Universal Life Church Case Law
Phone: (614) 715-9048 Fax: (614) 715-9049
Email: info@ulccaselaw.com
ULC Case Law
1629 K Street NW, Ste 300
Washington, D.C. 20006

IRS Fourteen Points

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:

  1. Distinct legal existence
  2. Recognized creed and form of worship
  3. Definite and distinct ecclesiastical government
  4. Formal code of doctrine and discipline
  5. Distinct religious history
  6. A membership not associated with any other church or denomination
  7. An organization of ordained ministers
  8. Ordained ministers selected after completing prescribed studies
  9. Literature of its own
  10. Established places of worship
  11. Regular congregations
  12. Regular religious services
  13. Sunday schools for religious instruction of the young
  14. Schools for the preparation of its ministers

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.

Recent Posts

  • A Rastafarian is suing after his religious rights were violated when his dreadlocks were forcibly shaved in prison. Rastafarian Forced to Shave Dreadlocks in Prison, Sparking Lawsuit 07/09/2025

    A Rastafarian man says that he was forced to shave off his dreadlocks in prison, and he is now suing. The United States Supreme Court has agreed to take up the case, and the outcome could be interesting. Just last week, we wrote about a case involving Native American inmates who could not follow their Read More

  • The ACLU recently sued a Rhode Island prison after it found a history of violating the religious rights of Native Americans. Department of Corrections Sued for Failing to Accommodate Religious Rights of Native Americans 07/02/2025

    When we think about “American religions,” we mostly picture followers of Judaism or Christianity, but one might argue that the original American religion was (and still is) the faith of the indigenous people. These individuals lived in the country before Europeans and other individuals arrived, and they practiced their own faith. Although these traditions were Read More

  • The Satanist from the Black Mass held at the Kansas statehouse back in March was able to avoid charges stemming from an altercation. Satanist Escapes Charges After Punching Man in Government Building 06/25/2025

    In March of 2025, the leader of a Satanic Grotto was arrested after a major incident at the Kansas Statehouse. The leader had planned a Satanic ritual at the government building, prompting a serious response from local Christian groups. The two groups inevitably became aggressive toward each other, and this culminated in a physical altercation Read More

  • A Christian summer camp is suing Colorado in order to get a religious exemption from accommodating transgender individuals' bathroom needs. Colorado Summer Camp Sues to Keep Males From Female Bathrooms 06/18/2025

    A Christian summer camp in Colorado is suing the state government to separate bathrooms and changing rooms on the basis of biological gender rather than gender identity. The lawsuit has generated considerable buzz around the nation, and it is yet another example of how divided the country has become. The outcome of this lawsuit could Read More

  • A company recently settled a lawsuit with a former employee who was terminated for wearing t-shirts with anti-LGBTQ+ messaging. Man Settles After Fighting for His Right to Wear Religious T-Shirts to Work 06/11/2025

    In May 2025, it was reported that a man in Iowa had settled a lawsuit against his employer for not allowing him to wear Christian t-shirts. The undisclosed sum represents a victory for the man, who argued that his faith required him to share his biblical teachings with his co-workers. What does this case say about the right Read More

  • Read More