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Resolution On Tax Reform Legislation And The Church Pension Boards

WHEREAS, Tax reform legislation is currently under consideration by the Congress of the United States; and

WHEREAS, The tax reform bill passed by the House of Representatives in December 1985 contains a provision that would revoke the tax exemption of the Annuity Board of the Southern Baptist Convention and similar church-related pension boards; and

WHEREAS, The church pension boards are fulfilling an integral part of the mission and ministry of the church; and

WHEREAS, A direct tax on these pension boards is tantamount to a tax on the churches themselves; and

WHEREAS, Such a tax constitutes a serious threat to the separation of church and state enshrined in the First Amendment to the Constitution of the United States;

Be it therefore RESOLVED, That we, messengers to the Southern Baptist Convention, meeting June 10-12, 1986, do hereby go on record as opposing any and all efforts to revoke the tax exemption of the church pension boards.