The First Amendment to the United States Constitution.
The history of the First Amendment is a history of persecution of those who stood against state “establishment of religion.” The established churches persecuted those true born again believers and others who stood against union of church and state and establishment of religion. In general, those believers who adhered to the apostolic doctrines and stood against union of church and state and its dogmas can be referred to as historic Baptists. Their unrelenting stand resulted in the adoption of the First Amendment to the United States Constitution.
The First Amendment to the United States Constitution says, “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.” The religion clause of the First Amendment, “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof,” legislates the Bible principles of separation of church and state and “soul liberty.” This brief article presents the history of the First Amendment in a nutshell. See Endnote for links to more detailed histories.
Christians, since the beginning of the church age, have, generally speaking, always been persecuted to one degree or another. They were persecuted because they obeyed God rather than men (man’s law) when man’s law required them to disobey God’s law. Of course, Americans have yet to suffer more than some inconveniences which, to this point cannot be called persecution; but Christians are, this very day, being severely persecuted in many countries.
Jesus Christ was crucified since He came to lay down his life for the sins of the world. After the crucifixion of Christ, the Jews persecuted the Christians. All the apostles except John, who was persecuted but not killed, were martyrs as were many other Christians. Roman Emperors, off and on, persecuted Christians.
In the early fourth century some of the pastors or bishops went to Rome, at the invitation of Emperor Constantine, and agreed to unite church and state, to make “Christianity” the official religion of the Roman Empire. Not long after that, the official church/state establishment began to viciously persecute dissenters, those labeled to be “heretics” by the establishment. For over a thousand years thereafter, established churches persecuted dissenters.
Augustine early on developed the Catholic theology that was the basis for the brutal torture and murder of at least 50 million people labeled to be “heretics” by Catholic/state establishments. The Protestants—Luther, Calvin, Zwingli, the Church of England etc.—continued the persecutions as they accepted and implemented Augustine’s church state theology.
The persecution by established churches continued in the colonies, mainly under the Puritans in New England and the Anglicans in the South. The Catholic Church had no or insignificant influence in the American colonies and the early Republic since Catholics were few and far between. Had the Puritans and Anglicans had their way there would never have been a First Amendment; church/state establishment of one most powerful church would have been enforced by man’s law in America.
Due to the circumstances of colonization, the persecution in the colonies was severe at times, but not as severe as it had been in the Old World. Forces came together in the colonies which gradually eroded the power of the establishments. Generally speaking, the establishment of one church gave way to the establishment of multiple churches.
A theological warfare went on in the colonies between the dissenters, mainly the Baptists, and the established churches. The Baptists were the primary foes of establishment, of “union of church and state” which, as always, came about through man made law. Men such as Roger Williams, Dr. John Clarke, Isaac Backus, and John Leland fought and wrote extensively against establishment and Protestant theology. Many Baptists and others labeled “heretic” by established churches were persecuted.
As a result of Baptist efforts in the colonies, from the early 1630’s to the adoption of the United States Constitution and the Bill of Rights, the First Amendment was adopted. The spiritual warfare in the colonies gradually eroded the concept of the establishment of only one church. By the time the Constitution and First Amendment were adopted, only seven states still had forced “multiple establishment” (more than one established church). The other states had already moved to choice—churches could choose whether to become established under the law of the state.
The continuing efforts of Baptists after that led to Massachusetts being the last state to do away with forced establishment. Since that time, all states, though their constitutions, provide every church a choice: remain under God only or become established, that is, submit to the law of man. In 1954, the federal government passed into law 26 United States Code §§ 501(c)(3) and 508. Since passage of that law, a churches chooses either to remain non-taxable under the First Amendment or to establish under 501(c)(3) and 508 federal tax exempt law.
A legal entity is a temporal earthly entity created and/or recognized by the law of man. The entity can be charged with a crime, sue and be sued, and act legally by entering into contracts, buying property, etc. Civil government has jurisdiction over legal entities.
Individuals are legal entities which are not created by the laws of man, but recognized by the laws of man. Legal speaks of earthly, temporal, as opposed to heavenly or eternal. A person in his/her right mind is a legal entity. If the person is lost, he is a legal entity only. If he is a born-again believer, he is both a legal entity and a spiritual entity. However, an earthly government cannot assume jurisdiction over his spiritual life. “And fear not them which kill the body, but are not able to kill the soul: but rather fear him which is able to destroy both soul and body in hell” (Matthew 10.28).
There are also legal entities which are created by the laws of man; these entities are made up of organizations of persons. Included are corporations (aggregate or sole, for-profit and non-profit), unincorporated associations, charitable trusts, business trusts, incorporated 501c3 or 508 tax exempt organizations and the list goes on. These type organizations are subject to the agreements made when they organized under man’s law.
Legal entities include associations; corporations; partnerships; proprietorships; and business, charitable, and other kinds of trusts (but not simple trusts, as explained below). Neither God nor the spirit of God have anything to do with their organization and operation. The law calls them “artificial persons.” They can be charged with crime, sue, be sued, assume legal, temporal, earthly obligations, and act legally by entering into contracts, buying property, opening bank accounts, hiring employees, running businesses (like schools, cafes, day care centers, etc.), and so forth. Satan can infiltrate and take over legal entities since they temporal, worldly, and run at least partially by maybe wholly by the laws of man. See Satan is the god of this world who orchestrates the world system.
All legal entities, other than individuals, are created by man-made civil government law. For example, American corporations, including church non-profit corporations, are created by state corporation law. Other legal entities such as sole proprietorships, are not created by man’s law, but are recognized and controlled by man’s law since they are businesses with income; they must, for example, get an assumed name, file income tax returns, get an Employer Identification Number, pay income taxes on profits and social security taxes on employees, register with the state sale tax office and pay sales taxes, etc.
Many churches choose to be both legal and spiritual entities and many are legal entities only. Some churches, the remnant, protected by the law in America–the First Amendment and corresponding state constitutional provisions–choose to remain true to New Testament Church Doctrine and Example by remaining spiritual entities only. See Is a church a spiritual or legal entity? for more concerning this matter.
Churches, unlike businesses or charities, are protected by the First Amendment to the United States Constitution and corresponding state constitutional provisions which guarantee freedom of religion. Those laws give churches a choice. Churches choose whether to become a legal entity or remain a spiritual entity only. For more on this, see Is a church a spiritual entity, a legal entity, or a spiritual/legal entity?
“Beloved, believe not every spirit, but try the spirits whether they are of God: because many false prophets are gone out into the world” (1 John 4.1). The church of Satan and the church of Wicca are guided by spiritual forces, but not of God. In this lesson, “spiritual” refers only to spiritual entities of God, of which there are two.
The Bible teaches that a spiritual entity is eternal and heavenly (like heaven). A spiritual entity is either an individual who—unlike the lost person who is a temporal, earthly entity only—is born again and indwelt by the spirit of God or an assembly of such persons which the Bible calls a church. En[i]
As to the individual, we read in John 3 that to enter the kingdom of God, the spiritual realm, one must be born again, born of the spirit. A born-again believer is therefore a spiritual being. He will be an ideal earthly citizen. God predestines him to be conformed to the image of His Son (Romans 8.29). A born-again believer in Christ has been made alive spiritually, regenerated, a new creature in Christ Jesus. En[ii] The law was not made for such a man since he, being indwelt by the Holy Spirit, is directed by the Holy Spirit.Id. The New Testament gives many commands for the believer. En[iii]
A spiritual man serves the Lord only, not the Lord and the world or the god of this world. “No servant can serve two masters: for either he will hate the one, and love the other; or else he will hold to the one, and despise the other. Ye cannot serve God and mammon” (Luke 16.13).En[iv]By serving the Lord Jesus Christ, a believer will be an ideal citizen of the world.
