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How does the Internal Revenue Service determine if some organization is a church? a . It requests the World Council of Churches if this organization

How does the Internal Revenue Service determine if some organization is a church?
a.
It requests the World Council of Churches if this organization has a membership.
b.
It uses a combination of 14 characteristics.
c.
It makes an expertise if the organization proclaims belief in Jesus Christ.
d.
It surveys public opinion on the issue.

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