Letters from Pastors in Response to this “Separation of Church and State Blog” and My Replies: March, 2010 posting

Jerald Finney
Copyright © March, 2010
All articles on this blog may also be accessed from the following link:
Separation of Church and State Law Blog,” the “Blog” page of churchandstatelaw.com)

Contents
I. Letter No. 1
II. My Reply to Letter No. 1
III. Letter No. 2
IV. My Reply to Letter No. 2
V. Letter No. 3
VI. My Reply to Letter No. 3
VII. Letter No. 4
VIII. My Reply to Letter No. 4
IX. Pastor’s Response to My Reply to Letter No. 4
X. My Reply to Pastor’s Response
XI. Letter No. 5
XII. My Reply to Letter No. 5
XIII. Conclusion
XIV. Links to IRS Laws
XV. Note

Click maroon or blue colored links to go directly to the linked articles, websites, etc.

This article gives some pastors’ e-mails with their comments and questions concerning articles on this blog, and my replies to those e-mails. This is the second article on this blog with letters from pastors. The first article was What Pastors Are Saying in Response to this “Separation of Church and State Law” Blog (click link to go to article).

I will publish future articles on other e-mails from pastors because these e-mails not only raise important questions which need to be addressed, but also give insights into the thoughts of pastors on issues such as church incorporation and 501(c)(3).

You probably have received and possibly read some of my articles on this blog. Click this link, “Separation of Church and State Law Blog,” for links to all the articles on this “Separation of Church and State Law” blog.

 I. Letter No. 1 (Received October 21, 2009:):

Bro. Finney…Thank you for the email.  Where did you get my info?  I am the pastor of ________________ Church in ______________, TN.  We have recently formed a church and were debating about incorporation.  This is very intersesting, we merged with another church that was incorporated and were about to just chnge the name on the incorporation, even though it is a whole new church.  I asked God to stop me if it was ot His will, and I got your email out of the blue.  I would love to talk to you and get the other side of the story.  What is your #, Mine is ______________________.

[Pastor’s name]
“Ye Must be born again”

II. My Reply to Letter No. 1:

Dear Pastor _______________,

My phone nos. are: C: 512-785-8445; H: 512-385-0761. It would be an honor to discuss this with you. I still have some work to do, then going on visitation and church. I will try to call you as soon as I can get my work done, or feel free to call me at anytime.

For His Glory,
Bro. Jerald Finney

Note. I did call this dear brother

III. Letter No. 2 (received December 19, 2009 Pastor gave me permission to use his identifying information.):

Dear Brother [Finney],

I briefly read your article on Separation of Church and State.

When we planted Fellowship Baptist Church in Cumberland R.I. in 1997, I was getting counsel from my sending church on how to write-up the “articles of incorporation” to become “legitimate” .

I praise the Lord that my eyes were open to God’s wisdom and shut to man’s foolishness.  As I was reading through the laws of what  incorporation meant, it struck me like a lightening bolt that Caesar and of course the devil were immediately seeking to control the church that our Lord and Saviour Jesus Christ shed His precious blood for.  The State IS NOT the head of the church and if it becomes the head through incorporation, then one has immediately surrendered.

Incorporation is a way for these  State run entities to protect their lands and buildings.  Of course when Peter warned of false prophets making merchandise out of the brethren, clearly the LORD saw our modern day “churches” being run as businesses.

I have had some professed believers who would not join the church because of us not being incorporated.  Clearly, taking this stance separates the sheep from the goats.

I praise God for your article and will share it with the brethren.

In the Love of Christ Jesus,
Mark Manzoni
Pastor
Fellowship Baptist Church
Cumberland, Rhode Island

IV. My Reply to Letter No. 2:

Dear Pastor Manzoni,

Praise the Lord for men of God like you! Any man of God who believes God’s Word should have your insights, but many professors do not. It is an encouragement to hear from you. The Lord called me into this ministry in 2005, and since then I have spent thousands of hours in research as well as writing and speaking on the issue. As you might suspect, many pastors do not respond to this message as you have. It is encouraging every time I meet another pastor or Christian who realizes the importance of this issue to our Lord.

With your permission, I would like to use your letter. It may be a month or two before I publish it. If you do not want your church or name mentioned, I will delete names.

As I teach in my books, articles, etc., members of a corporate church have less protection than a New Testament church. First a New Testament church has the blessing and power of God, which a state church  does not have. Second, if church property is held properly by a New Testament church, church members have more protection than do members of state churches.

For His Glory,
Brother Jerald Finney

V. Letter No. 3 (Received October 15, 2009):

Are you saying we should not be registered?

________________

VI. My Reply to Letter No. 3:

Dear Brother _________________,

It is not what I say or think about an issue. The real question is, “What does the Word of God teach on this issue. That is, what are the biblical principles concerning this issue?” So, first one must understand the biblical principles involved – in this case, the biblical principles concerning church, state, and separation of church and state. Then, one must apply fact to principle to see if principle is being violated.

This is what I do in the studies provided. A pastor or other Christian can study the teachings. This gives one a reference point to consider these issues. Most pastors, evangelists, missionaries, and other Christians today have never looked at these principles. Christ loved the church and gave himself for it that he migh sanctify and cleanse it with the washing of water by the word (Ep. 5.25-26). The epistles of Paul develop the doctrine of the church who was jealous over the church with a godly jealousy. As Paul wrote “I have espoused you to one husband, that I may present you as a chaste virgin to Christ. But I fear, lest by any means, as the serpent beguiled Eve through his sutilty, so your  minds should be corrupted from the simplicity that is in Christ” (1 Co. 11.2-3). The principles of civil government are also laid out in the Bible as is the principle of separation of church and state. Millions have and continue to give their lives for these principles, but not in America.

It is your love relationship with the Lord that is affected. When an individual and a church violates that relationship, not only is our Lord is grieved but also there are bad consequences.

Thanks for your interest in this matter.

For His Glory,
Bro. Jerald Finney

VII. Letter No. 4 (Received January 16, 2010):

Dear Jerald,

I have been a fundamental Baptist pastor for almost 40 years. My dad was a IFB pastors for 50 years. The churches involved are/were all 501(c)(3). I have never witnessed any government interference or encroachment into church affairs.

Dr. ____________________

VIII. My Reply to Letter No. 4:

Dear Pastor __________________,

There are many good pastors who have never studied either the biblical principles of church, state, and separation of church and state or the facts about the nature of incorporation and 501(c)(3). When a born-again believer does not do such a study, he is easily led astray in the matter of church organization since he does not know or understand those very important biblical principles. Most of the “fundamental Baptist churches” in America are not following God’s principles of organization for His churches. The Bible makes clear that God desires us to continue in His Word so that we may know the truth and so that we may grow and proceed in knowledge, understanding, and wisdom in this spiritual warfare we are in.

In fact, the civil government will not interfere in your church affairs as long as you abide by the rules you agreed to when you took the 501(c)(3). When a church gets a 501(c)(3) exemption, she violates biblical principles and grieves our Lord. 501(c)(3) originally had no rules.  Five rules or requirements for 501(c)(3) organizations have been added to the law since Internal Revenue Code Section 501(c)(3) was initially enacted, four of which were added by legislation and one by the Internal Revenue Service and upheld by Supreme Court decision. There is nothing a religious organization can do to stop further rules from being added to 501(c)(3) or to remove those already there because the controlling party to the agreement initiated by 501(c)(3) status is the federal government.

In order to get the 501(c)(3) a church must be a legal entity such as a corporation. The facts about incorporation and 501(c)(3) prove that for a church to incorporate and get 501(c)(3) status violates many biblical principles and grieves our Lord.

The heretical teaching that 501(c)(3) and incorporation of churches is acceptable to God displeases our Lord and leads to further heresy and finally to apostasy. The steps in the downfall of a nation, according to the Bible, are religious apostasy, moral awfulness, and political anarchy. We are well into the third stage in America.

Fundamental Baptist churches who have incorporated and obtained 510(c)(3) status display the results of heresy to one degree or another. Of course, those churches do not even realize their error and the results; but the consequences of their ignorance, whether willful or not, is on display. Since they have no  power of God or a diluted power of God, the world sees nothing in them that is attractive, nor do I or other knowledgeable Christians.

I get into these matters in great detail in my books, audio teachings, and articles.

For His Glory,
Brother Jerald Finney, BBA, JD
churchandstatelaw.com
opbcbibletrust.wordpress.com

IX. Pastor’s response to my reply to Letter No. 4:

Dear brother Finney,

I have annotated several comments below for your consideration. I find it of interest that you as a lawyer consider yourself to have greater understanding of Scripture than ordained men of God who have spent a lifetime studying the Word. What would you think if I as a layman to the legal arena had read some books on law and therefore were making pronouncements about how lawyers should discharge their law practice? By the way, as the founding pastor of this church, I personally filled out the papers to incorporate with the State of Minnesota and then the 501(c)(3) application myself and did not use a lawyer. The Minnesota not-for-profit papers are renewed each year (or 3 years whatever) on a 3″x5″ post card or more recently a couple of clicks on the internet. I am aware of the benefits of incorporation and have never seen any of the supposed problems thereof in the real-life work of the church.

X. My reply to His response:

Dear Pastor __________________,

A lot of the ordained men of God who have studied the relevant principles agree with me. The problem is that many who do not agree with me have not studied the principles, facts, history, or legalities; nor were they taught these matters in church, Bible College or Seminary, or by the “Christian” lawyers who make millions helping state churches or helping churches to become state churches.

I have been saved since 1982. I was saved in a revival meeting at a non-incorporated, non-501(c)(3) Baptist church. Of course I had no idea that the church was non-incorporated or non-501(c)(3) at that time. I knew nothing about such matters. However, for the first time in my life, I saw the power of God at work.

Since that time, I have been faithful to church and faithful to studying the Bible. In addition to the teaching from my pastors, I read the Bible, heard and took notes on thousands of sermons since I rarely missed church services and attended camp meetings where many pastors preached and taught, and followed the teaching of Dr. J. Vernon McGee for many years. I have been an active particpant in many ministries, a faithful tither and giver, etc.

In 2003, I began an intense study of the biblical principles of church, state, and separation of church and state. I have read many, many other books dealing with those issues, and was called by God, in 2005, to actively deal with those issues. I wrote my findings in my writings, beginning with God Betrayed/Separation of Church and State: The Biblical Principles and the American Application. Before I published it, I gave it to several pastors, including my own pastor, and asked for them to critique it. I received feedback from a few. My pastor said the book was OK to publish.

After publishing the book, I gave copies to probably 50 or more pastors, missionaries, Bible teachers, and other Christians, besides those who have bought the book. I asked for honest feedback. I told everyone, and continue to do so, “Tell me where you believe I am wrong and I will be glad to have a congenial and honest discussion to see if  you can convince me I am wrong.”

The  result has been that many have praised or agreed with the book. However, those Christians and pastors who are against it, but cannot refute it (or just do not take the time to study it), get mad, usually as soon as they learn that I am crusading against churches becoming incorporated and getting 501(c)(3) status or becoming legal entities in any way, and that I believe doing so is contrary to the will of God as laid out in His Word.

I have met very few pastors, Christians, lawyers or anyone else, as a percentage,  who have done a study of the biblical principles of church, state, and separation of church and state; and I have met very few who have studied incorportion, 501(c)(3) or the other methods of becoming a legal entity. Especially of note is that I have never met the pastor of an incorporated, 501(c)(3) who has a clue about the relevant biblical principles and facts, both legal and historical. I see, for the most part, the blind leading the blind.

It is easy for a church to incorporate and get a 501(c)(3) exemption. It is just a matter of filling out forms. Anyone of average intelligence can fill out forms. Thank God you did not abuse God’s money by using a lawyer to do that. However, understanding the law, facts, and biblical principles concerning what you were doing is something entirely different. How many hours have you spent to understand those matters?

I invite you to critique my books. In order to do that, you must read and study them, as well as the Word of God, with an open mind as led by the Holy Spirit. It will be well worth the effort because “Christ loved the church and gave himself, for it;” because He likens His church to His wife, his bride over whom He desires to be the only Head; because He is jealous of His church, etc. Let me say that there are problems with incorporation and 501(c)(3), but only one who is walking in the Spirit according to knowledge, wisdom, and understanding can see them.

All born again believers, including pastors, have a responsibility to study the Word of God. The Holy Spirit leads them into truth when they diligently continue in God’s Word. Every one of us is responsible for growing in knowledge, understanding, and wisdom.

I  am not  your enemy. Actually, I was sent by God to help those who have an ear to hear. “He that hath an ear, let him hear what the Spirit saith unto the churches” (Revelation 3:22).

For His Glory,
Brother Jerald Finney
churchandstatelaw.com

XI. Letter No. 5 (Received 12/28/09):

Dear Jerald Finney, JD

I’m the Pastor of an Independent Baptist church in Texas. I find your information very informative . Now comes my question if our church iscurrently a 501 (c) (3) what can we do to leave the governments program . Would we face legal repercussions. Please when you have time advise me .

Sincerely In Christ,
Pastor _________________

XII. My Reply to Letter No. 5:

Dear Pastor ________________,

In order to properly advise you, I need to talk to you. There is absolutely no charge for my services. Should you decide to go forward, I do ask a love gift for my legal associate who does the ground work. She is highly qualified, and I do ask a love offering for her services since she has given her life to serving the Lord in this cause.

Can you all me at 512-385-0761 (H&O) or 512-785-8445?

For His Glory,
Jerald Finney

Note. Pastor ______________ called and we discussed this matter.

XIII. Conclusion

My conclusions from reading and responding to these e-mails, as I believe you will agree, is that:

“the understanding of the biblical principles, history, law, and facts among pastors varies widely. Some pastors are like secularists in that they have no spiritual knowledge, wisdom, and understanding and refuse to  (and maybe cannot) look at the issues with an open mind. Some rely on their opinions as opposed to the Word of God as the basis for what they believe. Many take Scriptural verses completely out of context to support their erroneous views. Others are eager to please the Lord, and seek to increase their knowledge about these preeminent matters. Some already have some degree of understanding, greater or lesser, about these issues. Some are already practicing biblical principles in the area of church and state.”

