Letter drafted by church members and sent to certain pastors concerning church corporate tax exempt status


October 3, 2018

Dear Pastors __________ and _______________,

Subject:  Bondage and Deliverance From IRS Section Codes 501(c)(3) and 508

The Lord so loved the church that he gave his only begotten son (Ephesians 5:25).  The church was established by God as a source of stability, protection, and to prevail against the gates of hell (Matthew 16:18).  This is further supported in God’s Word that the Lord has put all things under man’s feet and for us to be the head over all things to the church (Ephesians 1:22). Is today’s church truly under Christ or the government?

The church plays a vital role in today’s society to promote biblical principles and moral and ethical living, as people are bombarded with distraction, deception, and lack of honor and integrity by mainstream media, social media, and the U.S. government (FBI, DOJ, CIA, Congress, etc.).  Although the church was established by God to share the gospel, bring the lost into God’s Kingdom, heal the sick, and to stand against and overcome evil through his Word, the church is supposed to be under God’s power and jurisdiction, accountable to God not the government.   However, today’s church, its ministries, and other religious organizations established through the 501(c)(3) are in bondage through government incorporation in exchange for tax exempt benefits (Mark 3:15, Ephesians 6:15).  This process became law in the 1954 Johnson Amendment.  The misconception is the First Amendment already grants the church tax exemption.

In addition, Hosea 4:6 states “My people are destroyed for lack of knowledge”.  The IRS’ Code Section 501(c)(3) is a covenant and  partnership with the government which has adverse consequences, restraining and absolutely prohibiting the church, its ministries, and other religious organizations from directly or indirectly participating, intervening, endorsing, opposing, and speaking out against or for any political campaign or candidate for elective public office.  If the church speaks out, their tax-exempt status can be revoked.  Consequently, the 501(c)(3) establishes God’s church as a worldly organization, relinquishing God’s power over the church and aligning it on equal footing with the Church of Satan, Planned Parenthood, American atheists, and Islamic organizations; thereby, granting the government considerable control and power over the church, its ministries, and other organizations. 

Although the U.S. Constitution gives us freedom of speech and the right to assemble and peacefully protest, 501(c)(3) status has had an adverse effect on America and our way of life.  The following are only a few events that have occurred on our watch clearly demonstrating the power the government has over the church and where the church failed to take action:

  • Prayer was taken out of our schools in 1962 (Star, 2014).
  • Roe versus Wade was passed in 1973, and 60 million babies have lost their lives due to abortion (History, 1973).
  • After a complaint was received, a Bible was removed from a display inside a Veterans Clinic (Starnes, 2016).
  • President Obama appoints a transgender to the Advisory Council on Faith-Based Neighborhood Partnerships (Hallowell, 2016).
  • A counter-intelligence briefing at Fort Hood told soldiers evangelical Christians are a threat to Americans and for a soldier to donate to such a group “was punishable under military regulations (Ertelt, 2013).
  • A Department of Defense military training manual teaches soldiers people who talk about “individual liberties, states’ rights, and how to make the world a better place” are “extremists”.  It also refers to the Founding Fathers as “extremists” and those “colonists who sought to free themselves from British rule” — as possessing “extremist ideologies and movements” (Salazar, 2013).
  • The Obama Department of Justice defunded a Young Marines chapter in Louisiana because their oath mentioned God, and another youth program because it permitted a voluntary student –led prayer (Starnes, 2013).
  • The administration announces the rights of religious conscience for individuals will not be protected and under the Affordable Care Act (Ertelt, 2013).
  • The administration argues the First Amendment provides no protection for churches and synagogues in hiring their pastors and rabbis (Olson, 2012).

Isaiah 9:6-7 states Jesus was born and God gave us his son and the government would be upon his shoulders, and he would be called Wonderful, Counselor, The Mighty God, The Everlasting Father, The Prince of Peace. Of the increase of his government and peace there shall be no end, upon the throne of David, and upon his kingdom, to order it, and to establish it with judgment and with justice from henceforth even forever. The zeal of the Lord of hosts will perform this.

