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Analysis of “How Luther & Protestant Reformation had Political Repercussions on America” by Bill Federer

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Click here to go to homepage with links to all analyses of “An American Minute by Bill Federer” Challenged

To gain a comprehensive understanding of this spiritual warfare between Federer (and other Protestants) and historic Baptists, I especially recommend: The Trail of Blood of the Martyrs of Jesus.

Analysis of “How Luther & Protestant Reformation had Political Repercussions on America” by Bill Federer

Jerald Finney
October 31, 2022

Most notably, the title, “How Luther & Protestant Reformation had Political Repercussions on America,” is misleading. The article does not reveal what the title alleges it will reveal which is “How Luther & Protestant Reformation had Political Repercussions on America.” I believe that Federer’s article is a hodgepodge of facts constituting no logical analysis from which one can make conclusions as to the matter asserted in the title. Read it to see if you will agree. Click here to go to Federer’s article. Endnote [i] (click to go to the Endnote) is a summary of Federer’s article.

To do justice to all Federer’s misleading and false information related to Scripture and pre-colnial and post colonial American history, especially as related to the relationship of church and state, would require a book. See, The Trail of Blood of the Martyrs of Jesus. Therefore, only the most important relevant issues raised are covered here. We are men, so let us behave like men, as Jesus, the apostles, and Christian dissenters since have done. Let us confront falsehood with truth head on.

One of Federer’s comments that Patricia Bonomi wrote that the colonists were about 98% Protestant, 2% Catholic, and 1/105% Jewish (of course this is a total misrepresentation since a significant percent were the Baptists—who led the fight for religious freedom and soul liberty in America. Baptists never have been Protestant. As unrevised history proves  religious freedom and soul liberty in America and the First Amendment were the trophies of the persecuted Baptists during the colonial period). See the authorities cited and relied on in The Trail of Blood of the Martyrs of Jesus (Especially in Section II)),

Contents

  1. On Deuteronomy 28 as commented on by Federer in his article
  2. Facts (not mentioned by Federer) about Martin Luther relevant to religious freedom and soul liberty (the First Amendment) in America
  3. Endnote: Summary of Federer’s article

1. On Deuteronomy 28 as commented on by Federer in his article

Federer misquotes and misapplies Deuteronomy 28.” He writes:

“Deuteronomy 28 lists blessings and cursings. If a nation ‘shalt hearken diligently unto the voice of the Lord thy God … all these blessings shall come on thee. ‘But if a nation does not hearken to the voice of the Lord, ‘all these curses shall come upon thee,” including: “The stranger that is within thee shall get up above thee very high; and thou shalt come down very low … and shall pursue thee, and overtake thee, till thou be destroyed.’ {Emphasis added]

Deuteronomy 28:1-2 says: “And it shall come to pass, if thou shalt hearken diligently unto the voice of the LORD thy God, to observe and to do all his commandments which I command thee this day, that the LORD thy God will set thee on high above all nations of the earth: And all these blessings shall come on thee, and overtake thee, if thou shalt hearken unto the voice of the LORD thy God.” [Federer left out the part of the verse in bold red and substituted “a nation” for “thou.”]

Notice that Federer starts his quote with a misinterpretation of Scripture. He replaces “thou” with “a nation.” When one understands Federer’s theology, one then understands why he made this replacement in or change of Scripture. In context the “thou” is Israel. God is speaking to Israel, to whom he gave the law. God never gave the law to Gentile nations, only to Israel. Gentile nations, all nations except Israel, were to proceed under the Adamic and Noahic Covenants.

  • Romans 2:14-15: “For when the Gentiles, which have not the law, do by nature the things contained in the law, these, having not the law, are a law unto themselves: Which shew the work of the law written in their hearts, their conscience also bearing witness, and their thoughts the mean while accusing or else excusing one another.”

Federer then proceeds to insert “a nation” instead of “Israel” as he mentions the curses in Deuteronomy 28:63-68. He asks, “How did God judge ancient Israel when it sinned?” Here, of course, he is limiting it to Israel, but the inference is that the admonitions in Deuteronomy 28 are to all nations, and specifically to the United States of America.

Of course, God is over all nations. He is over Israel and he is over Gentile nations. However, for Gentile nations, the primary consideration is how they deal with Israel. The Old Testament deals with Gentile nations—past, present, and future—and what He looks at to bless or curse them. I explain Bible teaching on both Israel and Gentile nations in Part I, Section I, The Biblical Doctrine of Government of God Betrayed: Separation of Church and State, the Biblical Principles and the American Application.

I explain these matters in much more detail in my books, essays and other writings. Click here to go to Order Information, Free PDFs, and Free Online Versions Pages for Books by Jerald Finney. Click here to go to Written Lesson. for Basic Online Course by Jerald Finney.

  1. Facts (not mentioned by Federer) about Martin Luther relevant to religious freedom and soul liberty (the First Amendment) in America

Many of the early colonists were Protestants who thought Luther, Calvin, or the Church of England was correct about union of church and state. Dissenters, predominantly Baptists, believed in and fought for separation of church and state. Historic Baptists had never come out of Catholicism or Protestantism since they never joined with them. The First Amendment was primarily the result of a spiritual warfare between those holding opposing Scriptural interpretations, the established churches versus the dissenters, primarily the Baptists. The Trail of Blood of the Martyrs of Jesus, page 92.

The theological turmoil that resulted from the Reformation continued in the new world, and out of that storm emerged a separation of church and state that had never before existed of any lasting influence in any nation in the history of the world. The Trail of Blood of the Martyrs of Jesus, page 107.

The atrocities and heresies of the Catholic church eventually led to an effort to reform that church from within. Among the greatest of the reformers were Martin Luther, who started the Lutheran church (which became the state-church of Germany), and John Calvin, founder of the Presbyterian church (which became the state-church of Scotland). The Reformed churches became Christian Revisionists working contemporaneously with their Catholic Revisionist predecessors.

During this period of reformation, there existed those who dissented from Catholic and Reformation theology. In early sixteenth century Germany, two currents flowed in opposite directions. One, fostered by the established church, was toward a state-church. The other, promoted by dissenters, was toward separation of church and state. When a Protestant church became an established church, it continued the persecution practiced by its harlot mother.

“Both the Lutheran and Presbyterian Churches brought out of their Catholic Mother many of her evils, among them her idea of a State Church. They both soon became Established Churches. Both were soon in the persecuting business, falling little if any, short of their Catholic Mother.” J. M.Carroll, The Trail of Blood, Distributed by Ashland Avenue Baptist Church, 163 N. Ashland Avenue, Lexington KY 40502, 606-266-4341, Copyright 1931 p. 33.

Martin Luther wrote:

  • “It is out of the question that there should be a common Christian government over the whole world. Nay, over even one land or company of people since the wicked always outnumber the good. A man who would venture to govern an entire country or the world with the Gospel would be like a shepherd who would place in one fold wolves, lions, eagles, and sheep together and let them freely mingle with one another and say, ‘Help yourselves, and be good and peaceful among yourselves. The fold is open, there is plenty of food, have no fear of dogs and clubs.’ The sheep forsooth would keep the peace and would allow themselves to be fed and governed in peace; but they would not live long nor would any beast keep from molesting another. For this reason, these two kingdoms must be sharply distinguished and both be permitted to remain. The one to produce piety, the other to bring about external peace and prevent evil deeds. Neither is sufficient to the world without the other.” Philip Hamburger, Separation of Church and State (Cambridge, Massachusetts: Harvard University Press, 2002), p. 22, citing Works of Martin Luther, Volume 4 (Philadelphia: A. H. Holman Co., 1931), p. 265.)

“When Luther was expecting excommunication and assassination, he pleaded that:

  • “Princes are not to be obeyed when they command submission to superstitious error, but their aid is not to be invoked in support of the word of God.
  • “Heretics, he said, must be converted by the Scriptures, and not by fire. With passion, he asserted: “I say, then neither pope, nor bishop, nor any man whatever has the right of making one syllable binding on a Christian man, unless it be done with his own consent. Whatever is done otherwise is done in the spirit of tyranny…. I cry aloud on behalf of liberty and conscience, and I proclaim with confidence that no kind of law can with any justice be imposed on Christians, except so far as they themselves will; for we are free from all.” Leo Pfeffer, Church, State, and Freedom. (Boston: The Beacon Press, 1953), p. 21, citing Acton, “The Protestant Theory of Persecution,” in Essays on Freedom and Power, p. 92, and Wace, Henry, and Bucheim, C. A., Luther’s Primary Works, Lutheran Publication Society, Philadelphia, 1885, pp. 194-195, quoted in Noss, John B., Man’s Religions, New York, The Macmillan Co., 1949, p. 92.

Nonetheless, Luther later, when he had made an effective alliance with the secular power, advocated that the magistrate, who does not make the law of God, enforce the law of God. According to Luther:

  • “The law is of God and from God. The State is the law-enforcing agency, administering a law of God that exists unchangeably from all eternity….
  • “The need for a state arises from the fact that all men do not hear the word of God in a spirit of obedience. The magistrate does not make the law, which is of God, but enforces it. His realm is temporal, and the proper ordering of it is his responsibility. Included in the proper ordering the maintenance of churches where the word of God is truly preached and the truly Christian life is taught by precept and example. In his realm, subject to the law of God, the Prince is supreme, nor has man the right to rebel against him. But if the Prince contravenes the law of God, man may be passively disobedient, in obedience to a higher and the only finally valid law.” William H. Marnell, The First Amendment: Religious Freedom in America from Colonial Days to the School Prayer Controversy (Garden City, New York: Doubleday & Company, Inc., 1964), pp. 13-14.
  • “Heretics are not to be disputed with, but to be condemned unheard, and whilst they perish by fire, the faithful ought to pursue the evil to its source, and bathe their hands in the blood of the Catholic bishops, and of the Pope, who is the devil in disguise.” Pfeffer, p. 21, quoting Acton, pp. 102-103; see also Verduin, The Anatomy of a Hybrid, pp. 158-160, 163-168, 186-198; Leonard Verduin, The Reformers and Their Stepchildren (Grand Rapids, Wm. B. Erdsmans Pub. Co., 1964) and Thomas Armitage, The History of the Baptists, Volumes 1 and 2 (Springfield, Mo.: Baptist Bible College, 1977 Reprint).

Luther espoused that coercion by the state to achieve religious unity was justifiable. This was an expansion of Erastian philosophy—“the assumption of state superiority in ecclesiastical affairs and the use of religion to further state policy.” Erastianism … pervaded all Europe, with the exception of Calvin’s ecclesiocratic Geneva, after the Reformation. Pfeffer, pp. 23-24. Erastianism achieved its greatest triumph in England. See Ibid., pp. 24-25 for a concise history of Erastianism in England.

