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.
Satanic Monument Displayed Alongside Nativity Scene in New Hampshire
12/24/2024
Although Christmas is not usually associated with Satanism, at least one state is bringing both together in a public display. As of this writing, a Baphomet Satanic monument sits alongside a nativity scene at Concord City Hall Plaza in New Hampshire. This has prompted numerous headlines and various responses across the nation. Putting the controversy Read More
Texas Becomes the Latest State to Introduce Religion in Public Schools
12/20/2024
Perhaps encouraged by the result of the recent election, lawmakers in Texas are attempting to introduce religion in public schools – joining Oklahoma and Louisiana in a legal effort that is garnering increasing levels of attention around the world. The fact that Texas is taking this step now might imply that they feel confident about Read More
Amish Sue over Traffic Safety Requirement
12/17/2024
As many are undoubtedly aware, people in the Amish community prefer not to use modern technology. Their religion places value on older technology, and in some parts of the country, you can see them traveling down roads on horse-drawn buggies. While many pass these buggies with no real issue, there is an obvious risk of Read More
What Happens if an Employer Does Not Hire You Because of Your Religious Tattoos?
12/13/2024
Tattoos have a long and complex history among Christians. Various sources claim that some early Christians may have tattooed themselves with symbols of their faith – including crosses and fish. Some say that tattoos may have been used to convert pagan tribes to Christianity, as tattooing was already an important part of their culture. Crusaders Read More
Evangelical School Sued for Firing Trans IT Staffer
12/10/2024
Conservative Christians and many other religious individuals often reject viewpoints promulgated by trans people and trans activists. Progressive ideas on gender and sexuality have long been rejected by traditional religious groups, and this has led to numerous lawsuits throughout the United States. Some might argue that these two different philosophies will never find common ground, Read More
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