The National Law Journal reports on a ruling by the Court of Appeals' Federal Circuit that denied the request of Foundation of Human Understanding to be classified as a church for purposes of IRS oversight. The ruling upholds a lower court's finding that Internet and radio-based worship services to not meet the specifications of a church.
Federal Circuit Judge William Bryson noted that neither Congress nor the IRS has issued much guidance regarding the code's definition of "church." He said that court precedents have emphasized the associational test, which defines a church as an organization whose members meet regularly for organized worship, and on the IRS's 14 criteria for determining what is a church.
Those criteria include that it has a recognized creed and form of worship; a formal code of doctrine and discipline; a membership not associated with any other church or denomination; ordained ministers selected after completing prescribed studies; and holds regular religious services
The Federal Circuit panel deemed the associational test the most important. It agreed with the lower court that the foundation's "electronic ministry" did not satisfy the test.