Luther’s position resulted in persecution of dissenters such as Anabaptists who believed in believer’s baptism. Opposition to a state-church follows logically from the thinking behind believer’s baptism.

“Believer’s baptism [was] the key to religious thought of the Anabaptists. Infant baptism implies that a child may be admitted into the Church without his understanding or personal consent. Such a church must be a formal organization, with sponsored membership possible for those whose years permit neither faith nor understanding. Adult baptism implies a different concept of the Church. The anabaptized are the elect of a visible church which is essentially a religious community of the elect. But obviously such a church could in no sense be a State Church. The Prince could neither bring it into being, regulate it, nor enforce membership in it; indeed, any connection between the State and such a church could only be injurious to the Church. Adult baptism on the surface is remote from the concept of a separated Church and State, yet such separation is implicit in the rationale of Anabaptism. The call to such a church can never come from the palace of the Prince; it must come from the Kingdom of Heaven….” [Emphasis mine.] Marnell, pp. 18-20.

The Trail of Blood of the Martyrs of Jesus, page 24-27.

“Thus, before the close of the Sixteenth Century, there were five established Churches—churches backed up by civil governments—the Roman and Greek Catholics [the Greek Catholics separated from the Roman Catholics in the ninth century] counted as two, then the Church of England; then the Lutheran, or Church of Germany, then the Church of Scotland now known as the Presbyterian. All of them were bitter in their hatred and persecution of the people called Ana-Baptists, Waldenses and all other not established churches, churches which never in any way had been connected with the Catholics…. Many more thousands, including both women and children were constantly perishing every day in the yet unending persecutions. The great hope awakened and inspired by the reformation had proven to be a bloody delusion. Remnants now [found] an uncertain refuge in the friendly Alps and other hiding places over the world.” Carroll, p. 34 cited in The Trail of Blood of the Martyrs of Jesus, page 29.

Many of the early colonists were Protestants who thought Luther, Calvin, or the Church of England was correct about union of church and state. Dissenters believed in and fought for separation of church and state. The First Amendment was primarily the result of a spiritual warfare between those holding opposing Scriptural interpretations, the established churches versus the dissenters, primarily the Baptists.

  • “Of the Baptists, at least, it may be truly said that they entered the conflict in the New World with a clear and consistent record on the subject of soul liberty. ‘Freedom of conscience’ had ever been one of their fundamental tenets. John Locke, in his ‘essay on Toleration,’ said, ‘The Baptists were the first and only propounders of absolute liberty, just and true liberty, equal and impartial liberty.’ And the great American historian, Bancroft, says: ‘Freedom of Conscience, unlimited freedom of mind, was from the first a trophy of the Baptists.’ Vol. II., pages 66, 67.
  • “The history of the other denominations shows that, in the Old World, at least, they were not in sympathy with the Baptist doctrine of soul liberty, but in favor of the union of Church and State, and using the civil power to compel conformity to the established church….
  • “… It was left to the sect once ‘everywhere spoken against’ to teach their Protestant brethren the lesson of soul liberty, and this they did in the school of adversity in the New World.” Charles F. James, Documentary History of the Struggle for Religious Liberty in Virginia (Harrisonburg, Virginia: Sprinkle Publications, 2007; first published in Lynchburg, Virginia: J. P. Bell Company, 1900), pp. 14-15 cited in The Trail of Blood of the Martyrs of Jesus, page 92.

Endnote

Endnote [i] Summary of Federer’s article:

  1. Luther’s 95 “theses” in 1517 which began the Reformation.
  2. His summon to trial in 1521 before the Holy Roman Emperor Charles V.
  3. Charles V’s dismissal of Luther’s theses as “an argument between monks.”
  4. The order to recant and Luther’s refusal to do so.
  5. Luther’s being kidnapped and hid by Frederick III.
  6. the Catholic and Orthodox church split in 1054; the Papal Schism in 1378-1417;
  7. the burning and burial of John Wycliffe for “attempting a translation of the Scriptures;”
  8. the general prologue of Wycliffe’s 1384 translation of the Bible; Jan Hus (1369-1415) shared Scriptures translated into the Czech language, his burning at the stake for being a heretic;
  9. Luther, unlike Wycliffe and Huss lived after the invention of the printing press;
  10. Johannes Gutenberg (100-1468) invented the western world’s first moveable-type printing press and the first significant book printed, the Bible;
  11. comments by Pope Pius II and Victor Hugo about Gutenberg and his invention; and Martin Luther’s account of how he came to an interpretation of the meaning of the expression “the justice of God” and its relationship with the statement “The just shall live by faith” and how he was “reborn,” etc.;
  12. the German Peasants’ War in 1524;
  13. the 1527 sacking of Rome and imprisonment of Pope Clement VII the same Pope who refused to annul the marriage of Henry VIII and Charles V’s aunt Catherine of Aragon leading Henry to break away from Rome and start the church of England. He failed to mention that Henry set himself up as head of the Church of England
  14. Charles V oversaw the Spanish colonization of the Americas and began the Counter-Reformation, and a few other facts;
  15. Spain used gold from the New World to push back the Muslim Ottoman invasion of Europe, a few facts related thereto, and a misquote and misapplication of Deuteronomy 28 (See below for more on this);
  16. some of Martin Luther’s references of Deuteronomy 28 as applied to the Turk being the “rod of wrath of the Lord our God,” the Turk’s god being the devil, how the fight against the Turks must begin with repentance and reformation of their lives, how (the church should) drive men to repentance and how, etc.
  17. Charles V’s attempt to unite the Holy Roman Empire against the Muslims and his agreeing to a truce recognizing the Protestants, the truce between the Protestant and Catholic territories in Nuremberg in 1532;
  18. that “the Lutheran movement was, for the first time, officially tolerated and could enjoy a place in the political sun of the Holy Roman Empire;
  19. a comment of John Calvin on the Islamic threat;
  20. a list of notable Protestant reformers;
  21. that some Protestant reformers refused to help against the Muslim invasion;
  22. a treaty by Charles V which ceased the religious struggle between Catholics and Protestants and which allowed each king to decide what was to be believed in his kingdom;
  23. the rest of the secluded life of Charles V;
  24. that Luther “penned an indefensible anti-semetic work that contributed to future Jewish persecutions;
  25. that in the two centuries following Luther, many migrated to other countries for conscience sake, many to America;
  26. that Luther influenced John Wesley and George Whitefield who preached the Great Awakening in Colonial America and a statement of Wesley on how a reading from the Epistle to the Romans led him to trust Christ alone for salvation (see The Trail of Blood of the Martyrs of Jesus for the story of the Great Awakening preached by Whitefield and its influence on the road to separation of church and state in America);
  27. that Patricia Bonomi wrote that the colonists were about 98% Protestant, 2% Catholic, and 1/105 Jewish (of course this is a total misrepresentation since a significant percent were the Baptists—who led the fight for religious freedom and soul liberty in America. Baptists not and never have been “Protestant. See The Trail of Blood of the Martyrs of Jesus);
  28. that the signers of the Declaration were predominantly Protestant (another representation meant to mislead—see The Trail of Blood of the Martyrs of Jesus);
  29. a misleading statement by Edmund Burke in an address to Parliament (a statement that shows that Burke had no understanding of the facts about the spiritual warfare in the Northern Colonies. See The Trail of Blood of the Martyrs of Jesus);
  30. a statement of Samuel Adams, “This day, I trust the reign of political Protestantism will commence.” Of course if Protestantism had prevailed, there would have been no separation of church and state, religious freedom, and First Amendment in America. See, The Trail of Blood of the Martyrs of Jesus);
  31. statements of John Adams and Robert D. Woodberry of the National University of Singapore. Woodberry said that nations where “Protestant missions” became more prosperous, etc.;
  32. a statement of Luther concerning that schools should explain the holy Scriptures, that “every institution where men are not increasingly occupied with the Word of God must become corrupt;
  33. and finally, the article ends with: “Luther, who died in 1546, wrote: “If I profess with the loudest voice and clearest exposition every portion of the truth of God except precisely that little point which the world and the devil are at that moment attacking, I am not confessing Christ, however boldly I may be professing Christ. Where the battle rages, there the loyalty of the soldier is proved and to be steady on all the battlefield besides is mere flight and disgrace if he flinches at that one point.”

 

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Questions from a man regarding “the option of starting a church” and my reply

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Email question received September 26, 2022:

Subject: 1st amendment church trust

Hello Jerald
Some organizations, “Christian” law firms, etc. who are ignorant of the Word of God will help with “starting a church” according to man’s reasonings and not according to God’s principles in His Word.  See, e.g., A Biblical and Legal Analysis of the Helping Hand Outreach Publication, “WHY ALL CHURCHES SHOULD BE A 508(c)(1)(a).” (042322), More StartChurch deception: Every church member can be sued if the church is an unincorporated association. Therefore, every church should incorporate. Wrong.; The False and Misleading Teachings and Advertisements of StartCHURCH, Another Spiritual and Legal Deceiver (September 13, 2012), and other teachings, essays, and articles on this website. For other questions and answers, see Questions and Answers on various topics (starting 070118) and Answers to letters and questions from pastors and others (before 070118)

I read some of your articles. I am exploring the option of starting a church.

Do you have a ballpark price of setting up a common law trust for a church?
Dont know if you can answer these questions…
How does unincorporated church pastor protect himself and others from personal and criminal liability?
If 1st amendment church pastor take offering money to support himself, i assume he has to report that as income on his personal tax return, but how does that work if there are no employee status or w2’s, etc.?
And what if he pays an  assistant? How does that get handled?
How does a  1st amendment unincorporated church buy property?
Is tbe property automatically non taxable and how do you prove that to the state?
Thank you for your time
Steve

My Reply on October 15, 2022

Dear __________,
You ask good questions which I answer, along with a lot of other questions – starting with the basics of Bible principle – in helping churches organize. From your questions, I discern that, according to the Lord in His Word, you are not ready or qualified to “start a church.” God’s Word does not make provision for “the option of starting a church.” Once you have studied and understand the basics of New Testament Church doctrine, the Bible doctrine of government, and the Bible doctrine concerning God’s desired relationship between church and state, contact me again. I cover those matters – as regards church organization – in the books, essays, and teachings on the website. Then, I will be able to help you.
God Bless,
Jerald Finney
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More StartCHURCH Deception: “Every church member can be sued if the church is an unincorporated association. Therefore, every church should incorporate.” WRONG.

