IRS Definition for a Church

Churches are classified as a charitable organization under the Internal Revenue Service code. Despite a number of references to the word “church”, the tax code provides no definition, primarily because of interfering with the constitutional guaranty of religious freedom or encouraging abuse.

The IRS has attempted to fill this void by developing a list of 14 criteria that characterize a church. In determining whether an organization can be defined as a church, the IRS considers the following operational and organizational activities:

The IRS has recognized that corporations applying for tax-exempt status as a church do not have to comply with every item above, however some bear more weight than others. What are the significant items? In several private letter rulings issued in 2007, the IRS has concluded that existence of an established congregation served by an ordained ministry, the provision of regular religious services and religious education for the young, and the dissemination of a doctrinal code, are of central importance.