CHAPTER 3

Religious Organizations

§ 3.2 Churches

*(b) Definition of Church

§ 3.2 Churches

(b) Definition of Church

*p. 67. Add after third paragraph:

The IRS determined once again that spirituality cannot be conveyed electronically. It found that a website was not a “place of worship” and persons accessing a website did not “constitute a congregation,” thus continuing the IRS policy that a church must operate physically and meet the IRS's “associational” test.1 Similarly, an entity with no place of worship and no regular worship services cannot constitute a church.2

*1 Priv. Ltr. Rul. 201232034.

*2 Priv. Ltr. Ruls. 201235022, 201242014, 201325017, and 201327018.

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