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StartCHURCH ad gets the attention of unknowledgeable “Christians” with deceptive statements such as “All members of one church get sued at the same time.” But the court in the case they rely on said, “No, your class action against all the members will not be allowed.” Again, StartCHURCH uses fear and deceit to terrorize, prociure customers, and make big bucks.

See also, The False and Misleading Teachings and Advertisements of StartCHURCH, Another Spiritual and Legal Deceiver (September 13, 2012)

Jerald Finney
Attorney at Law and Born Again Believer
Texas Bar Number 00787466
Copyright © September 6, 2022

This essay speaks to another false ad by StartCHURCH meant to strike fear into churches and believers so as to induce them to use their expensive and continuing services of “helping” churches organize and operate contrary to Bible and legal principles. StartCHURCH and like organizations rely on fantasy—not knowledge, understanding and wisdom—to sell their anti-God services.

See Endnote[i] or click here to go to the online ad, for the complete StartCHURCH advertisement this essay addresses.

To fully understand the dishonesty of the ad requires a knowledge of Bible church doctrine, corporation law, federal tax exemption law, the First Amendment to the United States Constitution and corresponding state constitutional provisions as well as a careful analysis of the ad itself and the case cited therein, Hutchins v. Grace Tabernacle 804 S.W.2d 598 (Tex. App. 1991) (https://casetext.com/case/hutchins-v-grace-tabernacle).

The first heading in the ad is the title to the ad: “All Members of One Church Get Sued at the Same Time.” The title states a lie. Yes, as the ad states, the plaintiff filed a class action against all members of the church. However, the interlocutory order of the 333rd District Court of Harris County, Texas denied plaintiff’s request to certify a class action. The 1st Court of Appeals, First District, Houston Texas, affirmed the District Court ruling. In other words, the plaintiff’s attempt to continue the suit as a class action failed.

One very important thing to understand about the StartCHURCH dishonesty here is that a legal entity (person(s), corporation(s), etc.) can file a false suit. If that happens, the defendant must respond correctly, as did the defendant in this case. A plaintiff could also improperly file such a suit against all members of a corporate church. Then, I am sure that StartCHURCH would be glad to help the members of the corporate church who were sued in dealing with the court case; for a good fee, of course. The StartCHURCH ad is intended to persuade churches that – because plaintiff filed the action against all members of a church which had not employed StartCHURCH in organizating as a corporation, was not incorporated, and could not be sued – the first thing every church should do is to incorporate.

If a plaintiff files a suit against a church which is not a legal entity and therefore cannot be sued, a Church under Christ alone, someone in the church should file a motion contesting jurisdiction.  StartCHURCH presents us with a case in which plaintiff’s class action against all the members failed, but StartCHURCH still, for it’s insidious and profit making motives, claimed that all the members were sued at the same time.

Sadly, in the case cited and relied upon by the StartCHURCH ad, the church could not be sued since it was not an entity (as recognized by the plaintiff and the Court), but argued that it was an entity which could be sued and also that the members could not be sued. As the Appeals Court opinion states, “In brief, the Church wants both the advantage of an unincorporated entity (no liability for the entity), and at the same time wants the advantage of a corporate entity (no liability for its members.” – But see the remaninder of this essay on this latter statement by the court.)

The paragraph under the title, the first heading, to the StartCHURCH ad states: “‘Members of an unincorporated association are individually liable for tortious acts of agents or employees of the association if the tort is committed within the scope of their authority’ (Hutchins v. Grace Tabernacle 804 S.W.2d 598 (Tex. App. 1991)).” Of course, the ad does not explain that the members of a corporation (including members of a church non-profit corporation) are individually liable for the tortious acts of agents or employees of the association if the tort is committed within the scope of their authority.”

No matter the way a church is organized, a member who is directly involved or interested in any act, tort, affair, contract, transaction or legal proceeding is a “party.” For example, a person who has been given and accepts the responsibility to keep the entry way to a church meetinghouse safe, regardless of the legal status of the church (incorporated legal entity or not) may be sued should a non-member (and maybe a member, depending upon the law of the state), slip and injure himself upon ice left unattended by the person(s) responsible for removing the ice and any other members who saw the danger and said or did nothing about it.

The members of the incorporated church own and fund the corporation. Should someone file a suit against the church corporation (and anyone who is a party to the tort) and prevail, who pays the judgment against the corporation? The corporation. Who funds the corporation? The members. The court will hold the corporation responsible for paying the judgment. Ultimately, the members will furnish the funds to pay the judgment, unless the corporation has insurance, in which case the members paid for the insurance. It goes without saying that, in general, it is wise for every owner of real estate to purchase liability insurance. Additionally, the Lord makes clear that one is to love others and himself. Is trying to avoid helping another who was injured due to one’s individual or church knowling, intentional, negligent, or reckless act loving one’s neighbor? Again, obtaining insurance is a wise way to love one’s neighbor.

The second heading in the StartCHURCH ad is “Unincorporated churches with voting members are most at risk.” Wrong again. First, the analysis above addresses some aspects of this false argument.

Second, unincorporated churches which have not forfeited their non-legal entity status (their First Amendment status) are not at risk of being sued; they cannot be sued as the case cited by StartCHURCH makes clear.  Members of all churches, whether the church can be sued or not,  should not, if they love others as commanded, try to escape responsibility for harming others, dishonoring contracts, mortgage of lease agreements, etc.

Third, StartCHURCH contends that members in an unincorporated church who vote on “issues such as salaries, purchase contracts, and other important things like real estate transactions and lease agreements” … “take upon themselves potential personal liability because they  become a direct personal party to the contract or transaction. This could bring disastrous results [notice the hyperbole].” One who votes on such matters in an incorporated church can also be held to be a liable party. If one votes to approve a contract, salary, real estate transaction, etc., that person has given their authority for the act and any wrong committed in violation of the agreement involved. The matter of “piercing the corporate veil” may come into issue in some cases. Remember, should the corporation be found liable, the members fund the corporation.

If a person is ruled by fear, no matter how the church is organized, the wisest course of action for him is to abstain from becoming a party by not participating in any church affair. Such a person should not become a member of a church. Surely, if he wants to be religious, he will be able to find a church which will allow him to show up, sing, worship, hear the weekly lecture(s), give (especially if he gives to the corporation if the church is incorporated), etc. without requiring him to be a member.

The third heading of the StartCHURCH ad is “One of the first acts of a church.” The ad then states:

  • “Incorporating ought to be one of the first acts of any church.  In 2010, approximately 1,000 churches per month were sued.  That number is likely to keep rising because today, many churches are starting in homes, hotel conference rooms, and schools, which means they have to sign more contracts and enter into unusual contracts.  It is important to ensure that your church forms a legal structure to protect its members, board, and trustees.  As mentioned before, incorporating should be done before conducting your first service.”

Of course, perhaps StartCHURCH is correct should one leave out of consideration his God-given goal (the glory of God; see, e.g., Revelation 4:11: “Thou art worthy, O Lord, to receive glory and honour and power: for thou hast created all things, and for thy pleasure they are and were created.”); God’s principles concerning churches built by Christ as expressed in the New Testament and especially God’s epistles written by the hand or dictation of the Apostle Paul; the First Amendment to the United States Constitution and corresponding state constitutional provisions; and his conscious (knowledge of good an evil).

  • Ephesians 1:22: “And hath put all things under his feet, and gave him to be the head over all things to the church.”
  • 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.”
  • Acts 20:28: “Take heed therefore unto yourselves, and to all the flock, over the which the Holy Ghost hath made you overseers, to feed the church of God, which he hath purchased with his own blood.”
  • Ephesians 5:25-27: “Husbands, love your wives, even as Christ also loved the church, and gave himself for it; That he might sanctify and cleanse it with the washing of water by the word, That he might present it to himself a glorious church, not having spot, or wrinkle, or any such thing; but that it should be holy and without blemish.”

It is interesting to note that StartCHURCH gives no authority for their positions from the God’s Word.

Most importantly, a church who chooses to submit herself to any authority other than the Lord Jesus Christ has grieved our Lord by committing spiritual fornication. For short answers to any questions this may raise, please see Short Answers to Some Important Questions, Basic Course, Bible Studies: The Doctrine of the Church.  No church who wishes to please God should ever combine with civil government through incorporatipon, Internal Revenue Code § 501(c)(3) or § 508 (c)(1)(A) tax exempt status; contract, purchase or lease real estate, purchase insurance, or do anything else which sets the church up as an entity which can be sued.

Should a church choose, by her actions and declarations, to remain totally separate from and outside the authority of civil government the church will have all her First Amendment protections and cannot be sued. The First Amendment is the highest law of the land concerning churches, church establishment, religious freedom; freedom of speech, freedom of association, and freedom of press.

Civil government has no jurisdiction over a church which is not a legal entity such as a corporation; such a church cannot sue or be sued or act legally in some other way. As pointed out above, if someone tries to sue a church which is not a legal entity,  lack of jurisidiction should be presented to the court. Remember, as well, that no matter how a church is organized, those responsible for tortious or wrongdoing where one has a duty to act or not can be taken to court. Insurande is wise where appropriate.

Again, believers should not try to avoid restitution to those who are damaged by their actions; we are to love others as we love ourselves – to do unto others as we would have them do unto us. The Churches under Christ Ministry, at no charge, shows churches and believers how do deal with all these matters so as to honor both God and man.

The fourth heading of the StartCHURCH ad is: “What happens when you incorporate your church?” Under this heading, StartCHURCH states:

  •  “The legal concept of an artificial person exists where state law has created laws recognizing a corporation.  The laws of all fifty states allow churches to create a corporation that exists separate from that of its members, officers, and board. The church uses the corporation to conduct its business and manage its assets.”

Yes, “A church may choose to apply for corporate status under state law.” However, If the state approves the church application for incorporation, the church becomes a creature of the state, a temporal, earthly, legal entity as opposed to an eternal, heavenly, spiritual entity. Incorporation combines church and state (the unholy is combined with the holy so as to profane the holy) in violation of Romans 13, 1 Peter 2, the Old Testament doctrine of civil government, and New Testament church doctrine. The corporation is a creation of state law and is governed by the law of incorporation. The procedures, officers, members, and board of a corporation are all required and controlled by the non-profit corporation law of the state of incorporation. The church and the corporation are intertwined. Members of incorporated churches can sue the pastor, other church members, the church, etc. as to many church disagreements and matters matters since the state is sovereign of and authority over many corporate matters. The head of and authority over the incorporated church for many matters is the state not the Lord Jesus Christ. The following resources explain incorporation in much more detail:

The fifth heading of the StartCHURCH ad is: “What is indemnification?” It states under that heading:

“When a church forms a corporation, it receives special power to indemnify its pastors, board members, and employees from liability for the action they take in behalf of the church.  This allows one to serve on the board with the confidence of knowing that the acts he/she performs in behalf of the church will not come back to haunt him/her.”

