The paper involved a research project, where the student was requires to research whether the Santeria religion was a business sect benefiting the people, or it was a true religion.ΓΏ
The research performed an evaluation of the Templo Yoruba OmoOchun del Caribe Jorge el Santero, IRS ID. #660790306, and its Tax Exempt Status under the U.S. and Puerto Rico Internal Revenue code qualified to be tax exempt or not.
The analysis was seeking to identify and conclude whether Santeria should be classified as for profit organization because of their business enterprising rather that a non-profit and religious organization, based on the Internal Revenue Code. In addition, the paper considered whether the organization should be considered for taxation purposes. Further, the business and taxation aspects of the Santeria religion have not been researched, and therefore, there was a need to fill this research gap.

  
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