Notably, churches and similar religious entities (such as mosques and synagogues) are specifically exempt from filing a Form 990. Due to the [[ecclesiastical doctrine]], which prohibits courts from engaging in matters solely related to religious bodies, many religious organizations have incorporated themselves as "churches" solely to avoid disclosing their income and assets; this is done by nearly every major televangelist, as well as [[TBN]] and [[Daystar Television Network|Daystar]] - the two largest Christian television networks - along with the [[Billy Graham Evangelistic Association]] (though [[Samaritan's Purse]] has not done so). | Notably, churches and similar religious entities (such as mosques and synagogues) are specifically exempt from filing a Form 990. Due to the [[ecclesiastical doctrine]], which prohibits courts from engaging in matters solely related to religious bodies, many religious organizations have incorporated themselves as "churches" solely to avoid disclosing their income and assets; this is done by nearly every major televangelist, as well as [[TBN]] and [[Daystar Television Network|Daystar]] - the two largest Christian television networks - along with the [[Billy Graham Evangelistic Association]] (though [[Samaritan's Purse]] has not done so). |