Church Loses Its Tax Status

A Philadelphia-based church whose religion centers around manipulation of the spine has lost its federal tax exemption because, the Tax Court ruled, its operation sounds a lot like a commercial enterprise.

Triune of Life Church Inc. failed to prove to the court’s satisfaction that it was operated exclusively for tax-exempt purposes and that none of its earnings benefited any private individual.

The church was founded in 1979 by Dr. Reginald Gold, a chiropractor. Its chief sacrament is spinology, which, according to church pamphlets, aims to correct interference with the nerve cells that control the body.

“The spinologist gently applies the hands to the spine, enabling the body to correct any deviations that interfere with the flow of life energy,” the pamphlets state.

The court found that for a $3,000 fee, the church offers a course to train members in spinology, “an art that bears a striking resemblance to chiropractic.