
Why Churches Don’t Have to File Form 990—or Apply for IRS Tax-Exempt Status
Qualifying churches occupy an unusual position in U.S. tax law: they can be tax-exempt without seeking IRS recognition and generally do not file Form 990.
Sherafy’s 2026 California Voter Guide brings our election research into one place, with clear recommendations and links to the full evidence behind each one.

Qualifying churches occupy an unusual position in U.S. tax law: they can be tax-exempt without seeking IRS recognition and generally do not file Form 990.

The GRAS system allows some food ingredients to be marketed without FDA premarket approval. This explainer shows how the legal exception works, who makes the

Congress ordered the FAA to establish minimum airline seat dimensions, but the rule never took effect. This explainer traces the legal and regulatory path that

Congress is excluded from FOIA because the statute’s definition of a federal agency expressly leaves it out. This explainer shows how that legal choice affects

Police may use some deception during interrogations, while knowingly lying to federal investigators can sometimes be a federal crime. This explainer separates the rules and

U.S. border agents can generally search a traveler’s phone without a warrant, even when the traveler is an American citizen. This explainer covers the border-search

Gaza Marine contains roughly 1 trillion cubic feet of natural gas off the Gaza coast. Israel has not sold the field itself—but it has attempted

In February 2013, a Washington reporter invented “Friends of Hamas” as an intentionally ridiculous example while investigating rumors about Chuck Hagel. Within roughly 24 hours,

Former CIA official David Rush allegedly faked degrees, military credentials and leave records before 303 gold bars were found at his home. Here is what

A federal lawsuit says Hugh Hefner repeatedly contacted the FBI in 2005 after a Playboy Playmate alleged Jeffrey Epstein raped and trafficked her. Playboy’s own