Church - What's your definition?

On Monday, August 16 the U.S. Court of Appeals for the Federal Circuit ruled that a religious organization that primarily holds Internet and radio worship services did not meet the U.S. Internal Revenue Service's definition of a church.

And what does this mean? The organization in the ruling cannot claim non-profit/church status.

There have not been many guidelines that determine the definition of “church” from either the IRS or Congress. Courts define a church as an organization whose members meet for organized worship and often use the IRS's criteria: 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.

Seems that even though the members can worship together over the Internet, it does not mean the congregation worships communally.

What about corporations that hold board meetings via electronic means? Corporations are required to hold board meetings yearly to constitute corporate status. Some states allow corporations to hold these meetings through online meeting services. Does this mean they are not meeting communally?

Don’t look for this issue to go away quietly. This opens up many questions for the future as more churches are using emerging media to reach out through the Internet. It also brings into question Internet interaction not being as "real" as face-to-face interaction.

So, how about you? What is your definition of “church”? Does it need to have a brick and mortar building to constitute communal worship?

More on the ruling can be found here.

Image credit: Svilen Milev

Comments

[Steve Manskar]

The Articles of Religion of The UM Church has this to say about the church: "The visible church of Christ is a congregation of faithful [people] in which the pure Word of God is preached, and the Sacraments duly administered according to Christ's ordinance, in all those things that of necessity are requisite to the same" (Article 13).

Worship is the defining activity of the church. Genuine worship is characterized by Christians physically gathering together in a common space for prayer, praise, proclamation, sacraments, and sending forth to live as witnesses for Jesus Christ in the world. When Christians worship they must be able to see, hear, and touch one another.

"Virtual church" & "Virtual worship" are necessarily an oxymoron. They are incompatible with all historic understanding of what constitute Christian worship and community.

[Kevin]

I agree with Steve on this. It does not look like UMC can be a virtual church although I can imagine scenarios where shut-ins can tie in with internet video feeds. There may be other faiths where this is possible but the potential for tax dodging is limitless. This may make its way through the courts. Could be intersting.

[Jim]

"Church" is pretty simple, it seems to me. "Church" can be the most luxurious cathedral in the world. "Church" can be an open field. "Church" can be a tent. "Church" can be a thatch roofed shack. "Church" can be Steve's or Kevin's livingroom. Here are the criteria: the preacher at the "podium" preaching a Crucified and Risen Lord. Jesus, the Christ, was born of a Virgin. He Lived. His Blood was Shed for the Redemption of Man--so that the human creature could be reconciled back to The Father--through His Death Burial and Resurrection. The stickler is that each of us--individually--must believe that in his/her own heart. Check out John 3:16.

[Kevin]

Jim
The question was "Can church be virtual?" What constitutes communal worship?

[Jim]

Hey Kevin:

Nice to hear from you. Following are the last questions the article asks.

"So, how about you? What is your definition of “church”? Does it need to have a brick and mortar building to constitute communal worship?"

Can one fellowship with other members of a "virtual" (your term, Kevin) church? Where does one send his tithe if he belongs to a "virtual" church? How does a "virtual" congregation take care of its orphans/widows/sick/down-cast? Seems to me being associated with a "virtual" or "communal" congregation abrogates any who say they belong to that kind of a nonchurch from any of the tasks the Lord may call them to and/or the blessings of belonging to an alive and vibrant congregation.

The Body of Christ is urged to come together in worship of the Heavenly Father/Son/Holy Spirit--to edify and hold each other accountable.

"Virtual!!" "Communal!!"

Don't think so!!!!!!!!!!!!!!!!!!!!!!!

[Kevin]

Jim
I see two issues. Would a “virtual church”, however you define it, be pleasing to God? I would like to think that if we are making a sincere effort to gather together then perhaps so. I am thinking of people who have no other way to attend church because they are shut in, bed ridden, scattered across the North Slope of Alaska or maybe even colonizing one of the moons of Jupiter. Whatever the reason, if they link up electronically does that count for worship purposes?
The second question is what will satisfy the IRS for tax purposes? So far it looks like the IRS is sticking to its definition. I think that will eventually get tested in court.

[Jim]

Good points, Kevin.

God is pleased whenever the Good News is proclaimed--that is a given. And, it always pleases the Father when His children gather together and worship.

How do you suppose those across Alaska and on Jupiter will be able to celebrate the Body and the Blood that worshipers who gather togther can? The heirarchy in the UMC would disdain the practice of those who are scattered far and wide serving each other without a "properly ordained" individual in order to make sure all the proper motions and done and words are spoken. Lay folks just aren't qualified to do that sort of thing!! Believe it or don't, Kevin. The leaders in the UMC cringe at giving away any of their authority to the laity.

Maybe your church has a hospital/shut-in ministry that will let you take the elements to those folks. THAT is good ministry.

I expect the time is coming when the IRS will tax all of the churches--perhaps sooner than we would like to think.

[Wes]

Jim, you may be old and crotchety and have had terrible experiences with the UMC in the past, but I sure wish you'd stop grinding your axe in this space. Because it ain't all that bad. And not every pastor in the UMC hates the gospel of Jesus Christ as you assume. If you hate us all so much, why do you even bother reading the UM Reporter? I don't get it. Quite frankly, I am tired of it.

[Jim]

Morning Wes:

Wonder if you have checked 90% of the letters to the editor?!?!

It's a good day when one can stir up some emotion--don't you think?!?

[Kevin]

Jim
Looks like NASA will have to send non-Christians to Jupiter since they can't do communion. Given that President Obama wants NASA to reach out to Muslims that might work for us.

I like the passion you bring to the blog.

[gb]

First - the virtual church will always need the brick in some form. In fact, both compliment each other and I'm sure the IRS will get it sorted out for their purposes.

Second - From an activist point of view, I'm peeved that we're letting an entity outside of the church define us. The more we bend ourselves to the will of the IRS just for tax purposes, the more our witness is tarnished. When Jesus comes again, if not sooner, I'm afriad that we'll have some repenting to do about our relationship with Caesar.

The church is, was, and will be everything that God created us for, Christ defined us as, and the Spirit convicts and leads us to be. Let the IRS put that into their policy.

Greg