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.
Minnesota Circuit Court Allows “Christian Beliefs” Case to Advance
10/15/2019
A federal appeals court in Minnesota recently revived a lawsuit initiated by a Minnesota couple that challenges a Minnesota state law requiring equal protection of the law for LGBT people in regards to services rendered. This law meant the couple might have to film same-sex weddings since they own a video production company. As a Read More
Supreme Court Poised to Hear Landmark Religious Funding Case
10/11/2019
In the case of Espinoza v. Montana Department of Revenue, the Supreme Court is poised to hear a case that will address the question of whether states can be forced to underwrite religious education with taxpayer funding. Although courts have previously allowed the government to adopt school-voucher programs that provide indirect government funding to religious Read More
Same-Sex Couples Initiates Lawsuit After Daughter Denied Citizenship
10/08/2019
A same-sex couple in Maryland recently initiated a federal lawsuit to challenge the State Department’s refusal to recognize the United States citizenship of their daughter, who was born in Canada earlier this year through the use of a surrogate. The lawsuit claims that a State Department policy discriminates against same-sex married couples and unlawfully treats Read More
Washington Student Athletes Advance Religious Liberty Rights
10/02/2019
Unlike many other Christian-based beliefs, Seventh-Day Adventists attend church on Saturday and believe this day to be the holiest day of the week, rather than Sunday. In addition to going to church on Saturdays, Seventh-Day Adventists treat the day as a time of rest, which put two student athletes in a bind. In respect of Read More
Dayton, Kentucky Becomes a “Cool City”
09/27/2019
The Dayton City Council recently adjourned in applause after the city passed an ordinance to protect LGBTQ individuals. This ordinance includes a regulation that protects against discrimination based on a person’s gender identity or sexual orientation in issues of employment and housing. Unfortunately, the ordinance acknowledges some exceptions when a person is not required to Read More
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