XIV. Links to Internal Revenue Code Laws

You can read portions of the following Internal Revenue Code laws which pertain to churches and pastors by going to the following site: “Laws Protecting New Testament Churches in the United States: Read Them for Yourself”; or you may read an entire law online by clicking the following links:

1. § 501(c)(3). Exemption from tax on corporations, certain trusts, etc.
2. § 508. Special rules with respect to section 501(c)(3) organizations
3. § 7611. Restrictions on church tax inquiries and examinations
4. § 1402. [Dealing with taxes on income of pastors]
5. § 107. Rental value of parsonages
6. § 102. Gifts and inheritances (Tithes and offerings are gifts and, therefore, according to the Internal Revenue Code § 102, not income)
7.
§ 2503. Taxable gifts
8. § 170. Charitable, etc., contributions and gifts

XV. Note

The Biblical Law Center helps churches to organize as New Testament churches completely out from under civil government and under God only. See churchandstatelaw.com for contact information for Jerald Finney, counsel for the Biblical Law Center. This is a ministry, not a business enterprise. Jerald Finney has made no profit at all in this endeavor of Christian love, but rather has expended much of his own money for God’s glory, in attempting to provide information and service for God’s churches.

All conclusions in this article are opinions of the author. Please do not attempt to act in the legal system if you are not a lawyer, even if you are a born-again Christian. Many questions and finer points of the law and the interpretation of the law cannot be properly understood by a simple facial reading of a civil law. For a born-again Christian to understand American law, litigation, and the legal system as well as spiritual matters within the legal system requires years of study and practice of law as well as years of study of Biblical principles, including study of the Biblical doctrines of government, church, and separation of church and state. You can always find a lawyer or Christian who will agree with the position that an American church should become incorporated and get 501(c)(3) status. Jerald Finney will discuss the matter, as time avails, with any such person, with confidence that his position is supported by God’s Word, history, and law. He is always willing, free of charge and with love, to support his belief that for a church to submit herself to civil government in any manner grieves our Lord and ultimately results in undesirable consequences. He does not have unlimited time to talk to individuals. However, he will teach or debate groups, and will point individuals to resources which fully explain his positions.

About Jerald Finney: The author is a Christian first and a lawyer second. He has no motive to mislead you. In fact, his motivation is to tell you the truth about this matter, and he guards himself against temptation on this and other issues by doing all he does at no charge. He does not seek riches. His motivation is his love for God first and for others second. His goal is the Glory of God. Jerald Finney has been saved since 1982. God called him to go to law school for His Glory. In obedience, Finney entered the University of Texas School of Law in 1990, was licensed and began to practice law, for the Glory of God, in November of 1993.  To learn more about the author click the following link: About Jerald Finney.

END

For His Glory
Jerald Finney, BBA, JD
churchandstatelaw.com
opbcbibletrust.wordpress.com

Does God and/or Civil Government Require Churches to Get 501(c)(3) Status?

The First Amendment to the U.S. Constitution: God’s law honored by man’s law

Jerald Finney
Copyright © March, 2010
Revised on April 10, 2013

Does the Word of God teach that churches in America should get Internal Revenue Code Section 501(c)(3) (“501c3”) status? What about civil law? Does American law purportedly require that churches get 501c3 status? This article will answer those questions.

Since you will probably want to know something about Jerald Finney before you give any consideration to his positions, this article will begin by providing you with a brief profile of Finney. At the end of the article are links to important Internal Revenue Code laws concerning churches as well as an important note.

The author is a Christian first and a lawyer second. He has no motive to mislead you. In fact, his motivation is to tell you the truth about this matter, and he guards himself against temptation on this and other issues by doing all he does at no charge. He does not seek riches. His motivation is his love for God first and for others second. His goal is the Glory of God. Jerald Finney has been saved since 1982. God called him to go to law school for His Glory. In obedience, Finney entered the University of Texas School of Law in 1990, was licensed and began to practice law, for the Glory of God, in November of 1993.  To learn more about the author click the following link: About Jerald Finney.

The Bible makes clear that God desires that Christians love Him and He tells them what it means to love God. The relationship between God and his children is very important to Him. Likewise, the love relationship between God and His churches is preeminent to Him. After all, “Christ loved the church and gave himself for it” (Ep. 5:25). Do you understand God’s definition of love? Jerald Finney has covered this subject in the booklet, The Most Important Thing: Loving God and/or Winning Souls? which is available on the Order Information on Books by Jerald Finney page of this website, and also free on this website at The Most Important Thing: Loving God and/or Winning Souls in online form as well as in PDF form. Of course, if one loves God, he will win souls.

The author realizes that there are different interpretations of Scripture on any given subject—there are false interpretations and one true interpretation. Christians, including the author, should do everything possible to make sure they correctly divide Scripture since the Bible commands them to do so. In fact, the biblical way for a Christian to make sure that he is right about an issue was given to Timothy and to all Christians by Paul: “Study to shew thyself approved unto God, a workman that needeth not to be ashamed, rightly dividing the word of truth” (2 Ti. 2.15). Most Christians rely totally or heavily upon their pastors for leadership in instruction in spiritual matters. Sometimes, as is the case with the author, they rely upon their pastors and others, and are also called themselves to deal specifically with an issue.

To totally understand all the issues and sub-issues involved with the 501c3, one must not only have extensive knowledge of biblical principles, but he must also have an understanding of history and law. You see, the issue of the relationship between church and state is very important to God and His Word completely explains His desired relationship. Historically, true Christians understood the importance of this relationship, and they stood up for their relationship even though they suffered greatly for their stand on this issue—they were imprisoned, drowned, beheaded, burned at the stake, hung, tortured, etc. because they loved their Savior and were willing to do all that He asked them to do.

With that said, let us now go to the issues—first the issue of the truth about civil government requirement that churches get 501c3 status. The unabashed truth is that civil government does not require churches in America to get 501c3 status. They do so completely voluntarily, just as they incorporate on a voluntary basis. Since there is absolutely no law that requires a church to get 501c3 status, no attorney, pastor, or anyone else can show you such a law.

Click the above to go to the article, “Is Separation of Church and State Found in the Constitution?

In fact, there is a law that clearly states that you do not have to get 501c3 status: The First Amendment to the United States Constitution. The First Amendment to the United States Constitution prohibits the making of any law respecting an establishment of religion, impeding the free exercise of religion, abridging the freedom of speech, infringing on the freedom of the press, interfering with the right to peaceably assemble or prohibiting the petitioning for a governmental redress of grievances. It was adopted on December 15, 1791, as one of the ten amendments that constitute the Bill of Rights. The First Amendment states, “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.

The religion clause of the First Amendment, in conjunction with the other clauses of the First Amendment, is a statement of the biblical principle of separation of church and state. To understand this, read An Abridged History of the First Amendment or the more complete version (Section IV of God Betrayed, or Part II of The Trail of Blood of the Martyrs of Jesus which are available free or can be purchased in softback. (See Order information, free PDF, and free online version page for books by Jerald Finney) or. The First Amendment commands that the federal government make no law respecting an establishment of religion or preventing the free exercise thereof.

When I first wrote this article, I stated that Internal Revenue Code § 508 (“508”) is a law that protects churches and states that churches are an exception to getting 501c3 status. That law explicitly states that churches are an exception to the requirement that certain organizations get 501c3 status. However, after years of study, I am convinced that a church should never claim 508 status. A church should rely on the First Amendment to the United States Constitution, not on 508.

508 is a law made by the federal government that regards and establishment of religion and prevents the free exercise thereof. Therefore, a church that agrees to 508 status has agreed to place herself under a law which is unconstitutional as applied to churches (a law which violates the First Amendment when applied to churches) thereby waiving First Amendment status and also weakening the First Amendment. The federal government can also argue that churches who claim 508 status have agreed to the rules of 501c3, since the state may argue that the federal government is granting the exemption under 508 and the church chose to depend upon 508 instead of the First Amendment. The Internal Revenue Service completely understands the First Amendment implications as to churches. The Internal Revenue Service states in Internal Revenue Code Publication 1828: “Unlike churches, religious organizations that wish to be tax exempt generally must apply to the IRS for tax-exempt status unless their gross receipts do not normally exceed $5,000 annually.” One may argue that this interpretation of 508 is too explicit, but the devil is in the details, and the legal system is expert in arguing the details. See, for more thorough explanation, Church Internal Revenue Code § 508 Tax Exempt Status.

501c3 comes with rules that churches agree to honor. Thus, when a church gets 501c3, she places herself under a sovereign other than God to some degree. The author goes into the rules that come along with 501c3 in the following articles: The Internal Revenue Code Section 501(c)(3) Exemption-Definition-Control Scheme, Laws Protecting New Testament Churches in the United States: Read Them for Yourself.

A 501c3 church also has many regulations which it is required to honor. See Publication 4221: Compliance Guide for Tax Exempt Organizations (“Federal tax law provides tax benefits to nonprofit organizations recognized as exempt from federal income tax under section 501(a) of the Internal Revenue Code (the Code). The Code requires that tax-exempt organizations comply with federal tax law to maintain tax-exempt status and avoid penalties….”).

In spite of the irrefutable fact that churches are not required to get 501c3, many Christians will tell you that Romans 13 requires that churches get 501c3 status. Of course, that is a ridiculous statement, since American law clearly gives each church a choice in the matter. No “ordinance of man” requires churches to get 501c3; therefore, churches cannot violate an ordinance which does not exist. To repeat, does God require that a church get 501c3? Of course not, and no “ordinance of man” purportedly requires man to get 501c3.

Another important question, although not at all relevant (as we have seen) to the issue of whether churches in America are required to get 501c3,  is this: “If God is against a church obeying a certain civil law, even if the civil law purportedly requires churches to obey that law, is man to obey the civil law?” When one does an honest and systematic biblical study of the issues involved, the answer becomes very clear. The author has done such a study and has written and taught on this very issue. He has written four books that cover the biblical principles as well as history and law. Again, those books are available free on this website in online form as well as in PDF form or may be ordered in paperback. See Order information, free PDF, and free online version page for books by Jerald Finney.

This article will just mention a few Biblical principles and teachings. Clearly, when a man-made law conflicts with God’s law, Christians are instructed by God to obey God’s law. All the apostles, except John, were martyred for adhering to this principle. Likewise,  as mentioned above, Christians down through the ages in and since the primitive church have stood on this principle.

The Bible teaches that God is sovereign over all, and that He ordained all powers that be. Thus, God established or ordained civil government. He gave civil government the responsibility for ruling over men, under Him. He also gave man free will. Since civil government is run by a man, or by men, civil government, like man, is free, under God to honor or dishonor Him and His principles. Of course, God desires that civil government honor Him, but sadly, civil governments rarely do so, and they never permanently do so in this age. This is the clear teaching of history.

To interpret Romans 13 and other verses to mean that Christians are to obey all civil laws which contradict God’s law would mean that Romans 13 is inconsistent in both the immediate and overall context of Scripture. Many Old Testament characters, the apostles, God, God’s own angels, and Christians throughout the last 2000 years who have refused to honor laws of men which require God’s children to submit to man rather than to proceed under God only in certain matters, violated the modern American interpretation of Romans 13. The author goes into all the details on this matter in Render unto God the Things that Are His: A Systematic Study of Romans 13 and Related Verses and in God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (The book is in online form at Render unto God the Things that Are His: A Systematic Study of Romans 13 and Related Verses. Also, click the following links for other articles which teach on this matter: Separation of Church and God, American Abuse of Romans 13:1-2, An Abridged History of the First Amendment.

In conclusion, churches who get 501c3 dishonor the Lord and His principles concerning His desired relationship between church and state. Christians are responsible to God to study His Word and make the practical application of His Word to real life. The relationship between Christ and His churches is very important to Him: “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” (Ep. 5.25-27).

That relationship has been so important to Christians since the beginning of the Church that they have been willing to die rather than to dishonor it. How important is that relationship to you and your church?

You can read the following Internal Revenue Code laws online by clicking the following links:

1. § 501(c)(3). Exemption from tax on corporations, certain trusts, etc.
2. § 508. Special rules with respect to section 501(c)(3) organizations
3. § 7611. Restrictions on church tax inquiries and examinations
4.§ 1402. [Dealing with taxes on income of pastors]
5. § 107. Rental value of parsonages
6. § 102. Gifts and inheritances (A
ccording to Internal   Revenue Code § 102 tithes and offerings are                        gifts and, therefore, , not income)
7. § 2503. Taxable gifts
8. § 170. Charitable, etc., contributions and gifts

Note. Should you desire to know how your church can organize according to both biblical principles and also within the parameters of American law contact Jerald Finney, a licensed lawyer. Click here for contact information for Jerald Finney.

All conclusions in this article are opinions of the author. Please do not attempt to act in the legal system if you are not a lawyer, even if you are a born-again Christian. Many questions and finer points of the law and the interpretation of the law cannot be properly understood by a simple facial reading of a civil law. For a born-again Christian to understand American law, litigation, and the legal system as well as spiritual matters within the legal system requires years of study and practice of law as well as years of study of Biblical principles, including study of the Biblical doctrines of government, church, and separation of church and state. You can always find a lawyer or Christian who will agree with the position that an American church should become incorporated and get 501(c)(3) status. Jerald Finney will discuss the matter, as time avails, with any such person, with confidence that his position is supported by God’s Word, history, and law. He is always willing, free of charge and with love, to support his belief that for a church to submit herself to civil government in any manner grieves our Lord and ultimately results in undesirable consequences. He does not have unlimited time to talk to individuals. However, he will teach or debate groups, and will point individuals to resources which fully explain his positions.

END

First Amendment Protection of New Testament Churches/Federal Laws Protecting State Churches (Religious Organizations)

Jerald Finney
Copyright © February, 2010
Revised, September 2013, July 13, 2015, December 30, 2106

Preliminary note. The author has made significant revisions to this article as his knowledge grows with continued study. The original title to the article, “Laws Protecting New Testament Churches: Read Them for Yourself,” was changed to “First Amendment Protection of New Testament Churches/Federal Laws Protecting State Churches (Religious Organizations)” on July 13, 2015.

