The following was taken directly from the IRS:


In determining if a religious organization is a church within the meaning of IRC 170(b)(1)(a)(i), 508(c)(1)(A), or 6033(a)(2)(A), consider if the organization has the following characteristics:

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;
A complete organization of ordained ministers ministering to their
Ordained ministers selected after completing prescribed courses of study;
A literature of its own;
Established place of worship;
Regular congregations;
Regular religious services;
Sunday schools for the religious instruction of the young;
Schools for the preparation of its ministers; and
Any other facts and circumstances that may bear upon the organization's
claim for church status.


Now we have one simple question:

Would Paul have qualified?

If not, then how is it that we can follow him, and yet we can qualify?

Think on these things.

Clyde Pilkington

Gladstone, VA

Visit Clyde's web site at http://www.pilkingtonandsons.com

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