Is today’s church truly a church of God or a government-owned entity?  The IRS’ Code Sections 501(c)(3) and 508 incorporations are tradeoffs between the church and the government for money and benefits, or to put it blatantly, Judas’ 30-pieces of silver.  The church, through its lack of knowledge, has relinquished God’s authority for the tax exempt status and its benefits; consequently, silencing its voice on all political issues and candidates opposing Christian beliefs and values.  Therefore, the church is promoting the gospel under the power and control of the U. S. Government.  The government has the power to close down a church and take its property, if it speaks out. 

An example of this power was demonstrated when Attorney General John Ashcroft slandered the Indianapolis Baptist Temple and its congregation in a speech carried live on CNN December 5, 2001, connecting them to domestic terrorist.  Evidence showed the Clinton/Reno administration targeted the church and its pastor, using the IRS to eliminate all churches, ministries and preachers who dared to speak out against the government (Dixon, 2002, Dixon, 2016).   Additionally, the U.S. Supreme Court refused to hear the case against the Indianapolis Baptist Temple Church in January 2001 and the U. S. Government began using this case against other churches.  Furthermore, the Supreme Court heard a disabled golfer’s case under the Disability Act who wanted to ride a golf cart in the Professional Golf Association tournaments, and a case where an illegal alien was suing the State of Alabama, who had no rights in the U.S. These two cases took priority over God’s church and reflected the Supreme Court’s views towards the church and Christianity (Dixon, 2016). Basically, God was thrown out of Washington, D. C., and the government won and the church lost.

So, what’s the next step?  President Trump has already taken the first step to free the church from the 501(c)(3) and 508 bondage.  On May 4, 2017, President Trump signed an Executive Order removing the financial threat faced by tax-exempt churches from the Internal Revenue Service when pastors speak out on behalf of political candidates and issues opposing Christian values and beliefs.  However, in order for this Executive Order to be permanent, it must be voted on and made law by Congress.  In the interim, the church must reflect on its relationship with God.  Does the church serve God and operate only under his jurisdiction and authority, or does it serve man and the U. S. Government?  Is the church willing to surrender its tax-exempt status and benefits?  The misconception with tax-exempt status and benefits is the church already has tax-exempt status under the First Amendment of the U. S. Constitution. 

So, how does a church unincorporate its 501(c)(3) and 508 status?  There is a legal process that must be followed requiring the Declaration of a Trust.  A church may execute a Declaration of Trust proclaiming it is placing church property under the care of a trustee who will hold the legal, earthly title to the property for the benefit of the true and equitable owner of the property, the Lord Jesus Christ. The Declaration of Trust and associated documents are in line with both secular law and biblical principle. The trust relationship is recognized by American Law, but the “common law trust” was not and is not created by man’s law; American law only recognizes the relationship. However, American law has expanded the concept to trusts other than the common law trust. Now, trusts devised by man’s law are “legal entities.” Examples are the business trust and the charitable trust. One must know what he is doing to establish the “common law trust” which is not a legal entity. For more information on how to change to a Declaration of Trust, please contact Jerald Finney at (512) 785-8445 or via Jerald.finney@sbcglobal.net .  Jerald Finney is the Biblical Law Center National Director and Legal Counsel.  He can lead you through the process to freedom from the 501(c)(3) and 508, and aligning your church with the Lord Jesus Christ. 

Additional information how to move off of the 501(c)(3) and 508 can be found at Mr. Finney’s Website at www.jeraldfinney.com , under Separation of Church and State. Information may also be found at the Biblical Law Center’s Website at www.biblicallawcenter.com   Finally, Chapter 11 in the book, “Trump Prophecies” goes  further in-depth regarding the 501(c)(3) and 508.

God Bless You on your journey to align your church with God’s authority and jurisdiction.  Please feel free to call us if you would like to talk to us about this matter.

__________________ and ________________

_______________ Church


America’s most biblically-Hostile U.S. President. (n.d.) Wallbuilders Website.

Dixon, G. (2016). John Ashcroft lies about Jesus being King – Seizes a Baptist Church: Ashcroft said – when I came on board last winter the first order was to seize the Baptist Temple: He ordered the raid on the church. Biblical Law Center Website.

Dixson, G. (2016). United States Supreme Court outlaws the New Testament church in America, refuses to hear Baptist Temple Case.  Biblical Law Center Website. 

Ertelt, S. (2013). Army briefing tells soldiers Christians and Pro-Lifers are a radical threat.  LifeNews.com Website.

