church records

(A)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)Such term shall not include records acquired— (i)pursuant to a summons to whichapplies, or (ii)from any governmental agency.

Source

26 USC § 7611(h)(4)(A)


Scoping language

For purposes of this section
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