🌟 14 REQUIRMENTS USED BY THE IRS AS QUALIFIERS

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​The IRS recognizes a "church" under both Section 508(c)(1)(A) and 501(c)(3) based on 14 criteria. Druwayu meets all 14 of these, including legal existence, a recognized creed, regular congregation, and established worship practices. This approach protects against external control while ensuring accountability within the community.

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1. Distinct Legal Existence

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• Bylaws Reference: Article I establishes "The First Church of Druwayu" as the official name, implying a distinct organizational entity. Article XIV notes that churches are not required to incorporate but can operate as unincorporated associations, which is recognized under federal law and Oregon law (ORS Chapter 65).

• IRS Compliance: The church’s structure as an unincorporated association with a clear name and governance system satisfies the requirement for a distinct legal existence, whether incorporated or not.

• Constitutional Compliance: The First Amendment supports the church’s right to exist as a religious entity without government interference, and the bylaws’ adherence to Oregon’s nonprofit laws (ORS Chapter 65) ensures legal recognition.

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2. Recognized Creed and Form of Worship

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• Bylaws Reference:  Article II outlines a clear statement of faith, including belief in four primary deities, Wights, Holy Ones, the Drikeyu, and Sacred Geometry. Article XXI specifies regular religious services involving contemplation, meditation, and community gatherings, indicating distinct forms of worship.

• IRS Compliance: The detailed creed (deities, Wights, Holy Ones, Drikeyu, and Sacred Geometry) and specified worship practices (contemplation, meditation) meet the IRS requirement for a recognized creed and form of worship.

• Constitutional Compliance: The First Amendment protects the church’s right to define and practice its unique creed without government restriction, as affirmed by the bylaws’ commitment to RFRA.

 

3. Definite and Distinct Ecclesiastical Government

 

• Bylaws Reference: Article IV establishes a hierarchical governance structure with clergy ranks (High Elder Warlocks/Witches, Elder Warlocks/Witches, Warlocks/Witches, and Seekers) and a council for decision-making (Article V). The bylaws outline roles, responsibilities, and processes for leadership selection and governance.

• IRS Compliance: The structured clergy hierarchy and council-based decision-making process satisfy the IRS requirement for a distinct ecclesiastical government.

• Constitutional Compliance: The governance structure operates within the protections of the First Amendment, ensuring the church’s autonomy in organizing its leadership without government interference.

 

4. Formal Code of Doctrine and Discipline

 

• Bylaws Reference: Articles II (Statement of Faith), XVI (Ethical Guidelines), and XXX (Code of Conduct) provide a formal code of doctrine and discipline. These outline the church’s beliefs, ethical expectations, and behavioral standards, with disciplinary actions for violations (Article XXX).

• IRS Compliance:  The bylaws’ detailed doctrine (Article II) and codes of conduct and ethics (Articles XVI, XXX) meet the IRS requirement for a formal code of doctrine and discipline.

• Constitutional Compliance: The code aligns with First Amendment protections by allowing the church to enforce its internal rules while adhering to non-discrimination and other federal laws (Article XXVI).

 

5. Distinct Religious History

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• Bylaws Reference: While the bylaws do not explicitly detail a historical narrative, Article IV references the founder as "The First True Warlock," suggesting an origin story tied to the establishment of Druwayu. The unique beliefs (e.g., Drikeyu, Sacred Geometry) indicate a distinct religious identity.

• IRS Compliance: A newly established religion can still meet this criterion if it demonstrates a unique identity, which Druwayu does through its specific deities, principles, and founder’s role. The IRS has recognized non-traditional organizations like Young Life as churches despite limited historical precedent.

• Constitutional Compliance: The First Amendment allows new religions to form and gain recognition without requiring a long history, supporting Druwayu’s establishment.

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6. Membership Not Associated with Other Churches

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• Bylaws Reference: Article III specifies that membership is open to those who embrace Druwayu’s principles, and Article IV clarifies that titles from other religious traditions are not recognized within the church, suggesting exclusivity in commitment.

• IRS Compliance: The requirement for members to align with Druwayu’s principles and the non-recognition of external religious titles imply that members are primarily associated with Druwayu, meeting this IRS criterion.

• Constitutional Compliance: The First Amendment protects the church’s right to define its membership criteria without government interference.

