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.
Kansas Statehouse Site of Attempted Satanic “Black Mass”
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The local Satanic Grotto in Kansas recently attempted to carry out a “Black Mass” at the Capitol. Most people have no idea what a “Black Mass” even is, but various Christian organizations desperately tried to stop this ritual from taking place. Even the archbishop got involved. What does this story tell us about religious freedoms Read More
Wrongful Termination Lawsuit Alleges “Catholic Purge”
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A group of former employees in Florida have alleged that they were fired specifically because of their religious faiths. This is not the first time a religious discrimination lawsuit in Florida has been filed, and it certainly won’t be the last. However, it is definitely one of the most unique – and it involves strange Read More
Supreme Court Set to Address Challenge to Colorado’s Ban on Conversion Therapy
03/26/2025
Conversion therapy is a highly controversial topic. It involves an attempt to shift a person’s sexual orientation or gender identity through various methods. Historically, conversion therapy has targeted children or young adults who are attracted to the same sex. It stems from a pseudoscientific argument that sexuality and gender identity can and should be changed Read More
Church of Satan Continues to Cause Controversy
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Religious Parents Unite to Opt-Out of Lessons on Sexual Orientation & Gender Identity
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Education on sexual orientation & gender identity (SOGI) is one the most controversial issues in American elementary schools today. Parents on both sides of this issue feel strongly about it, but perhaps the most interesting element of this story is the way in which it has united people of various faiths. Those who are most Read More
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