Ertelt, S. (2013). Obama Admin’s HHS mandate revision likely excludes Hobby Lobby. LifeNews.com Website.

Finney, J. (n.d.). Separation of church and state.  Biblical Law Center Website.

Hallowell, B. (2016). Obama appoints transgender leader to advisory council on faith-based neighborhood partnerships. The Blaze. Website.

Olson, T. (2012).  Church wins firing case at Supreme Court.  Christianity Today Website. 

Roe v. Wage. (1973). This day in history.  History Website.  A&E Television Networks.

Salazar, A. (2013). DOD training manual: Extremist Founding Fathers would not be welcome in today’s military. Infowars.com Website.

Star, P. (2014). Education expert: Removing bible, prayer from public schools has caused decline. CNSNews.com Website.

Starnes, T. (2013). DOJ defunds at–risk youth programs over “God” reference. Townhall Website.

Starnes, T. (2016). Bible removed from POW/MIA display inside a VA clinic. Fox News Website.

A World of Children

Jerald Finney
Copyright © November 13, 2018

Every one of us is a child[i] to one degree or another. Not a one of us is completely mature. For one to advance toward maturity, he must be taught not what to think but how to think. For purposes of this essay, child means, “an immature or irresponsible person” or “a person who has little or no knowledge, understanding, or wisdom in a particular area.” A graduate school professor can still be an immature child. No child—whether liberal, conservative, religious, infant who has just begun to think cognitively, very old—is excluded from the analysis; everyone is included. Keep in mind that everyone is religious; and that every person who can know or apprehend by some minimal level of understanding has a philosophy,[ii] every philosophy has a theology,[iii] and every theology has a deity.[iv]

Many of us have heard advertisements read or enacted by children (both young and old). In one often played radio advertisement a young child reads, performs, and enacts an advertisement which has the purposes of appeal to the emotions and solicitation of gifts for an organization which feeds starving children. Listeners know that the child, like the Hollywood actor who wants to teach others about politics and politicians, has little experience, knowledge, and understanding concerning anything he is saying. Nonetheless, emotional appeal alone is enough to bring in a lot of dollars from many who never examine the philosophy, theology, and deity of those who sponsor the advertisement and use a child to present it. They never look into the percentage of gifts that actually go to feed poor children, the salaries of the employees and officers of the organization that is managing the gifts, the ultimate results of giving through the organization or person responsible for the ad. They do not investigate whether or not the gifts to the cause may ultimately do much more harm than good. They do not investigate the truth of the allegations in the ad. They do not look at alternatives to solving the alleged problem.

Teacher talking to students in classroom

Many children are college graduates, some with “doctors” degrees who have been brainwashed as opposed to educated. True education teaches people how to think not what to think; how to examine the veracity of alleged facts, principles, and theories. True education trains the mind to search for truth with an open mind; to examine different allegations, conclusions, facts, philosophies, theologies, and deities. True education starts with particular facts and truths, not with the conclusion.

College graduates have, for the most part and no matter their field of study, been indoctrinated into a liberal mindset which is guided by postmodernism.[v] They believe what they are told. They do not analyze beyond the very limited framework built by their authorities.  They do not question their authorities. They do not realize that their authorities start with an answer and then select facts which support, when taken out of context, that answer. They do not open their minds to other points of view, experiences, or claims. Their minds spontaneously concoct solutions and conclusions. Should their attempt to solve a problem or problems from their philosophical basis fail, they formulate and apply another ideology. The result is always failure to advance and backwards progress with ever more serious consequences.

Some children are very religious. Some are born again Christians. The common ground of most such children is that they have not critically analyzed the validity and/or the deeper teachings of their philosophy, theology, and deity; they have gone no further than the fundamentals and acceptance of their authority. Of course, if they are truly “born again” they are a new creature, a regenerated spiritual being; but even though born again, most remain spiritual babes since they never study, analyze, and meditate on the Word of God.[vi] They generally accept what they are told by their professors, religious leaders, and experts. Their attitude is “Our teacher told us this so it must be true, right, and good.” They do not examine their ultimate authority, the Word of God. Most do believe that God has given them a Word that they can depend upon; in inerrant and infallible preserved Word.

