Answers to inquiry from a pastor in Denmark about setting up a “free and unincorporated church”


Dear Fellow Pastors,

I was wondering if it is possible to talk to you guys about setting up a free and unincorporated church here Denmark where i reside, i have understood most of it by now and understands that i am not supposed to do a IRS filing through the SS4 application or for the church to have a EIN number, instead i would like it to be trust, where Jesus Christ is the creator and i am the trustee and the members are the beneficiaries, is it possible to call you guys or vice versa, since i am in the process of establishing this and doing research about it, the church must also be capable of ordainations and baptismal ceremonies and issuing out baptismal certificates, maybe there is a church already in the states doing this where our church here could become a chapter of,

Most sincerely


Dear Bro. _________________,

We help churches in America who want to establish a trust – the church is trustor, the Lord Jesus Christ is beneficiary (true, equitable, owner of the trust estate), and the pastor is the trustee of the trust estate. See

The Church Bible Trust Relationship Explained and How a Church Can Nullify Her Efforts to Remain Under Christ Only for more basics on this.

Other articles which explain this are: (1) How a Church Can Organize to Remain a New Testament Church (Holding Property In Trust For God Is A Scriptural Principle Recognized by American Law) (050616); (2) What God Has Committed to Man’s Trust: “Ye Cannot Serve God and Mammon”: Steward or Trustee? (110817).

For links to other resources which explain this type of trust relationship, go to The Bible Trust Relationship: Links to Essays and Other Resources.  

Your statement concerning IRS filing through form SS4 needs further explanation for your understanding. I do not know what relevance your concerns have for a church in Denmark. Does Denmark have an IRS, a form SS4, and 501c3 status?

A church in America should not get 501c3 status (puts a church under IRS rules and red tape), become incorporated (organizes a church according to state non-profit corporation law with all the attendant rules and red tape), etc. If a church has requested and received 501c3 status, she has already compromised her position as a New Testament church and getting an EIN does no further damage to her position under Christ since she has already profaned herself.

We have helped many churches in America organize according to New Testament principles by establishing a trust relationship with property (which includes money and bank accounts). These churches are not legal entities partially or totally under the state of incorporation and the federal government through 501c3 or 508 status. They are not corporations, unincorporated associations, tax exempt organization or other types of legal entities. These churches do not hold property, bank accounts, insurance, etc. They do not contract, have secular offices, government rules and red tape, etc. Any bank accounts are held by the trustee in the name of the trust, liability insurance is in the name of the trust, leases of property for church meetings are in the name of the trust, etc. Nothing is held by or in the name of the church.

I regret that I am not acquainted with the church/state affairs in Denmark. I know what the Bible teaches churches, no matter what nation they are in, concerning church organization. No matter the nation, for a church to be pleasing to our Lord, that church should be under Him alone. From your e-mail, I believe that is what you believe also.

If you wish to discuss this more, call me at 512-785-8445.

God bless.

Your humble servant,
Brother Jerald Finney

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