What constitutes a “church” in the eyes of the Internal Revenue Service (IRS)?
The Internal Revenue Code does not specifically define the term “church.” However, because special tax rules apply to churches, it is important to distinguish them from other religious organizations. Certain characteristics are generally attributed to churches. These attributes were developed by the IRS and by court decisions and include the following: • 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 courses of study or examination by doctrinal questioning; • Established places of worship; • A literature of its own; • Regular congregations; • Sunday schools for the religious instruction of the young; and • Schools for the preparation of its ministers. Although this list i
