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.
Supreme Court Ruling on Contraceptive Coverage Could Influence LGBTQ Employment Issues
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Last month, the United States Supreme Court heard several important cases regarding contraceptive coverage guaranteed under the 2010 Affordable Care Act. In 2017, the Trump Administration argued for the right to expand a previous exemption to the contraceptive mandate from entities with a religious objection, such as churches, to any entity with a moral objection. Read More
US Supreme Court Hears Two Critical Religious Rights Cases
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Two recent cases (Our Lady of Guadalupe School v. Morrisey-Berru and St. James School v. Biel) heard by the United States Supreme Court have dealt with the role of religious rights in this country. Both of these cases question if two Catholic school instructors qualify as “ministers,” and whether employment discrimination laws are therefore applicable. Read More
Florida Appeals Court Strikes Down Jacksonville Anti-Discrimination Law
05/21/2020
An appeals court in Florida recently struck down Jacksonville’s anti-discrimination law. The law bans discrimination on the basis of sexual orientation and gender identity in areas like public accommodation, employment, and housing. Florida’s 1st District Court of Appeals reversed the decision made by a Duval County court to dismiss a challenge to the city’s human-rights Read More
Army Chaplains’ Prayer Videos Removed From Facebook
05/13/2020
Several prayer videos created by two military chaplains offering Christian messaging during the coronavirus pandemic were recently removed from Facebook following complaints that this content constituted “illicit proselytizing” of Christianity. This situation serves as an interesting example of how interested parties view the role of the establishment clause during the pandemic. How Debate Over the Read More
Texas Judge Forced to Remove Rainbow Flag from Courtroom
05/06/2020
Judge Rosie Speedlin Gonzalez, an openly gay San Antonio-based judge, was recently forced to remove the rainbow flag and other rainbow materials from her courtroom after defense attorney Flavio Hernandez filed a complaint with the State Commission on Judicial Conduct. According to the attorney, the rainbow flag is no different from a swastika or Confederate Read More
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