Most “Christians” are spiritual[vii] babies. Most will not endure sound doctrine[viii] much less examine such doctrine. Those who are called to be teachers usually are children who avoid venturing beyond anything that is not a simple fundamental of the faith for fear of offending some member of the church; some never mention such important fundamentals as sin and hell for fear of offending some baby Christian or lost person. Definitely, fewer such leaders go on to or even know the deeper doctrines of Scripture such as church, governments, and the relationship of church and state. For example, even more dedicated church members sometimes find teaching on the institution the Lord loved and gave himself for, a doctrine which consumes the major part of the New Testament, boring and unacceptable.

As a result of infantile status, people are “tossed to and fro, and carried about with every wind of doctrine, by the sleight of men, and cunning craftiness.”


[i] For purposes of this essay, child means, “an immature or irresponsible person” or “a person who has little or no knowledge, understanding, or wisdom in a particular area.” Child can also mean “a son or a daughter.”

[ii] For purposes of this essay, philosophy means, “the study of the fundamental nature of knowledge, reality, and existence.”

[iii] For purposes of this essay, theology means, “religious beliefs and theory.”

[iv] For purposes of this essay, theology means, “Any person or thing exalted or deified and honored as one’s ultimate authority.” The laws and ordinances of a deity direct the individuals under his control; those who give or pledge their allegiance to him. When one’s deity does not control the society or civil government in which that individual lives, he will, actively or passively, work for ordination of his deity over all areas of government—individual, family, civil, and religious.

[v] Postmodernism teaches that everything is relative. My reality is just as valid as your reality. My reality says that I am god or Ronald McDonald is god; you have no right to say that your God or god is the only God or god or superior to my god. My reality says that sodomy is an acceptable lifestyle and you have no right to say that sodomy is wrong or that sodomy is a sin. Every man’s reality is just as acceptable as that of every other person. Truth is relative to the postmodernist. Everyone’s truth is as valid as that of everyone else. How does the postmodernist view the truth of one who says that there is only one truth? The postmodernist claims to be tolerant and the only thing that he will not tolerate is the intolerable meaning that which says that there is only one truth. Where does this relegate God the Son of the Bible and the founder of Christianity. Jesus said, “Jesus saith unto him, I am the way, the truth, and the life: no man cometh unto the Father, but by me” (John 14:6). The answer is obvious.

[vi] 1 Peter 2.2.

[vii] For more understanding of “spiritual” see, e.g., What is a Spiritual entity? (https://jeraldfinney.com/2017/12/08/what-is-a-spiritual-entity/).

[viii] See, e.g., Hebrews 5.11-6.2; 1 Corinthians 3.1-3; Acts 20.26-38.

Answer to question concerning my posting on Facebook of links to some Prophecy News Watch Articles

Prophecy News Watch promotes a fake Bible.



Brother Finney, Why are you promoting the prophecy news watch people promoting that fake Bible? Their understanding of prophecy can’t rise higher than the spirit they’re serving and feeding from. And any time you post their articles the ad for their fake Bible comes up & is promoted. It’s like digging the ground from beneath your own feet with regard to the building of the antichrist unity.

My Answer:

Dear Sister ______________,

Thanks for letting me know that PNW promotes a fake Bible. I did not know that, and I did not know that their ad pops up when someone goes to their link. As you know, I am 100% KJB. I receive the PNW e-mail with links to news articles, some of which are very informative. I know that many of their articles are plagiarism because I many times google to check the accuracy out.

I have never ordered any of their books or materials, so I do not know what they teach. I just find the articles they offer informative. I definitely do not recommend them as a reliable source for help with Bible study. I test all “teachings” on the Bible against the Word of God, the KJB.

Thanks again.

Brother Finney

Reply to My Answer:

Thank you for responding.  I’m thankful, & glad to hear you haven’t changed your stance.  So that makes me wonder about the links and news stories that I post on facebook with comment.  Apparently the preview that comes up when we post is not what stays on our feed, because that ecumenical one world Bible ad is what shows on my feed from your share, and occupies the top third of the window when I open the link, the news story beginning lower third after their header & so forth.  That is very disturbing.  Might be time to leave Facebook.  It looks like such a good witnessing place, and a sort of fellowshipping space for likeminded people with so many of us isolated…..but not if they’re skewing & undermining the witness

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