would impinge on the guarantees of the First Amendment. ' All subsequent cases have ruled in favor of Universal Life Church as a legal and valid church establishment.
The United States military chaplain's handbook lists ULC as a recognized church. The Internal Revenue Service (IRS) sued in the 1970s, arguing the ULC was not considered a religious group. The IRS denied the Church's application for tax exempt status in 1969 and again in 1970 on the ground that the Church had engaged in activities outside the religious activities contemplated by the Internal Revenue Code provisions for § 501(c)(3) charitable organizations. After paying the taxes and interest due for fiscal year ending April 30, 1969, the Church brought a suit for refund and prevailed in the case of Universal Life Church v. The United States of America, with Judge James F.
