RoadMAP admits to having a longstanding and bemused interest in the rather wacky and idiosyncratic radio sermons and counseling delivered by a fellow named Roy Masters.  The IRS revoked the “church” status of Master’s Foundation of Human Understanding a few years ago, and last month the U.S. Court of Federal Claims agreed in this decision. What caught RoadMAP’s attention was that a major factor in the Court’s analysis was its view that a group of people who gather virtually on the Internet do not constitute a congregation.  As social media evolve, this holding may raise pose increasingly important First Amendment questions.

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