April 11, 2014

What is a Church?

Fifty years ago -- even twenty -- that might have seemed a bizarre question. But these days, many things are up for grabs. How regular is regular worship? What constitutes preparation adequate for church leadership? Instruction of young? With walls or without? Creed? No creed? New creed?

I heard a story on the radio yesterday that referenced the IRS fourteen-point test for determining what is a church. Episcopalians may be questioned for many reasons, but it’s rare that someone challenges our church-hood. So I had never examined the definition.

Our Sunday school situation is a little shaky, but otherwise my current congregation seems to measure up for now. Unfortunately, it’s not at all clear that meeting the criteria on this list prepares us very well to feed the spiritual hunger around us, to respond to the needs and anxieties of a new generation, to be a place of reconciliation among new communities.

How would we define church if it were up to us? If we based our definitions on the Biblical witness? The ever popular Early Church? The Medieval Church that defines much of our spiritual heritage? The Reformation Church? The 1950s Church?

Putting aside the question of taxability, what makes us church, and not a social club, community center, non-profit service agency, advocacy organization, or any of the other alternatives?

What about the great unknown church of the 21st century and beyond? As our structures crumble and the culture changes at breakneck speed, how many of these marks of church will continue to define us? How many should?

What is a Church?: The IRS' Fourteen Point Test

The IRS uses this fourteen point test to determine if an organization is a church for tax purposes:

  • 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 courses of study.
  • A literature of its own.
  • Established places of worship.
  • Regular congregations.
  • Regular religious services.
  • Sunday schools for the religious instruction of the young.
  • Schools for the preparation of its ministers.