Well this might help expedite an investigation if this woman is still the PR rep for CoS Las Vegas..
PR Director of Scientology’s Las Vegas Celebrity Center Arrested in Plot to Assassinate a Cop
This week, she became known for something else. As a result of a police investigation that began in April, on Tuesday Newman and a six-time felon and registered sex offender named David Allen Brutsche, 42, were arrested for planning what police are calling a bizarre plot to kidnap and kill a random local police officer in a macabre publicity stunt to promote their “sovereign citizen” views.
http://tonyortega.org/2013/08/23/pr...center-arrested-in-plot-to-assassinate-a-cop/
Yes it's hard to get a church revoked.. but it can be done. Just requires documentation
IRS regs and info:
Restrictions on Church Inquiries and Examinations
Restrictions on church inquiries and examinations apply only to churches (including organizations claiming to be churches if such status has not been recognized by the IRS) and conventions or associations of churches. They do not apply to related persons or organizations. Thus, for example, the rules do not apply to schools that, although operated by a church, are organized as separate legal entities. Similarly, the rules do not apply to integrated auxiliaries of a church.
Restrictions on church inquiries and examinations do not apply to all church inquiries by the IRS. See Situations in which church audit procedures do not apply for more information.
(
http://www.irs.gov/Charities-&-Non-...in-Which-Church-Audit-Procedures-Do-Not-Apply )
The procedures of Internal Revenue Code section 7611 will be used in initiating and conducting any inquiry or examination into whether an excess benefit transaction (as that term is used in Code section 4958) has occurred between a church and an insider.
http://www.irs.gov/Charities-&-Non-...rictions-on-Church-Inquiries-and-Examinations
"Integrated Auxiliary of a Church" Defined (
Narconon etc are not qualified under this rule )
The term integrated auxiliary of a church refers to a class of organizations that are related to a church or convention or association of churches, but are not such organizations themselves. In general, the IRS will treat an organization that meets the following three requirements as an integrated auxiliary of a church. The organization must:
Be described both as an Internal Revenue Code section 501(c)(3) organization and be a public charity under Code section 509(a)(1), (2), or (3),
Be affiliated with a church or convention or association of churches, and
Receive financial support primarily from internal church sources as opposed to public or governmental sources.
Men's and women's organizations, seminaries, mission societies and youth groups that satisfy the first two requirements above are considered integrated auxiliaries whether or not they meet the internal support requirement.
Source: Publication 1828, Tax Guide for Churches and Religious Organizations
http://www.irs.gov/Charities-&-Non-...ons/Integrated-Auxiliary-of-a-Church--Defined
Special Rules Limiting IRS Authority to Audit a Church
Tax Inquiries and Examinations of Churches
Congress has imposed special limitations, found in section 7611 of the Internal Revenue Code, (
http://www.irs.gov/file_source/pub/irs-tege/26usc7611.pdf )
on how and when the IRS may conduct civil tax inquiries and examinations of churches. The IRS may begin a church tax inquiry only if an appropriate high-level Treasury official reasonably believes, on the basis of facts and circumstances recorded in writing, that an organization claiming to be a church or convention or association of churches may not qualify for exemption, may be carrying on an unrelated trade or business (within the meaning of IRC § 513), may otherwise be engaged in taxable activities or may have entered into an IRC § 4958 excess benefit transaction with a disqualified person.
Additional information
Restrictions on church inquiries and examinations
Audit process
http://www.irs.gov/Charities-&-Non-...ules-Limiting-IRS-Authority-to-Audit-a-Church
Church Audit Process
The following is the sequence of the church audit process.
If the reasonable belief requirement is met, the IRS must begin an inquiry by providing a church with written notice containing an explanation of its concerns.
The church is allowed a reasonable period in which to respond by furnishing a written explanation to alleviate IRS concerns.
If the church fails to respond within the required time, or if its response is not sufficient to alleviate IRS concerns, the IRS may, generally within 90 days, issue a second notice, informing the church of the need to examine its books and records.
