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:

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