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U.S. courts apply the strict scrutiny standard in two contexts:
• when a fundamental constitutional right is infringed, particularly those found in the Bill of Rights and those the court has deemed a fundamental right protected by the Due Process Clause or "liberty clause" of the 14th Amendment, or
• when a government action applies to a "suspect classification", such as race or national origin.

In U.S. constitutional law, when a court finds that a law infringes a fundamental constitutional right, it may apply the strict scrutiny standard to nevertheless hold the law or policy constitutionally valid if the government can demonstrate in court that the law or regulation is necessary to achieve a "compelling state interest". The government must also demonstrate that the law is "narrowly tailored" to achieve the compelling purpose, and uses the "least restrictive means" to achieve the purpose. Failure to show these conditions may result in a judge striking down a law as unconstitutional.

IRS Standards

IRS Fourteen Points

 

What defines a church? This question has bedeviled tax courts for years. The IRS has adopted a list of 14 criteria set out in De La Salle v. United States. Commonly referred to as the “fourteen points test”, it is important to note that the judges in the case did not intend for there to be a minimum number of criteria an organization must meet in order to satisfy the definition of a “church” as enumerated in their opinions.

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In applying the Fourteen Points analysis to determine whether a religious organization may properly be characterized as a church, the IRS considers whether the organization has the following characteristics:

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  1. Distinct legal existence KM has this

  2. Recognized creed and form of worship KM has this

  3. Definite and distinct ecclesiastical government KM has this

  4. Formal code of doctrine and discipline KM has this

  5. Distinct religious history KM has this

  6. A membership not associated with any other church or denomination KM has this

  7. An organization of ordained ministers KM has this

  8. Ordained ministers selected after completing prescribed studies KM has this

  9. Literature of its own KM has this

  10. Established places of worship KM has this

  11. Regular congregations KM has this

  12. Regular religious services KM has this

  13. Sunday schools for religious instruction of the young KM has this

  14. Schools for the preparation of its ministers KM has this

 

Scholarly analysis of the Fourteen Points by Robert Louthian and Thomas Miller recognized that the determination of what defines a church cannot be made solely on the number of the Fourteen Points a church meets. To quote:

 

“Given the variety of religious practice… Attempts to use a dogmatic numerical approach might unconstitutionally favor established churches at the expense of newer, less traditional institutions.”

Meyer's Test

Below is the entirety of the Meyers Test and you should answer everyone in your own words. Nothing is ever for certain, but this is the best the government has as their defense so if we can take it away from them, they will be forced to try something else or give up!      

   1. Ultimate Ideas: Religious beliefs often address fundamental questions about life, purpose, and death. As one court has put it, “a religion addresses fundamental and ultimate questions having to do with deep and imponderable matters.” Africa, 662 F.2d at 1032. These matters may include existential matters, such as man’s sense of being; teleological matters, such as man’s purpose in life; and cosmological matters, such as man’s place in the universe. KM know and respect all of the verying aspects of individual beliefs and only require that members agree to being children of mother earth, father sky and a Great Divine.

   2. Metaphysical Beliefs: Religious beliefs often are “metaphysical,” that is, they address a reality that transcends the physical and immediately apparent world. Adherents to many religions believe that there is another dimension, place, mode, or temporality, and they often believe that these places are inhabited by spirits, souls, forces, deities, and other sorts of inchoate or intangible entities. KM know and acknowledges these realms and honor them accordingly in our ceremonies and teachings.

   3. Moral or Ethical System: Religious beliefs often prescribe a particular manner of acting, or way of life, that is “moral” or “ethical.” In other words, these beliefs often describe certain acts in normative terms, such as “right and wrong,” “good and evil,” or “just and unjust.” The beliefs then proscribe those acts that are “wrong,” “evil,” or “unjust.” A moral or ethical belief structure also may create duties--duties often imposed by some higher power, force, or spirit--that require the believer to abnegate elemental self-interest.KM cover these with great emphasis in our Moral Compass Code of Ethical Conduct (KM Moral Code).

   4. Comprehensiveness of Beliefs: Another hallmark of “religious” ideas is that they are comprehensive. More often than not, such beliefs provide a telos, an overreaching array of beliefs that coalesce to provide the believer with answers to many, if not most, of the problems and concerns that confront humans. In other words, religious beliefs generally are not confined to one question or single teaching. Africa, 662 F.2d at 1035. KM being multi-cultural honors and strives to teach all of the sacred creeds encompassing spiritual & religious beliefs.

   5. Accoutrements of Religion: By analogy to many of the established or recognized religions, the presence of the following external signs may indicate that a particular set of beliefs is “religious”:

   a. Founder, Prophet, or Teacher: Many religions have been wholly founded or significantly influenced by a deity, teacher, seer, or prophet who is considered to be divine, enlightened, gifted, or blessed. KM has all of these in our Founders themselves as well as within our Officers, Spiritual Leaders, Elders & Teachers/ School. 

   b. Important Writings: Most religions embrace seminal, elemental, fundamental, or sacred writings. These writing often include creeds, tenets, precepts, parables, commandments, prayers, scriptures, catechisms, chants, rites, or mantras. KM have claim to all of theseas a muti-cultured spiritual collective and also sacred writings, tenants and wisdom works from our Founders, Elders and Teachers.

   c. Gathering Places: Many religions designate particular structures or places as sacred, holy, or significant. These sites often serve as gathering places for believers. They include physical structures, such as churches, mosques, temples, pyramids, synagogues, or shrines; and natural places, such as springs, rivers, forests, plains, or mountains. KM have these.

   d. Keepers of Knowledge: Most religions have clergy, ministers, priests, reverends, monks, shamans, teachers, or sages. By virtue of their enlightenment, experience, education, or training, these people are keepers and purveyors of religious knowledge. KM has all of these plus elder councils which oversee officer and member councils.

   e. Ceremonies and Rituals: Most religions include some form of ceremony, ritual, liturgy, sacrament, or protocol. These acts, statements, and movements are prescribed by the religion and are imbued with transcendent significance. KM provide these for Traditional & New Age.

   f. Structure or Organization: Many religions have a congregation or group of believers who are led, supervised, or counseled by a hierarchy of teachers, clergy, sages, priests, etc. KM have these both in the core structure of KM and also in the KM School.

   g. Holidays: As is etymologically evident, many religions celebrate, observe, or mark “holy,” sacred, or important days, weeks, or months. KM have our own and also honor all as applicible to member creeds.

   h. Diet or Fasting: Religions often prescribe or prohibit the eating of certain foods and the drinking of certain liquids on particular days or during particular times.
KM practice these accordingly to creed and for ceremonial purposes.

   i. Appearance and Clothing: Some religions prescribe the manner in which believers should maintain their physical appearance, and other religions prescribe the type of clothing that believers should wear. KM reserves this right but doesn't mandate it on general members, we ask healers, leaders and etc. to dress accordingly to ceremonial creed.

   j. Propagation: Most religious groups, thinking that they have something worthwhile or essential to offer non-believers, attempt to propagate their views and persuade others of their correctness. This is sometimes called “mission work,” “witnessing,” “converting,” or proselytizing. KM does this, we call it "roadwork".

By being a child of KM, so long as you maintain true north with your moral compass, which should easily alignment with ours, you collectively meet ALL of them even if or before you ever implement and flourish them to attain free-standing adult independence... IF it's something you ever even want to do... you don't have to, flourishment goals and potential are completely up to you... mommies cool with it either which way so long as you grow upright in integrity... that's what matters to KM!

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NO RUSH

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