The Westboro Baptist Church falls under IRS Section 501C which makes the church tax exempt, but they should have to pay taxes. To be in compliant with Section 501C of the Internal Revenue Code church must follow strict guidelines to keep their tax-exempt status. The organization cannot be organized or operated for the benefit of private interest. None of its earnings may inure to any private shareholder or individual. One of the biggest ways churches lose their tax-exempt status is becoming an action organization. An example would be the organization participation in campaign activity for or against political candidates. Since the church avoids direct advocacy, non-profits can hold opinions on public issues. Churches are tax-exempt
