the-church-of-life
Working document to track qualification for IRS church status
Section 1: Basic Information
Church Name: The Church of Life
Date Established: 11/15/2025 (to be determined)
Primary Meeting Location:
- Address: Various locations (coffee shops, homes)
- Type: [ ] Home [ ] Rented Space [ ] Owned Building [x] Other: Rotating public spaces
Meeting Schedule:
- Day(s): Sunday
- Time: 7pm
- Frequency: [x] Weekly [ ] Bi-weekly [ ] Monthly [ ] Other: _______
Section 2: Congregation
Current Regular Attendees: 3
| Name | Role | Family Relation to Others | Regular Attendee? |
|---|---|---|---|
| 1. James Lee | Teacher | Cousin of Jae Lee | [x] Yes |
| 2. Jae Lee | Elder | Cousin of James Lee | [x] Yes |
| 3. Hae Suk Lee | Elder | N/A | [x] Yes |
| 4. | [ ] Yes | ||
| 5. | [ ] Yes |
Non-Family Confirmation:
- Our congregation includes at least one person who is NOT a member of the same immediate family as other attendees
Section 3: Leadership Structure
Designated Leader / Pastor
Name: James Lee
Title: [ ] Pastor [ ] Elder [x] Teacher [ ] Minister [ ] Other: _______
Responsibilities:
- Leads teaching/preaching
- Leads prayer
- Provides spiritual guidance
- Other: _______________________________________________
Selection/Appointment Date: November 2025
Board of Directors (Minimum 3 Required for IRS)
| Position | Name | Relation to Others | Date Appointed |
|---|---|---|---|
| 1. President | James Lee | Cousin of Jae Lee | November 2025 |
| 2. Secretary | Jae Lee | Cousin of James Lee | November 2025 |
| 3. Treasurer | Hae Suk Lee | N/A | November 2025 |
Board Confirmation:
- We have at least 3 board members
- Family members do NOT make up the majority of the board
Section 4: Statement of Faith
See full document: sample-statement-of-faith.md
We Believe:
About the Higher Power: We acknowledge that we exist within something greater than ourselves - a reality, force, or presence that we do not fully understand. Whether this is a personal God, an impersonal force, the cosmos itself, or something beyond our comprehension, we do not claim to know. We call this the “Higher Power” not to define it, but to acknowledge our humility before it. We seek connection with this greater reality through reflection, community, study, and wonder.
About the Value of Life: We believe all life is important. It is life existing as a whole - not merely human life - that brings meaning to the world. We do not claim to know whether human life holds greater value than other forms of life, nor do we presume to know when it may be right to sacrifice one life for another. These are profound questions we approach with humility rather than certainty.
About Sources of Wisdom: We draw wisdom from many sources:
- Sacred Scriptures - The Bible, and teachings from other traditions including Buddhism
- Science - The discoveries of physics, biology, astronomy, and other sciences that reveal the nature of reality
- The Cosmic Perspective - Understanding our place in the universe, on a pale blue dot orbiting one of billions of stars
- Human Experience - The accumulated wisdom of philosophers, thinkers, and everyday people seeking to live well
We are not bound to any single tradition. We approach all sources as seekers - taking what resonates, questioning what doesn’t, and remaining open to new understanding.
About the Purpose of Life: We believe that life itself is the source of meaning in the world. A world without life is a world without meaning. By simply being alive - by existing, experiencing, and surviving - we fulfill our fundamental purpose. We are the universe becoming aware of itself. Our existence is not a means to an end; it is the end itself.
About the Church/Community: We believe that humans are meant to journey together. We gather as a community to support one another through life’s challenges, seek wisdom together, explore life’s deepest questions, and encourage each other to live fully and authentically.
About How We Live (Ethical Framework):
- Sleep Well - Honor your body’s need for rest. Care for yourself so you can care for others.
- Eat Well - Nourish yourself properly. The body is the vessel through which we experience life.
- Help Others Live - Extend to others what we seek for ourselves. Support one another in the journey of living.
About Seeking and Growing: We do not claim to have all the answers. We are seekers on a journey, drawing from scripture, science, and the wisdom of many traditions to navigate life’s questions. We welcome honest inquiry, respectful dialogue, and the humility to learn. We believe truth can be found in many places - in ancient texts, in scientific discovery, in quiet reflection, and in the insights of teachers from Jesus to Buddha to modern scientists. We hold our beliefs humbly, always willing to grow.
Section 5: Form of Worship
Check all elements included in your regular gatherings:
Worship Elements Present
- Prayer (opening, closing, or throughout)
- Wisdom Reading (reading from sacred texts and wisdom sources)
- Teaching (exploring and applying wisdom from multiple traditions)
- Discussion (group exploration of life’s questions)
- Singing/Music (hymns, worship songs) - optional
- Communion/Lord’s Supper - optional
- Testimony Sharing (members sharing experiences)
- Silent Meditation/Reflection
- Other: _______________________________________________
Typical Meeting Structure
Proposed format (to be finalized):
- Opening reflection and welcome (5 min)
- Wisdom reading (5 min)
- Teaching and exploration (20-30 min)
- Discussion and application (15-20 min)
- Sharing and reflection (10 min)
- Closing meditation or prayer (5 min)
Section 6: Religious Purpose & Activities
Primary Purpose
The Church of Life exists to help people discover that life itself is meaningful, to cultivate gratitude for being alive, and to gain the cosmic perspective that frees us from being lost in ourselves. We gather to learn from sacred texts, science, and human experience how to live well, and to encourage each other to care for ourselves and help others live.
