FRAUD ON THE FAITHFUL? THE CHARITABLE INTENTIONS OF MEMBERS OF RELIGIOUS CONGREGATIONS AND THE PECULIAR BODY OF LAW GOVERNING RELIGIOUS PROPERTY IN THE UNITED STATES.

The article discusses U.S. legislation on Christian organizations' property from the 17th century through the early 21st century, including the 1871 U.S. Supreme Court case "Watson v. Jones." An overview of the U.S. government's policy on charitable donations, including charities' qualifying for tax exemptions under the U.S. Internal Revenue Service's tax code, is provided.