Tp., 4 N.J. Tax 391 (Tax 1982) and Trenton Church of Christ v. City of Trenton, 3 N.J. Tax 267 (Tax 1981) (discussing the different prayer services and other program activities of a church in evaluating whether religious purposes were actual and exclusive). Such an inquiry is mandated by N.J.S.A 54:4-3.6, which requires both actual and exclusive use as a condition to obtaining a tax exemption. The federal courts have also approved of such inquiries of religious entities. See, e.g., United States v. C.E. Hobbs Found, for Religious Training and Educ., Inc., 7 F.3d 169 (9th Cir.1993) (requiring a church to demonstrate a burden on the tree exercise of religious beliefs due to an IRS inquiry to establish a First Amendment violation); United States v. Coates, 692 F.2d 629 (9th Cir.1982) (<HOLDING>). The issues to be addressed in determining
holding moot a challenge to a florida tax exemption for church property when the law had been repealed holding that denial of tax exemption for part of church property that was not necessary for occupancy and enjoyment of church did not violate first amendment holding that irs examination of corporate minute books of a church to determine whether it qualified for tax exemption was not unconstitutional interference with religious affairs of the church under the first amendment holding that tax exemption for church property does not violate establishment clause holding that requiring church to make contributions to workers compensation fund opposed by such church did not violate first amendment