Dear Mr. and Mrs. Copeland:
As senior members of the United States Senate and as Chairman and Ranking Member of theCommittee on Finance, it is our duty under the Constitution to conduct oversight into matters relatedto legislation enacted by Congress. The purpose of oversight is to determine how well a particularagency of the executive branch is administering legislation enacted by Congress, if a particular lawor section of the law is being administered in a manner consistent with the intent of Congress andwhat changes might be required to a law to improve and enhance it. Oversight through thecommittee system is an important way for Congress to determine if the laws of this country aresound and if they are administered according to the intent of Congress.
One of the roles of the Finance Committee under the Standing Rules of the Senate encompasses theexercise of oversight over the administration of the federal tax revenue system by the InternalRevenue Service to make sure that its rules and procedures meet the purpose and intent of therevenue code, including those rules applicable to non-profit organizations. In order to dothis effectively, the Committee needs to understand clearly and specifically how non-profitorganizations are structured and operate.
On November 5, 2007, Ranking Member Grassley sent a letter requesting information from yourministry related to the laws that govern tax-exempt organizations. While the inquiry is not part ofan enforcement action, which would properly belong to the IRS, it is within the jurisdiction of theCommittee to make these inquiries. The Committee conferred with the Senate Legal Counsel toensure that the letter was well within the scope of the authority of the Committee and that it doesnot infringe upon First Amendment rights.
Prior to your organization determining whether to submit the requested information, Committee staffmembers met with your legal counsel to explain the purpose of the investigation and to address yourspecific concerns. The Committee recognizes the concerns regarding the privacy and confidentialityof certain records and has offered to work with your organization to protect any proprietary orconfidential information. Unfortunately, the information submitted by your organization wasincomplete. Staff members contacted your legal counsel in an attempt to secure further cooperationand once again address your concerns. To date, you and/or your legal counsel have not providedthe requested information to Senator Grassley, nor offered any assurances that the informationwould be forthcoming.
The Committee continues to hope that mutually respectful discussions will enable the Committeeto obtain the requested information without resorting to compulsory process. Therefore, asChairman and Ranking Member of the Committee on Finance, we are affording you anotheropportunity to send the information requested by Senator Grassley in the letter dated November 5,2007. Our office should receive the requested documentation no later than March 31, 2008.
Thank you for your prompt attention to this matter, and we look forward to your cooperation.
Sincerely,
Max Baucus
Chairman
Charles Grassley Ranking Member
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March 11, 2008
Creflo and Taffi Dollar World Changers Church International Creflo Dollar Ministries
2500 Burdett Road College Park, GA 30349
Dear Dr. and Mrs. Dollar:
As senior members of the United States Senate and as Chairman and Ranking Member of theCommittee on Finance, it is our duty under the Constitution to conduct oversight into matters relatedto legislation enacted by Congress. The purpose of oversight is to determine how well a particularagency of the executive branch is administering legislation enacted by Congress, if a particular lawor section of the law is being administered in a manner consistent with the intent of Congress andwhat changes might be required to a law to improve and enhance it. Oversight through thecommittee system is an important way for Congress to determine if the laws of this country aresound and if they are administered according to the intent of Congress.
One of the roles of the Finance Committee under the Standing Rules of the Senate encompasses theexercise of oversight over the administration of the federal tax revenue system by the InternalRevenue Service to make sure that its rules and procedures meet the purpose and intent of therevenue code, including those rules applicable to non-profit organizations. In order to dothis effectively, the Committee needs to understand clearly and specifically how non-profitorganizations are structured and operate.
On November 5, 2007, Ranking Member Grassley sent a letter requesting information from yourministry related to the laws that govern tax-exempt organizations. While the inquiry is not part ofan enforcement action, which would properly belong to the IRS, it is within the jurisdiction of theCommittee to make these inquiries. The Committee conferred with the Senate Legal Counsel toensure that the letter was well within the scope of the authority of the Committee and that it doesnot infringe upon First Amendment rights.
The Committee continues to hope that mutually respectful discussions will enable the Committeeto obtain the requested information without resorting to compulsory process. Therefore, asChairman and Ranking Member of the Committee on Finance, we are affording you anotheropportunity to send the information requested by Senator Grassley in the letter dated November 5,2007. Our office should receive the requested documentation no later than March 31, 2008.
