The IRS Criteria.

[I took this next paragraph from a website, but I don't know which one.]
"The IRS recognizes that the "statutory term ‘religion’ cannot be defined with precision" and the fact that "serious Constitutional difficulties would be presented if this section were interpreted to exclude even those beliefs that do not encompass a Supreme Being." The IRS nonetheless uses a subjective, highly questionable, fourteen point-test to determine whether or not an organization is a "church". Courts often use one or more of these criteria in determining that a mail-order ministry is not qualified for tax exemption. In general, the criteria tend to apply to large, formal, well-established churches but not to smaller and less traditional or established denominations. Indeed, because they discriminate between religious organizations, they would seem to violate the first amendment. The IRS, as is argued below, should abandon these criteria and use the test proposed above as its standard to determine whether or not an organization is, in fact, a church."

The IRS criteria are:

1. a recognized creed and form of worship
COMPLETED: SPEEDOS (OR NUDITY) AND WATERGUNS
2. a distinct religious history
COMPLETED: WHEN AND HOW SQUIDISM WAS CREATED ARE KNOWN
3. a membership not associated with any other church or denomination
COMPLETED: THE FIRST (CHRONOLOGICALLY) CHURCH OF SQUIDISM
4. a formal code of doctrine and discipline
COMPLETED: THEOLOGY IS DETAILED
5. a literature of its own
COMPLETED: THEOLOGY IS DETAILED
6. established places of worship
COMPLETED: OCEANS, POOLS, BATHTUBS
7. regular congregations,
COMPLETED: ONCE A MONTH, AND ON THE RELIGION’S BIRTHDAY
8. regular religious services
COMPLETED: ONCE A MONTH, AND ON THE RELIGION’S BIRTHDAY
9. a definite and distinct ecclesiastical government
STILL TO BE DONE: ANY LIFEGUARDS AT A WORSHIP ARE THE HIGHEST MORTAL AUTHORITY
10. school for the preparation of its ministers
STILL TO BE DONE: MUST BE A WATER SAFETY INSTRUCTOR CERTIFIED BY THE RED CROSS
http://www.redcross.org/services/hss/aquatics/wsi.html
11. ordained ministers selected after completing prescribed studies
STILL TO BE DONE: ALL WHO HAVE TAKEN THE TRAINING AT SWIM INSTRUCTION
12. an organization of ordained ministers
STILL TO BE DONE:
13. Sunday schools for religious instruction of the young
STILL TO BE DONE:
14. a distinct legal existence
STILL TO BE DONE: FILL OUT 501(c)3 PAPERWORK