One cannot protect a person, even a pastor, board member, or employee for torts or crimes for the action they take on behalf of the church. Indemnification does give some protection from suit by members of the church, but not from suit by outside parties suing the individual for his alleged wrongdoing which harmed a plaintiff.

1 Corinthians 6 makes clear that churches are to judge internal church infractions. God directs that such matters are not to be submitted to outside authorities.

The sixth heading of the StartCHURCH ad is: “Where is your church?” Under that heading, it states”

“Right now, there are many churches operating on a deficient legal foundation.  Most pastors I have met state that from the first day they started their church, they had always intended on doing things the right way, but then ministry, preaching, and life got in the way.  That does not have to be you.  Today is the best day to start getting right.”

StartCHURCH recommends spiritually prostituting your church and calls it “getting right.” See, SEPARATION OF CHURCH AND STATE: CHRISTIANS WHO CALL EVIL GOOD AND GOOD EVIL “Woe unto them that call evil good, and good evil; that put darkness for light, and light for darkness; that put bitter for sweet, and sweet for bitter” (Is. 5.20)!

Click here to go to The False and Misleading Teachings and Advertisements of StartChurch, Another Spiritual and Legal Deceiver (091212)

Click here to go to ANALYSIS OF FALSE REASONS OF CHRISTIANS AND LAWYERS FOR CHURCH CORPORATE, 501(C)(3) AND 508(C)(1)(A) TAX EXEMPT STATUS OR LEGAL STATUS OF ANY KIND

Endnote

[i] The following is a copy and paste of a StartCHURCH ad at: https://www.startchurch.com/blog/view/name/all-members-of-one-church-get-sued-at-the-same-time

 All Members of One Church Get Sued at the Same Time

Several years ago a church in Texas ran into some trouble when a man wanted to sue the church.  The problem, however, was that the church was not incorporated, and so it could not be sued.  Instead, he filed a class action lawsuit against every member of the church.  Could he sue every member?  Does the law allow members to be sued personally?  The court that heard the case stated, “An unincorporated association is a voluntary group of persons, without a charter, formed by mutual consent for the purposes of promoting a common enterprise.”  The court also stated, “Members of an unincorporated association are individually liable for tortious acts of agents or employees of the association if the tort is committed within the scope of their authority” (Hutchins v. Grace Tabernacle United Pentecostal Church).

Unincorporated churches with voting members are most at risk

This court case brings up something that ought to make its members think twice about their legal status as a church.  There are many churches that have voting members who vote on many issues such as salaries, purchase contracts, and other important things like real estate transactions and lease agreements.  In essence, when members of the unincorporated church vote on a particular item, they are taking upon themselves potential personal liability because they become a direct personal party to the contract or transaction.  This could bring disastrous results.

In the case of the church in Texas, the court stated that the ” . . . members of an unincorporated association are individually liable for tortituous acts of agents or employees of the association if the tort is committed within the scope of their authority.” However, the appeals court remanded the case back to the trail court because the plaintiff committed a procedural error in filing her paperwork and claim with the court seeking class action; one that could be easily fixed.  The point we must not miss is that,  the court made it very clear that the members of an unincorporated church could be sued personally for the tortiuous acts of its ” . . . agents or employees of the association if the tort is committed within the scope of their authority.”

One of the first acts of a church

Incorporating ought to be one of the first acts of any church.  In 2010, approximately 1,000 churches per month were sued.  That number is likely to keep rising because today, many churches are starting in homes, hotel conference rooms, and schools, which means they have to sign more contracts and enter into unusual contracts.  It is important to ensure that your church forms a legal structure to protect its members, board, and trustees.  As mentioned before, incorporating should be done before conducting your first service.

What happens when you incorporate your church?

The legal concept of an artificial person exists where state law has created laws recognizing a corporation.  The laws of all fifty states allow churches to create a corporation that exists separate from that of its members, officers, and board. The church uses the corporation to conduct its business and manage its assets.

What is indemnification?

When a church forms a corporation, it receives special power to indemnify its pastors, board members, and employees from liability for the action they take in behalf of the church.  This allows one to serve on the board with the confidence of knowing that the acts he/she performs in behalf of the church will not come back to haunt him/her.

Where is your church?

Right now, there are many churches operating on a deficient legal foundation.  Most pastors I have met state that from the first day they started their church, they had always intended on doing things the right way, but then ministry, preaching, and life got in the way.  That does not have to be you.  Today is the best day to start getting right.

 

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The three methods of trying to live the Christian life

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From his teaching on Galatians
Dr. J. Vernon McGee

“For, brethren, ye have been called unto liberty; only use not liberty for an occasion to the flesh, but by love serve one another” (Galatians 5:13).

There are 3 methods of trying to live the Christian life—two will not work. One is a life of legalism, which Paul has been discussing. The other is the life of license, which Paul discussed in Romans 6. You may fall into sin, but you will get out of it.

The 3rd method iof living the Christian life is the life of liberty. The remainder of Dr. McGee’s teaching in this chapter of Galatians will give the modus operandi for living by liberty. The life of legalism includes the 10 Commandments plus a set of regulations that Bible believers follow today. They will tell you where you can’t go and what you can’t do. Like, don’t use make-up, don’t wear this, etc. Do things which please the Lord, but do them because you love him, not in order to keep the law.

“Only use not liberty for an occasion to the flesh.” It is grace, not law, that frees us from doing wrong and allows us to do right. Grace does not set us free to sin, but it sets us free from sin. The believer should desire to please God, not because he is a slave, but because he is a son and he wills to please his father. He does what God wants, not because he fears to do otherwise like an enemy, but because he wants to do it, for God is his friend. God is the One who loves him. He serves God, not because of pressure from without such as the law, but because of a great principle within—even the life of Christ that is within him.

We serve God because we love him. The whole basis of obedience is a love relationship to Him. The law never could bring us to that place. It was negative to begin with. It produced negative goodness—which is a kind of goodness many have today. Negative goodness is legal goodness. You can say, “I don’t do this and I don’t do that.” But what do you do? All these systems produce negative goodness. They never rise to the sphere of positive goodness where one does things to please God for the very love of pleasing Him. He wants us to serve Him on that basis.

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Putting the Lighted Candle under a Basket: The Shame of Many “Unregistered” Churches (Churches under Christ Alone)

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Jerald Filnney
Copyright © May 28, 2022

“No man, when he hath lighted a candle, putteth it in a secret place, neither under a bushel, but on a candlestick, that they which come in may see the light. The light of the body is the eye: therefore when thine eye is single, thy whole body also is full of light; but when thine eye is evil, thy body also is full of darkness. Take heed therefore that the light which is in thee be not darkness. If thy whole body therefore be full of light, having no part dark, the whole shall be full of light, as when the bright shining of a candle doth give thee light” (Luke 11:33-36); See also, Matthew 5:14-5; Mark 4:21-22; Luke 8:16-18.

Bible Doctrine of the Church

According to God, what is a church that Jesus builds? I believe that  Christ would like believers to know the answer to this question to which so much of His Word is devoted to answering. Not only does Christ wish believers to know the answer to this question, He wishes them to practice the answer and to shine the light of that truth upon the church, other churches, and the world. See, e.g. 1 Peter 2:9; 1 John 1:7. Matthew 5:14-16; Luke 1:79, 2:32, 8:16, 11:33-36, 12:3; John 3:19, 21, 8:12, 11:10; Acts 13:47, 26:18; Romans 13:12; 2 Corinthians 4:6; 2 Corinthians 6:14; Ephesians 5:8, 13; Colossians 1:12; 1 Thessalonians 5:5

The local church is preeminent to Christ. Christ lets us know how important the church is to Him. He tells us, for example, that:

  • He purchased the church “with his own blood” (Acts 20:28);
  • A church is espoused to Christ. “Husbands, love your wives, even as Christ also loved the church, and gave himself for it; That he might sanctify and cleanse it with the washing of water by the word, That he might present it to himself a glorious church, not having spot, or wrinkle, or any such thing; but that it should be holy and without blemish” (Ephesians 5:25-27).
  • He wishes to be the only authority over His churches (See, e.g., Ephesians 1:22; Colossians 1:18).

Are believers and churches ashamed to practice and declare God’s revelations and principles? The Apostle Paul certainly was not, starting with the” gospel of Christ,” “the power of God unto salvation to every one that believeth: to the Jew first, and also to the Greek” (Romans 1:16). But Paul’s dedication did not stop with declarations and actions concerning the gospel of Christ. Paul boldly proclaimed and taught all that God entrusted to Him. God committed to Paul the unfolding of the “doctrines of grace which were latent in the teachings of Jesus Christ. Paul originates nothing, but unfolds everything, concerning the nature and purpose of the law; the ground and means of the believer’s justification, sanctification, and glory; the meanings of the death of Christ, and the position, walk, expectation, and service of the Christian.”

God, by revelation, made known to Paul the mystery of the church (Ephesians 3:2-12). Paul wrote that complete revelation in His Epistles so that God’s children and churches “may understand” God’s knowledge concerning the churches. God’s Pauline epistles:

  • “develop the doctrine of the church. In seven letters to Gentile churches (in Rome, Corinth, Galatia, Ephesus, Philippi, Colosse, and Thessalonica), the church, the ‘mystery which from the beginning of the world hath been hid in God’ (Ephesians 3:9), is fully revealed, and fully instructed as to her unique place in the counsels and purposes of God.”

Through the Pauline epistles:

  • “we know that a church is not an organization, but an organism, the body of Christ; instinct with His life, and heavenly in calling, promise and destiny. Through those epistles alone we know the nature, purpose, and form of organization of local churches, and the right conduct of such gatherings.”

Most pastors and other mature members of the churches that the Biblical Law Center and this ministry have helped to organize according to Christ’s will veil their light concerning church organization. They are ashamed of what they have done. They are unwilling to follow the example of the Apostle Paul. Some reasons for their reluctance include:

  • Failure to study the doctrine and the application of the doctrine.
  • Inability to teach or choice not to teach the doctrine.
  • Fear of offending immature, disruptive, and/or prospective church members.
  • Fear of offending other churches and pastors with whom they associate.
  • Their agenda leaves no time for the study, teaching, and application of the doctrine.
  • They teach again the  “first principles of the oracles of God; and are become such as have need of milk, and not of strong meat” to new believers but forget that some “are of full age, even those who by reason of use have their senses exercised to discern both good and evil” See Hebrews 5:11-6:3.

