Church Audit Procedures Act of 1982

[AI summary unavailable — showing source text] Church Audit Procedures Act of 1982 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church: (1) is carrying on an unrelated trade or business; or (2) should not be granted tax-exempt status. Restricts the Secretary from beginning any investigation unless he has first provided the organization written notice that an investigation is being commenced. Sets forth the requirements of such notice. Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination. Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence and issues relevant to the investigation. Requires the Secretary to notify the organization in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination. Limits the examination of religious activities to that necessary to determine wheth…