Before His death, burial, and resurrection, God the son called out His apostles, walked with them, assembled with them, taught them, comforted them (Jn. 14.16), and answered their questions. After His resurrection and before His ascension, He told them to wait at Jerusalem where they would receive power after the Holy Ghost came upon them, after they were baptized with the Holy Ghost (Acts 1.5, 8). They complied, and on the day of Pentecost, were baptized with the Holy Ghost.
After the day of Pentecost there was a transition period when new believers were not immediately indwelt with the Holy Ghost when born again; but after a time, every new believer was and is indwelt by the Holy Ghost at the moment of salvation. Before, God the Son walked with believers. God the Holy Ghost now indwells believers in Christ and connects them to their new Head, the Lord Jesus Christ. They are spiritual beings.
The Lord “added to the church daily” all those saved in Jerusalem after the day of Pentecost (Acts 2.47). Such is the continuing order for all new believers and churches since that time. God desires all individuals who are saved to join with a local assembly of believers, a church ordered according to the principles of the New Testament.
New Testament churches under Christ were and are spiritual entities. Such churches can fall away and become apostate. See, The Biblical Doctrine of the Church. According to the example of New Testament churches and New Testament church doctrine, God desires that a church be a spiritual entity, not a spiritual and legal entity or a legal entity. A church is composed of spiritual beings, born again believers. Of course, a lost person may deceive a church, but he can never be a true member of that church even though he may be viewed as such by those deceived. See, Matthew 7: 15-20; Acts 20:28-31; 2 Corinthians 11:13-15; Galatians 2:4; 2 Timothy 3 (the apostasy predicted); 2 Timothy 5:1-5 (the faithful servant); 2 Peter 2:1-22; 1 John 4:1; A church ordered after the principles in the New Testament and according to the examples of New Testament churches is a spiritual entity, a spiritual body, a spiritual organism, not an earthly organization.
1 Peter 2:5 says, speaking to born again believers: “Ye also, as lively stones, are built up a spiritual house, an holy priesthood, to offer up spiritual sacrifices, acceptable to God by Jesus Christ.”
Ephesians 2.19-23: “Now therefore ye are no more strangers and foreigners, but fellowcitizens with the saints, and of the household of God; And are built upon the foundation of the apostles and prophets, Jesus Christ himself being the chief corner stone; In whom all the building fitly framed together groweth unto an holy temple in the Lord: In whom ye also are builded together for an habitation of God through the Spirit.”
Ephesians 4:16: “From whom the whole body fitly joined together and compacted by that which every joint supplieth, according to the effectual working in the measure of every part, maketh increase of the body unto the edifying of itself in love.” The purpose of the local spritual assembly or body is, “For the perfecting of the saints, for the work of the ministry, for the edifying of the body of Christ” (Ephesians 4:12). The body spoken of here is the local church. Read all of Ephesians 4 for complete explanations.
I Corinthians 12 also teaches on the this local spiritual assembly or body. 1 Corinthians 12:12 says, “For as the body is one, and hath many members, and all the members of that one body, being many, are one body: so also is Christ.” 1 Corinthians 12.27 says to the church at Corinth, the local visible assembly, “Now ye are the body of Christ, and members in particular.”
No where in the New Testament is any teaching or principle to be found that would lead one to believe that a church is to be an earthly, legal, temporal entity or a spiritual entity plus an earthly, legal, temporal entity. According to the New Testament, God’s order is for a church to be a spiritual entity only. En[v]
En[i] See, e.g. 1 Corinthians 3:16-17, which, in context, was to the church at Corinth; and 1 Corinthians 6:15-19, which, in context, is speaking to the individual believer.
En[ii] “And you hath he quickened, who were dead in trespasses and sins; Wherein in time past ye walked according to the course of this world, according to the prince of the power of the air, the spirit that now worketh in the children of disobedience: Among whom also we all had our conversation in times past in the lusts of our flesh, fulfilling the desires of the flesh and of the mind; and were by nature the children of wrath, even as others. But God, who is rich in mercy, for his great love wherewith he loved us, Even when we were dead in sins, hath quickened us together with Christ, (by grace ye are saved;) And hath raised us up together, and made us sit together in heavenly places in Christ Jesus” (Ephesians 2.1-6).
“There is therefore now no condemnation to them which are in Christ Jesus, who walk not after the flesh, but after the Spirit. For the law of the Spirit of life in Christ Jesus hath made me free from the law of sin and death. For what the law could not do, in that it was weak through the flesh, God sending his own Son in the likeness of sinful flesh, and for sin, condemned sin in the flesh: That the righteousness of the law might be fulfilled in us, who walk not after the flesh, but after the Spirit. For they that are after the flesh do mind the things of the flesh; but they that are after the Spirit the things of the Spirit. For to be carnally minded is death; but to be spiritually minded is life and peace. Because the carnal mind is enmity against God: for it is not subject to the law of God, neither indeed can be. So then they that are in the flesh cannot please God. But ye are not in the flesh, but in the Spirit, if so be that the Spirit of God dwell in you. Now if any man have not the Spirit of Christ, he is none of his. And if Christ be in you, the body is dead because of sin; but the Spirit is life because of righteousness. But if the Spirit of him that raised up Jesus from the dead dwell in you, he that raised up Christ from the dead shall also quicken your mortal bodies by his Spirit that dwelleth in you” (Romans 8.1-11).
“Not by works of righteousness which we have done, but according to his mercy he saved us, by the washing of regeneration, and renewing of the Holy Ghost” (Titus 3.5).
“Therefore if any man be in Christ, he is a new creature: old things are passed away; behold, all things are become new” (2 Corinthians 5.17).
See also, e.g., John 3, Romans 5.15-7.25; Galatians 5; 1 Corinthians 12-13.
“Knowing this, that the law is not made for a righteous man, but for the lawless and disobedient, for the ungodly and for sinners, for unholy and profane, for murderers of fathers and murderers of mothers, for manslayers, For whoremongers, for them that defile themselves with mankind, for menstealers, for liars, for perjured persons, and if there be any other thing that is contrary to sound doctrine; According to the glorious gospel of the blessed God, which was committed to my trust” (1 Timothy 1.9-11). The righteous man here is the born-again believer whose righteousness rests in Christ, not in self-righteousness.
En[iii] See, e.g., John 13.34; Ga. 5.1, 16, 25-26; Ep. 6.1-18; 1 Thes. 5.5-22; 2 Thes. 3.6-15.
See Church Internal Revenue Code § 508(c)(1)(A) Tax Exempt Status for full explanation of church 508(c)(1)(A) status. That article explains why 508(c)(1)(A) status puts a church under the same rules and regulations that come with 501(c)(3) and the authority of the Internal Revenue Service regardless of whether the IRS has the resources to enforce the rules and regulations that come with the status. This short article is very basic.
26 United States Code § 508(c)(1)(A), also referred to as Internal Revenue Code § 508(c)(1)(A), is a law which was enacted by Congress and signed by the President.
Some churches rely on this law rather than another law, § 501(c)(3) of the Internal Revenue Code, to establish tax exempt status.
“§ 508(c)(1)(A). Special rules with respect to section 501(c)(3) organizations. “(a) New organizations must notify secretary that they are applying for recognition of section 501(c)(3) status. “(c) Exceptions. “(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to— “(A) churches, their integrated auxiliaries, and conventions or associations of churches” (26 U.S.C. § 508). [Emphasis mine.]
