### Question
How is the term church tax inquiry defined?


### Answer
The term **church tax inquiry** is defined in *26 U.S.C. § 7611* as the following:

> any inquiry to a church (other than an examination) to serve as a basis for determining whether a church—



(A) is exempt from tax under section 501(a) by reason of its status as a church, or



(B) is carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities which may be subject to taxation under this title

#### Citation:
  - *26 U.S.C. § 7611*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter A-Examination and Inspection**

