Item Detail
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33167
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1
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19
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English
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Mormon Profit: Brigham Young, Tithing, and the Bureau of Internal Revenue
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Brigham Young University Law Review
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January 2019
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2019
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1
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Provo, UT
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Brigham Young University
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41-105
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"Since the enactment of the modern federal income tax, churches have been exempt from taxation. But that exemption is neither necessary nor inevitable. In fact, at the end of the 1860s, the Bureau of Internal Revenue decided that tithing received by the Mormon church was taxable under the Civil War income tax.
"At the time, Mormons distrusted the federal government and the federal government, in turn, distrusted the Mormons. The question of taxation was a small part of a larger legal and existential battle between the Mormons and the government. This article situates the question of the taxability of tithing in the broader legal and relational conflict. More important, it tells the story of how the income tax threatened to fundamentally change the Mormon church and how Mormon leaders reacted to that threat, both with increasingly sophisticated legal arguments and, in the event their legal argumentation failed, with plans to take the tax law into account." [Author]
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Mormons in Congress, 1851-2000
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Reminiscences of Early Utah
The Civil War Years in Utah : The Kingdom of God and the Territory that did not Fight
The Complete Discourses of Brigham Young
The Mormon Question : Polygamy and Constitutional Conflict in Nineteenth-Century America
The Prophet and the Reformer : The Letters of Brigham Young and Thomas L. Kane
The Saints and the Union : Utah Territory during the Civil War
The Settlement of the Brigham Young Estate, 1877-1879
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"War and Confusion in Babylon" : Mormon Reaction to German Unification, 1864—80
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