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Exhibit 444

Memorandum to Senator Grassley: Review of Media-Based Ministries (61 pp.)

Exhibit 444 ยท Staff memorandum

Memorandum to Senator Grassley: Review of Media-Based Ministries (61 pp.)

The Committee's consideration of health reform legislation, which began in the winter of 2009, ensured that we would not have the time or resources to issue and enforce the subpoenas. As a result, staff also decided against issuing subpoenas to the churches.

Staff review; why no subpoenas issued; issues for consideration (advisory committee, parsonage, filing, 4958, love offerings, electioneering). Not a committee-adopted report.

Source
U.S. Senate Committee on Finance, minority staff (Pattara and Barnett)
Date
6 January 2011
Quoted from
p. 2
Grade
Primary record
Document
https://www.finance.senate.gov/imo/media/doc/SFC%20Staff%20Memo%20to%20Grassley%20re%20Ministries%2001-06-11%20FINAL.pdf
Accessed
2026-11-09
Cited by
Findings citing this exhibit
Note
A minority-staff memorandum to Senator Grassley, not a report adopted by the committee.

Cited by

Finding REL-5.3
Primary record The committee's staff did not issue subpoenas to the ministries or to informants. The staff memo of 6 January 2011 gives three reasons: subpoenas to informants would be counterproductive, committee rules require the chairman's participation, and the 2009 health-reform legislation left no time or resources.
Finding REL-5.4
Primary record The materials released on 6 January 2011 are a minority-staff memorandum to Senator Grassley, not a report adopted by the committee. The memo frames issues for consideration and contains no bill text, and on 5 January 2011 Grassley asked the Evangelical Council for Financial Accountability whether the issues can be addressed without legislation.
Finding REL-5.5
Primary record The staff memo states that four of the six churches refused to provide tax information, so staff could not determine whether and to what extent they report and pay taxes on income earned in related entities, including private airports and aircraft leasing companies.