You can always find a lawyer or Christian who will agree with the position that an American church should become a religious organization by becoming a legal entity such as a non-profit corporation (included corporation sole), unincorporated association, charitable trust, etc. and get 501(c)(3) or 508 status. Jerald Finney will discuss the matter, as time avails, with any such person, with confidence that his position is supported by God’s Word, history, and law. He is always willing, free of charge and with love, to support his belief that for a church to submit herself to civil government in any manner grieves our Lord and ultimately results in undesirable consequences. He does not have unlimited time to talk to individuals. However, he will teach or debate groups, and will point individuals to resources which fully explain his positions.

You may go directly to a link (letters in maroon), or, to save time, you may read only the relevant portions of a provision or law which are in the article below.

Virginia Passes Legislation Forcing Churches to Allow “Transgender” Males into Women’s Bathrooms(04720)(Of course, this will be contested in court. Regardless of the outcome of such contest(s), keep in mind that the established church (incorporated, 501(c)(3) or 501(c)(1)(A) churches have voluntarily given up much of their First Amendment protections and placed themselves under the 14th Amendment for many purposes. Churches who choose to remain under the First Amendment for all purposes are not subject to state legislation. Contact this Churches under Christ Ministry for more information.)

Contents:

Note. At the very end is an excellent Facebook comment on “What happens if we abuse liberty” by Herei Stand on October 16, 2015.

I. Introduction
II. The Highest Law: God’s Law
III. United States Law: Man’s Law
     A. The First Amendment to the United States Constitution
     B. The Internal Revenue Service Code
          1. § 501(c)(3). Exemption from tax on corporations, certain trusts, etc.
          2. § 508. Special rules with respect to section 501(c)(3) organizations
          3. § 7611. Restrictions on church tax inquiries and examinations
          4.§ 1402. [Dealing with taxes on income of pastors]
          5. § 107. Rental value of parsonages
          6. § 102. Gifts and inheritances (A
ccording to Internal   Revenue Code § 102 tithes and offerings are                        gifts and, therefore, , not income)
          7. § 2503. Taxable gifts
         8. § 170. Charitable, etc., contributions and gifts

IV. Laws from one state, Kansas
     A. The Kansas Constitution
           1. Preamble.
          2. Bill of Rights, § 1.
 Equal rights.
          3.
 Bill of Rights, § 3Right of peaceable assembly; petition.
          4. Bill of Rights, § 7. Religious liberty
          5. Bill of Rights, § 11. Liberty of press and speech; libel.
          6. Bill of Rights, § 15. Search and seizure.
          7. Article 11, § 1(b)
System of taxation; classification; exemption.
     B. Kansas Statutes
          1. Chapter 79. Taxation.  Kansas Statutes, Chapter 79. Taxation. Article 2.—PROPERTY EXEMPT FROM TAXATION
              § 79-201
Property exempt from taxation.
          2. Chapter 79.–TAXATION. Article 36.–KANSAS RETAILERS’ SALES TAX
79-3603.
  Retailers’ sales tax imposed; rate.
79-3606.  Exempt sales.

I. Introduction

1The author is completely aware that most “Christians” and “Christian” lawyers tell churches to incorporate, get 501(c)(3) or 508 status or to become a legal entity in some other manner. The author takes issue with those lawyers and Christians and has written and taught extensively on the God-given principles concerning church and state and the application of those principles in America.

Those of you who do not know the author cannot be expected to trust him. Therefore, in order that a Christian can see for himself what the law says, this article will lay out the law which protects New Testament (the First Amendment) churches, and the laws which allegedly protect state churches. The First Amendment (quoted below) says that Congress shall make “no law” as to certain matters. Yet, 501(c)(3) (and 508) is a law which does exactly what the First Amendment forbids, as to churches. When a church submits herself to either of those laws, she becomes a religious organization (according to the explicit words in those laws) and subjects herself to the rules that come with those laws. The federal government, specifically the Internal Revenue Service, becomes sovereign of a 501(c)(3) or 508 church for certain purposes and enforces the rules that come with 501(c)(3) at its discretion; indeed, as will be seen, the IRS can add rules, having already added one rule which was contested and upheld the Supreme Court. Having succumb to the sovereignty of the federal government for some purposes through willing submission to 501(c)(3) law, the federal government added other laws to the Internal Revenue Code to protect religious organizations to a degree from arbitrary actions by the Internal Revenue Service.

A church which is a legal entity such as in incorporated church and or which gets Internal Revenue Code Section 501(c)(3) status loses much of her First Amendment protection and places herself under the Fourteenth Amendment to a large degree; the author fully explains this in his teachings on this website. One can go directly online to the laws in their entirety by clicking the blue underlined links.

In case you are not aware of it, an American church can operate as a spiritual entity only, under the First Amendment, without persecution, under God as a non-legal entity (as a spiritual entity) instead of a legal entity such as a non-profit corporation, charitable trust, unincorporated association, or corporation sole and without Internal Revenue Code Section (“IRC”) 501(c)(3) (“501(c)(3)” or Section 508 (“508”) status.FN1

New Testament churches are protected, for the time being, by the First Amendment which is a statement of Bible principle and, therefore, in line with God’s law. State churches and other religious organizations – the protection of the First Amendment and God not being enough for them to attain their worldly temporal goals (they think) – have turned to laws which contradict the First Amendment for protection. In so doing, they have shunned the protection of God and the First Amendment for many purposes. The chickens are coming home to roost.

II. The Highest Law: God’s Law

Of course, the highest law that protects churches everywhere, including churches in America, is God’s law as laid out in His Word. Although, in many nations, churches who wish to operate under God only will suffer persecutions, including physical death, for honoring God and His principles of organization and operation, no civil government can take the life or liberty of a true Christian or destroy a true church. The author has done a complete systematic study God’s principles concerning church and state in his other works.FN2

No nation gives anyone or any church life or liberty. Nations choose whether to protect the God-given life and liberty of individuals and churches from persecution.

3God, the highest authority, establishes His churches and gives life to believers only:

  • “And I say also unto thee, That thou art Peter, and upon this rock I will build my church; and the gates of hell shall not prevail against it” (Matthew 16:18).
  • “He that hath the Son hath life; and he that hath not the Son of God hath not life” (1 John 5:12).
  • “While we look not at the things which are seen, but at the things which are not seen: for the things which are seen are temporal; but the things which are not seen are eternal. For we know that if our earthly house of this tabernacle were dissolved, we have a building of God, an house not made with hands, eternal in the heavens. For in this we groan, earnestly desiring to be clothed upon with our house which is from heaven: If so be that being clothed we shall not be found naked. For we that are in this tabernacle do groan, being burdened: not for that we would be unclothed, but clothed upon, that mortality might be swallowed up of life. Now he that hath wrought us for the selfsame thing is God, who also hath given unto us the earnest of the Spirit. Therefore we are always confident, knowing that, whilst we are at home in the body, we are absent from the Lord: (For we walk by faith, not by sight:) We are confident, I say, and willing rather to be absent from the body, and to be present with the Lord.” (2 Corinthians 4.18; 5.1-6, 7-8; See also, Romans 8.18-25.).

Additionally, only Christ gives liberty to believers, and only to believers who continue in His Word:

  • “The Spirit of the Lord is upon me, because he hath anointed me to preach the gospel to the poor; he hath sent me to heal the brokenhearted, to preach deliverance to the captives, and recovering of sight to the blind, to set at liberty them that are bruised” (Luke 4:18).
  • “Then said Jesus to those Jews which believed on him, If ye continue in my word, then are ye my disciples indeed; And ye shall know the truth, and the truth shall make you free” (John 8:31-32).
  • “If the Son therefore shall make you free, ye shall be free indeed” (John 8:36).
  • “Being then made free from sin, ye became the servants of righteousness” (Romans 6:18).
  • “But now being made free from sin, and become servants to God, ye have your fruit unto holiness, and the end everlasting life” (Romans 6:22).
  • “For the law of the Spirit of life in Christ Jesus hath made me free from the law of sin and death” (Romans 8:2).
  • “Because the creature itself also shall be delivered from the bondage of corruption into the glorious liberty of the children of God” (Romans 8:21).
  • “For he that is called in the Lord, being a servant, is the Lord’s freeman: likewise also he that is called, being free, is Christ’s servant” (1 Corinthians 7:22)
  • “For though I be free from all men, yet have I made myself servant unto all, that I might gain the more” (1 Corinthians 9:19).
  • “Now the Lord is that Spirit: and where the Spirit of the Lord is, there is liberty” (2 Corinthians 3:17).
  • “And that because of false brethren unawares brought in, who came in privily to spy out our liberty which we have in Christ Jesus, that they might bring us into bondage” (Galatians 2:4).
  • “So then, brethren, we are not children of the bondwoman, but of the free” (Galatians 4:31).
  • “Stand fast therefore in the liberty wherewith Christ hath made us free, and be not entangled again with the yoke of bondage” (Galatians 5:1).
  • “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).
  • “But whoso looketh into the perfect law of liberty, and continueth therein, he being not a forgetful hearer, but a doer of the work, this man shall be blessed in his deed” (James 1:25).
  • “While they promise them liberty, they themselves are the servants of corruption: for of whom a man is overcome, of the same is he brought in bondage” (2 Peter 2:19).

ROMANSChristians are to walk in the spirit, not in the flesh.(See, e.g., 1 Corinthians 2; 3.1-3; Galatians 5, Romans 6-8). Most do not. New Testament churches are spiritual organisms, not earthly entities. Thus, an incorporated, 501(c)(3) or 508 church has violated God’s principles by placing herself, at least partially, under a head other than the Lord Jesus Christ. For systematic studies of all the arguments used to justify submission of individuals and churches to civil government see FN3.

The Martyrs of the faith clearly understood the liberty given them by Jesus Christ.

Martyr’s Song by Watchmen

III. United States Law-Man’s Law

 A. The First Amendment to the United States Constitution

Man’s law is below God’s law. Again, God gives civil governments the option of honoring Him and His principles. America, as a result of a great theological warfare between persecuted dissenters (the persecutions were carried out by colonial governments acting under the guidance of the established churches and their theologies) and the established churches, became the first nation, the second civil government behind the colony of Rhode Island, to apply God’s principles concerning the relationship between church and state and the individual person and the state and to guarantee religious liberty.  This was done in the First Amendment to the United States Constitution (the second highest law in America after God’s law) which reads as follows:

First Amendment to the United States Constitution
First Amendment to the United States Constitution

“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 peaceable to assemble, and to petition the Government for a redress of grievances.” FN4

The following lay out the history of the First Amendment:

The History of the First Amendment
An Abridged History of the First Amendment

The First Amendment did not originally apply to the states. As a result, states were free to pass laws which provided state corporate status to churches, and they did so. Many churches ran down to incorporate under state law soon after the Constitution and First Amendment were ratified.FN5  Some did not incorporate or become state churches.

Although the United States Supreme Court has now applied the First Amendment to state and other lower governments, incorporation of churches by state statute has never been held to violate the First Amendment, even though incorporation of churches is contrary to the First Amendment as well as Bible principles.

Churches which become legal entities such as corporations (includes corporation sole), unincorporated associations, charitable trusts, 501c3 and 508 religious organizations lose much or their First Amendment protections and fall, as artificial persons, under the Fourteenth Amendment for many purposes.

Churches which are spiritual entities only are New Testament churches and have the protections of the First Amendment. As we know, First Amendment protections enjoyed since 1791, the date of adoption, are targeted for destruction. When the First Amendment is destroyed, God’s churches, as opposed to state churches (churches which are legal entities) will have no choice but to operate underground, much as the churches in China, North Korea and many other countries, especially in many Muslim countries operate.

B. Internal Revenue Code

5Once a church becomes a religious organization under Internal Revenue Code, Section 501(c)(3) or Section 508, she does have some protection from arbitrary attack by the federal government for some purposes. Such protections are not needed by a First Amendment church since that church is under God only. After the government destroys First Amendment protections for churches and believers, they will have to go underground to maintain their New Testament status.

1. Internal Revenue Code § 501(c)(3)
Click the following link to go to the entire section: IRC § 501(c)(3)
Click the  following link to go directly to a more in-depth study of 501(c)(3):
The Internal Revenue Code § 501(c)(3) Exemption-Definition-Control Scheme

IRC § 501 provides in relevant part:

§ 501. Exemption from tax on corporations, certain trusts, etc.:

“(a) Exemption from taxation. An organization described in subsection (c) … shall be exempt from taxation under this subtitle [26 USCS §§ 1 et seq.] unless such exemption is denied under section 502 or 503 [26 USCS § 502 or 503]….
“(c)(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office….
“(h) Expenditures by public charities to influence legislation. (1) General rule. In the case of an organization to which this subsection applies, exemption from taxation under subsection (a) shall be denied because a substantial part of the activities of such organization consists of carrying on propaganda, or otherwise attempting, to influence legislation….”

In the twentieth century, the United States passed § 501(c)(3), a law which, when applied to churches or any other religious organization,  “respects an establishment of religion” and prevents “the free exercise thereof.” 501(c)(3) may be utilized by earthly and religious organizations. A church is not required to get 501(c)(3) and 508 status, but that status is available for any church who wants it. That a church is not required, by civil law, to obtain 501(c)(3) status is made clear by the First Amendment. When a church chooses to get 501(c)(3) or 508 status, she has—in addition to placing herself under state authority through incorporation or some other means—also placed herself under the authority of the Federal government. For more on 508 status, see Church Internal Revenue Code § 508 Tax Exempt Status.

When a church gets 501(c)(3) or 508 status, that church becomes a religious organization. Churches who have 501(c)(3) or 508 tax-exempt status are under four rules which are stated in the 501(c)(3) law. Those rules or laws prevent the free exercise of religion under God by churches.

One can see four requirements in 501(c)(3) by reading the law above. Those rules are:

1. must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes,
2. net earnings must not inure to the benefit of any private individual or shareholder,
3. no substantial part of its activity may be attempting to influence legislation,
4. the organization may not intervene in political activity.

Those four rules for religious organizations were in the law made by Congress and signed by President Eisenhower. All 501(c)(3) and 508 religious and other organizations are required to comply with the requirements. Congress and the President are free to put other requirements into law in the future. You see, they are the sovereigns elected by the people. They decided to dishonor God’s law first and the First Amendment second when they made 501(c)(3) and 508 status available to churches. Churches who incorporate and get 501(c)(3) or 508 status dishonor God and place themselves under two other sovereigns. Of course, they still have some of their God-ordained freedom, but they have voluntarily given up some of those freedoms as they have submitted to other sovereigns.

