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Community Worship Fellowship loses 501(c)(3) status after funds benefited insiders

Community Worship Fellowship v. United States, No. 19-352, 2025 BL 380420 (Fed. Cl. Oct. 23, 2025), Court Opinion

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Tax Coda
Oct 31, 2025
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The Court of Federal Claims upheld the IRS revocation of Community Worship Fellowship’s 501(c)(3) and church status for 2013 to 2016 because net earnings inured to insiders, and there was no genuine dispute of material fact.

Holding

The court issued summary judgment in favor of the government, confirming that the IRS properly revoked Community Worship Fel…

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