Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 70-47

1970-1 C.B. 49

IRS Headnote

Pew rents, building fund assessments, and periodic dues are methods of making contributions to a church and are deductible as charitable contributions; A.R.M. 2 superseded.

Full Text

Rev. Rul. 70-47 /1/

Pew rents, building fund assessments, and periodic dues paid to a church (an organization described in section 170(c) of the Internal Revenue Code of 1954) are all methods of making contributions to the church, and such payments are deductible as charitable contributions within the limitations set out in section 170 of the Code.

A.R.M. 2, C.B. 1, 150 (1919), is hereby superseded since the position set forth therein is updated and restated under the current statute and regulations in this Revenue Ruling.

/1/ Prepared pursuant to Rev. Proc. 67-6, C.B. 1967-1, 576.