Church Definition According to the IRS
The definition for a church in the United States can get a bit complicated for tax purposes.
Let me start by saying…the IRS doesn’t actually have an exact church definition.
A former commissioner of the Internal Revenue Service, Jerome Kurtz, stated the following in presenting guidelines for IRS agents in determining if an organization is a church or not:
“Since beliefs and practices are so varied, the IRS cannot define a church, but resorts to a case-by-case approach to determine whether an organization is a church.”
In order for an organization to be qualified to receive tax-exempt status for the IRS, they must meet certain conditions.
IRS News Release 1930 listed the following guidelines for its agents in determining whether an organization is indeed a church.
14 Points of Criteria
- 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 of denomination.
- An organization of ordained ministers.
- Ordained ministers selected after completing prescribed courses of study.
- A literature of its own.
- Established places of worship.
- Regular congregations.
- Regular religious services.
- Sunday schools for the religious instruction of the young.
- Schools for the preparation of its ministers.
**The IRS generally uses a combination of these characteristics,
together with other facts and circumstances, to determine whether
an organization is considered a church for federal tax purposes
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