Temple of Consensual Power Exchange (CoPE) is seeking recognition as a church under the Internal Revenue Code. This page provides an explanation for how CoPE meets the attributes of a church as detailed in “Churches” Defined on the IRS website. The excerpt below was taken from that page, which is sourced from the IRS document Publication 1828, Tax Guide for Churches and Religious Organizations [605kb pdf download]:

“The term church is found, but not specifically defined, in the Internal Revenue Code. With the exception of the special rules for church audits, the use of the term church also includes conventions and associations of churches as well as integrated auxiliaries of a church. Certain characteristics are generally attributed to churches. These attributes of a church have been developed by the IRS and by court decisions.”

“Churches” Defined, IRS website

  1. Distinct legal existence
    Temple of Consensual Power Exchange, Inc. will be a legally recognized corporation registered in the state of Georgia.
  2. Recognized creed and form of worship
    CoPE believes that consenting adults have the right to express their personal faith in the form of trust or confidence in someone or something. CoPE defines worship as “to regard with great respect, honor, and devotion.” CoPE members engage in worship by first respecting individual autonomy and honoring boundaries. We practice devotion to one another by seeking and receiving enthusiastic consent prior to participating in communal worship as defined by the participants.
  3. Definite and distinct ecclesiastical government
    CoPE is governed by a Board of Directors.
  4. Formal code of doctrine and discipline
    “A formal code of doctrine and discipline generally refers to the doctrine and discipline in the every-day behavior of the congregants of the church, rather than to the formal corporate rules of the church organization.”
    The CoPE Board of Directors will create, adopt, and enforce the CoPE Code of Doctrine and Discipline.
  5. Distinct religious history
    CoPE is part of a long history of misunderstood forms of worship and devotion between consenting adults.
  6. Membership not associated with any other church or denomination
    CoPE does not require its members to renounce membership in other denominations, but our membership does include those who are not associated with any other church or denomination.
  7. Organization of ordained ministers
    CoPE spiritual leaders do not require ordination.
  8. Ordained ministers selected after completing prescribed courses of study
    CoPE spiritual leaders are expected to have a working knowledge of the CoPE Code of Doctrine and Discipline and to uphold certain standards of behavior.
  9. Literature of its own
    CoPE has a growing library of literature of a philosophical, instructional and informational nature.
  10. Established places of worship
    CoPE members may designate their own sacred worship space, known as a Sacellum, or worship communally in other worship spaces.
  11. Regular congregations
    CoPE members will congregate from time to time for fellowship, devotionals and social gatherings.
  12. Regular religious services
    CoPE will have regularly scheduled worship services.
  13. Sunday schools for the religious instruction of the young
    CoPE membership is limited to adults. New and potential members will be able to access guidance and instruction through the CoPE @ HOME mentorship program.
  14. Schools for the preparation of its members
    Ongoing educational opportunities are a core part of CoPE. In addition to online classes and instruction, in-person training will be available from time to time.