IRS - Church Definition

P1828 ** Glossary - Church. Certain characteristics are generally attributed to churches. These attributes of a church have been developed by the IRS and by court decisions.

The IRS generally uses a combination of these characteristics, together with other facts and circumstances, to determine whether an organization is considered a church for federal tax purposes.

The IRS makes no attempt to evaluate the content of whatever doctrine a particular organization claims is religious, provided the particular beliefs of the organization are truly and sincerely held by those professing them and the practices and rites associated with the organization’s belief or creed are not illegal or contrary to clearly defined public policy.

** P1828 - Tax Guide for Churches and Religious Organizations - benefits and responsibilities under the federal tax law. http://www.irs.gov/pub/irs-pdf/p1828.pdf

distinct legal existence
recognized creed and form of worship
definite and distinct ecclesiastical government
formal code of doctrine and discipline
distinct religious history
membership not associated with any other church or denomination
organization of ordained ministers
ordained ministers selected after completing prescribed courses of study
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

distinct legal existence

IRS provided - Identification Number
Internet presence - www.youropportunityisknocking.org www.yoisk.org
Bank account for Your Opportunity Is Knocking (YOISK)
Mailing address

recognized creed and form of worship

Creed- (Beliefs)
Every individual has the right to "life, liberty and the pursuit of happiness."
Every individual has the right to "no law respecting an establishment of religion, or prohibiting the free exercise thereof."

definite and distinct ecclesiastical government

"In God We Trust"

formal code of doctrine and discipline

Doctrine: "To do what is right"
Discipline: "Whatever form of punishment or forgiveness God may desire to levy"

distinct religious history

Church was formed on March 31, 2012

membership not associated with any other church or denomination

Our members are not constrained or limited as part of our creed:
Every individual has the right to "life, liberty and the pursuit of happiness."
Every individual has the right to "no law respecting an establishment of religion, or prohibiting the free exercise thereof."

organization of ordained ministers

Minimum requirements to be a member of this organization:
American (US Citizenship)
At least 21 years of age
Ordained Minister

ordained ministers selected after completing prescribed courses of study

Ordained ministers must meet the qualifications set forth by the Church or organization that is performing the ordination.

literature of its own

The literature is contained on the web site www.yoisk.org.

established places of worship

The leadership determines the location of each meeting and communicates this location with the members.

regular congregations

The congregation is composed of the leadership, members, donors and those visiting the web site www.yoisk.org.

regular religious services

The leadership determines the location of each service and communicates this location with the members.

Sunday schools for the religious instruction of the young

Your Opportunity Is Knocking (YOISK) does not provide specific religious instruction for Sunday Schools but relies on the young and their guardian to access the Internet and other sources of instruction to find the educational materials that they seek.

schools for the preparation of its ministers

Your Opportunity Is Knocking (YOISK) does not provide a specific school and encourages ministers to access the Internet and other sources of instruction to find the educational materials that they seek.