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.
Ohio Passes Student Religious Liberties Act
12/06/2019
A current rumor persists that the Ohio legislature is considering a bill that will allow students to give wrong answers due to their religious beliefs. In reality, on November 13, 2019, the Ohio House of Representatives passed House Bill 164, the “Ohio Student Religious Liberties Act of 2019,” which prompted numerous headlines that described the Read More
High School Students Sue School District over Forced Christian Prayer
12/04/2019
Four atheist public school students in Tennessee recently initiated a lawsuit against their school district for violating the separation of church and state. According to the students, school officials have been promoting Christian religious activities in their public schools, including prayers, Bible distributions, posters and other activities. The American Civil Liberties Union (ACLU) lawsuit was Read More
New York Judge Blocks “Conscience Rule”
11/27/2019
A New York federal judge recently vacated a “conscience rule” created by the Trump administration that allows health care workers to refuse to participate or refer in procedures with which they have religious objections. This religious objection is most commonly raised in abortion or gender reassignment surgeries. The decision marks an advancement in women’s and Read More
Teacher Suspended for Religious Discussion with Students
11/22/2019
A high school teacher in North Carolina was recently suspended for splitting students up based on religious beliefs. School officials are currently investigating whether the Spanish teacher engaged in conversations with students about whether or not they believed in God. Officials became aware of the teacher’s behavior after students and their parents reported the incident Read More
Trump Administration Advances Proposal to Rescind Nondiscrimination Protections
11/20/2019
Earlier this month, the Trump Administration’s Department of Health and Human Services (HHS) put forward a new proposal to rescind nondiscrimination protections that had been put into place by the Obama Administration. The protections that were added by Obama included discrimination based on religion, sexual orientation, and gender identity. Now, President Trump wants to remove Read More
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