The following attributes of a church have been developed by the IRS and by court decisions.
They include:
- Distinct legal existence
- Recognized creed and form of worship
- Definite and distinct ecclesiastical government
- Formal code of doctrine and discipline
- Distinct religious history
- Membership not associated with any other church or denomination
- Organization of ordained ministers
- Ordained ministers selected after completing prescribed courses of study
- Literature of its own
- Established places of worship
- Regular congregations
- Regular religious services
- Sunday schools for the religious instruction of the young
- Schools for the preparation of its members
The IRS generally uses a combination of these characteristics, together with other facts and
circumstances, to determine whether an organization is considered a church for federal tax
purposes.
(Source: Publication 1828, Tax Guide for Churches and Religious Organizations.)