Not only have Congress and the President added requirements to 501(c)(3) since its initial passage into law, the Internal Revenue Service has also added a requirement to the law which was approved by Supreme Court opinion. The case considered an action—deemed to violate fundamental public policy—by Bob Jones University, an incorporated 501(c)(3) religious organization.FN6  Of course, Bob Jones University was not a church, but a future Supreme Court could easily declare that the new requirement applies to churches, and a future Court could add additional requirements to 501(c)(3). The new requirement is this:

“the organization’s purposes and activities may not be illegal or violate fundamental public policy.”FN7

An old adage in the law says, “Ignorance of the law is no excuse.” In other words, just because one is ignorant of the law does not excuse one from obeying it, especially when one was not required to submit to a law but did so voluntarily. Christians are instructed to proceed with knowledge (See, e.g., 2 Peter 1.3-10). Christians are also to have integrity. If they agree to something, they are to keep their part of the contract or bargain. Corporate 501(c)(3) churches contract with the state when they incorporate, the state being the controlling party to the contracts created by incorporation—in the event of disagreement or suit because over contract, civil courts will decide the issue. Those courts will decide such issues based upon man’s law, not Biblical principle.

Likewise, when a church, of her own free will, obtains 501(c)(3) or 508 status, she agrees (whether she knows it or not) both to be bound by the rules in existence at the time she receives state exemption and any rules which may be handed down after obtaining the status. Only ignorance prevents her from recognizing that, in the event of disagreement with IRS assertion that an action of the church is in violation of the statute, the state (not God) will decide the issue.

2. Internal Revenue Code § 508
Click the following link to go to the complete section:
 IRC § 508

IRC § 508 (the codification of Public Law 91-172 ratified in 1969) provides in relevant part:

§ 508. Special rules with respect to section 501(c)(3) organizations.

“(a) New organizations must notify secretary that they are applying for recognition of section 501(c)(3) status.
“(c) Exceptions. [Emphasis mine.]
“(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to—
“(A) churches, their integrated auxiliaries, and conventions or associations of churches.” FN8 [Emphasis mine.]

“Note. A church applies for 501(c)(3) recognition by filling out and filing IRS Form 1023.”

§ 508(a),(c) says churches are excepted from obtaining § 501(c)(3) tax exempt status. In other words, the federal government recognized by law that churches are non-taxable; and, therefore, that churches are an exception to the civil government requirement that certain organizations file for 501(c)(3) tax exempt status.

Churches should claim First Amendment, not § 508 status. By claiming § 508 status, a church has claimed the protection of a law made by the federal government. Remember what the First Amendment states: “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof….” § 508 is a law respecting an establishment of religion (and likely may be used to prevent the free exercise thereof) made by Congress and is therefore unconstitutional. By claiming § 508 status, a church thereby agrees that, should an issue regarding that church end up in court, that the court may look at § 508 and interpret issues from the perspective of § 508. In other words, the court will define the terms and determine the relevance and meaning of § 508 and the words therein rather than looking at the First Amendment and clear language of that amendment which was written so that anyone can understand it and make the applications. For example, the court would tell the litigants what the term “exception” means. Also, by claiming § 508 status, a church may be argued to have made itself a legal entity required to abide by the rules that come along with § 501(c)(3) in order to maintain their “tax exempt” status. First Amendment churches are non-taxable whereas § 501(c)(3) churches are “tax-exempt.” For more on this, see Church Internal Revenue Code § 508 Tax Exempt Status.

Churches who remain under God and His principles for churches (First Amendment churches) even if there were no First Amendment are non-taxable anyway because they are not businesses, they are not legal entities of any type, and they have no income and make no profits. Even businesses pay no taxes if they make no profit. To make a profit, income must exceed expenses and deductions. A legal entity, such as a corporate 501(c)(3) religious organization, who poses as a church, who is in business(es), and who makes a profit should, in the opinion of the author, pay taxes.

New Testament (First Amendment) churches are not legal entities, so they cannot and do not receive income. Church members give tithes and offerings to God and which are used for certain purposes and ministries approved by God; for providing for their pastor; for providing for a place to meet; for helping the poor; and for any other purpose consistent with Biblical principle.

If a church does not apply for exempt status, and if it is organized as and operates in conformity to Biblical principle, according to the First Amendment which agrees with the Biblical principle of separation of church and state, the church maintains her non-taxable status.

If a church successfully applies for exempt status under section 501(c)(3) or claims exemption under § 508, the government is granted some jurisdiction over the church since the civil government now declares and grants an exemption.

3. Internal Revenue Code § 7611
Click the following link to go to the entire section:  IRC § 7611

IRC § 7611 gives the only reasons for which the Internal Revenue Service can audit a religious organization defined as a church by the federal government. Of course, a New Testament church is not a legal entity, has no income, and cannot be audited. All tithes, offerings, and gifts by church members are given to God, not to a religious organization such as an incorporated 501(c)(3) or 508 church. There are not church (religious organization) books to keepl IRC § 7611 states in relevant part:

§ 7611. Restrictions on church tax inquiries and examinations

 “(a) Restrictions on inquiries.—
“(1) In general.—The Secretary may begin a church tax inquiry only if—
“(A) the reasonable belief requirements of paragraph (2), and
“(B) the notice requirements of paragraph (3), have been met.
“(2) Reasonable belief requirements.—The requirements of this paragraph are met with respect to any church tax inquiry if an appropriate high-level Treasury official reasonably believes (on the basis of facts and circumstances recorded in writing) that the church –
“(A) may not be exempt, by reason of its status as a church, from tax under section 501(a), or
“(B) may be carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities subject to taxation under this title.
“(3) Inquiry notice requirements.—
“(A) In general.—The requirements of this paragraph are met with respect to any church tax inquiry if, before beginning such inquiry, the Secretary provides written notice to the church of the beginning of such inquiry.
“(B) Contents of inquiry notice.—The notice required by this paragraph shall include—
“(i) an explanation of—
“(I) the concerns which gave rise to such inquiry, and
“(II) the general subject matter of such inquiry, and
“(ii) a general explanation of the applicable—
“(I) administrative and constitutional provisions with respect to such inquiry (including the right to a conference with the Secretary before any examination of church records), and
“(II) provisions of this title which authorize such inquiry or which may be otherwise involved in such inquiry.

“(b) Restrictions on examinations.—
“(1) In general.—The Secretary may begin a church tax examination only if the requirements of paragraph (2) have been met and such examination may be made only— 
“(A) in the case of church records, to the extent necessary to determine the liability for, and the amount of, any tax imposed by this title, and
“(B) in the case of religious activities, to the extent necessary to determine whether an organization claiming to be a church is a church for any period.
“(2) Notice of examination; opportunity for conference.—The requirements of this paragraph are met with respect to any church tax examination if—
“(A) at least 15 days before the beginning of such examination, the Secretary provides the notice described in paragraph (3) to both the church and the appropriate regional counsel of the Internal Revenue Service, and
“(B) the church has a reasonable time to participate in a conference described in paragraph (3)(A)(iii), but only if the church requests such a conference before the beginning of the examination.
“(3) Contents of examination notice, et cetera.—
“(A) In general.—The notice described in this paragraph is a written notice which includes –
“(i) a copy of the church tax inquiry notice provided to the church under subsection (a),
“(ii) a description of the church records and activities which the Secretary seeks to examine,
“(iii) an offer to have a conference between the church and the Secretary in order to discuss, and attempt to resolve, concerns relating to such examination, and
“(iv) a copy of all documents which were collected or prepared by the Internal Revenue Service for use in such examination and the disclosure of which is required by the Freedom of Information Act (5 U.S.C. 552).
“(B) Earliest day examination notice may be provided.—The examination notice described in subparagraph (A) shall not be provided to the church before the 15th day after the date on which the church tax inquiry notice was provided to the church under subsection (a).
“(C) Opinion of regional counsel with respect to examination Any regional counsel of the Internal Revenue Service who receives an examination notice under paragraph (1) may, within 15 days after such notice is provided, submit to the regional commissioner for the region an advisory objection to the examination.
“(4) Examination of records and activities not specified in notice.—Within the course of a church tax examination which (at the time the examination begins) meets the requirements of paragraphs (1) and (2), the Secretary may examine any church records or religious activities which were not specified in the examination notice to the extent such examination meets the requirement of subparagraph (A) or (B) of paragraph (1) (whichever applies).

(c) Limitation on period of inquiries and examinations.—
“(1) Inquiries and examinations must be completed within 2 years.—
“(A) In general.—The Secretary shall complete any church tax status inquiry or examination (and make a final determination with respect thereto) not later than the date which is 2 years after the examination notice date.
“(B) Inquiries not followed by examinations.—In the case of a church tax inquiry with respect to which there is no examination notice under subsection (b), the Secretary shall complete such inquiry (and make a final determination with respect thereto) not later than the date which is 90 days after the inquiry notice date. 
“(2) Suspension of 2-year period.—The running of the 2-year period described in paragraph (1)(A) and the 90-day period in paragraph (1)(B) shall be suspended – 
“(A) for any period during which—
“(i) a judicial proceeding brought by the church against the Secretary with respect to the church tax inquiry or examination is pending or being appealed,
“(ii) a judicial proceeding brought by the Secretary against the church (or any official thereof) to compel compliance with any reasonable request of the Secretary in a church tax examination for examination of church records or religious activities is pending or being appealed, or
“(iii) the Secretary is unable to take actions with respect to the church tax inquiry or examination by reason of an order issued in any judicial proceeding brought under section 7609,
“(B) for any period in excess of 20 days (but not in excess of 6 months) in which the church or its agents fail to comply with any reasonable request of the Secretary for church records or other information, or
“(C) for any period mutually agreed upon by the Secretary and the church.

“(d) Limitations on revocation of tax-exempt status, etc.—
“(1) In general.—The Secretary may—
“(A) determine that an organization is not a church which—
(i) is exempt from taxation by reason of section 501(a), or
(ii) is described in section 170(c), or
“(B)(i) send a notice of deficiency of any tax involved in a church tax examination, or
“(ii) in the case of any tax with respect to which subchapter B of chapter 63 (relating to deficiency procedures) does not apply, assess any underpayment of such tax involved in a church tax examination, only if the appropriate regional counsel of the Internal Revenue Service determines in writing that there has been substantial compliance with the requirements of this section and approves in writing of such revocation, notice of deficiency, or assessment.
(2) Limitations on period of assessment.—
“(A) Revocation of tax-exempt status.—
(i) 3-year statute of limitations generally.—In the case of any church tax examination with respect to the revocation of tax-exempt status under section 501(a), any tax imposed by chapter 1 (other than section 511) may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, only for the 3 most recent taxable years ending before the examination notice date.
“(ii) 6-year statute of limitations where tax-exempt status revoked.—If an organization is not a church exempt from tax under section 501(a) for any of the 3 taxable years described in clause (i), clause (i) shall be applied by substituting “6 most recent taxable years” for “3 most recent taxable years”.
“(B) Unrelated business tax.—In the case of any church tax examination with respect to the tax imposed by section 511 (relating to unrelated business income), such tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, only with respect to the 6 most recent taxable years ending before the examination notice date. 
“(C) Exception where shorter statute of limitations otherwise applicable.—Subparagraphs (A) and (B) shall not be construed to increase the period otherwise applicable under subchapter A of chapter 66 (relating to limitations on assessment and collection).
 
“(e) Information not collected in substantial compliance with procedures to stay summons proceeding.—
“(1) In general.— If there has not been substantial compliance with— 
“(A) the notice requirements of subsection (a) or (b),
“(B) the conference requirement described in subsection
(b)(3)(A)(iii), or
“(C) the approval requirement of subsection (d)(1) (if applicable), with respect to any church tax inquiry or examination, any proceeding to compel compliance with any summons with respect to such inquiry or examination shall be stayed until the court finds that all practicable steps to correct the noncompliance have been taken. The period applicable under paragraph (1) or subsection (c) shall not be suspended during the period of any stay under the preceding sentence.
“(2) Remedy to be exclusive.—No suit may be maintained, and no defense may be raised in any proceeding (other than as provided in paragraph (1)), by reason of any noncompliance by the Secretary with the requirements of this section.
 
“(f) Limitations on additional inquiries and examinations.—
“(1) In general.—If any church tax inquiry or examination with respect to any church is completed and does not result in— 
 “(A) a revocation, notice of deficiency, or assessment described in subsection (d)(1), or
“(B) a request by the Secretary for any significant change in the operational practices of the church (including the adequacy of accounting practices),

no other church tax inquiry or examination may begin with respect to such church during the applicable 5-year period unless such inquiry or examination is approved in writing by the Secretary or does not involve the same or similar issues involved in the preceding inquiry or examination. For purposes of the preceding sentence, an inquiry or examination shall be treated as completed not later than the expiration of the applicable period under paragraph (1) of subsection (c).

“(2) Applicable 5-year period.—For purposes of paragraph (1), the term “applicable 5-year period” means the 5-year period beginning on the date the notice taken into account for purposes of subsection (c)(1) was provided. For purposes of the preceding sentence, the rules of subsection (c)(2) shall apply.

“(g) Treatment of final report of revenue agent.—Any final report of an agent of the Internal Revenue Service shall be treated as a determination of the Secretary under paragraph (1) of section 7428(a), and any church receiving such a report shall be treated for purposes of sections 7428 and 7430 as having exhausted the administrative remedies available to it.
 
