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.
Hawaii Supreme Court Issues Influential Decision
08/16/2018
After a Hawaii appeals court issued a decision that a bed and breakfast discriminated in denying a room to a same-sex couple, the Hawaii Supreme Court rejected an appeal of the lower court’s ruling. While this case stands in contrast to a recent decision by the U.S. Supreme Court regarding discrimination, it represents the decision Read More
Ninth Circuit Denies Prayer at School Board Meetings
08/10/2018
The Ninth Circuit Court of Appeals recently held that a California school board is prohibited from including prayers or making reference to Christian scripture at its meetings. This decision comes after the court upheld a 2016 injunction forbidding these practices. This decision sheds some important light on the role of prayer in school meetings. Origins Read More
Ohio Considers Requiring Teachers to Report Transgender Students
08/02/2018
Ohio’s legislature recently introduced House Bill 658, which would require teachers to immediately inform parents if any signs of gender dysphoria are noticed. “Gender dysphoria” refers to the conflict that occurs between a person’s physical gender and the gender with which the person identifies. While the bill has had a committee hearing already, it has Read More
Texas Teacher Initiates Wrongful Termination Lawsuit
07/24/2018
An LGBTQ teacher recently initiated a wrongful termination lawsuit against the Mansfield Independent School District on the basis that the school discriminated against her based on her sexual orientation. The teacher was placed on leave after she showed students a photo of her wife. While the teacher’s contract with the district has been renewed, Read More
Democrats Introduce Bill to Counter Religious Freedom Law
07/19/2018
In May of 2018, Democratic senators introduced a bill to amend the Religious Freedom Restoration Act, which according to the original sponsors of the law has been misappropriated and used to discriminate against numerous individual including those who identify as LGBTQ. This bill is significant because it has the potential to change a twenty-five-year-old Read More
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