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.
A Supreme Opinion: Constitutionality of Non-Religion
12/14/2018
What happened when one of the most influential judicial individuals in the country started discussing his position on a topic that was not currently in front of his court? Aside from making several reporters very happy to have a good headline, much speculation began to circulate about the state of the law surrounding that topic. Read More
Department of Justice to Ask Supreme Court to Consider Military Transgender Ban
12/11/2018
In a recent court filing, the Department of Justice announced plans to ask the United States Supreme Court to review President Trump’s ban on military service for transgender individuals. The Department of Justice announced that it plans to file a request before the Supreme Court by November 23, which means that the justices would be Read More
Fliers Prohibited for White Student Group
12/07/2018
After the 2016 election of Donald Trump, a handful of fliers were posted at the University of California Los Angeles promoting a “white student group,” which was a group that was not affiliated with the college. The fliers, several of which were found taped to buildings, listed a website, a Twitter account, and an e-mail Read More
Complaint Alleges Unconstitutional Prayer at College Graduation
12/05/2018
A complaint was recently filed against Muskegon Community College because it included a religious prayer at its 2018 graduation ceremony. The complaint was initiated by the Michigan Association of Civil Rights Activists in response to a prayer that was delivered during the 2018 graduation ceremony by a master of ceremonies. The Content of the Speech Read More
Religious Freedom in the Constitution: Original vs. Amended
11/30/2018
In modern day constitutional discussion, there is typically no argument about whether the Constitution protects individuals’ freedom to engage in the practice of religion regardless of which religion it is. However, the discussion typically focuses on the First Amendment to the Constitution and not the original Articles. Did the framers discuss religion, and if so, Read More
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