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.
North Dakota Senate Votes Against Anti-LGBTQ Discrimination Bill
02/15/2019
At the end of January, 2019, the North Dakota senate defeated legislation prohibiting discrimination on the basis of sexual orientation. The senator, who was the primary sponsor of the bill, also known as Senate Bill 2303, has said that the measure was created to decrease the rate at which discrimination against LGBTQ individuals occurs in Read More
Supreme Court Declines to Hear Football Prayer Case
02/13/2019
The United States Supreme Court recently declined to hear an appeal by a high school football coach who was dismissed by his school district because the man prayed on the field immediately following football games. This decision occurred despite commentary by four of the Supreme Court justices that they were troubled by the coach’s dismissal Read More
The Supreme Court Allows Transgender Military Ban
02/08/2019
At the end of January 2019, the Supreme Court of the United States allowed President Trump’s transgender military ban to go into effect, which many LGBT advocates have hailed as a cruel body of regulations. In a 5-to-4 order, the Supreme Court declined to take a stance on the legality of the prohibition, but allowed Read More
Ninth Circuit Court of Appeals Rules on Prayer Issue
01/30/2019
The United States Ninth Circuit Court of Appeals recently supported a ruling by a three-judge panel that prohibits a California district from continuing its prayer policy. In arriving at this decision, the Ninth Circuit explained why the prayers in this prayer policy differed from legislative chaplain prayers which were upheld by the United States Supreme Read More
Anti-LGBT Discrimination Laws To Be Reviewed in Arizona
01/17/2019
In less than a month, courts in Arizona will hear arguments connected to a 2016 lawsuit that challenge a section of Phoenix’s nondiscrimination ordinance that applies to gender identity and sexual orientation. While it remains uncertain how this case will be resolved, it will have a substantial impact on LGBT laws in Arizona and might Read More
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