Email: info@ulccaselaw.com
ULC Case Law
1629 K Street NW, Ste 300
Washington, D.C. 20006
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.
As an American worker, you may be aware that your employer cannot discriminate against you for religious reasons. If you request an exemption to certain workplace requirements due to religious reasons, your employer may be legally obliged to respect your faith. The word “may” is very important in this context since US employers can avoid Read More
Throughout time, countless religions have focused on sun worship. When you consider the qualities of our local star, this should not come as a major surprise. Known as “Sol” by astronomers, the sun is the brightest object in our sky. It is also an essential driver of life on Earth. Without it, humanity and all Read More
The United States is home to numerous religions. In order of popularity, the top five are Christianity, Judaism, Mormonism, Islam, and Buddhism, the religiously unaffiliated outnumber all groups except for Christians. Although these top five religions dominate headlines when it comes to legal developments, they are not the oldest in the United States. Native Americans Read More
Today, immigration is one of the most controversial issues in the United States. Not only that, but it is proving to be a major flashpoint as we approach the next presidential elections. Many Americans have very strong views on this subject, and it is perhaps one of the most polarizing issues in the modern world. Read More
American doctors often find themselves at the forefront of religious lawsuits – and for obvious reasons. The freedom to refuse or provide treatment based on religious belief is one of those legal “grey areas” that has confounded the highest courts for decades. What is more important? The right of the patient to healthcare or the Read More