“(h) Definitions.—For purposes of this section— 
“(1) Church.—The term “church” includes— 
“(A) any organization claiming to be a church, and
“(B) any convention or association of churches.
“(2) Church tax inquiry.—The term “church tax inquiry” means any inquiry to a church (other than an examination) to serve as a basis for determining whether a church –
“(A) is exempt from tax under section 501(a) by reason of its status as a church, or
“(B) is carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities which may be subject to taxation under this title.
“(3) Church tax examination.—The term “church tax examination” means any examination for purposes of making a determination described in paragraph (2) of— 
“(A) church records at the request of the Internal Revenue Service, or
“(B) the religious activities of any church.
“(4) Church records.—
“(A) In general.—The term “church records” means all corporate and financial records regularly kept by a church, including corporate minute books and lists of members and contributors. 
“(B) Exception.—Such term shall not include records acquired – 
“(i) pursuant to a summons to which section 7609 applies, or
“(ii) from any governmental agency.
“(5) Inquiry notice date.—The term “inquiry notice date” means the date the notice with respect to a church tax inquiry is provided under subsection (a).
“(6) Examination notice date.—The term “examination notice date” means the date the notice with respect to a church tax examination is provided under subsection (b) to the church.
“(7) Appropriate high-level Treasury official.—The term “appropriate high-level Treasury official” means the Secretary of the Treasury or any delegate of the Secretary whose rank is no lower than that of a principal Internal Revenue officer for an internal revenue region.
 
“(i) Section not to apply to criminal investigations, etc.—This section shall not apply to— 
“(1) any criminal investigation,
“(2) any inquiry or examination relating to the tax liability of any person other than a church,
“(3) any assessment under section 6851 (relating to termination assessments of income tax), section 6852 (relating to termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations), or section 6861 (relating to jeopardy assessments of income taxes, etc.),
“(4) any willful attempt to defeat or evade any tax imposed by this title, or
“(5) any knowing failure to file a return of tax imposed by this title.”

4. Internal Revenue Code Chapter 26, Subtitle A § 1402
Click the following link to go directly to a complete online copy of § 1402 and surrounding sections of the law:
 TAX ON SELF EMPLOYMENT INCOME

Note. A New Testament church cannot have employees as defined by American law. If a church has employees, she is a religious organization. Biblical principle defines a church, her members and their roles, and her destiny. No Biblical teaching is consistent with a church having employees. According to God’s Word, however, a New Testament church must have members and a pastor who is to be provided for by the members. Also, members or anyone else may give gifts to anyone they please.

The following is directly from IRC § 1402:

§ 1402. Definitions

“(a) Net earnings from self-employment.—The term “net earnings from self-employment” means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702 (a)(8) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss—”…
“(8) an individual who is a duly ordained, commissioned, or licensed minister of a church or a member of a religious order shall compute his net earnings from self-employment derived from the performance of service described in subsection (c)(4) without regard to section 107 (relating to rental value of parsonages), section 119 (relating to meals and lodging furnished for the convenience of the employer), and section 911 (relating to citizens or residents of the United States living abroad), but shall not include in such net earnings from self-employment the rental value of any parsonage or any parsonage allowance (whether or not excludable under section 107) provided after the individual retires, or any other retirement benefit received by such individual from a church plan (as defined in section 414 (e)) after the individual retires;
“…
“(14) in the case of church employee income, the special rules of subsection (j)(1) shall apply;
“…
“(b) Self-employment income.—The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year; except that such term shall not include—
“…
“(2) the net earnings from self-employment, if such net earnings for the taxable year are less than $400.

“(c) Trade or business.—The term “trade or business”, when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 (relating to trade or business expenses), except that such term shall not include—
“…
“(2) the performance of service by an individual as an employee, other than—
“…
“(D) service described in paragraph (4) of this subsection,
“…
“(4) the performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order;

The provisions of paragraph (4) or (5) shall not apply to service (other than service performed by a member of a religious order who has taken a vow of poverty as a member of such order) performed by an individual unless an exemption under subsection (e) is effective with respect to him.

“(d) Employee and wages.—The term “employee” and the term “wages” shall have the same meaning as when used in chapter 21 (sec. 3101 and following, relating to Federal Insurance Contributions Act).

“(e) Ministers, members of religious orders, and Christian Science practitioners.—
“(1) Exemption.—Subject to paragraph (2), any individual who is (A) a duly ordained, commissioned, or licensed minister of a church or a member of a religious order (other than a member of a religious order who has taken a vow of poverty as a member of such order) or (B) a Christian Science practitioner, upon filing an application (in such form and manner, and with such official, as may be prescribed by regulations made under this chapter) together with a statement that either he is conscientiously opposed to, or because of religious principles he is opposed to, the acceptance (with respect to services performed by him as such minister, member, or practitioner) of any public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act) and, in the case of an individual described in subparagraph (A), that he has informed the ordaining, commissioning, or licensing body of the church or order that he is opposed to such insurance, shall receive an exemption from the tax imposed by this chapter with respect to services performed by him as such minister, member, or practitioner. Notwithstanding the preceding sentence, an exemption may not be granted to an individual under this subsection if he had filed an effective waiver certificate under this section as it was in effect before its amendment in 1967.
“…
“(g) Members of certain religious faiths.—
“(1) Exemption.—Any individual may file an application (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) for an exemption from the tax imposed by this chapter if he is a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act). Such exemption may be granted only if the application contains or is accompanied by—
“…
“(h) Regular basis.—An individual shall be deemed to be self-employed on a regular basis in a taxable year, or to be a member of a partnership on a regular basis in such year, if he had net earnings from self-employment, as defined in the first sentence of subsection (a), of not less than $400 in at least two of the three consecutive taxable years immediately preceding such taxable year from trades or businesses carried on by such individual or such partnership.
“…
“(j) Special rules for certain church employee income.—
“(1) Computation of net earnings.—In applying subsection (a)—
“(A) church employee income shall not be reduced by any deduction;
“(B) church employee income and deductions attributable to such income shall not be taken into account in determining the amount of other net earnings from self-employment.
“…
“(4) Church employee income defined.—For purposes of this section, the term “church employee income” means gross income for services which are described in section 3121 (b)(8)(B) (and are not described in section 3121 (b)(8)(A)).”

5. Internal Revenue Code § 107
Click the following link to go online to the entire law: 
 IRC § 107

 “§ 107. Rental value of parsonages

 “In the case of a minister of the gospel, gross income does not include—
“(1) the rental value of a home furnished to him as part of his compensation; or
“(2) the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home and to the extent such allowance does not exceed the fair rental value of the home, including furnishings and appurtenances such as a garage, plus the cost of utilities.”

6. Internal Revenue Code § 102
Click the following link to go online to the entire section: IRC § 102

§ 102. Gifts and inheritances

“(a) General rule
“Gross income does not include the value of property acquired by gift, bequest, devise, or inheritance.
“(b) Income
“Subsection (a) shall not exclude from gross income—
“(1) the income from any property referred to in subsection (a); or
“(2) where the gift, bequest, devise, or inheritance is of income from property, the amount of such income.

“Where, under the terms of the gift, bequest, devise, or inheritance, the payment, crediting, or distribution thereof is to be made at intervals, then, to the extent that it is paid or credited or to be distributed out of income from property, it shall be treated for purposes of paragraph (2) as a gift, bequest, devise, or inheritance of income from property. Any amount included in the gross income of a beneficiary under subchapter J shall be treated for purposes of paragraph (2) as a gift, bequest, devise, or inheritance of income from property….”

7. Internal Revenue Code § 2503
Click the following link to go online to the entire section: 
 IRC § 2503

§ 2503. Taxable gifts
“(a) General definition.
The term ‘taxable gifts’ means the total amount of gifts made during the calendar year, less the deductions provided in subchapter C (section 2522 and following).
“(b) Exclusions from gifts.
             “(1) In general.—In the case of gifts (other than gifts of future interests in property) made to any person by the donor during the calendar year, the first $10,000 of such gifts to such person shall not, for purposes of subsection (a), be included in the total amount of gifts made during such year. Where there has been a transfer to any person of a present interest in property, the possibility that such interest may be diminished by the exercise of a power shall be disregarded in applying this subsection, if no part of such interest will at any time pass to any other person.
“(2) Inflation adjustment.—In the case of gifts made in a calendar year after 1998, the $10,000 amount contained in paragraph (1) shall be increased by an amount equal to—
“(A) $10,000, multiplied by
“(B) the cost-of-living adjustment determined under section 1 (f)(3) for such calendar year by substituting “calendar year 1997” for “calendar year 1992” in subparagraph (B) thereof.

“If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000.
“….”

 8. Internal Revenue Code § 170
Click the following link to go to the entire section: 
 IRC § 170 

Note. The author has found only one case, Morey v. Riddell, 205 F. Supp. 918 (S.D. Cal. 1962), which addresses the issue of deductions for members of a New Testament church. That case held that § 170 applies to what appears from the record to have been, at least for the  most part, a New Testament  church. The government argued that contributions did not qualify as deductions. The Court held for the church on all points. The author has done an analysis of the case in God Betrayed/Separation of Church and State: The Biblical Principles and the American Application. Each member of a New Testament church is responsible to God first and the civil government second for the decision he makes as to whether to take a deduction for tithes and offerings to a New Testament church.

IRC 170 provides in relevant part:

“§ 170. Charitable, etc., contributions and gifts

“(a) Allowance of deduction.—
“(1) General rule.—There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary.
“…
“(c) Charitable contribution defined.—For purposes of this section, the term “charitable contribution” means a contribution or gift to or for the use of—
“…
“(2) A corporation, trust, or community chest, fund, or foundation—
“(A) created or organized in the United States or in any possession thereof, or under the law of the United States, any State, the District of Columbia, or any possession of the United States;
“(B) organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals;
“(C) no part of the net earnings of which inures to the benefit of any private shareholder or individual; and
“(D) which is not disqualified for tax exemption under section 501 (c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.

“A contribution or gift by a corporation to a trust, chest, fund, or foundation shall be deductible by reason of this paragraph only if it is to be used within the United States or any of its possessions exclusively for purposes specified in subparagraph (B). Rules similar to the rules of section 501 (j) shall apply for purposes of this paragraph.”

IV. The Laws of Kansas

 A. The Kansas Constitution
Click links (maroon colored words) to go directly to quoted provisions.

1. Preamble.

PREAMBLE. We, the people of Kansas, grateful to Almighty God for our civil and religious privileges, in order to insure the full enjoyment of our rights as American citizens, do ordain and establish this constitution of the state of Kansas, with the following boundaries, to wit: Beginning at a point on the western boundary of the state of Missouri, where the thirty-seventh parallel of north latitude crosses the same; thence running west on said parallel to the twenty-fifth meridian of longitude west from Washington; thence north on said meridian to the fortieth parallel of north latitude; thence east on said parallel to the western boundary of the state of Missouri; thence south with the western boundary of said state to the place of beginning. 

2. Bill of Rights, § 1

§ 1. Equal rights. All men are possessed of equal and inalienable natural rights, among which are life, liberty, and the pursuit of happiness.

3. Bill of Rights, § 3

§ 3. Right of peaceable assembly; petition. The people have the right to assemble, in a peaceable manner, to consult for their common good, to instruct their representatives, and to petition the government, or any department thereof, for the redress of grievances.

4. Bill of Rights, § 7

§ 7. Religious liberty. The right to worship God according to the dictates of conscience shall never be infringed; nor shall any person be compelled to attend or support any form of worship; nor shall any control of or interference with the rights of conscience be permitted, nor any preference be given by law to any religious establishment or mode of worship. No religious test or property qualification shall be required for any office of public trust, nor for any vote at any elections, nor shall any person be incompetent to testify on account of religious belief.

5. Bill of Rights, § 11

§ 11. Liberty of press and speech; libel. The liberty of the press shall be inviolate; and all persons may freely speak, write or publish their sentiments on all subjects, being responsible for the abuse of such rights; and in all civil or criminal actions for libel, the truth may be given in evidence to the jury, and if it shall appear that the alleged libelous matter was published for justifiable ends, the accused party shall be acquitted.

6Bill of Rights, § 15

§ 15. Search and seizure. The right of the people to be secure in their persons and property against unreasonable searches and seizures shall be inviolate; and no warrant shall issue but on probable cause, supported by oath or affirmation, particularly describing the place to be searched and the persons or property to be seized.

7Article 11, § 1(b)

§ 1(b). § 1: System of taxation; classification; exemption. … (b) All property used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent and charitable purposes, farm machinery and equipment, merchants’ and manufacturers’ inventories, other than public utility inventori es included in subclass (3) of class 2, livestock, and all household goods and personal effects not used for the production of income, shall be exempted from property taxation.

B. Kansas Statutes

1. Chapter 79. Taxation.
Kansas Statutes, Chapter 79. Taxation. Article 2.—PROPERTY EXEMPT FROM TAXATION
              § 79-201

79-201.  Property exempt from taxation; religious, …. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:

First.  All buildings used exclusively as places of public worship … with the furniture and books therein contained and used exclusively for the accommodation of religious meetings … together with the grounds owned thereby if not leased or otherwise used for the realization of profit, except that: … (b) any building, or portion thereof, used as a place of worship, together with the grounds upon which the building is located, shall be considered to be used exclusively for the religious purposes of this section when used as a not-for-profit day care center for children which is licensed pursuant to K.S.A. 65-501 et seq., and amendments thereto, or when used to house an area where the congregation of a church society and others may purchase tracts, books and other items relating to the promulgation of the church society’s religious doctrines.

Second.   All real property, and all tangible personal property, actually and regularly used exclusively for … religious … purposes, including property used exclusively for such purposes by more than one agency or organization for one or more of such exempt purposes. Except with regard to real property which is owned by a religious organization, is to be used exclusively for religious purposes and is not used for a nonexempt purpose prior to its exclusive use for religious purposes which property shall be deemed to be actually and regularly used exclusively for religious purposes for the purposes of this paragraph, this exemption shall not apply to such property, not actually used or occupied for the purposes set forth herein, nor to such property held or used as an investment even though the income or rentals received therefrom is used wholly for … religious … purposes. In the event any such property which has been exempted pursuant to the preceding sentence is not used for religious purposes prior to its conveyance which results in its use for nonreligious purposes, there shall be a recoupment of property taxes in an amount equal to the tax which would have been levied upon such property except for such exemption for all taxable years for which such exemption was in effect. Such recoupment tax shall become due and payable in such year as provided by K.S.A. 79-2004, and amendments thereto. A lien for such taxes shall attach to the real property subject to the same on November 1 in the year such taxes become due and all such taxes remaining due and unpaid after the date prescribed for the payment thereof shall be collected in the manner provided by law for the collection of delinquent taxes. Moneys collected from the recoupment tax hereunder shall be credited by the county treasurer to the several taxing subdivisions within which such real property is located in the proportion that the total tangible property tax levies made in the preceding year for each such taxing subdivision bear to the total of all such levies made in that year by all such taxing subdivisions. Such moneys shall be credited to the general fund of the taxing subdivision or if such taxing subdivision is making no property tax levy for the support of a general fund such moneys may be credited to any other tangible property tax fund of general application of such subdivision. This exemption shall not be deemed inapplicable to property which would otherwise be exempt pursuant to this paragraph because an agency or organization: (a) Is reimbursed for the provision of services accomplishing the purposes enumerated in this paragraph based upon the ability to pay by the recipient of such services; or (b) is reimbursed for the actual expense of using such property for purposes enumerated in this paragraph; or (c) uses such property for a nonexempt purpose which is minimal in scope and insubstantial in nature if such use is incidental to the exempt purposes of this paragraph; or (d) charges a reasonable fee for admission to cultural or educational activities or permits the use of its property for such activities by a related agency or organization, if any such activity is in furtherance of the purposes of this paragraph; or (e) is applying for an exemption pursuant to this paragraph for a motor vehicle that is being leased for a period of at least one year.”

