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

  • The "weird churches" in America test the limits of religions freedom and tolerance for less popular beliefs and practices. The “Weird Churches” of America – Should They Be Protected? 03/24/2023

    Since its inception, the United States has been a haven for religious freedom. No matter what you believe, you are supposed to be able to practice your religion in this country without fear of being discriminated against. But how far do these protections really go? And perhaps more importantly, are all religions treated equally in Read More

  • The Supreme Court rejected an appeal by a Florida town of a lower court's ruling allowing a lawsuit to move forward over a prayer vigil. Supreme Court Shrugs at Controversial Florida Prayer Vigil 03/21/2023

    Like it or not, many aspects of American culture are inevitably linked with Christianity. The ties between our society and the Christian faith run very deep, and they have been around since the founding of this nation. So when a Florida town hosted a Christian prayer vigil to honor fallen children in a mass shooting, Read More

  • Can the Biden administration really force pharmacists to sell abortion drugs – even if this goes against their religious beliefs? Can Biden Force Pharmacists to Dispense Abortion Drugs? 03/17/2023

    There are many unanswered questions following the overturning of Roe v Wade, and new questions continue to be asked thanks to efforts by the Biden administration to ensure abortion remains accessible across the entire nation. But can the Biden administration really force pharmacists to sell abortion drugs – even if this goes against their religious beliefs? Read More

  • A Colorado baker is facing a lawsuit again, this time for his refusal to bake a cake for a transgender transition celebration. Colorado Baker Refuses to Bake Cake for Transgender Transition Celebration 03/15/2023

    One particular baker has once again become intertwined with legal questions about religious rights and the First Amendment. In 2012, a same-sex couple tried to have this baker make them a cake for their upcoming wedding. The baker refused, and ever since then, this individual has been fighting numerous lawsuits against LGBTQ folks who want Read More

  • A man was arrested in Georgia after publicly holding a pro-Christian sign to raise awareness about homeless veterans. Man Arrested for Holding Pro-Christian Sign in Public 03/08/2023

    The First Amendment is an important foundation of American democracy. But what happens when people decide to publicly state their adherence to one particular religion? You would think that in a country that supposedly values free speech, this would not be an issue. But in the case of one homeless veteran, simply holding a pro-Christian Read More

  • Read More