Theological Acumen from the IRS

In a day where popular ecclesiology (so-called) boils down to slogans like “we don’t go to church, because we are the church” and some believers argue that anywhere you have two Christians talking about spiritual things and trying to follow Jesus there you have a church, it’s nice to know the Internal Revenue Service still has standards.

The U.S. Court of Appeals recently ruled that religious groups who primarily offer radio and internet worship services do not meet the IRS definition of church. In his ruling, Federal Circuit Court Judge William Bryson emphasized the associational test which defines a church as an organization whose members meet regularly for worship. In addition, the IRS has outlined 14 criteria for determining what is and and is not 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.

Are you kidding me? Creed, doctrine, discipline, membership, ordained ministers, regular religious services–that’s the most impressive display to come from tax collectors since wee Zacchaeus climbed in that sycamore tree.

While we don’t want to leave the defining of “church” to the IRS, and it appears there is wiggle room with their 14 criteria, it is nevertheless instructive to see that the world sometimes understands what a church is supposed to be better than the Christians do.

HT: The Aquila Report