The Fayette Citizen-News Page
Sunday, November 1, 1998
Taxing Churches

By CHUCK GRIFFITH
Religion Columnist

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Georgia law exempts "places of worship" from taxes. Some judges and county tax assessors in our state are saying this only applies to places where worship services are held.

Is the sanctuary or the worship center the only place a church sees its mission fulfilled? Is it the only part of the church's property that should be tax exempt?

Is it right to tax the cabin a church owns on the back side of its property where Royal Rangers (Royal Ambassadors, etc.) meet each week to learn how to become men of character? Is ministry taking place there even though it is not an official "worship service"? Should the church be required to pay taxes on that building?

Should there be a tax on the gymnasium where recreational facilities give youth workers a platform to reach into a teenagers world and make a difference? We spend money to start "midnight basketball leagues" but many want to tax churches that are already providing facilities to do even more than just play ball. Is this right?

How about the fellowship hall and kitchen of the church? No "worship service" takes place there. It provides for a single mom a place to come on Wednesday night after a long day at work and bring her three children to get an inexpensive meal then go the Wednesday night auxiliary ministries. She is able to enjoy herself and talk to people who care about her. But is that really ministry?

Think about the missions headquarters or a denominational headquarters. No "worship services" take place there, but is any ministry accomplished? People send them money, food, and supplies which they forward to people in need or crisis. Should support that is sent to them to perpetuate ministry be used to perpetuate government?

Should those facilities be taxed?

I believe that all property that is used in religious ministry and mission should be tax-exempt. If you agree, join me in voting "YES" on Referendum C next Tuesday, November 3.

Referendum C:

Shall the Act be approved which provides an ad valorem tax exemption for all property owned by and operated exclusively as a church, an association or convention of churches, a convention mission agency, or as an integrated auxiliary of a church or convention or association of churches, when such entity is qualified as an exempt religious organization under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and such property is used in a manner consistent with such exemption under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended?


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