Today, Pentecost Sunday, is the day upon which we traditionally celebrate the birth of the Christian church. But before we light the candles and sing, “Happy Birthday,” perhaps we should take a few moments to talk about what the church is and what it isn’t.

What, exactly, is a church? How shall we define it and how shall we define its purpose?

The Internal Revenue Code uses the word “church” but it doesn’t actually define what it means by that word. Certain attributes of a church have been developed by the IRS and by court decisions, however, for determining if an entity is or is not a church. Here is a list of some of those attributes:

• Distinct legal existence
• Recognized creed and form of worship
• Definite and distinct ecclesiastical government
• Formal code of doctrine and disciplin…