Both doctrine and application are emphasized in Scripture. Without wisdom (the right use or exercise of knowledge), knowledge has no effect and is useless or even counterproductive. Churches lose the power of God, and cause unbelievers to blaspheme God, resulting in salvation of fewer and fewer souls.

“He that saith, I know him, and keepeth not his commandments, is a liar, and the truth is not in him. But whoso keepeth his word, in him verily is the love of God perfected: hereby know we that we are in him” (1 John 2:4-5). “Jesus answered and said unto him, If a man love me, he will keep my words: and my Father will love him, and we will come unto him, and make our abode with him” (John 14:23). The commandments are in the word of God, but they are not the word of God. The word of God is much more than commandments. For example, within the word of God are principles. Bible church doctrine is extensive and comprehensive. It includes principles which God desires to be understood, taught, and practiced.

Christ said that He loved the church and gave Himself for it (Ephesians 5:25). He did not command that a church love Him, but obviously His word makes clear in His word that He wants every church to love Him. Love must be a choice; it can be commanded, as it was under the law. However, the law proved that commanding love does not produce love. Even those under the law chose to love God because of their hearts, not because of the commandment. Believers should be diligent to remember that the love of God is perfected in those who keep His word.

Sin can be by commission. Sin can also be by omission: “Therefore to him that knoweth to do good, and doeth it not, to him it is sin” (James 4:17). We should all strive to be in God’s perfect will, which means trying to keep God’s word without omission.

Therefore, from this point on, all churches who wish the help of this ministry must, in advance, agree to shine their light by practicing the spirit and actions of the following excerpt from the Resolution to Adopt the Declaration of Trust.:

“WHEREAS: The church body of [Name of Church], a local New Testament church—in order to perpetually benefit, educate, and set an example for present and future members of [Name of Church], other churches, the general public, and the world—desires to execute and implement comprehensive documents which obey, glorify, and please God by, among other matters:

  1. “Declaring the New Testament Bible doctrines and principles upon which [Name of Church] relies for church organization under Christ and Him alone.
  2. “Declaring Bible doctrines and principles concerning church, state, and the God-ordained relationship between church and state.
  3. “Declaring the American legal basis upon which [Name of Church] relies for church organization under the authority of Christ and Him alone.
  4. “Declaring the elements of the irrevocable common law trust.
  5. “Defining the nature of the irrevocable common law trust, a relationship with property only, a non-legal entity which conforms to Bible doctrine, principle, and example.”

They must agree from their heart, because they love the Lord, that they will give copies of the trust documents to all past, present, and future church members or the heads of families. They must, in advance, desire and agree to make sure that all church members—past, present, and future—will be taught the Bible doctrine of the church and the application of that doctrine. They must desire to show their love for the lord by putting their candles on a candlestick. If they choose not to agree to these matters, they are still free to execute their own organization as their heart leads. This ministry is here to help those who agree. “Can two walk together, except they be agreed” (Amos 3:3)?

Local churches who keep God’s word are to shine for all the world to see. When one puts a candle under a basket, the candle is hidden and lack of oxygen may, and I believe will, extinguish the candle.

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A Biblical and Legal Analysis of “How to Start a Church” by Helping Hands Outreach

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Other relevant essays and articles:

  1. Church Internal Revenue Code Sections 508(c)(1)(A) Tax Exempt Status (042814)
  2. Federal government control of churches through IRS Code Sections 501(c)(3) and 508(c)(1)(A) tax exemption (121012)
  3. The church incorporation-501(c)(3) control scheme (121021)
  4.  The Rules and Regulations that Come with Church IRS Code Sections 501(c)(3) and 508(c)(1)(A) Tax-Exempt Status (031722)
  5. Are Churches Automatically Tax Exempt? (040822)
  6. A Biblical and Legal Analysis of the Helping Hand Outreach Publication, “WHY ALL CHURCHES SHOULD BE A 508(c)(1)(a).”
  7. Legal answer to Pastor’s inquiry concerning whether a potential donor of substantial gift an claim a tax deduction under IRC Section 508 even though the church will not give an IRS acknowledgement (123118)

1 John 2:5: “But whoso keepeth his word, in him verily is the love of God perfected: hereby know we that we are in him.”

John 14:23: “Jesus answered and said unto him, If a man love me, he will keep my words: and my Father will love him, and we will come unto him, and make our abode with him.”

Please feel free to call me at any time to discuss church organization. If you get a voicemail, please leave a message and I will return your call at any time, as does Helping Hand Outreach. This is a  ministry and does not charge for ministry services or time. God bless.

Jerald Finney
Copyright © April 24, 2022

This article, and the resources linked to herein, explain why  Helping Hand Outreach is devoid of both Biblical and legal understanding. The Bible–not mysticism, man’s reasoning, man’s philosophies, or man’s law–is to be the sole foundation for all matters of faith and practice. The word of God gives the principles which every Christian and church should seek to honor when considering church order. According to Bible church doctrine, “NO CHURCH SHOULD BE 508(c)(1)(A)” or a legal entity of any kind.

Helping Hand Outreach and its website were pointed out to me by a pastor who took the time to seek out the matter of proper church organization. He examined what they had to say. He stated the charges for their services are considerable and continuing. Then he found the Churches under Christ Ministry website, studied materials on the website, and contacted the ministry. He is now organizing the church he is head elder of according to New Testament principles. This article reveals that Helping Hand Outreach – like StartCHURCH, other similar organizations and many “Christian” lawyers and law firms – are worldly organizations that help churches grieve our Lord and dishonor their His Word, the Bible, by violating New Testament church doctrine. They do so  by entangling churches with the state and federal governments. These organizations prey upon the ignorance of pastors, church leaders, and churches. They lead the unlearned into darkness.

Of course, Helping Hand Outreach adds a new twist. The website states:  “We are the leader in starting Faith Based Organizations as 508(c)(1)a)’s. We have been performing for 12 years and our FBO’s are operating in 48 out of 50 states.” They state that all churches should be “508(c)(1)(A).” The truth is that no church should be 508(c)(1)(A), 501(c)(3), or a legal entity of any kind.

When I went to the  website and clicked the “get started” button and filled in the requested information, they sent me an email which read, in part:

  • Thank you for expressing interest in starting a 508(c)(1)(a) Ministry. How your ministry if formed is crucial to what it can and cannot do. Nonprofit organizations are not all the same; some have rights and benefits that others do not.
  • Please complete one of the following options. 1) Fill out the order and pay online through our secure shopping cart at https://www.helpinghandoutreach.com/product/508/ or, 2) Fill out the attached PDF “508 Application” and return with payment of a check or payment made by credit card over the phone.
  • The filing includes the 1) articles of incorporation, 2) certificate of incorporation, 3) certificate of good standing, 4) SS4 with TEIN from the IRS, 5) the charities registration exemption letter, 6) draft bylaws, and 7) sample first minutes of the board meeting. This is a Washington State filing. The 508 is good in all 50 states and recognized in all foreign countries that have signed the Hague Convention. It is common for ministries to be formed in one state but operate in other states. We serve as the registered agent for your organization.
  • The total fees includes recording, all recording fees and the first year of registered agent services is $2500. We do accept pay plans and do not charge any interest on balances. The ministry filing is completed within 20 days.
  • In addition we can acquire an apostille if your ministry will be doing international work. An “apostille” is a form of authentication issued to documents for use in countries that participate in the Hague Convention of 1961. A list of countries that accept apostilles is provided by the U.S. State Department. The fee for an apostille is an additional $30.
  • After formation, once a year the 508(c)(1)(a) Ministry needs to be renewed. The renewal fee, including the state fee, is $110. Please let us know if you have additional questions.
  • Jerald, we look forward to helping you be a light to the world!

See the Endnote for the entire email.

Let me explain, uniquivocally, why “NO CHURCH SHOULD BE 508(c)(1)(A)” and no church should be a legal entity of any kind.

A church dishonors God when she recognizes any authority other than the Lord Jesus Christ. Our Lord loved the church and gave Himself for it (Ep, 5:25). He purchased the church with His own blood (Acts 20:28). Our Lord wishes churches to choose to keep Christ the head (authority) over all things to the church (See, e.g., Ephesians 1:22, Colossians 1:18).

A church under Christ alone is a spiritual non-taxable entity only protected by the First Amendment to the United States Constitution and outside the jurisdiction of man’s law. The pastor of such a church, as well as the church, has all the protections of the First Amendment. He can preach as the Lord, not the federal government, leads.

A church who becomes a legal entity of any kind has chosen another authority, civil government, for many purposes. A legal entity is a temporal earthly entity which can contract, sue, be sued, be charged with a crime, or act legally in any other ways. A church can only become a legal entity through man’s law: through non-profit corporation law, unincorporated association law, charitable trust law, business trust law, Internal Revenue Code § 501(c)(3) or 508(c)(1)(A) tax exemption law, etc. For thorough Biblical and legal explanation see God Betrayed/Separation of Church and State: The Biblical Principles and the American Application. See also, Short Answers to Some Important Questions for shorter quicker answers to some important matters. A church who chooses to become a legal entity has voluntarily placed herself, as a legal person, under the Fourteenth Amendment to the United States Constitution for many purposes.

Of course, the Helping Hand Outreach publication has a small amount of truth mixed with a lot of lies. For example, as Helping Hand Outreach states,  there is considerable confusion about what pastors can and cannot say from the pulpit. Their article does not address the cause of the confusion. The cause of the confusion is a lack of knowledge, understanding, and wisdom of God’s word and the application thereof. Pastors and members of churches who choose to remain under Christ and Christ alone have not been confused. They have always, even under penalty of death, preached what the Lord leads them to preach. They have always exercised their God-given freedoms and principles regardless of the laws of civil government. They have always honored civil government as long as civil government law did not require them to disobey God.

America, by making the First Amendment part of the highest law of the land, became the second civil government, with any lasting influence, to protect religious freedom and soul liberty. Originally, the First Amendment applied only to federal jurisdiction. However, in 1833, Massachusetts became the last state to abolish the requirement for church establishment (church incorporation) on the state level. Church legal entity status is a choice, but not a requirement, on the state level. However, most American churches have betrayed God and chosen to become corporations or other types of legal entities on the state level and/or either to apply for 501(c)(3) tax exempt status or claim 508(c)(1)(A) tax exempt status on the federal level. The Lord Jesus Christ as sole authority over the church is not sufficient for them. See, The History and Meaning of the First Amendment.

