The IRS receives a Form 1023 from a church. The church describes its activities as follows:

The minister receives proper ordination to be a minister through a mail order ministry service. The requirement is to pass a 10-question true-false test by mail on the creed of the religion, a form of the Christian religion. The minister then establishes a "church" in his house and has services every Sunday morning. The forecast of how many worshipers to the weekly service is left blank on Form 1023. Also, left blank is the forecast for donations except that the minister will donate the proceeds of his paycheck from his day-job (a plumber) to the church.

[Note: He expects to get a charitable donation for his contribution.]

Discuss if this is a church under 501c3. What factors need to be considered? How do you think the IRS rules on a case like this and why?

While answering this question in an essay format, You would have to back up the reasoning with Internal Revenue Code. The length should about 2 paragraphs.