Divinity Atlas

Sacred Correspondences
Sources

IRS Reclassifies Billy Graham's Organization (The NonProfit Times, 2016)

The NonProfit Times, 26 September 2016

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A 26 September 2016 article from The NonProfit Times reporting that the Internal Revenue Service reclassified the Billy Graham Evangelistic Association as an association of churches by a determination letter dated 18 November 2015, exempting it from filing Form 990 in subsequent years, and relaying the organization's stated fiscal year 2015 total revenue of about 106.9 million dollars and operating expenses of about 98.3 million dollars along with its stated intent to keep publishing independent audits and consolidated financial statements on its own website.

Facts
Assessment
Reliability Tier
2
Tier 2: a 26 September 2016 article from The NonProfit Times, a trade news publication covering the charitable sector, read directly, reporting that the Internal Revenue Service granted the Billy Graham Evangelistic Association's request, submitted 10 September 2015, to be reclassified as an association of churches by a determination letter dated 18 November 2015, exempting it from filing Form 990 in later years. The article carries no individual byline, attributed to the publication itself, and relays the organization's own stated fiscal year 2015 total revenue and expense figures alongside its stated reasons and its stated intent to keep publishing independent audits. A trade publication's direct reporting on a public IRS determination and the organization's own contemporaneous statement, not an independent audit of the figures themselves.
Citation
Publisher
The NonProfit Times
Publication Year
2016
URL
https://thenonprofittimes.com/npt_articles/irs-reclassifies-billy-grahams-organization/
Source Type
news feature
Cross-Tradition Connections

Associated With

This source names Billy Graham Evangelistic Association directly: "Revenue Service reclassified the Billy Graham Evangelistic Association as an association of churches by a determination letter dated 18 November 2015, exempting it from filing Form 990 in subsequent..."

Claims Backed By This Source (12 claims)

This source backs 12 claims across the atlas. As facts: 10 well-attested. As cited relationships: 1 holds. Plus 1 entities citing it as a general reference with no single fact or relationship attached.

Disposition By Topic

  • Sources, 7 claims: 6 well-attested, 1 holds.
  • Organizations, 5 claims: 4 well-attested, 1 general references.
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