# What Is a “Church” for Federal Tax Purposes?
> **In Focus (2-page brief)** · 2025-07-18 · `IF12520`
## Report
- **CRS ID:** IF12520
- **Series:** In Focus (2-page brief)
- **Publication date:** 2025-07-18
## Documents
- [PDF](https://www.everycrsreport.com/files/2025-07-18_IF12520_dbfbd2b252fdc521f179c3a3a1b2ca67d69ddd8c.pdf)
- [HTML](https://www.everycrsreport.com/files/2025-07-18_IF12520_ef2034a1488892e61de2f89b8dbb4425971b0987.html)
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