*26 U.S. Code § 508

         (c) Exceptions

         (1) Mandatory exceptions

         (A) churches, their integrated auxiliaries, and conventions or    

               associations of churches

*Free - Merriam-Webster Dictionary definition includes:

not obstructed, not restricted, or impeded

enjoying political independence and freedom from outside domination

to keep, control, or experience as one's own personal freedom :  not subject the control or domination of another

Free - Blacks Law Dictionary 9th Edition legal definition includes:

“having legal and political rights, not subject to the constraint or domination of another,

characterized by choice, rather than by compulsion or constraint, unburdened, unrestricted and unregulated, costing nothing.”