Click here to see what President James Madison, the man who had led the fight for the adoption of the First Amendment in 1791, wrote on February 21, 1811 in vetoing with a bill which would have incorporated a church in Washington D.C.

Because of the First Amendment and corresponding state constitutional provisions, churches can choose, without persecution, to do things God’s way which is explained in the New Testament. The First Amendment provides for religious freedom and soul liberty. The First Amendment protects those churches who choose to remain under Christ alone.

Sections 501(c)(3) and 508(c)(1)(A) tax exempt status, not Form 1023 as stated in the Helping Hand Outreach publication, violate the First Amendment. Form 1023 is merely an application form, not a law. The tax exempt law, 501(c)(3) and 508(c)(1)(A), violates the First Amendment as to churches. Both 501(c)(3) and 508(c)(1)(A) are laws passed by Congress and signed into law by the President. The First Amendment 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.”

Thus, by voluntarily submitting to a law such as 501(c)(3) or 508(c)(1)(A), a church has taken herself from under the founding law of the land, the highest law regarding religion, speech, association, and press while submitting to a legislative law which on its face is unconstitutional for churches. Churches choose to do this because of ignorance of God’s will and for perceived “benefits.”

For a complete analysis of church 508(c)(1)(A) status, see Church Internal Revenue Code § 508(c)(1)(A) Tax Exempt Status. That essay explains in some detail matters such as the difference between church 501(c(3) and 508(c(1)(A) tax exempt status, and church First Amendment non-taxable status.

Even a business which does not make a profit will pay no taxes. Is a church to be an earthly temporal organization whose gifts to the corporation operates under man-made law, rules, and regulations? Or is a church to be a spiritual eternal body ordered according to the principles of God and which uses money given to God according to the will of God? The real reason for federal tax-exempt status, whether through 501(c)(3) or 508(c)(1)(A), is to assure donors that the IRS will approve tax deductions for gifts. In the event of audit, the donor must show an IRS Acknowledgment from the 501(c)(3) or 508(c)(1)(A) church. The IRS may require the giver to the 508(c)(1)(A) church to prove that it was a church he gave to. Of course, 501(c)(3) churches are on the IRS list of approved tax exempt organizations.

By giving IRS Acknowledgments, the 508(c)(1)(A) church claims tax exempt status without having filed Form 1023. She has put herself in the same position, by claiming the same status, as the 501(c)(3) church. She has taken herself from under the First Amendment and put herself under a law, a law which the First Amendment forbids, as to churches.

Of course, churches do not have to worry too much anyway. The IRS, to this point in time, does not have the resources and personnel to keep an eye on churches. Besides, cannot churches and pastors can be trusted to proceed with honesty, integrity, knowledge, understanding and wisdom? Or can they? Those who feel that the 508(c)(1)(A) tax exempt church is not under the same rules and regulations as other tax exempt churches certainly cannot.

For analysis of 501(c)(3) see: Federal government control of churches through 501(c)(3) and 508(c)(1)(A) tax exemption and The church incorporation-501(c)(3) control scheme .

The Helping Hand Outreach teaching, WHY ALL CHURCHES SHOULD BE 501(c)(1)(A), mentions only one rule that comes with 501(c)(3), the Johnson Amendment. The truth is that Sections 501(c)(3) and 508(c)(1)(A) tax exempt status for churches come with five rules and a host of regulations. Note Rule 5, “Shall not violate fundamental public policy,” has not “yet” been applied to churches. See, The Rules and Regulations that Come with Church IRS Code Sections 501(c)(3) and 508(c)(1)(A) Tax-Exempt Status.

No Christian or church should go to Helping Hand Outreach for help with the matter of church organization.

For an examination of many false reasons churches give for legal entity status, see Analysis of False Reasons of Christians and Lawyers for Church Corporate, 501(c)(3), 508(c)(1)(A) tax exempt status or Legal Status of Any Kind.

Endnote

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508(c)(1)(a) Application
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  • Dan Peterson <info@helpinghandoutreach.org>Unsubscribe
    To:Jerald
    Tue, Apr 26 at 7:03 PM
    508(c)(1)(a) Application
    Hello Jerald,
    Thank you for expressing interest in starting a 508(c)(1)(a) Ministry. How your ministry if formed is crucial to what it can and cannot do. Nonprofit organizations are not all the same; some have rights and benefits that others do not.
    Please complete one of the following options. 1) Fill out the order and pay online through our secure shopping cart at https://www.helpinghandoutreach.com/product/508/ or, 2) Fill out the attached PDF “508 Application” and return with payment of a check or payment made by credit card over the phone.
    The filing includes the 1) articles of incorporation, 2) certificate of incorporation, 3) certificate of good standing, 4) SS4 with TEIN from the IRS, 5) the charities registration exemption letter, 6) draft bylaws, and 7) sample first minutes of the board meeting. This is a Washington State filing. The 508 is good in all 50 states and recognized in all foreign countries that have signed the Hague Convention. It is common for ministries to be formed in one state but operate in other states. We serve as the registered agent for your organization.
    The total fees includes recording, all recording fees and the first year of registered agent services is $2500. We do accept pay plans and do not charge any interest on balances. The ministry filing is completed within 20 days.
    In addition we can acquire an apostille if your ministry will be doing international work. An “apostille” is a form of authentication issued to documents for use in countries that participate in the Hague Convention of 1961. A list of countries that accept apostilles is provided by the U.S. State Department. The fee for an apostille is an additional $30.
    After formation, once a year the 508(c)(1)(a) Ministry needs to be renewed. The renewal fee, including the state fee, is $110. Please let us know if you have additional questions.
    Jerald, we look forward to helping you be a light to the world!
    May the Lord Bless you and keep you,
    Dan Peterson
    253-459-9553
    Why All Churches Should Be A 508(c)(1)(a)
    Many professionals have been asking for more detailed information on Section 508(c)(1)(a). We have prepared a legal analysis about the legislative history, intent, and court rulings concerning Faith Based Organizations organizing and operating under Section 508(c)(1)(a) and Section 501(c)(3). If you value freedom of speech and freedom to express religion, please click on the link below to our website for this important information.
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    3501 S 38th St #109, Tacoma, WA 98409, United States
    You may unsubscribe or change your contact details at any time.

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Concerning Stand-alone Ministry outside the Authority of a Local Church and the Obligations of a Church Who Takes a Ministry under Her Umbrella With Comments from a Bible Believing/Preaching Pastor Included

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Jerald Finney
Copyright © April 19, 2022

I received the following email today, April 19, 2022.

Hello Brother Finney,

My husband and I are pastors at a 501c3 church. We felt the Lord leading us to start a ministry that He had spoken to us like 30 years ago. We purchased the name “____________ Ministries”. We have an e-mail, a domain name, and recently, we received an EIN number. Then I felt like I needed to go into prayer for directions because I was strongly feeling like “DO NOT BE 501(3)c”. I then ran across an article about 508 (C) 1 (A). And while studying a praying, I felt like that wasn’t the route either. I ran across your site accidently, or rather what I would call, a divine Godly appointment. Anyways, I really don’t know what to do next. I am not registered as anything at the moment (Ex: business, unincorporated or corporation, etc…) I felt like I needed to just email you to see if you could guide me. We feel the Lord leading us to start home meetings under “______________ Ministries” but I want to make sure we do this correctly. I have people that want to send tithes and offerings to _______________ Ministries but we have not set up any financial stuff yet due to wanting God’s direction instead of man’s direction. Could you please advise me as to what we need to do correctly, so that we don’t run into issues with the government or law. I appreciate your time. Please understand that our Ministry is not connected to the Church we are currently pastoring at. We strongly feel that the day may come that the government closes church doors and we are trying to get ahead of this by choosing a different direction that won’t hinder us from preaching the truth of the Gospel so that we may all Glorify God like we are supposed to.

Waiting patiently,
___________

I replied as follows:

Dear ____________________,

Thanks for contacting me about this matter. It is obvious that you wish to please our Lord in your work for him. This reply is motivated by love, love for our Savior. It must be succinct and to the point. The ministry has many resources on the website which more completely explain what I say in this short reply.

This ministry helps “churches” who wish to organize according to New Testament church doctrine. That necessarily requires such churches to reject establishment under any civil government law, including non-profit corporation law, unincorporated association law, charitable trust law, federal tax-exempt law (501c3 or 508c1A), etc. Church-state establishment is, simply stated, church organization by, and under the authority of, civil government as provided by a civil government law. An established church is a two-headed monster who has chosen to commit spiritual fornication.

The First Amendment to the United States Constitution and corresponding state constitutional provisions provide that a church can, without persecution, choose to be under Christ alone or under civil government for many purposes. For example, a church man choose to dishonor God by submitting herself to civil government law as opposed to remaining a church under the authority of Christ alone. No church anywhere, anytime, should unify with any civil government whether persecuted of not.

God, in his word, the King James Bible, makes clear that the local church is the only institution he ordained in this age of grace to do His work on earth. All ministry should be under the authority of the local church. That is his perfect will.

I understand that many times God calls someone to do a ministry, a work for him, which no church will recognize or that there is no God honoring church available in a locality. In that case, the one called to that ministry must, through no fault of his own, operate outside the authority of the local church. That is his permissive will.

In your case, the Bible answer must be that your church get right with God and take the ministry under her authority. You propose to create an alter-ego, a collateral ministry alongside your local assembly. This is unacceptable under both God’s law and man’s law for reasons which I do not have time to explain in this brief reply.

A church, in recognizing a ministry, should do more than give that ministry lip service in order to keep the member called to the ministry happy. The church should understand the ministry and agree that the ministry is doing a legitimate work for the Lord. All mature members of the church should have, at the very least, an understanding of the Bible principles supporting the ministry, and they should agree that ministry application of those principles are Biblically correct.

God bless you as you go forward according to his will. I hope this has been of help to you as you seek to glorify God.

For His Glory,
Jerald Finney

Comments concerning the above from:

Pastor Neal Arthur
Home/Church: 814-72-1067
Cell 814-730-2223
Victory Baptist Church
Box 310
Clarendon, Warren County, PA 16313
status74@westpa.net
Wed, Apr 20 at 8:25 AM

Good morning brother,

I don’t know what was more frightening, the two-headed snake or the e-mail you received. She obviously doesn’t know the Scriptures about women preaching to men either. (Or doesn’t care)

An incident similar to this about Biblical ignorance came up, from someone “who should know better, but must be backslidden” is the response I got. It’s quite amazing that I find that the word “backslidden” is applied to every “Christian” who goes off the deep end.

