Create Your Own Community

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.)