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