508(c)(1)(A) churches are subject to the same rules which 501c3 churches are subject to. En1, En2; En3 (full explantion of church 508(c)(1)(A) status)
Internal Revenue Code § 501(c)(3) or 26 United States Code § 501(c)(3) is a law enacted by Congress and signed by President Dwight D. Eisenhower in 1954. It is in Volume 26 of the United States Codes. The government grants tax exempt status to 501(c)(3) organizations and churches who choose to apply for and who are approved for 501(c)(3) status.
As originally passed 501(c)(3) had four commandments or rules to which 501c3 organizations and churches agreed. Those rules are:
“1. must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes,
“2. net earnings must not inure to the benefit of any private individual or shareholder,
“3. no substantial part of its activity may be attempting to influence legislation,
“4. the organization may not intervene in political activity.”
5. In addition, the Internal Revenue Service added another rule in a case involving Bob Jones University. Bob Jones University appealed to the authority for disagreements over IRS rulings, the federal court and the case went all the way to the Supreme court. The Supreme Court upheld the rule. Bob Jones University, 461 U.S. 574 (1983). The applicability of the “fundamental public policy” added in Bob Jones University has never been applied to a church, but many pastors of incorporated 501c3 churches and “Christian” lawyers such as David Gibbs have long feared that it will be so applied. David Gibbs gave this very unwise advice on this issue many 15 or 20 years ago: “Pray about it.”
501(c)(3) and 508(c)(1)(A) tax exempt status not only come with five government imposed rules, such status also invokes a myriad of regulations. See and read, e.g.,
The Truth About Frivolous Tax Arguments – Section II; Termination of Exempt Organization(“… Internal Revenue Code Section 6043(b) and Treasury Regulations Section 1.6043-3 establish rules for when a tax-exempt organization must notify the IRS that it has undergone a liquidation, dissolution, termination, or substantial contraction. Generally, most organizations must notify the IRS when they terminate. Among other things, notice to the IRS of a termination will close the organization’s account in IRS records. …)
501c3 is 100% voluntary.En1 The First Amendment and corresponding state constitutional provisions guarantee that churches do not have to submit to any man-made law.En2Most churches choose to apply for 501c3 status. Such status gives the federal government some control over 501c3 organizations, including 501c3 churches. Those applying for the status know the commandments that come with 501c3. They also understand that the sole authority for 501c3 disagreements with the IRS is the IRS agency with appeal to federal court by the losing party an option. They also know that neither God nor His Word will be allowed in any such controversy. In other words, a 501c3 church submits herself partially to an authority or head other than the Lord Jesus Christ. 501c3 is a government education control scheme which has worked, especially as to churches, but also other types of organizations.En3
To obtain 501c3 status, a church or other organization must fill out IRS Form 1023. Any pastor, as a Bible student, should know from looking at the form that he and his church violate Bible Church Doctrine by applying for tax exempt status.
One of several examples of how this affects a church and what a pastor preaches in church is examined in the article, 1,000 Pastors who pledge to defy IRS and preach politics from pulpit ahead of election misunderstand the law and the hierarchy of law. Pastors of 501(c)(3) churches have mounted this challenge several times. The IRS has ignored their actions. The pastors know, or they should have known, that 501(c)(3) is a law passed by Congress which respects an establishment of religion and prevents the free exercise thereof; so why did they voluntarily seek 501(C(3) status, especially considering the fact that the agreed authority which would decide disputes was the IRS subject to appeal to federal court? By agreeing to 501(c)(3) status, they voluntarily gave up their First Amendment status. Yet, they still planned to stand on the First Amendment should the IRS take action against them for violating the rule which prohibits church endorsement of a political candidate by preaching for or against a candidate. They planned to take their stand before their authority on the matter – the Internal Revenue Service subject to appeal to federal court. These pastors do not understand the issue. The issue is one of authority. Their chosen authority or head for the matter is the federal government, not the Lord Jesus Christ.En 3 and En4
The First Amendment to the United States Constitution says, “Congress shall make no law respecting an establishment of religion….” What did “establishment of religion” mean at the time that First Amendment was drafted? Before it was drafted? What does it mean today?
Establishment refers to a specific relationship between church and state; a union created when church and a civil government unify. A union of church and state can happen only under man’s law, the laws of civil government. When man’s temporal earthly law combines church and state, a church becomes, either partially or totally, a legal, temporal, earthly entity, an established church.[i] Baptist churches, Protestant churches, Catholic churches, Pentecostal churches, the Church of Satan, and the Church of Wicca and organizations such as Planned Parenthood are able to get perceived benefits from civil government by voluntarily applying for and obtaining temporal, earthly legal recognition through incorporation and tax exempt status under state and federal law.
Prior to colonization, all church state establishments combined one church with a state, a civil government. Of course, only traditional “churches” were eligible for “church” status. In America, this pattern continued, but soon evolved into multiple establishments of churches, Baptist and Protestant, in all the colonies, the establishment of more than one church. By the time of the adoption of the First Amendment, only seven states still had established churches, but they all established more than one church. Some states had already abandoned legally required establishment in favor of chosen establishment. Eventually, the constitutions of all the states gave all churches a choice of whether to combine with the state or not, to become an established church. They did this by offering God’s churches the right to incorporate under state law.
In 1954, the federal government passed the Internal Revenue Code Sections 501(c)(3) and 508(c)(1)(A) which allow God’s churches to claim “tax exempt status.” The federal government gives “benefits” to tax exempt churches. In return, tax exempt churches agree to abide by the rules and regulations that come with the new status. Tax exempt churches are subject to oversight by agents of the new sovereign, the Internal Revenue Service and federal courts.
Click to go to website
This article covers the history of church establishment, but it is worth briefly noting the inevitable consequences of giving a temporal, earthly government control of matters outside its God-ordained jurisdiction, especially spiritual matters which God in His Word clearly intended to be handled only by His churches.
II. The different definitions and applications of “established church”
There are different points of view as to the relationship of church and state and various applications of “establishment of religion.” The New Testament teaches that God desires church and state to be totally separate.[ii] Under the New Testament view, God desires and ordained His churches to be eternal, spiritual entities only, walking on earth and doing His work indwelt by the Holy Spirit and connected to only one Head, the Lord Jesus Christ. He ordained Gentile civil governments to exercise temporal earthly jurisdiction under God. Earthly laws made by man are for the lost, not for the saved spiritual man.[iii]A church is to be a spiritual entity, not a legal entity or a legal and spiritual entity.[iv] Catholic/Protestant doctrine teaches and applies, when possible, the establishment (union) of one church with the state. The American reality was, at first in the colonies, establishment of a single church by force or law; this view, due to circumstances, evolved into multiple legal establishments and was the view held at the time of the adoption of the United States Constitution and the First Amendment; and, finally, the universal view in America became choice of either establishment (union of church and state) or non-establishment (separation of church and state).
The Bible teaches separation of church and state, that God wishes his churches to be eternal, spiritual entities under the Lord Jesus Christ only, totally directed by New Testament principles and commandments for His churches. Accordingly, God makes clear in His Word that He desires His churches to choose to be totally separate from any earthly power (such as civil government) or spiritual power other than the God the Father, God the Son, and God the Holy Spirit.[vii]
B. The Catholic/Protestant doctrine
Several hundred years after the New Testament was completed and the New Testament churches were established, man developed and applied a view, a traditional view, contrary to that of the New Testament. The traditional view is that church and state should be combined. It has taught, from its inception to this day, union of church and state; and it has been and will be applied, when possible, to unify of church and state. Under this view, there can be only one official “established” church. This view was first applied by Catholicism and then by Protestantism, with modifications.
