The Salvation Army: A Model for the Church Then and Now

In 1913, when the United States introduced the modern income tax system, Congress carved out a special place for organizations dedicated to serving their communities. At the time, about 12,000 groups across the country were building what economists now call “social capital,” strengthening neighborhoods, caring for one another, and promoting what is known as human flourishing. Among them were churches, soup kitchens, shelters, and other local institutions meeting needs that the government could not.

This recognition gave birth to the nonprofit tax exemption, allowing organizations focused on community benefit rather than profit to thrive. But as the years went on and more groups applied for this special status, the Internal Revenue Service faced a challenging question: how do you define a church?

The IRS studied organizations that were not only preaching the gospel but also living it, feeding the hungry, housing the unhoused, supporting families, and ministering to “the least of these” in tangible ways. To create clarity, they developed a 14-point framework to determine whether an organization qualified as a church for tax purposes.

Here’s what might surprise you: The model they used was The Salvation Army.

The IRS looked at our movement and said, “This is what the Church looks like.”

For over 150 years, The Salvation Army has been on the front lines of mission and ministry, sharing the love of Jesus, meeting human needs in Jesus’ name without discrimination, and transforming lives. From its earliest days under William and Catherine Booth, our calling has been simple yet profound: to be the hands and feet of Christ in the world.

And while the world has changed dramatically since 1913 – planes, television, the internet, and technology we couldn’t have imagined – the heart of our mission remains the same. Today, there are nearly 1.9 million nonprofits in the United States, but our identity as a church first remains central to who we are.

We are more than a social service provider. We are the body of Christ, called to live out his love in every cup of water offered, every meal served, every prayer whispered, and every life touched.

As we look forward, the invitation remains: be the Church. Continue the work that inspired William Booth. Continue being the soul-saving mission that inspired the IRS itself to define what a church looks like.

Because when we serve faithfully, when we love unconditionally, and when we point people to Jesus, we remind the world why The Salvation Army still matters, not just in the past, but also right now.

This isn’t just our history; it’s our heritage and our ongoing mission. Each of us – officers, soldiers, employees, volunteers, and friends – has a role to play in ensuring The Salvation Army remains a living example of the Church in action.

Together, we can continue to build social capital, foster human flourishing, and, most importantly, lead souls to Christ.