2. Chapter 79.–TAXATION
Article 36.–KANSAS RETAILERS’ SALES TAX

79-3603.  Retailers’ sales tax imposed; rate. For the privilege of engaging in the business of selling tangible personal property at retail in this state or rendering or furnishing any of the services taxable under this act, there is hereby levied and there shall be collected and paid a tax at the rate of 5.3%. Within a redevelopment district established pursuant to K.S.A. 74-8921, and amendments thereto, there is hereby levied and there shall be collected and paid an additional tax at the rate of 2% until the earlier of the date the bonds issued to finance or refinance the redevelopment project have been paid in full or the final scheduled maturity of the first series of bonds issued to finance any part of the project upon:

“(a) The gross receipts received from the sale of tangible personal property at retail within this state; …”

79-3606.  Exempt sales. The following shall be exempt from the tax imposed by this act:

“…

“(aaa) all sales of tangible personal property and services purchased by a religious organization which is exempt from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code, and used exclusively for religious purposes,”

Non-state churches should contact Jerald Finney for help in seeking exception from sales tax on items bought for use in church ministry.


FN1 Many books, articles, and audio teachings address the Biblical principles, history, and facts one can refer to in order to determine that when a church becomes a legal entity and obtains 501(c)(3) status, she violates Biblical principles and displeases our Lord.

 IRC § 5O1 provides in relevant part:

§ 501. Exemption from tax on corporations, certain trusts, etc.:

“(a) Exemption from taxation. An organization described in subsection (c) … shall be exempt from taxation under this subtitle [26 USCS §§ 1 et seq.] unless such exemption is denied under section 502 or 503 [26 USCS § 502 or 503]….

FN2 Browse this website for all written and audio teachings, available at no cost. Books can be ordered – see the Books page. All the books by Jerald Finney are available free in online and PDF form. The links to all online books and PDFs are at the Books Order Information page.

FN3 Ibid. For example, the author analyzes Romans 13:1-3, 1 Peter 2:13 and other articles taken out of context to support a false view of the relationship between individuals and state and the church and state. See, Render Unto God the Things that Are His: A Systematic Study of Romans 13 and Related Verses.

FN4 U.S. CONST. amend. I.

FN5 See God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (Xulon Press, 2008 (www.xulonpress.com) or Austin, TX: Kerygma Publishing Co. 2008 (churchandstatelaw.com), Section IV. This book and all books, articles, audio teachings of Jerald Finney are available at no cost on this website. Ordering information for the books is available at Order Information for Books by Jerald Finney.  All the books by Jerald Finney are available free in online and PDF form. The links to all online books and PDFs are at the Books by Jerald Finney Page.

FN6 Bob Jones University, 461 U.S. 574 (1983).

FN7 Ibid.

FN8 26 U.S.C. § 508 (2007).

“(a) Exemption from taxation. An organization described in subsection (c) … shall be exempt from taxation under this subtitle [26 USCS §§ 1 et seq.] unless such exemption is denied under section 502 or 503 [26 USCS § 502 or 503]….
“(c)(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office….
“(h) Expenditures by public charities to influence legislation. (1) General rule. In the case of an organization to which this subsection applies, exemption from taxation under subsection (a) shall be denied because a substantial part of the activities of such organization consists of carrying on propaganda, or otherwise attempting, to influence legislation….”

HeiriStand_Facebook

An Abridged History of the First Amendment

Copyright © January, 2010 by Jerald Finney

Outline

I. Introduction
II. Trial of John Bunyan
III. Persecution of believers until the colonization of America
IV. Religious freedom recognized in America
V. Post disestablishment and conclusion
Endnotes

Martyr’s Song by Watchmen (Click link to listen to this song)
Book: Martyr’s Mirror in online PDF (Can be downloaded)
Full length version (with chapters on “Christian” revisionism): The History of the First Amendment

I. Introduction

The First Amendment to the U.S. Constitution
The First Amendment to the U.S. Constitution

The story of the First Amendment to the United States Constitution begins with the first New Testament martyr and includes all the subsequent millions who were persecuted and killed because they placed their faith in the Lord Jesus Christ, and Him alone. You see, the heroes of the faith had and have life and liberty, unlike millions of contemporary American “Christians.” Martyrs—and those truly willing to give their life for Christ but who have not suffered martyrdom—have life because they have Christ. They also have been made free through Holy Spirit led study of God’s Word: Jesus said “to those Jews which believed on him, If ye continue in my word, then are ye my disciples indeed; And ye shall know the truth, and the truth shall make you free” (Jn. 8.31-32).  Although the religious crowd may persecute and perhaps kill them, no one can take either their eternal lives or their liberty.

These martyrs and persecuted ones, including those in the American colonies, comprise the remnant who have, in every age, kept the light of Christ alive in spite of their sufferings. The climax of the sufferings of the saints occurred when the United States, by adding the First Amendment to her Constitution, made America the first modern nation, and the second civil government, to recognize the God ordained principle of religious liberty or separation of church and state (not separation of God and state).

Indeed, freedom of religion was

“unknown at the time of the birth of Jesus. Even the ancient republics never recognized it…. Early did Christians avow and amplify religious liberty. The blood of persecution brought to the front this doctrine…. Freedom of religion is hardly a Protestant [or Catholic] doctrinal tenet, but it does belong to the Baptists…. The state of Teprice in Armenia, in the ninth century, gave absolute freedom of opinion and conscience for one hundred and fifty years before being overcome. All around them were persecutions for conscience sake – they themselves had lost one hundred thousand members by persecutions in the reign of Theodora – yet here was a shelter offered to every creed and unbeliever alike. The Baptists have always set up religious liberty when they had the opportunity.”

John T. Christian, A History of the Baptists, (Texarkana, Arkansas-Texas: Bogard Press), pp. 38-41, 51-52.

Religious liberty is a Baptist distinctive; and, historic Baptists are the primary people responsible for this freedom in those modern nations which recognize it. By Baptist is meant those who – regardless of identifying name such as Waldensian, Donatist, etc., adhere to certain fundamental Bible principles – one of those being separation of church and state or religious freedom and freedom of conscience. America was the first modern nation to guarantee freedom of conscience and religion (separation of church and state), and Rhode Island had set the example later followed by America and, later, some other nations. In many nations Christians are still persecuted, tortured, and ruthlessly murdered.

After this introduction and before going to the beginning, I will give the view of one very famous martyr, John Bunyan, as to the relationship between church and state. I will do this by quoting from his trial which occurred at a point in time in which both England and the United States were on the road to the rejection of the heretical biblical teaching that resulted in the union of church and state and the murders by the state-church combinations of untold millions of those labeled as “heretics” [EN1]. From there, I will give an overview of the persecution of believers from John the Baptist until the colonization of America. Then, I will summarize the theological warfare in the American colonies that culminated in the First Amendment.

Please consider that the information you will read is factual. The author is a born-again believer and lawyer who has been, since his salvation, a faithful member of an independent fundamental Baptist Church. Further consider that he has worked many years to try to bring America back under God. Like millions of other American Christians who have worked for this cause, he has experienced much frustration as he saw America continue to deteriorate morally, spiritually, and in every other way. This article presents his findings of fact gained over several years of intense study of the Bible, law, and history—the American history courses he had taken, his First Amendment class at the University of Texas School of Law, and a considerable volume of “Christian” writings censored these facts. These facts must be known, understood, and applied in order for Christians to proceed “according to knowledge” and, therefore, before God will honor the spiritual warfare of Christian soldiers (See 2 Pe. 1:4-10; Ho. 4:6-9; 2 Ti. 2:3-4; Ep. 6:10-18). I am sure that most, like the author before he searched the annals of history, do not know many of these preeminent, actual, and verifiable occurrences and writings.

II. The trial of John Bunyan [Click to go to the complete transcript of the trial]

JohnBunyanThe trial of John Bunyan is instructive to one who wishes to please our Lord. Mr. Bunyan was arrested and charged with persistent and willful transgression of the Conventicle Act which prohibited all British subjects from absenting themselves from worship in the Church of England, and from conducting services apart from that church. He refused counsel and admitted that he had never attended services in the Church of England and stated that he never intended to do so. He continued,

“secondly, it is no secret that I preach the Word of God whenever, wherever, and to whomever He pleases to grant me opportunity to do so. I have no choice but to acknowledge the awareness of the law which I am accused of transgressing. Likewise, I have no choice but to confess my guilt in my transgression of it. As true as these things are, I must affirm that I neither regret breaking the law, nor repent of having broken it. Further, I must warn you that I have no intention of conforming to it.” I now continue with the dialogue between Bunyan and Judge Wingate.
“Judge Wingate: ‘It is obvious, sir, that you are a victim of deranged thinking. If my ears deceive me not, I must infer from your words that you believe the State to have no interest in the religious life of its subjects.’
“John Bunyan: ‘The State, M’lord, may have an interest in anything in which it wishes to have an interest. But the State has no right whatever to interfere in the religious life of its citizens.’
“Judge Wingate: ‘The evidence I hold in my hand, even apart from your own admission of guilt, is sufficient to convict you, and the Court is within its rights to have you committed to prison for a considerably long time. I do not wish to send you to prison, Mr. Bunyan. I am aware of the poverty of your family, and I believe you have a little daughter who, unfortunately, was born blind. Is this not so?’
“John Bunyan: ‘It is, M’Lord.’
JohnBunyan_PilgrimsProgress3“Judge Wingate: ‘Very well. The decision of the Court is this: In as much as the accused has confessed his guilt, we shall follow a merciful and compassionate course of action. We shall release him on condition that he swear solemnly to discontinue the convening of religious meetings, and that he affix his signature to such an oath prior to quitting the Courtroom. That will be all, Mr. Bunyan. I hope not to see you here again. May we hear the next case?’
“John Bunyan: ‘M’lord, if I may have another moment of the Court’s time?’
“Judge Wingate: ‘Yes, but you must be quick about it. We have other matters to attend to. What is it?’
“John Bunyan: ‘I cannot do what you ask of me, M’lord. I cannot place my signature upon any document in which I promise henceforth not to preach. My calling to preach the Gospel is from God, and He alone can make me discontinue what He has appointed me to do. As I have no word from Him to that effect, I must continue to preach, and I shall continue to preach.’
“Judge Wingate: ‘I warn you, sir, the Court has gone the second mile to be lenient with you, out of concern for your family’s difficult straits. Truth to tell, it would appear that the Court’s concern for your family far exceeds your own. Do you wish to go to prison?’
“John Bunyan: ‘No, M’lord. Few things there are that I would wish less.’
“Judge Wingate: ‘Very well, then, Mr. Bunyan. This Court will make one further attempt in good faith to accommodate what appears to be strongly held convictions on your part. In his compassion and beneficence, our Sovereign, Charles II, has made provision for dissenting preachers to hold some limited licenses.
“‘You will not find the procedure burdensome, and even you, Mr. Bunyan, must surely grant the legitimacy of the State’s interest in ensuring that any fool with a Bible does not simply gather a group of people together and begin to preach to them. Imagine the implications were that to happen! Can you comply with this condition, Mr. Bunyan?
“‘Before you answer, mark you this: should you refuse, the Court will have no alternative but to sentence you to a prison term. Think, sir, of your poor wife. Think of your children, and particularly of your pitiful, sightless little girl. Think of your flock, who can hear you to their hearts’ content when you have secured your licenses. Think on these things, and give us your answer, sir!’
“John Bunyan: ‘M’lord, I appreciate the Court’s efforts to be as you have put it – accommodating. But again, I must refuse your terms. I must repeat that it is God who constrains me to preach, and no man or company of men may grant or deny me leave to preach. These licenses of which you speak, M’lord, are symbols not of a right, but of a privilege. Implied therein is the principle that a mere man can extend or withhold them according to his whim. I speak not of privileges, but of rights. Privileges granted by men may be denied by men. Rights are granted by God, and can be legitimately denied by no man. I must therefore refuse to comply.’
“Judge Wingate: [Proceeded to sentence Mr. Bunyan to six years in the Bedford jail which ended up costing Mr. Bunyan 12 years of his life behind bars.]”[EN2]

John Bunyan did not suffer the fate of many of his spiritual ancestors who had stood against union of church and state in any manner, although most of them never received a trial.  The court did not sentence him to death by beheading, fire, drowning, or some other horrible means. Instead, the court sentenced him to a term in prison; but “the wrath of man was made to praise God; for had not his zealous servant been compelled to this solitude, we should not have had that masterpiece of literature,” Pilgrim’s Progress, a book full of biblical truth and a book for all people for all time.[EN3]

After being released after 12 years in prison, he continued to produce fruit for the Glory of God. For example, many Baptist churches were gathered as a result of his labors.[EN4] Mr. Bunyan followed a long line of believers, from John the Baptist forward, who had died and/or been persecuted  for their faith.  Starting with the  apostles, all of whom  except John died for their faith, true believers have always stood on the principle, “We ought to obey God rather than men (Ac. 5.29)”—refusing to give up the life given them when they placed their faith in Jesus Christ, and their liberty gained through coming to a knowledge of truth as a result of continuing in God’s Word after their salvation.

