplementing the code. The Comment concludes that the decision of the Eighth Circuit Court of Appeals allowing a charitable contribution deduction is not in accord with the intent of Congress and is not consistent with judicial precedent.

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