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INTERNAL REVENUE SERVICE (IRS) DEFINITION OF A CHURCH
Because of First Amendment religious freedom concerns, Congress has never passed any statute anywhere which defines what a church is beyond saying that it is a "a church or convention or association of churches."
The IRS has established criteria which, in its view, define a church for tax exempt status purposes:
1. A distinct legal existence
2. A recognized creed and form of worship
3. A definite and distinct ecclesiastical government
4. A formal code of doctrine and discipline
5. A distinct religious history
6. A membership not associated with any other church or denomination
7. An organization of ordained ministers
8. Ordained ministers selected after completing prescribed studies
9. A literature of its own
10. Established places of worship
11. Regular congregations
12. Regular religious services
13. Sunday schools for religious instruction of the young
14. Schools for the preparation of its ministers.
Not all of the 14 criteria must be met by every individual church
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