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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:
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.
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
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
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
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
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