Thank you for your prompt attention to this matter, and we look forward to your cooperation.
Sincerely,
Max Baucus
Chairman
Charles Grassley Ranking Member
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March 11, 2008
Bishop Eddie L. Long New Birth Missionary Baptist Church Eddie L. Long Ministries
6400 Woodrow Road Lithonia, GA 30038
Dear Bishop Long:
As senior members of the United States Senate and as Chairman and Ranking Member of theCommittee on Finance, it is our duty under the Constitution to conduct oversight into matters relatedto legislation enacted by Congress. The purpose of oversight is to determine how well a particularagency of the executive branch is administering legislation enacted by Congress, if a particular lawor section of the law is being administered in a manner consistent with the intent of Congress andwhat changes might be required to a law to improve and enhance it. Oversight through thecommittee system is an important way for Congress to determine if the laws of this country aresound and if they are administered according to the intent of Congress.
One of the roles of the Finance Committee under the Standing Rules of the Senate encompasses theexercise of oversight over the administration of the federal tax revenue system by the InternalRevenue Service to make sure that its rules and procedures meet the purpose and intent of therevenue code, including those rules applicable to non-profit organizations. In order to dothis effectively, the Committee needs to understand clearly and specifically how non-profitorganizations are structured and operate.
On November 5, 2007, Ranking Member Grassley sent a letter requesting information from yourministry related to the laws that govern tax-exempt organizations. While the inquiry is not part ofan enforcement action, which would properly belong to the IRS, it is within the jurisdiction of theCommittee to make these inquiries. The Committee conferred with the Senate Legal Counsel toensure that the letter was well within the scope of the authority of the Committee and that it doesnot infringe upon First Amendment rights.
The Committee continues to hope that mutually respectful discussions will enable the Committeeto obtain the requested information without resorting to compulsory process. Therefore, asChairman and Ranking Member of the Committee on Finance, we are affording you anotheropportunity to send the information requested by Senator Grassley in the letter dated November 5,2007. Our office should receive the requested documentation no later than March 31, 2008.
Thank you for your prompt attention to this matter, and we look forward to your cooperation.
Sincerely,
Max Baucus
Chairman
Charles Grassley Ranking Member
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March 11, 2008
Randy and Paula White Without Walls International Church Paula White Ministries
2511 North Grady Avenue Tampa, FL 33607
Dear Randy and Paula White:
As senior members of the United States Senate and as Chairman and Ranking Member of theCommittee on Finance, it is our duty under the Constitution to conduct oversight into matters relatedto legislation enacted by Congress. The purpose of oversight is to determine how well a particularagency of the executive branch is administering legislation enacted by Congress, if a particular lawor section of the law is being administered in a manner consistent with the intent of Congress andwhat changes might be required to a law to improve and enhance it. Oversight through thecommittee system is an important way for Congress to determine if the laws of this country aresound and if they are administered according to the intent of Congress.
One of the roles of the Finance Committee under the Standing Rules of the Senate encompasses theexercise of oversight over the administration of the federal tax revenue system by the InternalRevenue Service to make sure that its rules and procedures meet the purpose and intent of therevenue code, including those rules applicable to non-profit organizations. In order to dothis effectively, the Committee needs to understand clearly and specifically how non-profitorganizations are structured and operate.
On November 5, 2007, Ranking Member Grassley sent a letter requesting information from yourministry related to the laws that govern tax-exempt organizations. While the inquiry is not part ofan enforcement action, which would properly belong to the IRS, it is within the jurisdiction of theCommittee to make these inquiries. The Committee conferred with the Senate Legal Counsel toensure that the letter was well within the scope of the authority of the Committee and that it doesnot infringe upon First Amendment rights.
We write today to follow up on your representative’s recent conversations with the FinanceCommittee staff director and a member of Senator Grassley’s Finance Committee staff in whichyour representative expressed your willingness to provide the written material requested in SenatorGrassley’s November 5 inquiry. We appreciate your cooperation and look forward to mutuallyrespectful discussions that will enable the Committee to obtain the requested information withoutresorting to compulsory process.
Thank you for your prompt attention to this matter, and we look forward to your continued cooperation.
Sincerely,
Max Baucus
Chairman
Charles Grassley Ranking Member
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