The Catholic view is that man’s temporal earthly law should mandate union of church and state such that the state is an arm of the Catholic church. Church and state, working together with the state under the church, are to enforce the Ten Commandments and much of the Levitical law relating to man’s relationship to God and man. Man’s law, the law of the state, proclaims that the true church is the Catholic church and that all other religions will be stamped out. Of course, Catholicism combines the beliefs and practices with pagan religions who will submit to the establishment with Catholicism. For example, the history of Catholicism explains the pagan roots of Christmas, Santa Claus, and Halloween.
Catholic establishment originated in the early fourth century when Constantine legally established Catholicism as the official religion of the Roman Empire to the exclusion of all other religions. The Catholic church became the established “church” of Rome and, later, that of many nations for over a thousand years. Under the Catholic view, as stated by Augustine, the one official church and the state combine and work together, the church dominating the state. Anyone who refuses to bow down to the official state church is imprisoned, tortured, and viciously executed. The church usually used the arm of the state to persecute “heretics,” reasoning that capital punishment was the duty of the state and that God did not wish the church to bloody its hands. Over fifty million such “heretics” were murdered by the Catholic establishments, many of them my spiritual ancestors.
With the advent of Protestantism, Protestant churches adopted the union of church and state theology of Augustine. When a particular Protestant church and a particular government were legally combined, the recognized Protestant church became the official established church. Examples are the Lutheranism (Germany), Calvinism (Geneva), Presbyterianism (Scotland), and Anglicanism (England). As with Catholicism, Protestantism viciously persecuted those who would not bow down to the official church/state establishment. One official Protestant church was legally combined with the state. In the various nations which combined church and state under a Protestant sect, persecutions of so-called “heretics” continued according to the adopted theology of Augustine.
Catholicism and Protestantism predominated in the Old World when the American colonies were founded. Only Protestant sects were responsible for the founding of America. Catholics were few and far between in the colonies.
C. From single to multiple establishment in America
The original meaning of “establishment of religion” which existed prior to and at the founding of America, was replaced by a “multiple establishment” understanding long before the adoption of the First Amendment. “The evidence demonstrates that by an establishment of religion the framers meant any government policy that aided religion and its agencies, the religious establishments.”[viii]
The Protestant view was brought to the colonies by the Puritans (the New England colonies) and the Anglicans (the southern colonies). At first, most of the colonies honored the traditional Protestant view of union of church and state. They continued the persecutions which, due to the changed atmosphere and circumstances beyond the control of the establishments, although harsh, were less severe than in the Old World.
Circumstances in the New World caused an evolution in the relationship of church and state. From single church establishments, the colonies gradually moved to multiple establishments, the establishment of more than one church in any one colonial jurisdiction. At the time of the American Revolution, the laws of the seven colonies which still combined church and state recognized multiple establishments. In those seven colonies, more than one church received benefits from their particular colonial government. This was the concept of “establishment” which was had been in force in the colonies for a long time before, and in the states before and at the adoption of the First Amendment in 1791.[ix]
The Religion Clause of the First Amendment to the United States Constitution separated church and state and guaranteed soul liberty (the free exercise of religion). The First Amendment Religion Clause states: “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof.” This clause applied only to the federal government until 1947.[x]
Click the above to go to the article, “Is Separation of Church and State Found in the Constitution?
“No law respecting” meant “no law concerning or touching the subject of.” Prior to colonization and for some time thereafter, “establishment of religion” meant one officially recognized church which worked with, over, or under the state, the civil government. However, long before the adoption of the Constitution and the First Amendment, “establishment of religion” in America had come to mean multiple establishments. By the time of the revolution, establishment of church and state referred to multiple establishment—legal establishment of more than one church.
“After the American Revolution, seven of the fourteen states that comprised the Union in 1791 authorized establishments of religion by law. Not one state maintained a single or preferential establishment of religion. An establishment of religion meant to those who framed and ratified the First Amendment what it meant to those seven states, and in all seven it meant public support of religion on a non-preferential basis. It was specifically this support on a non-preferential basis that the establishment clause of the First Amendment sought to forbid.”[xi]
D. American establishment: from mandate to choice
After the adoption of the Constitution and the First Amendment, every state which had a constitution and which had not already done so changed their laws, their constitutions,[xii] to, like those state’s which had already done away with mandated establishments, allow churches a choice: combine with the state (establish) or operate as a spiritual entity under God only, without penalty or persecution. A church could choose to incorporate or not to incorporate.
In 1954, the federal government passed another law, Internal Revenue Code Section 501(c)(3). This law allows a church to apply for tax exempt status, a status which combines church and state at the federal level, attaching the church legally to the federal level. By obtaining both corporate and 501(c)(3) status, a church is established at both the state and federal levels.[xiv]
III. Conclusion
It has been a long road passing through two thousand years: a road
from no establishment of church and state of any church in the New Testament according to New Testament doctrine,
to a forced union of church and state under Catholicism and Protestantism which killed “heretics” including those who adhered to New Testament doctrine – a doctrine brought to the American colonies by various Protestant establishments,
to multiple establishments,
and finally to a choice for churches as to whether to combine with the state and federal government or to remain faithful to our Lord without persecution.
All along God’s remnant understood, stood for, proclaimed, were persecuted and died for the truth, the Lord Jesus Christ.
Satan must be temporarily getting great pleasure by pointing out to God, “Look at my churches, working right alongside yours. All made possible by the blindness of your churches. And even with complete religious freedom from persecution protected by the First Amendment, almost all churches choose the precepts of the god of this world.” Satan knows God’s word. He knows that this development is no surprise to God. God told the complete history of the world from beginning to end. He wins. Satan loses. Those who are true to their Lord will one day be rewarded for obeying God. But God grieves at the disobedience of most of His children and churches in America.[xv]
[iii] 1 Timothy 1:9-11: “Knowing this, that the law is not made for a righteous man, but for the lawless and disobedient, for the ungodly and for sinners, for unholy and profane, for murderers of fathers and murderers of mothers, for manslayers, For whoremongers, for them that defile themselves with mankind, for menstealers, for liars, for perjured persons, and if there be any other thing that is contrary to sound doctrine; According to the glorious gospel of the blessed God, which was committed to my trust.”
[xii] Prior to 1842, Rhode Island was still governed by the 1663 royal charter. In 1842, Rhode Island adopted a Constitution. Rhode Island had, from its inception, legislated religious liberty and freedom of conscience; the first civil government in history with any lasting influence to do so.
“Because the bill exceeds the rightful authority to which governments are limited by the essential distinction between civil and religious functions, and violates in particular the article of the Constitution of the United States which declares ‘Congress shall make no law respecting a religious establishment.
“The bill enacts into and establishes by law sundry rules and proceedings relative purely to the organization and policy of the church incorporated, and comprehending even the election and removal of the minister of the same, so that no change could be made therein by the particular society or by the general church of which it is a member, and whose authority it recognizes.
“This particular church, therefore, would so far be a religious establishment by law, a legal force and sanction being given to certain articles in its constitution and administration. Nor can it be considered that the articles thus established are to be taken as the descriptive criteria only of the corporate identity of the society, inasmuch as this identity must depend on other characteristics, as the regulations established are in general unessential and alterable according to the principles and canons by which churches of the denomination govern themselves, and as the injunctions and prohibitions contained in the regulations would be enforced by the penal consequences applicable to the violation of them according to the local law….”
