Does Your Church Pass the Test?

From the White Horse Inn Blog, an interesting piece about the IRS requirement for a church which seeks to become a church.  A federal court recently rejected the "Foundation for Human Understanding" appeal when the IRS revoked their church status.

Here is a list of requirements the IRS uses to determine whether or not your organization is a church:

• a distinct legal existence
• a recognized creed and form of worship
• a definite and distinct ecclesiastical government
• a formal code of doctrine and discipline
• a distinct religious history
• a membership not associated with any other church or denomination
• an organization of ordained ministers
• ordained ministers selected after completing prescribed studies
• a literature of its own
• established places of worship
• regular congregation
• regular religious services
• Sunday schools for religious instruction of the young; and
• schools for the preparation of its ministers

How many churches have Sunday schools for children for instruction rather than simply for baby sitting?  Many non-denominational churches allow its ministers and pastors lead without official ordination or schooling.  I think it is funny that the federal government requires more of churches than the churches themselves.