And then as I was looking at II Thessalonians 2:3 just a couple days ago while I was thinking on all of the excuses we make for professing Christians who “fall” into sin it dawned on me, the Scripture says “…except there come a falling away first”,  the Scripture doesn’t say “except there come a BACKSLIDDING first.”

I know there is a big difference between backsliding and falling away into apostasy. The apostate was never saved. I know that we as believers want to give every “professing” Christian the benefit of the doubt, and I for one have experienced the “snakebite” more than once when I fell for “If we err, let’s err on the side of grace” instead of “No, let’s err on the side of caution” and confront this matter head on. I have found that the word “grace” is used as a weapon by modernists and liberals and applied to us fundamentalists when we want to go by the Holy Scriptures and not our feelings. Anyway, just some thoughts brother. Have a great day and God bless you.

Brother Arthur

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Living Springs Baptist Church, Idaho

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It has been a joy to work with Pastor David R. Hethorn as he has diligently studied and applied New Testament church doctrine before and after declaring the Living Springs Baptist Church Trust. He, as trustee of the trust, has meticulously held and managed the Lord’s property held in the Trust Estate. He has made sure not to do anything that would compromise the New Testament status of the church or the status of the Bible trust as a non-legal entity, a relationship with property only. His path as trustee has not always been convenient, but it has always been successful and correct.

He told me to feel free to announce that you may contact him. He truly enjoys talking about matters of concern to our Lord.

Pastor David R. Hethorn
Couer D Alane, County Kootania, Idaho
509-496-1381
pastor@livingspringsbc.org

The trust has established a website: livingspringsbc.org.

Click the image above to go to the website, livingspringsbc.org.

Click her to go to the Parent Page, Church Common Law Trusts: Real Life Examples with Contact Information.

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Are Churches Automatically Tax Exempt?

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Jerald Finney
Copyright © April 8, 2022

Regardless of what one has been told or believes, an honest examination of the evidence proves that churches are not automatically tax exempt. See the essay below, and other resources linked to below, for proof of this conclusion. However, “Churches that meet the requirements of § 501(c)(3) are automatically considered tax exempt [under § 508(c)(1)(A)] and are not required to apply for and obtain recognition of tax-exempt status from the IRS.” This quote is from IRS publications and is the correct position. If a church does not meet the requirements of 501(c)(3) that church is not “tax exempt.”

Furthermore, according to principles in the Word of God, church tax exempt status is spiritual fornication since she has submitted herself to man’s law, become a temporal legal – as opposed to spiritual eternal only – entity,  and chosen to submit to an authority other than the Lord Jesus Christ as to many church matters. A church can choose to remain under Christ only as a eternal spiritual organism as opposed to a temporal earthy organizaion. In America, the First Amendment and corresponding state constitutional provisions protect this choice from persecution. This essay, and the other essays and articles on this website explain these matters more comprehensively.

See also:

Jerald Finney
Copyright © April 8, 2022

Many Christians and churches take the position that churches who do not file Form 1023 in order to obtain federal tax exempt status are “automatically exempt.” They believe that Internal Revenue Code § 508(c)(1)(A) grants automatic tax exempt status to churches. Is this position correct? For emphasis, this brief essay will go directly to that one question which I have already answered in more extensive and comprehensive writings such as Church Internal Revenue Code § 508(c)(1)(A) Tax Exempt Status, and  The Rules and Regulations that Come with Church IRS Code Sections 501(c)(3) and 508(c)(1)(A) Tax-Exempt Status.

A church, because of the First Amendment, can choose either to be automatically non-taxable without any civil government control; or it can choose to be a 501(c)(3) or 508(c)(1)(A) tax exempt organization if … (explained below). No if can come with automatic status. Automatically means: “(with reference to a device or process) by itself with no human control.” According to that definition, churches definitely are not “automatically tax exempt.”  Both 501(c)(3) and 508(c)(1)(A) tax exempt status come with IRS rules and regulations. See, The Rules and Regulations that Come with Church IRS Code Sections 501(c)(3) and 508(c)(1)(A) Tax-Exempt Status.  Please let me explain.

The complete title to “508” is “26 U.S. Code § 508 – Special rules with respect to section 501(c)(3) organizations.” This title makes clear that a 508 church is 501(c)(3) tax exempt.

508(a),(c)(1)(A) states:

“(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….”

508(c)(1)(A) does not state that churches are “automatically exempt.” Clearly, 508(c)(1)(A) states that churches are mandatory exceptions to the requirement for filing for Internal Revenue Code § (501)(c)(3) tax exempt status. “Churches, their integrated auxiliaries, and conventions or associations of churches” (not other types of other organizations)  may claim 501(c)(3) tax exempt status without filing for it.

To claim tax exempt status under 508(c)(1)(A) instead of submitting IRS Form 1023 for tax exempt status under 501(c)(3), a church must, like a 501(c)(3) church, make clear to the public and to its members that the church is tax exempt (that givers may deduct their gifts on their income tax returns); and, like a 501(c)(3) church, give IRS Acknowledgements to givers.

Rules and regulations come with 501(c)(3) and 508(c)(1(A) tax exempt status.  One cannot separate the status from attributes, rules, and regulations that go with it. The attributes, rules, and regulations of the status define the status. According to 508(c)(1)(A), a church may claim the status without filing for it. Contrary to unlearned “Christian” propaganda, churches who do so are to comply with the IRS rules and regulations that come with the status. The requirements of 501(c)(3) and 508(c)(1)(A) status are given in The Rules and Regulations that Come with Church IRS Code Sections 501(c)(3) and 508(c)(1)(A) Tax-Exempt Status.

The IRS understands this. Page 2 (the page may vary from year to year) of IRS Publication 1828 states, “churches that meet the requirements of § 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS” [Bold red emphasis mine]. The IRS repeats this on page 24 (the page may vary from year to year) of IRS Publication 557, “Tax –Exempt Status for Your Organization.” Under “Organizations Not Required To File Form 1023” churches are listed. The following sentence is included: “These organizations are exempt automatically if they meet the requirements of section 501(c)(3).” [Bold italicized emphasis added.].

By placing a church under a civil government law, either 501(c)(3) or 508(c)(1)(A), a church rejects her First Amendment non-taxable status and accepts the federal government offer for tax exempt status.  Offer and acceptance are necessary for the agreement, the contract, to be completed. The First Amendment makes clear that a church may choose to retain religious freedom without persecution. IRS  §§ 501(c)(3) and 508(c)(1)(A) give churches an alternative: give up First Amendment status as a non-legal entity in favor of Fourteenth Amendment status as a legal entity.

Most churches who obtain either 501(c)(3)  or 508(c)(1)(A) status have already given up much of their First Amendment protection and status by submitting themselves to state non-profit incorporation law, charitable trust law, etc. Churches who are corporations,  Internal Revenue Code Section 501(c)(3) or 508(c)(1)(A) tax exempt, or legal entities of any kind have forsaken higher law by submitting to authorities other than the Lord Jesus Christ.

With 508(c)(1)(A) the government declared in law that they trusted churches and “Christians,” of all people, to understand their actions and to honor their agreements. The government made it more convenient for churches, and for no other type of organization, to obtain tax exempt status. They falsely believed that Christians and churches were bound by a higher law and could be trusted to diligently honor their word.

As mentioned above, one requirement for 501(c)(3) or 508(c)(1)(A) tax exempt status is that the church give donors IRS Acknowledgements for tithes, offerings, and gifts. Should the IRS audit a donor who claimed a deduction for gifts to a church, the IRS will want the IRS Acknowledgment; and proof that the giver of the Acknowledgement was a church. If the church has 501(c)(3) status, the proof is on the IRS list of tax exempt churches. If the church has 508(c)(1)(A) status, the IRS may require the person claiming the exemption to prove that the gift was to a “church” even though they should have a copy of the IRS Acknowledgement for the gift.

The real reason churches file for or claim  tax exempt status is to motivate people to give, and to give more. Some Christians will not give to a church who is approved by the Internal Revenue Service for tax exempt status. See, for an interesting study on this matter, “Churches, Politics, and the Charitable Deduction” (Ellen P. Aprill, Churches, Politics, and the Charitable Contribution Deduction, 42 B.C.L. Rev. 843 (2001).

To reject the offer of the federal government for “tax exempt” status, all a church must do is to reject all offers of state and/or federal government for combination with civil government (incorporation, charitable trust status, tax exempt status under 501(c)(3) or 508(c)(1)(A), or union with the state in any other way); refuse to give IRS Acknowledgements for tithes, offerings, and gifts; and make it known that the church is a First Amendment church solely under the authority of the Lord Jesus Christ.

Some Christians argue that they don’t care what the government requires in order for granting them the “benefits” of tax-exempt status. They know that their authority, the IRS, probably will not catch them since they do not have the resources to monitor churches and pastors. These Christians and churches take God out of the equation. The Lord knows all and does not honor such behavior by believers and churches. He expects his children to honor their word and their agreements which they voluntarily enter into. They are dishonoring God and man, and ignorance will not excuse their misdeeds:

“According as his divine power hath given unto us all things that pertain unto life and godliness, through the knowledge of him that hath called us to glory and virtue:  Whereby are given unto us exceeding great and precious promises: that by these ye might be partakers of the divine nature, having escaped the corruption that is in the world through lust. And beside this, giving all diligence, add to your faith virtue; and to virtue knowledge; And to knowledge temperance; and to temperance patience; and to patience godliness; And to godliness brotherly kindness; and to brotherly kindness charity. For if these things be in you, and abound, they make you that ye shall neither be barren nor unfruitful in the knowledge of our Lord Jesus Christ.  But he that lacketh these things is blind, and cannot see afar off, and hath forgotten that he was purged from his old sins. Wherefore the rather, brethren, give diligence to make your calling and election sure: for if ye do these things, ye shall never fall” (2 Peter 1:1-10).

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The Rules and Regulations that Come with Church IRS Code Sections 501(c)(3) and 508(c)(1)(A) Tax-Exempt Status

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The First Amendment to the United States Constitution. Fact: Internal Revenue Code Sections 501(c)(3) and 508(c)(1)(A) are laws made by Congress respecting an establishment of religion and preventing the free exercise thereof, and  prohibit  freedom of speech and press.