President Trump, desiring to help churches and “Christians,” and according to the advice of those “Christians” and other religious leaders who surround him, pledged to eliminate the Johnson Amendment which limits all nonprofits from endorsing and opposing political candidates. See Endnote 1 for links to articles on this matter. I believe he is sincerely trying to help churches. Accordingly, he signed an executive order easing restrictions on political activity by non-profits. Of course, he cannot unilaterally change the law; but he did all he could do to help – ease but not eliminate one of the five restrictions which come with 501(c)(3) status. Just as non-profit corporation status puts the state of incorporation over a church for many matters, 501(c)(3), a man made law, still puts the federal government and the IRS agency over churches with respect to certain rules and a multitude of regulations that come with the chosen 501(c)(3) status. See Endnote2 for list of some of the regulations that come with 501(c)(3) and links to resources which explain 501(c)(3) and 508(c)(1)(A) tax exempt status in some detail.
Does this action by the President correct the problem with 501(c)(3)? No. I explain why in this article.
Click the above to go to the article, “Is Separation of Church and State Found in the Constitution?
One should be aware that the highest man made law in America, the First Amendment to the United States Constitution, and corresponding state constitutional provisions make clear that churches have a choice – remain under Christ only or submit to the state and federal governments through corporate 501(c)(3) status.
Keep in mind, for example:
Matthew 16:18 “And I say also unto thee, That thou art Peter, and upon this rock I will build my church; and the gates of hell shall not prevail against it.” Is a church built partially or wholly by man (man’s law) a church of Christ? Is such a church His church?
Ephesians 1:22 “And hath put all things under his feet, and gave him to be the head over all things to the church.” Is Christ the head over all things to an incorporated 501(c)(3) or 508 church? The simple to comprehend answer is an emphatic, “No!”
Colossians 1:18 “And he is the head of the body, the church: who is the beginning, the firstborn from the dead; that in all things he might have the preeminence.”
Let us first briefly examine or look at what church 501(c)(3) status really is. This will highlight the real issue. We will have to touch on incorporation since the two are intertwined.
Most churches choose to apply for both corporate and 501(c)(3) or 508(c)(1)(A) tax exempt status even though a choice not to do so is protected by the First Amendment and corresponding state constitutional provisions. 508(c)(1)(A) status puts a church in the same position as 501(c)(3) status. See, Church Internal Revenue Code § 508 Tax Exempt Status. Churches who incorporate and/or get 501(c)(3) or 508(c)(1)(A) status are established churches. They combine with civil government under man-made law. They get some perceived “benefits” and powers from civil government. In return, they agree to abide by the non-profit corporation laws of the state of incorporation and the commandments which come with the federal 501(c)(3) law they sought and agreed to. They also agree that, in the event they have issue with a commandment imposed by the law, the authority who will decide the issue is the government through its court systems. Their authority for many matters is the civil government, not the Lord Jesus Christ. One might call those churches who constantly defy and complain about the rules or commandments they agreed to “hypocrites.”
Churches who seek and obtain 501(c)(3) agree to abide by the rules and regulations that come with 501(c)(3), and also to any future rules added by the federal government though legislation, or by the Internal Revenue Service and upheld by the courts. Maybe some do not realize what they are doing when they get such status; some may proceed without knowledge, understanding, and wisdom. Nonetheless, when they get the status, they agree to the rules and commandments which come with the status and they agree that, in the event their authority who will decide the issue is the first the agency process with appeal to federal court available to the losing side, not the Word of God. Corporate 501(c)(3) churches proudly proclaim victory when their authority rules in favor of their position and moan and groan when their authority decides against them. They cannot understand that they lost no matter what their authority decides because they have put themselves under the wrong authority, according to the Word of God; and even their so-called victories are riddled with compromise.
Originally, a church who chose 501(c)(3) status agreed to 4 commandments or rules, added by legislative law. The IRS added a fifth. Prior to Bob Jones University v. United States, 461 U.S. 574 (1983), there were four rules. Bob Jones University upheld the IRS “shall not violate fundamental public policy” rule. Now there are five commandments. The fifth one has not yet been applied, as far as I know, to a church. However, many pastors do not preach of certain matters because they fear that they will be in violation of that rule—they do not wish to offend their master, their authority, by preaching certain matters covered by the Word of God. Many pastors openly preach on prohibited matters knowing that the state may exercise their authority and command them to comply or lose their status and suffer other penalty imposed by their master. The only authority to which a church can appeal, should the IRS agency rule against them, is the civil court system. By the way, the court will not allow such a church to make Bible based arguments.
As one can see, corporate 501(c)(3) status comes with the loss of many of the church’s First Amendment rights. A corporate 501(c)(3) church is a “legal entity,” an artificial person who has placed herself under the Fourteenth Amendment for many purposes thereby giving up much of her First Amendment protection. A First Amendment church cannot be sued for violation of the rules that come with 501(c)(3) or 508(c)(1)(A) because such a church has not submitted herself to the Internal Revenue Code Section 501(c)(3) or Section 508(c)(1)(A). She cannot be forced to get such status because the First Amendment religion clause says, “Congress shall make no law respecting the establishment of religion or prohibiting the free exercise thereof.”
A 501(c)(3) church also agrees to many regulations. See Endnote2 for list of some of the regulations that come with 501(c)(3) and links to resources which explain 501(c)(3) and 508(c)(1)(A) tax exempt status in some detail.
One who does just a little study can easily understand that the governments of the state of incorporation and the federal government are the authorities, for many purposes, of a corporate 501(c)(3) church. The Lord Jesus Christ is, at most, only one of their authorities or heads. For many churches, Christ is completely eliminated from the equation and their sole authority is civil government. Churches grieve our Lord by submitting to another head. Christ is not over “over all things to” those churches. According to the Bible, this raises a very important question, “Are corporate 501(c)(3) churches of Christ, built by Christ and Him alone?” They are churches, but are they Christ’s churches? The answer is obvious.
So the main issue is one of authority. Looking beyond that, only the legislature, not the President, can eliminate the Johnson Amendment or any other rule that comes with 501(c)(3) status. It is a law, passed by Congress and signed by the President. The President, of course, is the law enforcer. Like any law enforcer, he can choose to ease or relax his efforts to enforce what he deems to be an unjust law, you might say. He cannot do away with the fact that the authority of the 501(c)(3) church, as to the rules that come with it, is the federal government through its agent, the IRS. The courts, not the President, decide unresolved clashes between 501(c)(3) churches and the IRS. Only the legislature, not the President, can repeal a law subject to his signature of approval. The legislature has taken no action to overrule the Johnson Amendment in the many months since President Trump filed his executive order nor has President Trump encouraged the legislature to do away with either 501(c)(3) status or any of the other rules that come with 501(c)(3).
Even should the Johnson Amendment be eliminated by legislative law signed by the President, there would still be four other rules that churches agreed to comply with when they chose to apply for 501(c)(3) tax exemption. It is no secret that churches and so called “Christian” lawyers have also been worried about rule number five, the fundamental public policy rule, for at least 15 or 20 years. Their advice: “pray about it.” I would like to hear one of their prayers. I do not think they will pray, “Lord, forgive us for dishonoring you and causing you much grief by prostituting your churches. We repent. Help us to honorably withdraw from our unholy alliances.”
I have touched on the main issue. Let me restate some of the above points and list some other matters. President Trump’s speeches and his executive order reflect Christian revisionist history. They:
ignore the fact that churches are required to give up some of their First Amendment protections when they choose to become 501(c)(3) organizations who submit to the federal government as to certain matters;
ignore the fact that churches voluntarily put themselves under 501(c)(3) with all the rules and regulations that accompany their choice ;
ignore the fact that churches voluntarily give up much of their First Amendment protection when they place themselves under a law which commands them not to do certain things;
ignore the fact that churches who incorporate and get 501(c)(3) status put themselves, for many purposes, under the Fourteenth Amendment;
do not take into account that 501(c)(3) was a law implemented in 1954, 164 plus years after the adoption of the First Amendment;
ignore the question of whether 501(c)(3) is even constitutional since the First Amendment religion clause says, “Congress shall make no law respecting an establishment of religion or preventing the free exercise thereof;”
reflect a lack of understanding of the true history of the First Amendment;
reflect the “Christian” revised history of the First Amendment;
misrepresent what church/state establishment meant when the Constitution and First Amendment were adopted;
misrepresent what Thomas Jefferson, for example, stood for (He stood for a secular state with complete separation of church and state); (See, Endnote 3 for links to an unrevised history of the First Amendment)
disregard and go contrary to Bible principles concerning church, state, and the relationship God desires between church and state;
ignorantly work for the end-time one world union of church and state under the beast;
etc.
