Federal Court, the IRS and Internet Churches

The IRS have declared that a church has to have a meeting with people to be a church. Internet/radio churches do not count. Looks like they know a thing or two: Federal Court, the IRS and Internet Churches | 9Marks:

The court's ruling in the case gives guidance - and warning - to churches that use newer technologies to broadcast sermons and other religious messages to reach a wider, and perhaps younger, audience. To maintain 'church' status with the IRS, churches that take advantage of technological advances should ensure they are holding regular communal worship services for congregations that are physically present, and that such communal worship is not merely incidental to virtual activities