General overview of tax-exempt laws as they apply to religious organizations, with some additional categories of laws reviewed too. Overall, a disappointment. This book takes a position that organizations should register with the IRS for a determination of their tax-exempt status, even if they are not legally required to do so. There are a few occasions when this is necessary, but not often. Lawyers that work with religious organizations should not be having them register unnecessarily with the IRS or other government agencies. Religious organizations should protect their rights and only register when they must. ( )