I wish to make one other point: I believe that freeing 501(c)(3) non-profit organizations to become active in politics will unleash liberal 501(c(3) organizations–atheist, secular, and religious–who will fight for liberal candidates, and that those organizations substantially outnumber and have much more money and power than the conservative churches who constantly attack the rule. Those liberal organizations include Planned Parenthood, Inc. (an organization that gets a lot of government money), the Church of Wicca, Inc. and many many other incorporated 501(c)(3) organizations and churches who will support liberal candidates.
In conclusion, I believe that President Trump is sincerely trying to help the cause of religious liberty. But he is being misled by certain religious persons and organizations who will use any means necessary to achieve their goals. Their false Biblical interpretations and goals hasten fulfillment of end time prophecies—religion and government will unify and bring in a 3 ½ year of peace followed by 3 ½ year period of great tribulation, and finally the appearance of our Lord who will crush the world powers who are coming against Israel and then establish His 1000 year reign on the earth.
The answer to the question depends on the type of church. Is the church a spiritual entity built by the Lord Jesus Christ only or is the church a temporal earthly legal entity organized and built according to the laws of man. I will answer this question as to the church which is a legal, earthly, temporal entity such the corporate 501c3 or 508 church. I will also answer it as to the church which is a spiritual eternal entity only. I will describe how OPBC is the latter—a spiritual eternal entity—which operates in the light and proclaims to the world exactly what they are doing.
A church that chooses to become a legal entity such as a corporate 501c3 or 508 organization will need a tax number.
A legal entity is an entity that can sue, be sued, act legally, enter into contracts and so forth. A corporation is a “person” in that sense. The essay, Church Internal Revenue Code § 508 Tax Exempt Statusgives some insights on the legal fiction that makes a corporation a legal “person.”
Unlike a church who chooses to become a temporal earthly entity such as a corporation with 501c3 or 508 status, the New Testament church, a church which has not voluntarily given up her New Testament and First Amendment status, cannot have an EIN or TIN. Why? Because by doing so that church is acting as an earthly temporal as opposed to eternal spiritual organization. That church is putting money in the bank, for example, in the name of the church.
What is wrong with that? First, the church is acting temporally, legally, earthly. Believers are to give to God, not to an earthly temporal organization created by man. When church members give to an incorporated church, the money is put in the corporate bank account. If the church is not incorporated and the money is put in a bank account in the name of the church, the money is put into an earthly account which belongs to the church. Legally and temporally, the money belongs to the church, not to God. I realize that many people who are in such churches believe in their heart that they are giving to God and I believe that God honors that. However, he is grieved by the fact that they are proceeding without knowledge, understanding and wisdom.
A church that is a New Testament Church, a spiritual entity only, cannot have a Tax or Employment Identification Number. Having a TIN or EIN makes a church a legal entity.
OPBC members give to God, not to the church. The money they give is put in a trust bank account which does not belong to OPBC. The true owner of the money in the trust bank account is the Lord Jesus Christ. OPBC openly proclaims this without fear. The pastor of OPBC showed the bank the trust papers which established the Lord’s trust. The bank opened the account. See, Lessons on the Bible/Common Law Trust.
OPBC does not lease or own the facility they meet in. OPBC does not have insurance on the meetinghouse; but the meetinghouse is insured. The pastor/trustee of OPBC showed the insurance company the paperwork which makes this possible, the paperwork which declares to the world what OPBC is doing. The insurance company sold a policy, not to OPBC, but to the trust relationship with property created by the church in accordance with Bible principles.
Why can a church do this in America? Because American law recognizes the type trust established by OPBC. OPBC established the trust relationship, but the trust is not OPBC nor is OPBC the trust. The trust is simply a fiduciary relationship with property. See, for more information and links to more resources on the trust relationship, Is Old Paths Baptist Church a Spiritual or Legal Entity?
The trust is not a legal entity, like a business trust or charitable trust. The highest man-made law in America, the First Amendment, and also corresponding state constitutional provisions honor the Bible principle of separation of church and state. Those laws guarantee that churches and non-Christian religious organizations such as the Mormons, the Jehovah’s Witnesses, the Catholics, the Moslems, the Hindus, the Buddhists and so forth can choose to operate outside government intervention.
You see, the legal system in America recognizes, but did not create, the fiduciary relationship with money and property which OPBC uses in order to remain a non-legal, eternal, spiritual entity.
As a lawyer and a believer, I proclaim these matters to the world. I would not utilize the tactic of lying so as to displease the Lord, mislead other believers, and lose my law license. Not only that, if OPBC members found that I intentionally or unknowingly lied to them or misled them, they would point out my error and give me a chance to repent. I will not knowingly disgrace God’s churches.
God grieves because His people neither understand nor honor His authority and His precepts. God grieves when a church dishonors His authority. A church can dishonor God’s authority in many ways, to include incorporating and getting 501c3 or 508 status.
God’s grief calls churches and believers to anguish, but few grieve, few cry, few pray, few even know that there is a call to anguish. The call started a long time ago. Authentic churches in the colonies and then the new nation betrayed their roots and compromised the authority of God. In the colonies, in Massachusetts and Connecticut, many Baptist churches applied for certificates whereby they would receive tax dollars on an equal footing with the established churches. Then, as the states legislated religious freedom and separation of church and state but also allowed multiple establishment through their non-profit corporation laws, many churches chose to incorporate to get perceived benefits from man-made laws. Their betrayal passed on to future churches. The betrayal of God increased exponentially for 225 plus years to this very day. This article points out one proof of the consequences of this betrayal that should call believers and churches to anguish.
Please allow me explain by giving one example of the consequences of church incorporation and 501c3. I know of no instance where an incorporated church does not have 501c3 or 508 status. There is no reason for an incorporated church not to get such status since an incorporated church is already an established church, a legal entity.
God ordained civil government and laid out its jurisdiction. God gave civil government no authority or ability to define “church.” God defines “church” in the New Testament. God also made clear that church and state were to remain totally separate. Yet, that was never the case, except for a remnant, in either the American colonies or the states. Church establishment in America gives civil government substantial control over churches and included in that control is the ability to define “church;” to determine if an organization is qualified for “church” non-profit corporation status, the state of incorporation must define “church.” Likewise, the federal government must define “church” to determine whether an organization is qualified for 501c3 or 508 status.
How far off base would civil government go in the definition of “church” as multitudes of organizations sought and continue to seek non-profit corporation and tax exempt status? Let us look at an illustration. “A New Religion Forms That Will Worship A ‘Godhead’ Based On AI” states in the introduction:
“Anthony Levandowski has already filed paperwork with the IRS for the nonprofit corporation that is going to run this new religion. Officially, this new faith will be known as ‘Way Of The Future.’” The article goes on to explain the tenets of the “Way Of The Future,” which include a faith in science which will create a “Godhead” which will make things better and a denial of the existence of God.
Had God remained the sole authority for churches, organizations like “Way of the Future” could have existed, but they could not have received official sanction as a “church” and “benefits” from any authority, earthly or heavenly.