Regular Activities
Check all that apply:
- Weekly/regular worship services (planned)
- Wisdom study (sacred texts, science, philosophy)
- Meditation and prayer meetings
- Religious education (for children or adults)
- Outreach/evangelism
- Community service/charity (Help Others Live)
- Counseling/pastoral care
- Health and wellness programs (physical, mental, spiritual)
Ministry Vision
The Church of Life is committed to deeply investing in the holistic health of its members and the broader community. Our vision extends beyond spiritual gatherings to encompass the whole person - mind, body, and community.
Core Ministry Programs (Planned):
-
Learning About Life
- Wisdom gatherings exploring sacred texts, science, and philosophy
- Discussions on living well, gratitude, and the cosmic perspective
- Practical guidance on the three principles (Sleep Well, Eat Well, Help Others Live)
-
Physical Health & Wellness
- Fitness and physical therapy resources
- Wellness programs supporting members’ physical health
- Creating space for movement, exercise, and body care
-
Health Professional Network
- Building a community of health professionals among members
- Connecting people with trusted practitioners
- Supporting members in maintaining physical and mental health
This vision reflects our core belief that caring for ourselves enables us to care for others. By helping members thrive physically and mentally, we multiply our capacity to help others live.
Ordination (Future Reference)
The Church of Life may ordain ministers when ready. Options include:
1. Self-Ordination by the Church
- The board passes a resolution to ordain a member as minister
- Document in meeting minutes
- No external authority required
- Most independent churches use this method
2. Online Ordination (Quick & Free)
- Universal Life Church (ULC) - ulc.org - free, instant
- American Marriage Ministries - theamm.org - free
- Legally valid for performing marriages in most states
3. Create Custom Ordination Process
- Define requirements in church bylaws
- May include: study period, service commitment, board approval
- More meaningful than instant online ordination
For James Lee: When ready, the board (James, Jae, Dennis) can vote to ordain James Lee as Minister of The Church of Life. This should be documented in meeting minutes with date and signatures.
Section 7: IRS 14/15 Point Checklist
Essential Criteria (Most Important)
| # | Criterion | Status | Notes |
|---|---|---|---|
| 1 | Distinct legal existence | [ ] Not yet | Need to incorporate |
| 2 | Recognized creed and form of worship | [x] Yes | Statement of faith + worship structure defined |
| 3 | Established congregation served by organized ministry | [x] Yes | 3 members, Teacher (James Lee) designated |
| 4 | Regular religious services | [x] Yes | Weekly on Sundays at 7pm |
| 5 | Religious education | [x] Yes | Wisdom study (texts, science, philosophy) planned |
| 6 | Doctrinal code | [x] Yes | Statement of faith complete |
Supporting Criteria
| # | Criterion | Status | Notes |
|---|---|---|---|
| 7 | Ecclesiastical government | [x] Yes | Board of 3: James (President), Jae (Secretary), Dennis (Treasurer) |
| 8 | Formal code of doctrine and discipline | [x] Yes | Statement of faith |
| 9 | Distinct religious history | [x] Yes | Draws from Christianity, Buddhism, science, cosmic perspective |
| 10 | Ordained ministers | [ ] Not yet | Not required initially |
| 11 | Literature of its own | [x] Yes | Statement of faith + multiple wisdom sources |
| 12 | Established places of worship | [x] Yes | Coffee shops / rotating locations |
| 13 | Sunday schools or religious instruction | [ ] Not yet | Can add later |
| 14 | Schools for preparing ministers | [ ] N/A | Not typical for small churches |
Your Score
Essential criteria met: 5 / 6
Supporting criteria met: 5 / 7 (excluding N/A)
Total: 10 / 13
Section 8: Financial Structure
Current Status
- We accept donations/tithes
- We have a dedicated bank account (or plan to open one)
- We keep financial records
Commitment to IRS Requirements
- No private benefit: Church funds will not personally enrich any individual beyond reasonable compensation for services
- No political activity: The church will not participate in political campaigns for or against any candidate
- Limited lobbying: Lobbying will not be a substantial part of church activities
- Dissolution clause: If the church dissolves, assets will go to another 501(c)(3) organization
Section 9: Signatures & Affirmation
To be completed when ready to formalize
We, the undersigned, affirm that the information provided in this document is true and accurate to the best of our knowledge, and that our organization operates as a church for religious purposes.
| Name (Print) | Signature | Title/Role | Date |
|---|---|---|---|
Section 10: Next Steps Checklist
Immediate (No Cost)
- Complete this qualification template
- Designate leadership roles (James Lee - Teacher/President)
- Finalize statement of faith
- Establish regular meeting schedule (Sundays at 7pm)
- Begin keeping attendance records
- Include non-family member(s) in congregation (Hae Suk Lee)
When Ready to Formalize
- Choose a church name (The Church of Life)
- Draft bylaws
- File Articles of Incorporation with state (
200) - Apply for EIN from IRS (free)
- Open church bank account
Optional: IRS Determination Letter
- File Form 1023 with IRS ($600, 6-9 months)
- Receive IRS determination letter
California Specific
- File Form 3500A (with IRS letter) or Form 3500 for CA tax exemption (free)
- Apply for property tax exemption (if applicable)
Document History
| Date | Changes Made | By |
|---|---|---|
| 2025-11-28 | Initial creation from template | - |
Priority Actions
Completed:
- Designate a leader/teacher (James Lee - Teacher)
- Include non-family attendee(s) (Hae Suk Lee)
- Establish meeting location (Coffee shops / rotating)
- Form board of 3+ members (James, Jae, Dennis)
Remaining to qualify:
| Priority | Action | Impact |
|---|---|---|
| 1 | File Articles of Incorporation | Essential #1 |
With 10/13 criteria met and 5/6 essentials complete, you exceed the typical threshold. Only formal incorporation remains.
This document is for internal planning purposes. Consult with a nonprofit attorney or tax professional before filing official documents with the IRS or state.