Universal Life Church Case Law
Phone: (614) 715-9048 Fax: (614) 715-9049
Email: info@ulccaselaw.com
ULC Case Law
1629 K Street NW, Ste 300
Washington, D.C. 20006

IRS Fourteen Points

What defines a church? This question has bedeviled tax courts for years. The IRS has adopted a list of 14 criteria set out in De La Salle v. United States. Commonly referred to as the “fourteen points test”, it is important to note that the judges in the case did not intend for there to be a minimum number of criteria an organization must meet in order to satisfy the definition of a “church” as enumerated in their opinions.

In applying the Fourteen Points analysis to determine whether a religious organization may properly be characterized as a church, the IRS considers whether the organization has the following characteristics:

  1. Distinct legal existence
  2. Recognized creed and form of worship
  3. Definite and distinct ecclesiastical government
  4. Formal code of doctrine and discipline
  5. 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. Literature of its own
  10. Established places of worship
  11. Regular congregations
  12. Regular religious services
  13. Sunday schools for religious instruction of the young
  14. Schools for the preparation of its ministers

Scholarly analysis of the Fourteen Points by Robert Louthian and Thomas Miller recognized that the determination of what defines a church cannot be made solely on the number of the Fourteen Points a church meets. To quote: “Given the variety of religious practice… Attempts to use a dogmatic numerical approach might unconstitutionally favor established churches at the expense of newer, less traditional institutions.”

The Monastery adheres to the Fourteen Points as we think it is better to err on the side of caution when dealing with the IRS as the 2010 Church and Non-Profit Tax and Financial Guide book recommends. This is not, however, a tacit endorsement of the exclusionary and discriminating character of the Fourteen Points.

Recent Posts

  • Veteran who destroyed the Satanic Temple's Baphomet statue at the Iowa Capitol now facing hate crime charges. In the United States, You May Face Hate Crime Charges for Fighting Satanism 03/14/2024

    Many Americans forget that the United States is a constitutionally secular republic with no official religion. Although one might argue that the country was founded on Christian values, the government is usually careful to separate church and state. Any overlap between these two realms can potentially lead to lawsuits – and we have certainly seen Read More

  • It was recently reported that the Biden Administration was facing a lawsuit over its alleged role in the genocide of Palestinians. Genocide Lawsuit Against Joe Biden Dismissed 02/13/2024

    When the International Court of Justice instructed Israel to avoid any further genocidal acts against Palestinians, the decision came as a surprise to many. Very few people were expecting such a clear response from the ICJ, and it posed numerous implications across the world and the United States. Although the ICJ did not order a Read More

  • Prayer breaks have been in the news recently as more employees are suing to be granted this religious accommodation. Prayer Breaks: Are They Legitimate? 02/07/2024

    Some individuals pray numerous times each day in the United States, and some argue that they should be provided with breaks from work in order to perform these religious duties. This issue is raising a number of religious, legal, and constitutional issues in the nation. How many breaks should religious employees receive each day to Read More

  • Attacks on church properties have risen dramatically in recent years, both around the world and in the U.S. Church properties Face Attacks From Numerous Sources Around the World 01/31/2024

    Church properties often come under attack from a range of different sources. Whether it is a bomb dropped by a plane at over 30,000 feet or a vandal scrawling graffiti on the wall, these attacks represent both psychological and physical blows for worshippers around the world. In some cases, these attacks can be digital in Read More

  • To become a Deacon, you traditionally had to convert to Catholicism, but the Universal Life Church enables you to become one instantly. How to Become a Deacon 01/26/2024

    For many religious individuals, attending church is not enough. They wish instead to become more active members of the church, and they strive to hold official positions within the church’s hierarchy. For Catholics, one potential option is to become a deacon. But what exactly is a deacon, and how do you become one? What is a Deacon? Read More

  • Read More