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

  • Over the past few months, an average USPS worker has been in and out of the news and the courts due to religious discrimination. The Supreme Court is Taking a Postal Worker’s Religious Discrimination Seriously 09/15/2023

    Over the past few months, an average USPS worker has been in and out of the news – and the courts. Although his refusal to work on Sundays might seem like a trivial matter, it has gained the attention of the Supreme Court insofar as it involves religious discrimination. Furthermore, it could affect the way Read More

  • A religious non-profit was recently awarded a large sum after a successful lawsuit against the U.S. government. Religious Non-Profit Awarded $2.2 Million After Successful Lawsuit 09/08/2023

    In the United States, religious groups are sued on a regular basis. But sometimes, the tables are turned. Recently, a religious non-profit was awarded a sum of $2.2 million after a successful bid to challenge the Health and Human Services Department. One has to remember that there is always a risk when religious groups choose to sue Read More

  • One of the most contentious issues today is whether religious medical professionals should be forced to provide gender transition care. Biden Administration Stops Pushing Gender Transition Care Mandate 07/12/2023

    The intersection of medical care and religious care has always been somewhat contentious. However, the medical world has a long history of involvement with various religions. The Knights Hospitallers gained fame during the medieval period for building hospitals throughout the known world while also participating in religious and military crusades. Nuns and other religious organizations Read More

  • A Catholic bookstore is suing over a non-discrimination ordinance it claims will force it into specific pronoun usage it disagrees with. Religious Bookstore Files Lawsuit Over Pronoun Usage 06/30/2023

    Pronoun usage is an issue that has only come to the forefront within the last decade in the United States, but it is already proving to be a controversial subject. There are many debates wrapped up in this issue, including those surrounding free speech, religious expression, and more. Although atheist and agnostic people have voiced Read More

  • The state of Oklahoma recently approved the first-ever fully publicly-funded religious charter school in the nation. Oklahoma Approves First-Ever Religious Charter School 06/22/2023

    The separation of church and state is a contentious issue throughout the United States, and this debate has led to several important legal decisions over the years. The Constitution states that America should not have a national religion, and this means it cannot offer preferential treatment to any particular religious teaching. It also means that Read More

  • Read More