Among the criteria the IRS uses are:
Distinct legal existence
Recognized creed and form of worship
Definite and distinct ecclesiastical government
Formal code of doctrine and discipline
Distinct religious history
Membership not associated with any other church or denomination
Organization of ordained ministers
Ordained ministers selected after completing prescribed courses of study
Literature of its own
Established places of worship
Regular congregations
Regular religious services
Sunday schools for the religious instruction of the young
Schools for the preparation of its members
Young life does not have, for one thing, any established places of worship. No church buildings, etc... but they still get to be called a church where other organizations that don't have established places of worship can and do get rejected as qualifying as churches if the IRS decides they want to cite that criteria as a reason to reject their claim.
Yes, the list of criteria exists, but as I said, *in practice* it can and does become an exercise in "we know a 'real' religion when we see one".
And on to the other main point, in order for the church to qualify for tax exemption, among other things:
---no substantial part of its activity may be attempting to
influence legislation,
--- the organization may not intervene win political campaigns
Show me all the big popular churches that have had their tax exempt status revoked or been prosecuted for tax evasion because they lie their asses off about meeting those criteria.
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