Jerald Finney
Copyright © March 17, 2022

Contents:

  1. How a church becomes tax exempt (under man-made federal law) as opposed to non-taxable (Under the First Amendment to the United States Constitution (“First Amendment”).
  2. An overview of the fundamental changes which result when a church is granted 501(c)(3) or claims 508(c)(1)(A) status
  3. List of rules and regulations which come with tax exempt status.

1. How a church becomes tax exempt (under man-made federal law) as opposed to non-taxable (Under the First Amendment to the United States Constitution).

A First Amendment church—a church who has not applied for and been granted tax exempt status and who has not acted as a legal entity in any way so as to forfeit her status as a church under Christ alone—is non-taxable. The only way a civil government can tax is by law or edict. The First Amendment religion clause forbids  federal law taxing churches (religion) in America. The establishment and free exercise clauses of the First Amendment, consistent with the Bible doctrine of separation of church and state, protect those churches who decide to obey God and refuse federal tax-exempt status. The First Amendment religion clause is consistent with the Bible doctrine of separation of church and state. Although 501(c)(3) and 508(c)(1)(A) are laws passed by Congress with violate the religion clause, they do not force churches to become tax exempt; rather, the give churches a choice of whether to be tax exempt as opposed to non-taxable.

Contrary to “Christian” propaganda, 508(c)(1)(A) does not state that a church is automatically tax exempt. Rather, 508(c)(1)(A) states that “churches, their integrated auxiliaries, and conventions or associations of churches” are mandatory exceptions to the requirement for filing for tax exempt status under 501(c)(3). To mandate automatic church tax exempt status would violate the First Amendment which states, in part, that “Congress shall make no law respecting an establishment of religion or prohibiting the free exercise thereof.” Both 501(c)(3) and 508(c)(1)(A) are laws passed by Congress which establish a religion and prevent the free exercise thereof. Because of the First Amendment, churches cannot be forced to become tax exempt.

508(c)(1)(A) churches who meet the requirements of 501(c)(3) may claim 508(c)(1)(A) tax exempt status. See, Church Internal Revenue Code § 508(c)(1)(A) Tax Exempt Status for explanation and links to relevant IRS Regulations. A church can claim 508(c)(1)(A) status by open declaration which includes providing IRS Acknowledgements to donors for tithes, offerings, and gifts (according to IRS Regulations). The real purpose of tax-exempt status is to attract those who give for easy tax deduction claims and not because of their love for the Lord.

If the IRS audits a donor to a 501(c)(3) tax exempt “church,” the church will be on the IRS list and the acknowledgement from the church will verify his giving. If a church claims 508(c(1)(A) tax exempt status, the IRS may likely require the donor to prove that the donee was a church since the church is not on the IRS list. Internal Revenue Code Section 170 and IRS Regulations deal with the matter of tax exempt deductions for gifts to non-501(c(3) or 508(c)(1)(A) churches. A donor concerned about this matter may see, Separation of Church and State/God’s Churches: Spiritual or Legal Entities, Chapter 8, pp. 85-96, “Spurious Rationale for Corporate-501(c)(3) or 508 Status: Tax Exemption and Tax Deduction for Contributions.” Note, the law may have changed since publication of that book. Refer to IRS Code Section 170 for updates and changes in the law.

To become tax exempt (a “501(c)(3) or 508(c)(1)(A)” church), as opposed to non-taxable (a church solely under the protection of the First Amendment to the United States Constitution) a church may apply for Internal Revenue Code Section 501(c)(3) tax exempt status by completing IRS Form 1023 (See En[i] for more information of Form 1023) or claim “508(c)(1)(A)” tax exempt status. A church may claim 508(c)(1)(A) tax exempt status by declaring that tithes, offerings, and gifts are tax exempt and providing IRS acknowledgements to the donors. When the church claims 508(c)(1)(A) status, she is subject to the rules and regulations that come with 501(c)(3); she is now tax exempt as opposed to non-taxable and therefore loses much of her first Amendment protections. See, Church Internal Revenue Code § 508(c)(1)(A) Tax Exempt Status.

Any non-tax-exempt church should inform all givers, in advance, that it is not tax exempt and that it does not give IRS acknowledgements for tithes, offerings and gifts.

 2. An overview of the fundamental changes which result when a church is granted 501(c)(3) or claims 508(c)(1)(A) status

A church who is not a legal entity of any kind has the total protection of the First Amendment: She can do things God’s way without control or persecution by any civil government, city to national.

A non-legal entity is not controlled by civil government. Of course, a tyrannical government can declare that any entity, whether legal or not, is under their control. Korea, for example, persecutes and kills any one caught speaking the name of Jesus in a positive way, possessing a Bible or Gospel tract, holding a church meeting, etc.

Legal entities are under the authority of of civil government for many purposes. As “persons” under Fourteenth Amendment for many purposes, churches have given up much of their First Amendment status. Corporations (aggregate of sole), unincorporated associations, charitable trusts, business trusts, individuals, and federal tax-exempt organizations are among the list of legal entities.

Whether or not a civil government can enforce an edict against a believer or a church who is not a legal entity depends upon the individual or church. A Christian (one who believes in, loves and follows Christ, His commandments and Word as opposed to one who merely “believes in” Christ) will obey God rather than man when obeying man’s law requires one to disobey God. American believers and churches do not have to face control and punishment by civil government for loving and honoring God and His Word, as of yet.

A church who chooses to become a legal entity places herself under the authority, wholly or partially, other than the Lord Jesus Christ. She no longer has all (or maybe, any) of her First Amendment protections. She is no longer a totally First Amendment Church. She is now, as a legal person, a Fourteenth Amendment Church. See, Corporation: A Human Being with No Soul; see also, Separation of Church and State/God’s Churches: Spiritual or Legal Entities? for further explanation of much of what is said in this section.

A church, as a legal entity, can sue, be sued, enter into contracts, pay salaries, be charged with a crime (if she or any or her agents commit crime), hold property and insurance in the name of the church, etc. In other words, she has transformed herself into a worldly enterprise, a business. She is organized like and operates as a business, to one degree or another. She is subject to the laws and accompanying regulations of her creator(s), the state and/or federal government.

As a legal person, a church acts to one degree or another—usually to a greater degree—like a temporal, worldly, fleshly entity ruled by tradition of men and the rudiments of the world as opposed to a spiritual entity ruled by God’s Word. She has a new sovereign or sovereigns; she employs business techniques of organization, operation, and doctrines. Many have become apostate. Their goal is to find out what people want and give it to them rather that finding out what God, in His Word, wants and giving it to Him. They may honor the Lord with their tongues, but their heart is far from Him as they keep the commandments of men rather than those of God.

A church who has chosen legal entity status is subject to civil government. She has agreed that the controlling party, in the case of disputes, is the civil government; and she has agreed to follow all rules and regulations contained in the law they agreed to. A church which chooses to become a legal entity such as a corporation has agreed that the controlling party for many purposes is the court of the state of incorporation. Churches who choose to become tax exempt agree that they will follow accompanying rules and regulations.

Many incorporated churches follow none of, or only some of, the rules and procedures in the non-profit corporation law they agreed to when getting the status. Many churches openly violate some or all of the rules and regulations coming with 501(c)(3) or 508(c)(1)(a) status because they know that the IRS does not have the resources to enforce them; by so doing, they dishonor both God (by dishonoring their legal agreement with the federal government) and man (by entering into a legal agreement which dishonors God). Believers who dishonor their agreements, their word, are not “Christians;” and by their actions, they cause men to blaspheme God.

For more information on church 501(c)(3) and 508(c)(1)(A) status, see:

  1. Federal government control of churches through 501(c)(3) tax exemption(Section VI, Chapter 4 of God Betrayed; Chapter 4 of Separation of Church and State);
  2. The church incorporation-501(c)(3) control scheme(Section VI, Chapter 5 of God Betrayed; Chapter 5 of Separation of Church and State); and
  3. Church Internal Revenue Code § 508(c)(1)(A) Tax Exempt Status.

 3. List  of rules and regulations which come with tax exempt status.

Under the terms of 501(c)(3) and 508(c)(1)(A) and IRS interpretation thereof, a church agrees to the rules and regulations that come with the status. The church agrees to abide by the following rules:

“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. the organization’s purposes and activities may not be illegal or violate fundamental public policy.”

See, IRS Publication 1828. This and all IRS publications may be accessed at irs.gov. Just mentioning a candidate may violate proscription #4. Detailed guidelines with consequences of violation of proscription #4 given in Pub. 1828. As to proscription #5, public policy is determined by the courts. What is fundamental public policy regarding same-sex marriage? This policy has not been enforced against tax exempt churches, but that may be coming. The real issue is, does church tax exempt or legal status of any kind please God. See also, , Internal Revenue Code  508(c)(1)(A).

Rules and regulations for 501(c)(3) and 508(c)(1)(A) churches are made by the legislative and executive branch, by the IRS, and by the courts. Rules one through four above are stated in 501(c)(3). Rule four was added by legislation sponsored by Lyndon Johnson. The last requirement—“may not violate fundamental public policy” was first implemented by the IRS and then upheld by the United States Supreme Court in Bob Jones University v. United States, 461 U.S. 574 (1983). See, PDF of Separation of Church and State/God’s Churches: Spiritual or Legal Entities? pages 35-37.

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 interested believer and church who love the Lord may go directly to those regulations by clicking the links above, if this is essay is opened online. Check them out for yourselves and ask yourself, “Does this status glorify and please God?”

En[i] Instructions for Form 1023. On page 2 of the December 2017 Instructions is stated: “Completed Form 1023 required for section 501(c)(3) exemption. Form 1023 is filed by organizations to apply for recognition of exemption from federal income tax under section 501(c)(3). Upon approval, we will issue a determination letter that provides written assurance about the organization’s tax-exempt status, and its qualification to receive tax-deductible charitable contributions. Every organization qualifying for exemption under section 501(c)(3) will also be classified as either a “public charity” or a “private foundation.”

A Bible believer may get much greater understanding of the anti-Christ agreement he is entering into by seeking and obtaining 501(c)(3) status by reading Form 1023 and the instructions.Internal Revenue Code § 508(c)(1)(A) places the church in the same position as 501(c)(3) status. See, Church Internal Revenue Code § 508(c)(1)(A) Tax Exempt Status See, . For more information from the IRS on Form 1023, see About Form 1023.

See, Basics of the Bible Trust Relationship and How a Church Can Nullify the Trust Relationship

For an understanding of how a church can organize and operate God’s prescribed way, as a spiritual entity under Christ only, see The CUCM Bible Trust.