Churches

The Tax Court recently reversed an IRS determination that a nonprofit religious corporation was not a church.

In reaching its decision, the Tax Court applied the following fourteen criteria developed by the IRS for determining whether a particular organization is in fact a church :

1. a distinct legal existence;
2. a recognized creed and form of worship;
3. a definite and distinct ecclesiastical government;
4. a formal code of doctrine and discipline;
5. a distinct religious history;
6. a membership not associated with any other church or denomination;
7. an organization of ordained ministers;
8. ordained ministers selected after completing prescribed studies;
9. a literature of its own;
10. established places of worship;
11. regular congregations;
12. regular worship services;
13. Sunday schools for religious instruction of the young;
14. schools for the preparation of ministers.

The IRS has stated that no single factor is controlling, and that all ...