Mason Powell (J.D. 2013, Kentucky), Note, Ecclesia Semper Reformanda Est: Radical Reformation and the IRS, 101 Ky. L.J. 207 (2013):

Section I discusses the importance of churches and the inherent semantical difficulties of creating a satisfactory definition to adequately define “church.” Section II will examine the irreducible ecclesiological minimums utilized by both the government and churches themselves. Section III will present my own irreducible ecclesiological minimum, a streamlined version of existing “law” that I propose is both legally and theologically satisfactory. Finally, Section IV of this note provides conclusory remarks and reiterates the need for, and difficulties inherent in, creating a legal definition for the church.