The Tax Court has ruled that gifts made by members of an unincorporated church to individuals in need and to an individual missionary working to establish a new local church abroad are not deductible as charitable contributions. But it held that gifts to missionaries seeking to establish churches in the United States may be deducted. The taxpayers are members of the Church of Jesus Christ. According to the Tax Court, the church has no hierarchical structure, clergy, or formal leadership. Followers believe that Jesus Christ is the only leader of the faith and that members should independently interpret his teachings as expressed in the New Testament. Members worship together in local...