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.
Alabama Superintendent Defends School Baptisms
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The Freedom From Religion Foundation called for an investigation after 26 Alabama high school football players were baptized at the school’s football stadium. While the organization claims that school baptisms leave non-religious and non-Christian students at the school feeling ostracized, a superintendent for the school has commented that the school followed all necessary laws. It Read More
Four Colorado Legislators Introduce Anti-LGBTQ Law
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The country’s treatment of LGBTQ individuals has changed substantially over the last decade. Among other developments, the United States Supreme Court in 2015 ruled that same-sex marriage must be recognized nationwide. Despite such advancements, four Colorado lawmakers recently introduced a bill to prohibit same-sex marriage in the state. The anti-LGBTQ law also would have prohibited Read More
Trump Administration Revises Prayer in Public School Guidance
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The Trump Administration recently announced that it has updated federal guidance for public school prayer as well as other regulations designed to promote religious freedom in the country. This article briefly examines the nature of these changes, how they have been received, and the impact they are likely to have The Content of the Changes Read More
Virginia Passes First Statewide LGBTQ Protection Bill in the South
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The Virginia Values Act was recently passed by both chambers of the Virginia General Assembly, and democratic Governor Ralph Northam has said he will sign it into law. The bill will update Virginia’s nondiscrimination laws and provide additional protection for LGBTQ individuals in the areas of employment, housing, and public accommodations. Once signed, Virginia will Read More
Student Expelled Over Same-Sex Marriage Sues Seminary
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A student at Fuller Theological Seminary in Pasadena, California recently joined a lawsuit against the school alleging that the seminary is violating federal law by terminating students due to their same-sex marriages. This case acts as an example of the obstacles that many LGBTQ students face in educational settings despite what some view as a Read More
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