BILLINGS, MT — Gary Pelton, 51, of Billings learned Thursday that the $1,200 annual charitable deduction he has claimed on his federal tax return since 2019 references Cornerstone Community Fellowship, a congregation that closed its doors, dissolved its 501(c)(3), and sold its building to a CrossFit gym in March of 2020.

Pelton, who attended Cornerstone for approximately four months in 2018 before switching to a different church and describing himself as “pretty much a regular,” told reporters he has continued listing the donation on Schedule A out of what he called “habit and vague spiritual optimism.” He confirmed he has not made an actual contribution to any religious organization since the congregation disbanded, but that he “always meant to find a new church,” a goal he described as actively in progress.

“I figured the Lord knew what I meant, and I was hoping the IRS would too.”

“I figured the Lord knew what I meant, and I was hoping the IRS would too,” Pelton said during a brief statement outside his accountant’s office, where he had just spent ninety minutes. His accountant, Renee Stahl, 44, declined to comment directly but was observed removing her glasses and setting them on her desk with both hands.

Pelton noted that the CrossFit gym now operating in the former sanctuary has, in his words, “a genuinely transformative community vibe,” but confirmed it does not qualify as a charitable organization under Section 170 of the Internal Revenue Code.

At press time, Pelton had located a new church, attended one Sunday, and listed it on his 2026 return for the full year.