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.
Illinois Township Asked to Stop Sponsoring Religious Trips
06/21/2019
A town in Illinois was recently asked by the Freedom from Religion Foundation (FFRF) to stop sponsoring religious trips to creationist museums as well as other religious performances. The trip in question included visits to the Ark Encounter and Creation Museum, which are located in a nearby Kentucky city. This trip highlights some of the Read More
In a case that is likely to have a significant impact on LGBT rights, the Missouri Supreme Court recently ruled that a discrimination lawsuit initiated by a transgender student in Kansas City is allowed to proceed. Legal action was first brought against the Blue Springs School District in October 2015 after administrators at the school Read More
Alabama Signs Anti-Abortion Law
06/14/2019
Alabama’s governor recently signed an anti-abortion law. In doing so, he claimed that the anti-abortion measure reflects an emphasis on “the sanctity of life.”
House of Representatives Passes Equality Act
06/12/2019
The US House of Representatives recently passed the Equality Act, which is designed to protect LGBTQ individuals from discrimination that occurs in housing, public accommodations, the workplace and other arenas. First introduced in 2015, the bill also expands public accommodation protections to include discrimination based on sex as well as strengthens other protections. By expanding Read More
Texas Passes “Save Chick-fil-A” Bill Despite Opposition by LGBTQ Advocates
06/06/2019
After the San Antonio City Council voted to prohibit the Chick-fil-A fast food restaurant at the city’s airport due to anti-LGBTQ statements and actions made by the company, a number of Texas legislators responded to this decision and claimed that it violated the First Amendment. Response by Texas Legislature In response to the San Antonio Read More
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