CHURCH LOSES ITS STATUS AS A “CHURCH,” FAILS IRS TEST

Neal Pollard

Michael Sharp, being a “sharp” accountant in more than one sense of the word, forwarded an article to me from his “daily tax readings.”  It was about a recent court decision involving a purported “church,” Foundation of Human Understanding (FHU), who failed to qualify for 501(c)(3) status for tax exemption as a church.  They were an internet church, having “virtual assemblies” and generating written publications but not actually meeting together.  They failed the “associational test” to qualify as a church.  How refreshing, as Michael points out, that there is still some sanity in our tech-hungry world regarding face to face, people to people contact.

Apparently, the IRS has a 14 criteria standard, but FHU (a “Christian” group whose leader developed a form of meditation used by FHU followers) failed to meet enough of them to lose their non-profit, religious organization status.  To be a church, the court said, the organization had to provide “fellowship through communal worship.”  They also ruled that a “virtual congregation” or “electronic ministry” was an inadequate substitute.

A few significant observations seem pretty obvious.  First, virtual assembling and actual assembling to worship are obviously different enough for a secular court system to see it.  I do not wonder when the day will come when people stay home and “watch church” on the internet in lieu of being physically present.  It is not the same!

Second, the courts said there is an objective, measurable standard for determining whether or not a group of people are truly a church.  If people do not assemble and meet to fellowship, they cannot call themselves a church.  So, what about those who habitually stay away from the worship services?  Will the Lord recognize them as being a faithful part of the church?  Do we pass or fail the “associational test” on an individual basis?

Finally, people can know whether or not we are genuinely a church of our Lord.  John 13:34-35 points out that by showing love one for another, we show the unbeliever who a true disciple is.  The Bible says that we prove discipleship through bearing much fruit (John 15:8) and continuing in His Word (John 8:31).  If a people do not conform in worship and doctrine to what the New Testament lays down as identifying traits of Christ’s church, how can they be part of His church?

It is important that we pass the Lord’s test and that our friends and family not in Christ can see the difference He makes in us.  We are tried in the court of “public opinion,” but we will some day stand before the perfect Judge (cf. 2 Tim. 4:8).  We want to be known and judged by Him to be the church of Christ.