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.
Louisiana Forced to Delay Ten Commandments Display Mandate
08/06/2024
While Louisiana had originally announced that it planned to enforce the display mandate for the Ten Commandments in certain classrooms, the state has been forced to step back and delay these plans due to a lawsuit. This is a lawsuit that most people saw coming, and it involves the constitutionality of the state’s new religious Read More
Parent Accused of Copyright Infringement and Hacking After Exposing Christian Curriculum
07/30/2024
A rift between two sets of parents over Christian curriculum is appearing across an already divided nation. On one hand, some parents wish to give their children access to religious teachings as part of their normal studies. On the other hand, other parents believe in the separation of church and state. These parents argue that Read More
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
Phone: (614) 715-9048 Fax: (614) 715-9049 Email: info@ulccaselaw.com
1629 K Street NW, Suite 300 Washington, D.C. 20006
Copyright © 2024 www.ulccaselaw.com. All Rights Reserved.
