Can a church have just one member, or one family as its sole members?
This is an interesting question whose answer is “Yes” and “No.” As a matter of constitutional and religious freedom, a church can have only one member, or one family as its sole members. One of the most wonderful things about living in America is that we are free to believe anything we want, and act on those beliefs, as long as they are not harmful or dangerous to ourselves or to others, or violate any laws or any clearly established public policy. However, as a matter of tax law–where a church takes the position that it should be tax-exempt–a church may NOT have only one member, or one family as its sole members. If that were allowed, then anyone could call himself, or any family could call itself, a church and stop paying taxes. But that is not allowed.
