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Religion and the Law

by Rebecca Bynum (January 2013)


According to the Internal Revenue Manual 7(10)69, Exempt Organizations Examination Guidelines Handbook, text 321.3(3), an organization is defined as a “church” if it has the following broadly and neutrally defined characteristics: (a) a distinct legal existence, (b) a recognized creed and form of worship, (c) a definite and distinct ecclesiastical government, (d) a formal code of doctrine and discipline, (e) a distinct religious history, (f) a membership not associated with any other church or denomination, ...  more>>>