Religious Americans, to include many Baptists alongside obviously heretical or apostate Protestants and Catholics, gave civil government the power, the authority to define “church.” Civil government took to the task, first in issues involving state non-profit corporate status; then, later in the twentieth century, income tax exemption status.
As to federal tax exemption law, the authority has developed a process and rationale to determine whether an organization applying for 501(c)(3) tax exempt status is a “church.” When determining whether an organization is a “church,” a “religious organization,” or a “religious society,” the IRS (and court, if the IRS ruling is appealed), has a 14 part criteria, which—though not all-conclusive since other factors will be considered when deemed appropriate by the IRS—is a man-made definition; a definition which is partially contrary to the Word of God. En 1gives the IRS definition of church with link to online IRS webpage; En 2 discusses a sample IRS ruling; En 3 briefly discusses some cases which have attempted to define church and links directly to those cases.
The IRS agency makes initial determinations, but the ultimate authority is the judiciary. Regardless of the ruling of the IRS, the losing party can appeal to the appropriate court asking for reversal and laying out their arguments for their position. Ultimately, the case could go all the way to man’s highest authority on issues such as this, the United States Supreme Court.
What is wrong with this? God made clear that Christ in heaven is to be the only authority (power or head) “over all things to” His churches. Put another way, a church, the spiritual body whose feet walk and work on earth, is to be connected to only one spiritual head, Christ in heaven. This connection was made after Christ ascended to heaven and filled the members of the church with the Holy Ghost on the day of Pentecost (Ac. 2.4). God the Son, before his ascension, walked with his disciples and apostles. God the Holy Ghost now indwelt them, thereby giving them a direct spiritual link to their God-ordained Head who was now in heaven. See, What is a spiritual entity?; What is a legal entity?; Is a church a spiritual entity, a legal entity, or a spiritual/legal entity?.
Churches are to be “builded together for an habitation of God through the Spirit,” not built together as corporate 501(c)(3) or 508 organizations according to man’s earthly, temporal, legal laws.
Most of the credit for the door being opened to Godless “religions” to gain the ability to be labeled as “churches” lies with not only with Protestants and Catholics but also with the progenitors of those martyrs who gave their lives standing for New Testament principles, one of which is separation of church and state. Once they had an opportunity to do so, the majority of even authentic Baptist believers and churches who honored and even died standing for the principle of separation of church and state while persecuted betrayed their head, their authority, the Lord Jesus Christ. They incorporated, and with the advent of tax exempt law, they applied for tax exempt status; along with many new breeds of “churches.”
All incorporated and/or 501(c)(3) and 508 “churches” operate under the authority of the federal government, even those who also have or once had some connection to the Lord Jesus Christ. The latter sometimes operate partially under Jesus Christ and partially under civil government; sometimes solely under the authority of civil government.
New Testament churches who obtain state non-profit corporation status and get federal tax exempt status partially or totally lose the power of God because they become legal entities. They are no longer spiritual entities only under the authority, headship or power of Christ alone. Without the power of God, they are ill-equipped to do their work: the perfecting of the saints (inside the assembly), the work of the ministry, the edification of the body of Christ, going into all the world and preaching the gospel to every creature (Mk. 16.15), and performance of other duties outside the assembly. They no longer resemble the spiritual bodies described in the New Testament. See Ep. 4.11-16; 1 Co. 12)
Additionally, by mixing church and state, churches opened the door to the untenable situation where an earthly temporal civil government which has neither the authority nor the ability to understand spiritual matters is granted power over the church and put in charge of defining “church,” “religious organization,” “religious society,” etc. This mixing of the holy with the unholy has resulted in the inevitable consequences we see shaping up as a result of civil government definition of “church.”
In conclusion, should the IRS and/or the court decide that “Way Of The Future” is a qualified tax exempt religious organization or church, true churches will coexist as earthly legal entities alongside not only already existing corporate 501(c)(3) organizations such as Planned Parenthood, the Church of Wicca, and the Church of Satan, but also another Godless and God-defying organization which directly challenges God and His existence. Because they do not remain under their God-ordained authority (power or headship)—the Lord Jesus Christ—they will possess either no power of God or, at best, a watered down power of God. They betray their Lord, they lose God’s power, God grieves, and they could care less!
Where is the anguish in the House of God today because of the loss of the power of God? There is none. Listen to the powerful clip from sermon A Call to Anguish.
[For complete studies which cover all issues (such as the Ro. 13 issue, the incorporation issue, etc.) see the resources linked to in En 4.]
Endnotes
En 1 Churches Defined “The term church is found, but not specifically defined, in the Internal Revenue Code. With the exception of the special rules for church audits, the use of the term church also includes conventions and associations of churches as well as integrated auxiliaries of a church.
“Certain characteristics are generally attributed to churches. These attributes of a church have been developed by the IRS and by court decisions. They include:
Distinct legal existence
Recognized creed and form of worship
Definite and distinct ecclesiastical government
Formal code of doctrine and discipline
Distinct religious history
Membership not associated with any other church or denomination
Organization of ordained ministers
Ordained ministers selected after completing prescribed courses of study
Literature of its own
Established places of worship
Regular congregations
Regular religious services
Sunday schools for the religious instruction of the young
Schools for the preparation of its members
“The IRS generally uses a combination of these characteristics, together with other facts and circumstances, to determine whether an organization is considered a church for federal tax purposes.
En 2: Internal Revenue Service Private Letter Ruling 8833001, 1988 PRL LEXIS 1594:
Just one illustration of what can happen when the civil government determines if an organization is a church, when IRS officials determine what constitutes a church within the meaning of IRC § 170(b)(1)(A)(i), follows. The threshold question in determining whether an organization is a church described in § 170(b)(1)(A)(i) is whether the organization qualifies as a religious organization described in § 501(c)(3). Using the 14-part IRS test to determine whether a religious organization was a church, IRS officials held that an organization with the following purpose as stated in its articles of incorporation and bylaws was a church: “[T]o establish an ecumenical church to help people learn to pay attention, wake up, and discover what both Christ and Buddha referred to as one’s true self.”
The ruling stated:
“The organization was established to develop an ecumenical form of religious practice, place greater significance on the modes of religious expression that would unify western and eastern modes of religious practice, place greater significance on the mystical or interior experience of religious truth than that of most western church denominations, and be more spiritually satisfying to members than other existing church organizations.”
In other words, the IRS determined that an organization whose purpose was directly contrary to the principles for a church laid down by the Lord in His Word was a church.
Note. The above ruling is available on LEXIS, a legal website which charges for its services. The website can be assessed in some public law libraries and law firm libraries.
En 3: A small sampling of cases which have attempted to define church and links directly to those cases. These cases cite many other cases which deal with the definition of “church”:
A family organized as an incorporated 501(c)(3) “religious society” and claimed property tax exemption. “People may not transform their families into religious organizations and thereby obtain exemption for property over which their dominion and use remain unaffected. Granting tax exempt status to PCO would exalt form over substance and violate the rule of construction that exemption statutes are strictly construed.” The case cites and discusses various cases from other jurisdictions.
Purported religious organization which was organized and operated primarily for motive of tax avoidance by private individuals in control of 501(c)(3) corporation, had no formally trained or ordained ministry, had no sacraments, rituals, education classes or literature of its own, had no liturgy other than simple meetings resembling mere social gatherings or discussion groups and did not require a belief in any supreme being or other being, and whose doctrine and beliefs were intentionally vague and nonbinding upon its members and whose members freely continued to practice other religions, was not a “church” as such term was used in state’s tax exemption laws.
