In the nineteenth and early twentieth centuries, a number of American Christian churches tried to emulate the Apostolic Church from the New Testament. Among other things, they tried to hold all property jointly. The majority of those churches either no longer exist or have subsequently retreated from communitarianism. Still, there are a number of religious communities, including Shakers and the Fundamentalist Church of Jesus Christ of Latter-Day Saints, that continue this communitarian experiment. And, since the 1930s, the tax law has included a special accommodation for them. Communitarian religious organizations do not pay income tax. Rather, their members—who, for religious reasons, do not own individual property—pay taxes on a pro rata share of the organization’s income.