Laws, Regulations & Annotations

W

880.0000 WELFARE EXEMPTION

(d) WELFARE EXEMPTION—RELIGIOUS PURPOSES

Annotation 880.0790

880.0790 Television Broadcasts. The licensing of recordings of religious performances to outside, for-profit companies for showing on pay-per-view television broadcasts does not impact the availability of the exemption for the property upon which the productions and recordings took place, provided the licensing is not a fundraising endeavor and the licensee's compensation is not excessive and that the property is not used to benefit the licensee through the more advantageous pursuit of its business. C 6/15/1994.