John Bunyan: A Reading and Commentary (072414)(Pastor Jason Cooley)
John Bunyan: Five Uses by way of Self-Examination (Are you saved?) w/commentary (091915)(Pastor Jason Cooley)

III. Persecution of believers until the colonization of America

Historically, Christians, as warned by Jesus and the apostles, have been persecuted for their faith. Their persecutions were usually the result of obeying God rather than a lower earthly authority—the civil authority and/or the established religion. Christians were persecuted from the beginning of the church. After union of church and state in the fourth century, the established “church,” in conjunction with the state, persecuted Christians.

JohnTheBaptist_Lk3.16John the Baptist is of utmost importance. With him, “[a] new light had burst upon a sin cursed world. A new era had dawned. Another kingdom was about to be ushered in.” [EN5] He was the forerunner and way preparer of Jesus. “He cannot be made to fit the notion that the church of Christ and the world-that-lies-around-it are ‘of-a-piece’, that Christianity is similar to ethnic faiths.”[EN6]  He introduced a thought system at odds with that of the Old Testament in which religion and state were integrated as a theocracy, a thought system that was first recognized in America, first by the governing documents of the colony of Rhode Island and second by the First Amendment to the United States Constitution. He preached a baptism that required a choice, and he preached it to all, including Jew and Gentile and including those of every position in society. The change required for his baptism required repentance on the level of the spiritual. Because of his open stand, John the Baptist became the first martyr for the faith. As most Christians are aware, John was decapitated as a result of exposing the sin of Herod—having Herodias, his brother Philip’s wife (Mt. 14:1-13; Mk. 6:14-19; Lu. 9:7-9).

CrucifixionThe next Christian martyr was our Lord Himself who came to earth to be persecuted and crucified, as prophesied in many Old Testament passages. Jesus continued and expanded upon this new system introduced by John the Baptist. Jesus used a modifier with the word “kingdom,” an adjective to keep two-of-a-kind apart: He spoke of the “kingdom of heaven” and the “kingdom of earth.”[EN7]  He preached two kinds of sermons—one for believers and one for non-believers.[EN8] He even distinguished between two jurisdictions when he said, “Then saith he unto them, Render therefore unto Caesar the things which are Caesar’s; and unto God the things that are God’s” (Mt. 22:21).  When Jesus felt the need of a sanctuary, He did not go to the temple (the center of the unified Jewish nation/religion); He, like John the Baptist, went to the desert. “His body was a replacement-of-the-temple, not only in the matter of being torn-down and then put-together again, but also as the instrument intended for contact-making between man and Maker.”[EN9] Unlike the theocracy of Israel and Gentile pagan nations which united religion and state in which the religion/state sought to unify all members of the nation walking lockstep for the same goals and which was intended to bring peace and unity through that system, Jesus said, “Think not that I am come to send peace on earth: I came not to send peace, but a sword. For I am come to set a man at variance against his father, and the daughter against her mother, and the daughter in law against her mother in law. And a man’s foes shall be they of his own household” (Mt. 10:34-36). The religious/civil system in place was so at variance with Him that the religious leaders, who should have known through Scripture who He was, used the arm of the state to put Him to death. In effect, He lay down His life for those who would call upon His name. The First Amendment was in line with Jesus’ thought system.

“Out of the thought program begun by John the Baptist, and continued by Christ, came the Church of Christ.”[EN10]  Jesus’ followers continued the example set by Him and John the Baptist. They had and have the promise of persecution: “Yea, and all that will live godly in Christ Jesus shall suffer persecution” (2 Ti. 3:12). Jesus preached to the multitudes concerning persecution of His followers:

Mt5.10-12“Blessed are they which are persecuted for righteousness’ sake: for theirs is the kingdom of heaven. Blessed are ye when men shall revile you, and persecute you, and shall say all manner of evil against you falsely, for my sake. Rejoice, and be exceeding glad: for great is your reward in heaven: for so persecuted they the prophets which were before you” (Mt. 5.10-12).

Jesus warned the disciples that His followers would suffer persecution:

“If the world hate you, ye know that it hated me before it hated you. If ye were of the world, the world would love his own: but because ye are not of the world, but I have chosen you out of the world, therefore the world hateth you. Remember the word that I said unto you, The servant is not greater than his lord. If they have persecuted me, they will also persecute you; if they have kept my saying, they will keep yours also. But all these things will they do unto you for my name’s sake, because they know not him that sent me” (Jn. 15.18-21). [Emphasis mine.]

Stephen, The First Martyr
Stephen, The First Martyr

Following the crucifixion of the Savior “in rapid succession fell many other martyred heroes [in addition to Stephen, already mentioned, and Paul, infra]: … Matthew was slain in Ethiopia, Mark dragged through the streets until dead, Luke hanged, Peter and Simeon were crucified, Andrew tied to a cross, James beheaded, Philip crucified and stoned, Bartholomew flayed alive, Thomas pierced with lances, James, the less, thrown from the temple and beaten to death, Jude shot to death with arrows, Matthias stoned to death….” [EN11] 

At first, the persecution of Christians was by the Jewish religious leaders. Paul (then called Saul) was present at the stoning of Stephen, the first Christian martyr after the resurrection of Christ (Ac. 8.1). Paul, before salvation, was actively involved in persecution: “As for Saul, he made havock of the church, entering into every house, and haling men and women committed them to prison” (Ac. 8.3). After Paul’s salvation, he was persecuted and finally beheaded. He was seized by the Jews during his last visit to Jerusalem. They would have killed him, but as they were beating him, the chief captain of the Romans took soldiers and centurions, intervened, and held him. At that time Paul was allowed to speak to the people. He said,

“I am verily a man which am a Jew, born in Tarsus, a city in Cilicia, yet brought up in this city at the feet of Gamaliel, and taught according to the perfect manner of the law of the fathers, and was zealous toward God, as ye all are this day. And I persecuted this way unto the death, binding and delivering into prisons both men and women” (Ac. 22.3-4).

RomePersecutionRome persecuted Christians off and on until the early fourth century. The persecution varied in extent and duration with various emperors.[EN12]  Then, some “churches” were recognized by the state and formed a union with the state and became the official state “church.”

  • “[U]nder the leadership of Emperor Constantine there [came] a truce, a courtship and proposal of marriage. The Roman Empire through its emperor [sought] a marriage with Christianity. Give us your spiritual power and we will give you of our temporal power….
  • “In A.D. 313, a call was made for a coming together of the Christian churches or their representatives. Many but not all came. The alliance was consummated. A Hierarchy was formed. In the organization of the Hierarchy, Christ was dethroned as head of the churches and Emperor Constantine enthroned (only temporarily, however) as head of the church. [This was the beginning of what became the Catholic church.]
  • “Let it be definitely remembered that when Constantine made his call for the council, there were very many of the Christians … and of the churches, which declined to respond. They wanted no marriage with the state, and no centralized religious government, and no higher ecclesiastical government of any kind, than the individual church.”[EN13]

AugustineBefore the union of church and state, both Judaism and Paganism, using the arm of the state, had persecuted Christians who loved their Lord and refused to obey civil or any other authority which required Christians to violate the will of the Supreme Authority. After the union, “Christians” began to persecute Christians. “Thus [began] the days and years and even centuries of a hard and bitter persecution against all those Christians who were loyal to the original Christ and Apostolic teachings.”[EN14]  Some leaders of that new state “church” who had supported liberty, “forgot what they had preached in their youth” and supported persecution of dissenters. The most significant of these was Augustine:

  • “Augustine made much use of the passage in Luke 14.23: ‘Go out into the highways and hedges, and compel them to come in, that my house may be filled.’ His position on religious liberty has been summarized in the maxim commonly (though erroneously) ascribed to him: ‘When error prevails, it is right to invoke liberty of conscience; but when, on the contrary, the truth predominates, it is just to use coercion.’
  • “Augustine’s influence on the course of religious liberty and the relationship of church and state can hardly be measured. Fifteen hundred years have passed since his death, yet his teachings are still a potent factor in the position of the Catholic Church on the subject of religion and government. As a result of his teaching, the principle that religious unity ought to be imposed in one way or another dominates the whole of the Christian Middle Ages and finds a concise and rigorous sanction in civil as well as in ecclesiastical legislation.
  • “Because of Augustine, more than any other person, ‘the Medieval church was intolerant, was the source and author of persecution, justified and defended the most violent measures which could be taken against those who differed from it.’”[EN15]

donatistsThe Donatists were among the first dissenters persecuted by the church-state union. The Council of Arles, prior to the union of church and state in 325, decided, in a Kangaroo court, against the Donatists; and “the Emperor enforced the decision with the secular arm.”[EN16] After the Council of Nicæa, Constantine issued an edict against all dissenters, including the Donatists, forbidding their meetings in private or public, ordering their places of worship torn down, their property confiscated to the Catholic Church.[EN17]

The purpose of the persecutions against the Donatists was stated by Augustine: “To crush the immodesty and to curb the audacity of the men whose madness had so overrun all Africa that the Catholic truth could not be preached in many places.”[EN18] The Catholic church, using Old Testament passages to justify their actions, committed savage cruelties and violence against dissenters. Executioners “who had obtained favor with secular princes in the deaths of the saints, when very many venerable ministers were killed, others were sent into exile, and the sacred cause of Christianity was harassed far and wide; virgins were violated, the wealthy were proscribed, the poor were spoiled, and ministers who were fleeing from their own churches were taken in their flight.”[EN19]

Aquinas
Aquinas

The Middle Ages reflected the thinking of “Augustine and Aquinas, who taught that salvation could be achieved through compulsion, and that oppression and persecution of heretics was not merely the right but the holy duty of the Church.”[EN20] “Over 50,000,000 Christians died martyr deaths … during the period of the ‘dark ages’ alone—about twelve or thirteen centuries.”[EN211]

The Inquisition was instituted in 1215 A.D. at a Council called by Pope Innocent III:

4“[P]robably the most cruel and bloody thing ever brought upon any people in all the world’s history was what is known as the ‘Inquisition,’ and other similar courts, designed for trying what was called ‘heresy.’ The whole world is seemingly filled with books written in condemnation of that extreme cruelty, and yet it was originated and perpetuated by a people claiming to be led and directed by the Lord. For real barbarity there seems to be nothing, absolutely nothing in all history that will surpass it.”[EN22]

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). During this period of reformation, there always 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 the harlot church. “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.”[EN23]

Martin Luther
Martin Luther
  • 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.”[EN24]
  • “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.”[EN25]

HLMenchen

  • 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.”[EN26]
  • “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.”[EN27]

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.[EN28] Erastianism achieved its greatest triumph in England.[EN29]

Luther’s position resulted in persecution of dissenters such as Anabaptists who believed in believer’s baptism. Although there is no reason to believe that the Anabaptists were explicit believers in a separation of church and state and in religious tolerance, opposition to a state-church follows logically from their thinking behind adult baptism:

BelieversBaptism“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….”[EN30] [Emphasis mine.]

JJohnCalvinohn Calvin pointed out that “‘these two [church and state] … must always be examined separately; and while one is being considered, we must call away and turn aside the mind from thinking about the other.’ He followed this approach in order to expound the ‘[d]ifferences between spiritual and civil government,’ insisting that ‘we must keep in mind the distinction … so that we do not (as so commonly happens) unwisely mingle these two, which have a completely different nature.’”[EN31]  He taught that “the church does not assume to itself what belongs to the magistrate, nor can the magistrate execute that which is executed by the Church.”[EN32]

However, when Calvin established his ecclesiocracy (the author uses this term to denote a civil government in which the church and state work together to enforce spiritual and earthly laws unlike the theocracy in Israel in which God himself was directly over the state) in Geneva, absence from the sermon, and missing the partaking of the Sacrament were punished. “Criticism of the clergy was included in the crime of blasphemy and blasphemy was punishable by death” as was the contention that “it is unjust to put heretics and blasphemers to death.”[EN33] Government had “‘the duty of rightly establishing religion’ and had as its ‘appointed end’ to ‘cherish and protect the outward worship of God, to defend sound doctrine of piety and the position of the church.’”[EN34] Calvin’s ecclesiocratic relationship of church and state was “based on ecclesiastical supremacy and the use of state machinery to further religious interests.”[EN35]

Henry VIII
Henry VIII

During this same period, the Church of England arose from a split or division in the Catholic ranks. Henry VIII, king of England, “threw off papal authority and made himself head of the Church of England” when the Pope refused to grant him a divorce from Catherine of Spain so that he could marry Anne Boelyn. Henry’s successor, Mary, reinstated Catholicism, but her successor, Elizabeth, re-established the Church of England.

“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 non-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.”[EN36]

Sometime in the early seventeenth century, the Congregational church began. That church repudiated preacher rule and returned “to the New Testament democratic idea” while retaining many other “Catholic made errors such as infant baptism, pouring or sprinkling for baptism, and later adopted and practiced to an extreme degree the church and state idea. And, after refugeeing to America, themselves, became very bitter persecutors.”[EN37]

IV. Religious freedom recognized in America

A detailed history of the theological warfare and persecution of dissenters in the colonies is beyond the scope of this article. You may read a much more comprehensive account of the facts that led to the adoption of the First Amendment to the United States Constitution in the book, God Betrayed [EN38] or by clicking the following link: Online version of Section IV of God Betrayed, History of the First Amendment. You may also listen to much more detailed audio teachings on this subject on this blog by clicking the following link: History of the First Amendment.

Spiritual warfare in America resulted in the first and second civil governments in history (first, the colony of Rhode Island and second, the United States of America) which had complete religious freedom. In the United States, that liberty was declared by the First Amendment to the United States Constitution which 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 peaceable to assemble, and to petition the Government for a redress of grievances.”

Established churches in the American colonies persecuted dissenters. The struggle over separation of church and state moved from the old world to the new, and is probably the most important topic in the history of America. For the first time, God’s truth concerning government, church, and separation of church and state was destined to prevail, first in Rhode Island and then in the United States. Prior to this struggle and since the union of church and state in the fourth century, both Catholic and Protestant sacral doctrine which had seen church and state as a single entity working in unison for the same goals had tried unsuccessfully to stamp out all “heretics” who had never deviated from the true biblical doctrine of “separation of church and state.”

