Information the IRS requests on Schedule A of Form 1023:
A recognized creed and form of worship,
A definite and distinct ecclesiastical government,
A formal code of doctrine and discipline,
A distinct religious history,
A membership not associated with any other church or denomination,
Ordained ministers ministering to the congregation,
Ordained ministers selected after completing prescribed courses of study,
A literature of its own,
Established places of worship,
Regular congregations,
Regular religious services,
Sunday schools for the religious instruction of the young, and
Schools for the preparation of
xo,
Michelle
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