After issuance of a second notice, but before commencement of an examination of its books and records, the church may request a conference with an IRS official to discuss IRS concerns. The second notice will contain a copy of all documents collected or prepared by the IRS for use in the examination and subject to disclosure under the Freedom of Information Act, as supplemented by IRC section 6103 relating to disclosure and confidentiality of tax return information.
Generally, examination of a church’s books and records must be completed within two years from the date of the second notice from the IRS.
If at any time during the inquiry process the church supplies information sufficient to alleviate the concerns of the IRS, the matter will be closed without examination of the church’s books and records. There are additional safeguards for the protection of churches under Internal Revenue Code section 7611. For example, the IRS cannot begin a subsequent examination of a church for a five-year period unless the previous examination resulted in a revocation, notice of deficiency of assessment, or a request for a significant change in church operations, including a significant change in accounting practices.
http://www.irs.gov/Charities-&-Non-Profits/Churches-&-Religious-Organizations/Church-Audit-Process
Church Audits - "Reasonable Belief" Requirement
The IRS may begin a church tax inquiry only if an appropriate high-level Treasury official reasonably believes, based on a written statement of the facts and circumstances, that the organization: (a) may not qualify for the exemption; or (b) may not be paying tax on unrelated business or other taxable activity. This reasonable belief must be based on facts and circumstances recorded in writing.
The IRS can obtain the information supporting a reasonable belief from many sources, including but not limited to:
Newspaper or magazine articles or ads,
Television and radio reports,
Internet web pages,
Voters guides created and/or distributed by the church,
Documents on file with the IRS (e.g. a Form 990-T filed by the church),
Reliable information reports from concerned members of the church or the general public and
Records concerning the church in the possession of third parties or informants.
The IRS must derive the facts and circumstances forming the basis for a reasonable belief from information lawfully obtained. If this information is obtained from informants, it must not be known to be unreliable. Failure of the church to respond to repeated IRS routine requests for information is a factor in determining if there is reasonable cause for commencing a church tax inquiry.
Additional information
IRM 4.76.7.4.1 (08-20-2010)
http://www.irs.gov/Charities-&-Non-...s/Church-Audits-Reasonable-Belief-Requirement
Of note...
IRS Could Revoke Non-Profit Status for Religious Institutions over Same-Sex Marriage
by Ben Shapiro 26 Jun 2013 878
Based on Wednesday’s Supreme Court ruling, in which the Court majority determined that the Defense of Marriage Act’s federal definition of marriage had to incorporate state-based same-sex marriages, Internal Revenue Service regulations could be modified to remove non-profit status for churches across the country.
The DOMA decision makes clear that marriage is a state-to-state issue, meaning that religious institutions that receive non-profit status on the federal level but do not perform or accept same-sex marriages in states where it is legal could have non-profit status revoked. Furthermore, should the IRS move to revoke federal non-profit status for churches, synagogues and mosques that do not perform same-sex marriage more generally, the Court could easily justify that decision on the basis of “eradicating discrimination” in religious education.
In 1983, the Supreme Court ruled in Bob Jones University v. United States that it was within the scope of the First Amendment’s protections for religion for the IRS to revoke the tax exempt status for the university based on its policy prohibiting interracial dating. The Court determined that the “Government has a fundamental, overriding interest in eradicating racial discrimination in education … which substantially outweighs whatever burden denial of tax benefits places on [the university’s] exercise of their religious beliefs.”
http://www.breitbart.com/Big-Govern...-revoke-non-profit-for-religious-institutions
IRS move to revoke federal non-profit status for churches, synagogues and mosques that do not perform same-sex marriage.
http://jwtalk.net/forums/topic/9872...osques-that-do-not-perform-same-sex-marriage/
1400 Pastors Defy IRS Threat Of Tax-Exempt Revocation
October 8, 2012 by Breaking New
http://www.westernjournalism.com/1400-pastors-defy-irs-threat-of-tax-exempt-revocation/