H.R. 2977 (98th): Church Audit Procedures Act of 1983

May 11, 1983 (98th Congress, 1983–1984)
Died (Referred to Committee)
Marvin “Mickey” Edwards
Representative for Oklahoma's 5th congressional district
Related Bills
H.R. 7128 (97th) was a previous version of this bill.

Referred to Committee
Last Action: Sep 16, 1982

S. 1262 (identical)

Referred to Committee
Last Action: May 11, 1983


This bill was introduced on May 11, 1983, in a previous session of Congress, but was not enacted.

Introduced May 11, 1983
Referred to Committee May 11, 1983
Full Title

A bill to amend the Internal Revenue Code of 1954 to improve Internal Revenue Service procedures concerning investigations and audits of churches, and for other purposes.


No summaries available.

173 cosponsors (108R, 65D) (show)

House Ways and Means

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Primary Source

THOMAS.gov (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Church Audit Procedures Act of 1983 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church:
(1) is carrying on an unrelated trade or business; or
(2) should not be granted tax-exempt status.
Restricts the Secretary from beginning any investigation unless he has first provided the church with written notice that an investigation is being commenced.
Sets forth the requirements of such notice.
Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination.
Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence, and issues relevant to the investigation.
Requires the Secretary to notify the church in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination.
Limits the examination of religious activities to that necessary to determine whether an organization is a church or convention or association of churches.
Limits the examination of church records to that necessary to determine the amount of tax imposed.
Allows an organization which claims that the Secretary has violated the provisions of this Act to bring a civil action for injunctive relief against the Secretary. Reduces the statute of limitations for collection after assessment of tax to three years in the case of any organization which is a church or convention or association of churches.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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