From the White Horse Inn Blog, an interesting piece about the IRS requirement for a church which seeks to become a church. A federal court recently rejected the “Foundation for Human Understanding” appeal when the IRS revoked their church status.
Here is a list of requirements the IRS uses to determine whether or not your organization is a church:
- a distinct legal existence
- a recognized creed and form of worship
- a definite and distinct ecclesiastical government
- a formal code of doctrine and discipline
- a distinct religious history
- a membership not associated with any other church or denomination
- an organization of ordained ministers
- ordained ministers selected after completing prescribed studies
- a literature of its own
- established places of worship
- regular congregation
- regular religious services
- Sunday schools for religious instruction of the young; and
- schools for the preparation of its ministers
How many churches have Sunday schools for children for instruction rather than simply for baby sitting? Many non-denominational churches allow its ministers and pastors lead without official ordination or schooling. I think it is funny that the federal government requires more of churches than the churches themselves.
Sifting Reality 
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