The U.S. Court of Appeals for the Federal Circuit has ruled that a religious organization that primarily holds Internet and radio worship services does not meet the U.S. Internal Revenue Service’s definition of a church.

A three-judge panel on Monday unanimously upheld a ruling by the U.S. Court of Federal Claims, in a case brought by the Foundation of Human Understanding, founded by Roy Masters in 1963 and “based upon Judeo-Christian beliefs and the doctrine and teachings of its founder.”

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