Household as "Church"
Over the course of about two weeks, upon thinking about Thee Hollow a lot, it dawned on Us that the Household is beginning to function much like a church. In some ways this makes Us uncomfortable... in others, it feels right. So We started to do some research about just what IS a church? The first thing We thought to look up was legalities.
-----
Church Defined - IRS Church DefinitionChurch Defined - IRS Church Definition
Because of First Amendment religious freedom concerns, Congress has never passed any statute anywhere which defines what a church is (beyond saying "a church or convention or association of churches", which is like saying that the definition of a duck is "one or more ducks"). The IRS, which apparently is unconstrained by the First Amendment, has nonetheless ventured where angels fear to tread, and has established criteria which, in its view, define a church as follows:
1. A distinct legal existence
2. A recognized creed and form of worship
3. A definite and distinct ecclesiastical government
4. A formal code of doctrine and discipline
5. A distinct religious history
6. A membership not associated with any other church or denomination
7. An organization of ordained ministers
8. Ordained ministers selected after completing prescribed studies
9. A literature of its own
10. Established places of worship
11. Regular congregations
12. Regular religious services
13. Sunday schools for religious instruction of the young
14. Schools for the preparation of its ministers.
The Tax Court, which is apparently unconstrained by the IRS administrative criteria, has adopted its own view, consisting of most of the same criteria compacted into 7 or 8 points. See, e.g., Pusch v. Commissioner, 39 T.C.M. 838 (1980) or Chapman v. Commissioner 48 T.C. 358 (1967). In any event, not all of the 14 criteria must be met by every individual church, since only a substantial denomination will meet all of the criteria, and the IRS must allow for the existence of independent churches. Thus, there is substantial "wiggle room."
http://www.t-tlaw.com/cf-14.htm
-----
Looking at each point:
1. A distinct legal existence - Not exactly sure what this means, though We suppose the fact We have a joint bank account with elliot might be the beginning proof. We unofficially call it the "Household Account", but it isn't earmarked that way in the banking system.
2. A recognized creed and form of worship - Well, this seems obvious, though, perhaps not quite formalized in writing. The Household Manual has much of it, though. Our creed would pretty much be a mish mash of Butchmanns Experience Ms stuff, the Four Agreements and the three stage human development theory of Our thesis (which began, obviously in BE and is currently a part of the HM). Hmm... yeah, all that IS in the HM.
3. A definite and distinct ecclesiastical government - Easy peasy. We are the head of the household.
4. A formal code of doctrine and discipline - Again, easy. The Household Mannual.
5. A distinct religious history - Not entirely sure what this means, but We've identified as a spiritual household and having spiritual relationships for years now.
6. A membership not associated with any other church or denomination - We're not sure if this is saying that Our members CAN'T go to other churches. That doesn't seem right... there are plenty of people who attend more than one church of more than one religion!
7. An organization of ordained ministers - This one seems a bit circular within 6 7 and 8. It implies We are supposed to ordain our own ministers right from the start. Seems a bit odd, but it seems that this is what other churches do, right? But, how do you do this with any credibility?
8. Ordained ministers selected after completing prescribed studies - We'd have to set this up. We'd have to work on some personal issues about making judgments about others' spiritual development.
9. A literature of its own - Household Manual!
10. Established places of worship - Seems that there would be only one...
11. Regular congregations - We'd have to get past some things about "regular", too. It seems natural to do things in relation to seasons, equinoxes, solstices and cross quarter days. Like all the other Pagans! LOL
12. Regular religious services - Not sure how this differs from 11.
13. Sunday schools for religious instruction of the young - What if there aren't any young?
14. Schools for the preparation of its ministers. - This would have to be done, as well, but not sure We'd ever want to extend a Household that much.
There are more thoughts running around, but We'll contemplate them a bit more. The thing that bugs Us the most is that, but declaring the Household a church, We then MUST declare what We do a religion. There's a squick factor in relation to both of those.
-----
Church Defined - IRS Church DefinitionChurch Defined - IRS Church Definition
Because of First Amendment religious freedom concerns, Congress has never passed any statute anywhere which defines what a church is (beyond saying "a church or convention or association of churches", which is like saying that the definition of a duck is "one or more ducks"). The IRS, which apparently is unconstrained by the First Amendment, has nonetheless ventured where angels fear to tread, and has established criteria which, in its view, define a church as follows:
1. A distinct legal existence
2. A recognized creed and form of worship
3. A definite and distinct ecclesiastical government
4. A formal code of doctrine and discipline
5. A distinct religious history
6. A membership not associated with any other church or denomination
7. An organization of ordained ministers
8. Ordained ministers selected after completing prescribed studies
9. A literature of its own
10. Established places of worship
11. Regular congregations
12. Regular religious services
13. Sunday schools for religious instruction of the young
14. Schools for the preparation of its ministers.
The Tax Court, which is apparently unconstrained by the IRS administrative criteria, has adopted its own view, consisting of most of the same criteria compacted into 7 or 8 points. See, e.g., Pusch v. Commissioner, 39 T.C.M. 838 (1980) or Chapman v. Commissioner 48 T.C. 358 (1967). In any event, not all of the 14 criteria must be met by every individual church, since only a substantial denomination will meet all of the criteria, and the IRS must allow for the existence of independent churches. Thus, there is substantial "wiggle room."
http://www.t-tlaw.com/cf-14.htm
-----
Looking at each point:
1. A distinct legal existence - Not exactly sure what this means, though We suppose the fact We have a joint bank account with elliot might be the beginning proof. We unofficially call it the "Household Account", but it isn't earmarked that way in the banking system.
2. A recognized creed and form of worship - Well, this seems obvious, though, perhaps not quite formalized in writing. The Household Manual has much of it, though. Our creed would pretty much be a mish mash of Butchmanns Experience Ms stuff, the Four Agreements and the three stage human development theory of Our thesis (which began, obviously in BE and is currently a part of the HM). Hmm... yeah, all that IS in the HM.
3. A definite and distinct ecclesiastical government - Easy peasy. We are the head of the household.
4. A formal code of doctrine and discipline - Again, easy. The Household Mannual.
5. A distinct religious history - Not entirely sure what this means, but We've identified as a spiritual household and having spiritual relationships for years now.
6. A membership not associated with any other church or denomination - We're not sure if this is saying that Our members CAN'T go to other churches. That doesn't seem right... there are plenty of people who attend more than one church of more than one religion!
7. An organization of ordained ministers - This one seems a bit circular within 6 7 and 8. It implies We are supposed to ordain our own ministers right from the start. Seems a bit odd, but it seems that this is what other churches do, right? But, how do you do this with any credibility?
8. Ordained ministers selected after completing prescribed studies - We'd have to set this up. We'd have to work on some personal issues about making judgments about others' spiritual development.
9. A literature of its own - Household Manual!
10. Established places of worship - Seems that there would be only one...
11. Regular congregations - We'd have to get past some things about "regular", too. It seems natural to do things in relation to seasons, equinoxes, solstices and cross quarter days. Like all the other Pagans! LOL
12. Regular religious services - Not sure how this differs from 11.
13. Sunday schools for religious instruction of the young - What if there aren't any young?
14. Schools for the preparation of its ministers. - This would have to be done, as well, but not sure We'd ever want to extend a Household that much.
There are more thoughts running around, but We'll contemplate them a bit more. The thing that bugs Us the most is that, but declaring the Household a church, We then MUST declare what We do a religion. There's a squick factor in relation to both of those.