Threshold question in determining whether real property is “church” entitled to tax exemption is whether entity claiming exemption is “church” within meaning of statute…. The organization in this case was an incorporated 501(c)(3) church. Test for determining whether organization is “church” entitled to tax exemption is subjective one, focusing on sincerity of belief and taking into account evidence on objective issues. … Principal motivation for organizing religious corporation was tax minimization and therefore, organization was not “church” and, therefore was not entitled to real property tax exemption in view of evidence that most of financial contributions to organization came from individual founder, that most of founder’s income came from taxpayer, that founder was primary beneficiary of organization’s financial actions, and that founder and his wife, who was co-founder, dominated meetings of organization’s board of trustees.
The precise question involved in the instant case–whether the reverence of a deity is a prerequisite to the receiving of a tax exemption for church property. A humanist organization organized as a nonprofit corporation under the laws of California, Fellowship of Humanity, applied for property tax exemption on the ground that the property was used “solely and exclusively for religious worship….” The fundamental question–is a belief in God or gods essential to “religious worship,” as those terms are used in the state Constitution? The answer of the court: “No.”
The Supreme Court of Wisconsin reviewed the evidence and concluded that “The evidence indicates that Basic Bible was established to evade taxation. Basic Bible failed to meet its burden of proving that it is a “church” or “religious association” under [Wisconsin law]. The court held that Basic Bible was not property tax exempt.” The fact that the church held “in trust” the property for which a property tax exemption was sought was not a factor in the decision. The Court concluded that incorporation and 501(c)(3) status is not a prerequisite for church property tax exemption; and, again, made clear that the fact that the church held the property “in trust” did not disqualify the church from property tax exemption.
En 4 For further study for the interested believer:
The First Amendment to the United States Constitution.
Since the First Amendment is a law which recognizes and applies the Bible principle of separation of church and state, a church who remains under the First Amendment only (as opposed to a church who becomes a legal entity by incorporating, getting or claiming federal tax exempt status, etc.) also complies with Bible principles concerning the relationship of church and state. See Is Separation of Church and State Found in the Constitution? A church who remains under the First Amendment only is not a legal entity. That is, she remains under God only and has no ties to the legal system. She is a spiritual entity only. See Is a church a spiritual or a legal entity?On the other hand, a church who chooses to become a legal entity, such as a corporation or federal tax exempt religious organization, gives up much of her First Amendment freedom as a legal entity or fictitious person under the Fourteenth Amendment.
Click the above to go to the article, “Is Separation of Church and State Found in the Constitution?
Knowing the true history of the First Amendment helps one to understand this. See What is the history of the First Amendment? for a brief outline of that history. See Endnote for links to resources for more thorough studies.
Catholic/Calvinist/Reformed theology, which persecuted heretics, still has not changed. The thing that has changed is that those who adhere to those theologies no longer have an establishment over which they have control. Thus, they no longer have the power to kill those who do not bow down to the church/state union. They are working tirelessly to regain their power. Like all satanic efforts, they use deceit, lies, craft, and so forth, to work toward their goal of union of church and state. History proves that all church/state unions have always resulted in corruption of the church, the state, and the people, except for a remnant; secularists and deists such as James Madison and Thomas Jefferson (from a purely secular historical perspective), like our Baptist forefathers (from a Biblical perspective), understood this. Christian revisionists work from the highest academic levels down to the political level, the church level, and finally to the lowest level – the level of the individual (saved and lost religious person) to persuade men that separation of church and state is not found in the Constitution.
In the Old World, “establishment” meant union of one church with state. The fight against establishment tyranny in the American colonies and early Republic resulted in another type of establishment – multiple establishments. That continues to this day, but it is now a choice whether to be established or not. Establishment is still possible, if one looks at the meaning of establishment to include any union of church and state made possible by the law of man, the law of a civil government.
State law constitutions, like the United States Constitution, still provide the same religious protections to individuals and churches as does the First Amendment, including freedom of churches to choose to remain outside man’s law and soul liberty (freedom of conscious). Sadly, most churches in America choose to grieve our Lord and incorporate under state law to get “perceived benefits.” Most choose 501c3 or 508(c)(1)(A) federal tax-exempt status. They decide to unite with the state and federal governments under laws made by man. Those man-made laws control many aspects of the existence and operation of a church. Modern American establishment does not give a church or churches power over the state.
Most so-called-Christians cannot think spiritually or Biblically. They think according to the principles of the god of this world. They think that they need the tax-exemption so they will bring in more money to the corporation for man-made buildings and business programs (day-care centers, schools, Bible Colleges, and so forth). They try to serve God and mammon. They do not know or apply Bible principles for churches which clearly teach, among other things, separation of church and state, that God desires His churches to be spiritual entitles only. They surely do not understand that “No servant can serve two masters: for either he will hate the one, and love the other; or else he will hold to the one, and despise the other. Ye cannot serve God and mammon” (Lk. 16.13). They give lip service to God, but dishonor and grieve Him by serving another master.
In conclusion, churches have a choice. Most choose mammon rather than God. For those churches who choose God, the First Amendment as well as corresponding state constitutional provisions guarantee that a church can choose, without persecution, to remain under God only, completely separate from state and federal civil government. When a church does so, she is a First Amendment church.
Endnote
Click the above to go to the article, “Is Separation of Church and State Found in the Constitution?
Honest research verify these teachings. See the resources which accompany this posting to verify this:
The local church sanctified and cleansed by the washing of water by the word——————–A ministry of Charity Baptist Tabernacle of Amarillo, Texas led by Pastor Ben Hickam. "Would to God ye could bear with me a little in my folly: and indeed bear with me. For I am jealous over you with godly jealousy: for I have espoused you to one husband, that I may present you as a chaste virgin to Christ. But I fear, lest by any means, as the serpent beguiled Eve through his subtilty, so your minds should be corrupted from the simplicity that is in Christ" (2 Corinthians 11:1-3). ————————————Jerald Finney, a Christian Lawyer and member of Charity Baptist Tabernacle, having received this ministry in the Lord, explains how a church in America can remain under the Lord Jesus Christ and Him only. "As every man hath received the gift, even so minister the same one to another, as good stewards of the manifold grace of God. If any man speak, let him speak as the oracles of God; if any man minister, let him do it as of the ability which God giveth: that God in all things may be glorified through Jesus Christ, to whom be praise and dominion for ever and ever. Amen" (1 Peter 4:10-11; See also, Ephesians 4::1-16 and 1 Corinthians 12:1-25). "Take heed to the ministry which thou hast received in the Lord, that thou fulfil it" (Colossians 4:17). "And hath put all things under his feet, and gave him to be the head over all things to the church" (Ephesians 1.22; See also, e.g. Colossians 1:18).
Christians, since the beginning of the church age, have, generally speaking, always been persecuted to one degree or another. They were persecuted because they obeyed God rather than men (man’s law) when man’s law required them to disobey God’s law. Of course, Americans have yet to suffer more than some inconveniences which, to this point cannot be called persecution; but Christians are, this very day, being severely persecuted in many countries.
A legal entity is a temporal earthly entity created and/or recognized by the law of man. The entity can be charged with a crime, sue and be sued, and act legally by entering into contracts, buying property, etc. Civil government has jurisdiction over legal entities.
26 United States Code § 508(c)(1)(A)
Additionally, by mixing church and state, churches opened the door to the untenable situation where an earthly temporal civil government which has neither the authority nor the ability to understand spiritual matters is granted power over the church and put in charge of defining “church,” “religious organization,” “religious society,” etc. This mixing of the holy with the unholy has resulted in the inevitable consequences we see shaping up as a result of civil government definition of “church.”
Simply Church 