Defining “Church” with an IRS Focus

What is a church? According to materials released early 2018, the venerable Christian radio and publishing ministry Focus on the Family pressed that question with the IRS, successfully garnering official reclassification as a “church.” The IRS’s willingness to accede to Focus’ request, as reflected in recently released IRS documentation, may be surprising and certainly invites further evaluation of what constitutes a “church” for legal purposes.

The Future's No Cakewalk, But Perhaps a Slice of Optimism?

The U.S. Supreme Court’s recently issued Masterpiece Cakeshop v. Colorado Civil Rights Commission ruling may afford more protection for civil discourse and diverse opinion than appears on the surface. Although it narrowly focused on the Colorado law’s unconstitutional application in the majority opinion, the Court also addressed the intersection of dignity, respect, conscience, and liberty within the context of important First Amendment Free Exercise rights. The case thus reflects the developing contours of the Court’s still newly minted framework established in the 2015 landmark Obergefell v. Hodges same-sex marriage case, with some cause for religious liberty optimism.

Sixth Circuit: Volunteers are not Entitled to a Minimum Wage

When is a volunteer an "employee"? The question is a complicated one, but the Sixth Circuit recently rejected the Department of Labor's attempt to require a church-owned enterprise to pay all volunteers a minimum wage. A church run by controversial televangelist Ernest Angley owns a for-profit restaurant buffet. Angley would recruit church members to serve as volunteers for the restaurant. The Department of Labor sued alleging that the workers were "employees," arguing 1) that there was no such thing as a "volunteer" for a for-profit entity, and that 2) the workers were coerced by their pastor and thus were not truly volunteers. The District Court agreed. Facing a judgment of $388k, the restaurant closed during the litigation.