Starting a Nonprofit: What is “Religious” under 501(c)(3)?

A “religious” purpose is one of the seven exempt purposes specified in Section 501(c)(3) of the Internal Revenue Code (the “Code”). However, unlike with the terms “charitable,” “educational,” and “scientific,” the term “religious” is not defined in the Treasury Regulations, in large part due to constitutional issues. IRS guidance explains “[u]nder the First Amendment, the […]