99

Parker v. Commissioner, 365 F.2d 792, 795 (8th Cir. 1966) (citations omitted), cert. denied, 385 U.S. 1026 (1967). See also Bethel Conservative Mennonite Church v. Commissioner, 80 T.C. 352 (1983), rev'd on other grounds, 746 F.2d 388 (7th Cir. 1984) (“a bona fide church is not per se exempt from taxation as a religious organization . . . [e]xemption from Federal income taxation is a privilege provided as a matter of legislative grace, not a right”); Parshall Christian Order v. Commissioner 45 T.C.M. 488 (1983) (“Exemption from tax is a matter of grace rather than right.”); People v. Life Science Church, 450 N.Y.S.2d 664, 669 (1982) (“Taxation of religious organizations is constitutionally permissible under the free exercise of religion clause of the First Amendment to the Constitution.”).