Government Investigations
By Richard R. Hammar, J.D., LL.M., CPA
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As has been noted elsewhere,1 the IRS possesses broad authority to inspect church records. This authority has been upheld on numerous occasions. Government investigations may be initiated by other federal agencies as well. For example, the Postal Service has broad authority to investigate “any scheme or artifice to defraud, or . . . obtaining money or property by means of false or fraudulent pretenses, representations, or promises” in connection with the use of the mail.2 The Federal Communications Commission is given broad authority to investigate complaints regarding a broadcast licensee's performance. And the Equal Employment Opportunity Commission is invested with authority to investigate the compliance of religious organizations with the Civil Rights Act of 1964.
For related information on this topic see the following articles:Regulation of Charitable Solicitations
Limitations on Charitable Giving
Federal and State Securities Laws
Judicial Resolution of Church Disputes
The Civil Rights Restoration Act of 1987
Americans with Disabilities Act
Political Activities by Churches and Other Religious Organizations