Group's Internet and Radio Worship does not meet IRS definition of a church.A friend forwarded this story to me today (thanks Nick). Apparently all the theological debate about virtual church has been for naught; the IRS had a definition of a true church after all. The U.S Appeals Court (pdf) recently upheld a decision of the Federal Circuit Court that determined that The Foundation of Human Understanding's radio and internet ministry did not meet the definition of church. Here are the fourteen criteria of "church" that have been adopted by the IRS and applied in this case (Foundation I, 88 T.C. at 1357):(1) a distinct legal existence;(2) a recognized creed and form of worship;(3) a definite...