WHEREAS, It is the duty of the church to express itself on moral issues, and
WHERAS, Our tax code encourages people to cohabit rather than marry based on economic considerations rather than morality, and
WHEREAS, The U.S. News & World Report April 14, 1980 issue states that 16 million working couples who were married were penalized 8.3 billion dollars in additional taxes in 1979 for filing a joint tax return as married couples, and
WHEREAS, This tax inequity encourages immorality and violates the basic concept of the standard of sexual morality, as set forth in the Word of God.
Be it RESOLVED, That we act upon our deep concern for the propagation of Christian moral principles in our society by expressing disapproval of such a tax structure, and
Be it further RESOLVED, That we demonstrate concern as Christians by encouraging the President and Congress to take appropriate action which will correct this inequity and promote the sacredness of marriage as a God given institution.
RESOLUTION ON OVERSEAS EARNED INCOME TAX
WHEREAS, The Foreign Mission Board of the Southern Baptist Convention, alongside the vital task of spreading the gospel to the uttermost parts of the world, expresses its concern for the physical needs of people through programs of relief, healing, agriculture, and community development in third world countries, and
WHEREAS, These programs of voluntary aid are in the foreign policy interests of the United States as recognized by Congress in the Foreign Assistance Act, and
WHEREAS, The Foreign Earned Income Act of 1978, which eliminated the $20,000 exclusion from taxable income for United States citizens residing overseas and substituted a package of deductions therefore, places a new and significant tax burden on overseas employees of charitable and religious organizations ministering in foreign countries, thereby diverting funds otherwise available for such ministries.
Be it therefore RESOLVED, That the Southern Baptist Convention at its 1980 session in St. Louis, Missouri, goes on record as supporting the adoption by Congress of an amendment to the tax laws of the United States that would restore the $20,000 tax exemption to employees of charitable and religious organizations working in foreign countries.
RESOLUTION ON TAXING UNRELATED BUSINESS ENTERPRISES
WHEREAS, Baptists are firm in their support of the principle of separation of church and state and hold that government, at any level, has no right to levy taxes upon churches or those organizations integral to their religious mission, and
WHEREAS, Congress passed an amendment to the Internal Revenue Code in 1969 providing that taxes be paid on income from unrelated business enterprises, and
WHEREAS, Some churches and religious organizations still engage in unrelated business enterprises whose purpose is to return financial profits in competition with private commercial businesses, yet pay no taxes upon such profits, now,
Be it therefore RESOVED, That this 123rd annual Southern Baptist Convention instruct the Baptist Joint Committee on Public Affairs to urge appropriate government agencies to enforce existing laws on this matter in an equitable and comprehensive manner.