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7. Organization of Ordained Ministers

 

• Bylaws Reference: Article IV details a rigorous process for ordaining clergy (Warlocks/Witches), including training Seekers, essay submissions, and evaluation by Elder Warlocks/Witches. The process ensures clergy are qualified to lead rituals and provide spiritual guidance. Ordination is defined as Hallowing.

• IRS Compliance: The structured clergy ranks and ordination process (hallowing in) meet the IRS requirement for an organization of ordained ministers.

• Constitutional Compliance: The church’s autonomy in selecting and training clergy is protected under the First Amendment, as reinforced by RFRA.

 

8. Literature of Its Own

 

• Bylaws Reference: Article XVIII designates the church’s website as the primary source of educational materials and resources, which are maintained and updated to reflect Druwayu’s teachings.

• IRS Compliance:  The church’s website serving as a repository for its literature satisfies the IRS requirement for literature of its own.

• Constitutional Compliance: The First Amendment protects the church’s right to produce and disseminate its own religious materials.

 

9. Established Places of Worship

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• Bylaws Reference: Article XIX defines "Hallowed Grounds" (physical sacred spaces), "Virtual Worlds" (online sacred sites), and private homes as places of worship.

• IRS Compliance:  The inclusion of physical, virtual, and private home spaces for worship aligns with IRS recognition of diverse worship settings, as seen in cases like Young Life, which lacked a traditional church building but was recognized as a church.

• Constitutional Compliance: The First Amendment supports the church’s right to designate its own places of worship, whether physical or virtual.

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10. Regular Congregations

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• Bylaws Reference: Article XX specifies regular online and private home gatherings for worship, fellowship, and spiritual growth, open to all members.

• IRS Compliance:  The commitment to regular gatherings satisfies the IRS requirement for regular congregations.

• Constitutional Compliance: The First Amendment protects the right to assemble for religious purposes, supporting these gatherings.

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11. Regular Religious Services

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• Bylaws Reference: Article XXI outlines regular religious services, including contemplation, meditation, and community gatherings led by clergy.

• IRS Compliance:  The specified services meet the IRS requirement for regular religious services.

• Constitutional Compliance: The First Amendment ensures the church’s right to conduct these services without government restriction.

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12. Sunday Schools for Religious Instruction of the Young

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• Bylaws Reference: Article XLIII explicitly states that the church does not provide programs for children, leaving religious instruction to parents or legal guardians.

• IRS Compliance: This criterion is optional, as not all recognized churches have Sunday schools. The IRS recognizes churches without youth programs, such as Young Life, which focuses on broader community engagement.

• Constitutional Compliance: The decision to exclude youth programs is protected under the First Amendment, allowing the church to define its approach to religious education.

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13. Schools for Preparation of Ministers

 

• Bylaws Reference: Article IV describes a training process for Seekers, mentored by Warlocks/Witches, including essays and evaluations to prepare them for clergy roles.

• IRS Compliance: The structured training for Seekers meets the IRS requirement for a system to prepare ministers.

• Constitutional Compliance: The First Amendment supports the church’s autonomy in training its clergy.

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14. Additional IRS Considerations

 

• Financial Transparency: Article VII mandates transparent budgeting, accounting, and auditing practices, with regular financial reports to members, aligning with IRS expectations for tax-exempt organizations.

• Community Engagement: Articles XX, XXXIV, and XL outline community outreach, interfaith collaboration, and service projects, demonstrating a broader societal purpose, which supports IRS recognition.

• Non-Discrimination: Article XIII ensures compliance with the Civil Rights Act of 1964 and Oregon’s non-discrimination laws (ORS 659A), aligning with IRS and federal requirements for tax-exempt status.

• Child Protection: Article XXVIII complies with the Child Abuse Prevention and Treatment Act and Oregon law (ORS 419B), reinforcing the church’s commitment to legal compliance.

• Constitutional Compliance (Additional Considerations)

  • First Amendment: Article XXVI explicitly commits to upholding freedom of religion, ensuring that Druwayu’s practices are protected from government interference.

  • RFRA: The bylaws’ adherence to RFRA (Article XXVI) ensures that the church’s religious practices are safeguarded unless a compelling government interest exists.

  • Title VII: The non-discrimination policy (Article XIII) and equal opportunity provisions (Article XXVII) align with Title VII, prohibiting employment discrimination and supporting religious exemptions for hiring clergy.

  • Equal Opportunity for Religious Organizations: Compliance with 7 CFR Part 16 (Article XXVI) ensures the church can participate in federal programs on equal terms, reinforcing constitutional protections.

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