What is a Church? | IRS Definition of a Church

Characteristics that define a church to the Internal Revenue Service include the following: things such as having a legal existence that is identified with the church, as well as having a creed and form of worship that is recognized, known. Religious history, as well as a formal doctrine and discipline, are included as well. It needs to be an established place of worship for regular congregations, and/or religious services. It may also be defined as holding religious school. It is characteristics such as these that the Internal Revenue Service will look at in combination to see what is and is not a church for tax reasons.

What is the definition of a church in the eyes of the Internal Revenue Service? The Internal Revenue Code lists the term church but does not give a specific definition as to what defines one. Instead, what the Internal Revenue Service does is list attributes of a church organization. You will need to qualify for these attributes if you want to open a bank account for a church or do other things such as become tax exempt. You can get a Tax ID online in order to proceed with either action.