church records

(4) Church records (A) In general The term “church records” means all corporate and financial records regularly kept by a church, including corporate minute books and lists of members and contributors. (B) Exception Such term shall not include records acquired— (i) pursuant to a summons to which section 7609 applies, or (ii) from any governmental agency.


26 USC § 7611(h)(4)

Scoping language

For purposes of this section
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