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.
Oklahoma Schools Ordered to Incorporate Bible Education
07/23/2024
On June 27, 2024, the Superintendent of Oklahoma’s state schools sent a letter to all districts, providing very clear discussions about using the Bible in classroom discussions. According to the Superintendent, the Bible should be viewed as a source of instruction support and an important historical document. All grades from 5 to 12 have been Read More
Jehovah’s Witnesses and Blood Transfusions
07/05/2024
Although religious beliefs may cause conflicts in many aspects of life, medical procedures can prove especially problematic. If a religious belief prevents a patient from accessing care, doctors must ask themselves important questions about their own professional oaths. Does a patient’s autonomy override the doctor’s duty to provide effective care? When is a patient allowed Read More
Louisiana Mandates Display of Ten Commandments in All Public Schools
07/02/2024
One of the most fascinating things about our nation is that each state has considerable freedom to set its own laws. When traveling from one end of the country to the other, you might experience drastically different regulations on things like traffic, self-defense, and divorce. However, one common characteristic across all States is the division Read More
Oklahoma Allows Students to Pursue “Elective” Religious Training
06/27/2024
A new bill in Oklahoma would allow students to pursue their own elective religious training. Although this training will occur outside of public school premises, it will still happen during school hours. This bill has raised numerous issues about the mixing of church and state, which is supposed to be federally prohibited by the United Read More
What is the Definition of an “Undue Hardship” in a Religious Discrimination Lawsuit?
04/16/2024
As an American worker, you may be aware that your employer cannot discriminate against you for religious reasons. If you request an exemption to certain workplace requirements due to religious reasons, your employer may be legally obliged to respect your faith. The word “may” is very important in this context since US employers can avoid Read More
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