Jesus said, “They shall put you out of the synagogues: yea, the time cometh, that whosoever killeth you will think that he doeth God service” (Jn. 16:2.). In fulfillment of prophecies of the Lord, the established churches thought they were doing God’s will. “And these things will they do unto you, because they have not known the Father, nor me” (Jn. 16:3).  The Old World patterns of church-state union and religious oppression were transplanted to the New World with all their rigor.[EN39]  Eleven of the original thirteen colonies established a church prior to the Revolution. One of those eleven was Massachusetts which was founded by Puritans who were Congregationalists. All New England colonies, except Rhode Island, had established churches based upon the same theology. As noted by the Rhode Island Baptist, John Callender, in the early nineteenth century:

“[The Puritans] were not the only people who thought they were doing God good service when smiting their brethren and fellow-servants. All other Christian sects generally, as if they thought this was the very best way to promote the gospel of peace, and prove themselves the true and genuine disciples of Jesus Christ—‘sic,’ who hath declared, his kingdom was not of this world, who had commanded his disciples to call no man master on earth, who had forbidden them to exercise lordship over each other’s consciences, who had required them to let the tares grow with the wheat till the harvest, and who had, in fine, given mutual love, peace, long-suffering, and kindness, as the badge and mark of his religion.”[EN40]

The fight for religious liberty started in the New England colonies and then spread throughout the other colonies. The seventeenth century ended with firmly established church-states in all New England colonies except Rhode Island. The ecclesiocracies there were as absolute as the world has known, with persecution of “heretics”; but, because of intervention by England, not as brutal as past ecclesiocracies in Europe.

The Church of England was established in the southern colonies. There, “the church enjoyed the favor of the colonial governors but it lacked the one pearl without price which the Congregational Church had. No Anglican ever left England to secure freedom of worship; no Virginia Episcopalian had the fervent motivation of a Massachusetts Puritan. In Massachusetts the church was the state. In Virginia and, to a lesser degree, in the rest of the South the Church was formally part of the State although hardly a part that loomed large in southern minds.”[EN41]

The theology of the established churches in Massachusetts, Connecticut, and New Hampshire led to a combining of church and state with the established church controlling the state; enforcement of all on the Ten Commandments to include the first four; infant baptism; taxing for payment of clergy, church charities, and other church expenses; persecution of dissenters such as Baptists; and many other unscriptural practices.[EN42] Persecution of dissenters followed the example of the theocracy in Israel where, for example, Moses killed the three thousand who turned from the Lord into idolatry and immorality while he was on the mountain receiving the Ten Commandments (Ex. 32:27), and Elijah had the four hundred and fifty false prophets of Baal killed (1 K. 18:40).

Jamestown Settlement
Jamestown Settlement

The settlers at Jamestown arrived in the New World in 1607. They set up a civil government modeled after that in England. The king was to head the state church, and those of other religious beliefs were not to be tolerated, much less be granted religious liberty.

PilgrimsThe Pilgrims landed at what was to become Plymouth, Massachusetts, in 1620. Although admirable in their quest for religious freedom for themselves, they were at first only grudgingly tolerant of those with other religious sentiments. They were few in number. “Plymouth was a Church-State ruled by a governor and a small and highly select theological aristocracy, a Church-State with various grades of citizenship and non-citizenship.”[EN43] By 1651 the government of Plymouth colony was enforcing the laws of Congregationalist Massachusetts. “By the time Plymouth was united with Massachusetts in 1691 all major differences between the two had disappeared.”[EN44]

The Puritans, unlike the Pilgrims who wanted to separate from the Church of England, wanted to purify the Church from within. “The State, in their view, had the duty to maintain the true Church; but the State was in every way subordinate to the Church.” [EN45] King James I was far more belligerently opposed to the Calvinistic church-state than even Queen Elizabeth had been, and his “determination toward the Puritans was to make them conform or to harry them out of the land.”[EN46]  The Puritans who suffered under the combined pressure of accelerated persecution and the advanced moral decay in their society began to flee England for the new world.[EN47]  “There was no ground at all left them to hope for any condescension or indulgence to their scruples, but uniformity was pressed with harder measures than ever.”[EN48]  Cheating, double-dealing, the betrayal of one’s word were all part of the game for London’s financial district. Mercantile power brokers loved, honored, and worshipped money, and accumulated as much of it as possible and as fast as possible.  The ends justified the means. “London was an accurate spiritual barometer for the rest of the country, for England had become a nation without a soul.”[EN49] England was morally awful, and this came about under the auspices of a state-church practicing its theology.[EN50]  1628 marked the beginning of the Great Migration that lasted sixteen years in which twenty thousand Puritans embarked for New England and forty-five thousand other Englishmen headed for Virginia, the West Indies, and points south.[EN51]

Puritans2Pilgrims&PuritansThe Puritans landed at Salem at the end of June, 1629. They were motivated by religious principles and purposes, seeking a home and a refuge from religious persecution.[EN52]  Having suffered long for conscience sake, they came for religious freedom, for themselves only. “They believed [in] the doctrine of John Calvin, with some important modifications, in the church-state ruled on theocratic principles, and in full government regulation of economic life.”[EN53]  The Puritan churches “secretly call[ed] their mother a whore, not daring in America to join with their own mother’s children, though unexcommunicate: no, nor permit[ed] them to worship God after their consciences, and as their mother hath taught them this secretly and silently, they have a mind to do, which publicly they would seem to disclaim, and profess against.”[EN54] In 1630, 1500 more persons arrived, several new settlements were formed, and the seat of government was fixed at Boston. Thinking not of toleration of others,” they were prepared to practice over other consciences the like tyranny to that from which they had fled.”[EN55]

Roger Williams, like the Puritans, fled tyranny over thought and conscience and sought refuge for conscience amid the wilds of America. He arrived in Boston on February 5, 1631. He was highly educated and well acquainted with the classics and original languages of the Scriptures, and had been in charge of a parish in England. Although a Congregationalist, he had been exposed to and convinced of some non-congregationalist doctrines such as soul liberty or religious freedom. Immediately upon arrival, Mr. Williams, not being a man who could hide his views and principles, declared that “the magistrate might not punish a breach of the Sabbath, nor any other offence, as it was a breach of the first table.”[EN56]  He also, contrary to the practice of the church at Boston, hesitated to hold communion with any church who held communion with the Church of England. “He could not regard the cruelties and severities, and oppression, exercised by the Church of England, with any feelings but those of indignation.”[EN57]

Roger WilliamsAlthough loved dearly by the church at Salem where he acted as pastor after he arrived, he remained at odds with the established church and government ministers in Massachusetts. In spite of the fact that “Mr. Williams appears, by the whole course and tenor of his life and conduct …, to have been one of the most disinterested men that ever lived, a most pious and heavenly minded soul,”[EN58] the Court soon summoned him “for teaching publicly ‘against the king’s patent, and our great sin in claiming right thereby to this country’” by taking the land of the natives without payment;[EN59] “and for terming the churches of England antichristian.”[EN60] Charges were brought. “He was accused of maintaining:

“(1) That the magistrate ought not to punish the breach of the first table of the law, otherwise in such cases as did disturb the civil peace.
“(2) That he ought not to tender an oath to an unregenerate man.
“(3) That a man ought not to pray with the unregenerate, though wife or child.
“(4) That a man ought not to give thanks after the sacrament nor after meat.”[EN61]

Roge rWilliams Wrote Bloudy Tenent Of Persecution And Other Works
Roge rWilliams Wrote Bloudy Tenent Of Persecution And Other Works

The ministers of the Court, when Mr. Williams appeared before them, “had already decided ‘that any one was worthy of banishment who should obstinately assert, that the civil magistrate might not intermeddle even to stop a church from apostasy and heresy.’”[EN62] The “grand difficulty they had with Mr. Williams was, his denying the civil magistrate’s right to govern in ecclesiastical affairs.”[EN63]

He was banished from the colony and ordered to board ship for England. Instead, he went, in the dead of winter, to what was to become Rhode Island where he was supported by the Indians whom he, throughout his long life, unceasingly tried to benefit and befriend.[EN64]  He bought land from the Indians and founded the town of Providence where persecution has never “sullied its annals.”[EN65]  “[T]he harsh treatment and cruel exile of Mr. Williams seem designed by his brethren for the same evil end [as that of the brethren of Joseph when they sold him into slavery], but was, by the goodness of the same overruling hand [of divine providence] turned to the most beneficent purposes.”[EN66]

Dr. John Clarke
Dr. John Clarke

Another leader instrumental in the formation of the government of the Rhode Island colony was Dr. John Clarke, a physician. Dr. John Clarke of England moved to Boston in November of 1637. He proposed to some friends “for peace sake, and to enjoy the freedom of their consciences, to remove out of that jurisdiction.”[EN67] Their motion was granted & Dr. Clarke and eighteen families went to New Hampshire which proved too cold for their liking. They left and stopped in Rhode Island, intending to go to Long Island or Delaware Bay. There Dr. Clarke met Roger Williams. The two “immediately became fast friends and associates, working together in a most harmonious manner, both socially and politically, throughout the remainder of Clarke’s life.”[EN68]  With the help of Mr. Williams they settled in that colony at Aquidneck. “The first settlement on the Island was called Pocasset; after the founding of Newport, it was renamed Portsmouth.”[EN69]

Portsmouth Compact
Portsmouth Compact

The first government in history that was to have complete freedom of conscience and religious liberty also declared that the government was to be under the Lord Jesus Christ. Signed on March 7, 1638, the Portsmouth Compact read:

“We whose names are underwritten do here solemnly, in the presence of Jehovah, incorporate ourselves into a bodie politick, and as he shall help, will submit our persons, lives and estates, unto our Lord Jesus Christ, the King of kings, and Lord of lords, and to all those perfect and most absolute lawes of his, given us in his holy word of truth, to be guided and judged thereby.” [19 signatures followed: … Three passages were marked in support of the compact: Exodus 24.3, 4; II Chronicles 11.3; and II Kings 11.17.[EN70]

This compact placed Portsmouth, Rhode Island under the one true God, the Lord Jesus Christ and His principles and laws given in the Bible. That Dr. Clarke “sought to help establish a government free of all religious restriction, one which in no way infringed upon the freedom of any religious conscience” is “evident from his remarks to the leaders of the established colonies upon his first arrival in Boston and by his subsequent activities throughout New England.”[EN71]

In August of 1638, the people of Providence approved the first public document establishing government without interference in religious matters, the Providence Compact:

“We whose names are here underwritten being desirous to inhabit in the town of Providence, do promise to submit ourselves in active or passive obedience to all such orders or agreement as shall be made for public good to the body in an orderly way, by the major consent of the present inhabitants, masters of families, incorporated together into a township, and such others whom they shall admit into the same, only in civil things.[EN72] [Twelve signatures followed.]

As James R. Beller proclaims, the document was “the first of a series of American political documents promulgating government by the consent of the governed and liberty of conscience.[EN73]  Thus, liberty of conscience was the basis for legislation in Rhode Island, and its annals have remained to this day [when Underhill wrote this] unsullied by the blot of persecution.[EN74]

Rhode Island was ruled according to the original covenant, “til on January 2, 1639, an assembly of the freemen said:

“By the consent of the body it is agreed that such who shall be chosen to the place of Eldership, they are to assist the Judge in the execution of the justice and judgment, for the regulating and ordering of all offences and offenders, and for the drawing up and determining of all such rules and laws as shall be according to God, which may conduce to the good and welfare of the commonweal; and to them is committed by the body the whole care and charge of all the affairs thereof; and that the Judge together with the Elders, shall rule and govern according to the general rules [rule] of the word of God, when they have no particular rule from God’s word, by the body prescribed as a direction unto them in the case. And further, it is agreed and consented unto, that the Judge and [with the] Elders shall be accountable unto the body once every quarter of the year, (when as the body shall be assembled) of all such cases, actions or [and] rules which have passed through their hands, by they to be scanned and weighed by the word of Christ; and if by the body or any of them, the Lord shall be pleased to dispense light to the contrary of what by the Judge or [and] Elders hath been determined formerly, that then and there  it shall be repealed as the act of the body; and if it be otherwise, that then it shall stand, (till further light concerning it) for the present, to be according to God, and the tender care of indulging [indulgent] fathers.”[EN75]

Thus, Rhode Island became a government of religious liberty. “As a servant of the people, Dr. Clarke [along with Roger Williams] would steer the colony toward a government of unprecedented civil and religious liberty—convinced that any other move would be in the direction of a self-centered autocratic theocracy.” [EN76]  Under his leadership, the people followed him as he steered a course between democracy with its “attending threat of anarchy and all of its evils of disorder, violence, and ultimate chaos,” and aristocracy and its restrictions on all forms of liberty.[EN77]

In 1651, Dr. Clarke, Obadiah Holmes,[EN7] and John Crandall went to visit a friend in Boston. They were on “an errand of mercy and had traveled all the way from their church in Newport to visit one of their aging and blind members, William Witter.”[EN79]  They stayed over, and held a service on Sunday. During that service, they were arrested and jailed. A friend paid Dr. Clarke’s fine and Clarke and Mr. Crandal were released.

Beating of Obadiah Holmes
Beating of Obadiah Holmes

Mr. Holmes was beaten mercilessly. His infractions were denying infant baptism, proclaiming that the church was not according to the gospel of Jesus Christ, receiving the sacrament while excommunicated by the church, and other spiritual infractions.[EN80]  Mr. Holmes refused to pay his fine, prepared for the whipping by “communicat[ing] with [his] God, commit[ting] himself to him, and beg[ging] strength from him.”[EN81]  Holmes was confined over two months before his whipping. He related the experience of being whipped for the Lord as follows, in part:

“And as the man began to lay the strokes upon my back, I said to the people, though my flesh should fail, and my spirit should fail, yet my God would not fail. So it please the Lord to come in, and so to fill my heart and tongue as a vessel full, and with an audible voice I broke forth praying unto the Lord not to lay this sin to their charge; and telling the people, that now I found he did not fail me, and therefore now I should trust him forever who failed me not; for in truth, as the strokes fell upon me, I had such a spiritual manifestation of God’s presence as the like thereof I never had nor felt, nor can with fleshly tongue express; and the outward pain was so removed from me, that indeed I am not able to declare it to you, it was so easy to me, that I could well bear it, yea, and in a manner felt it not although it was grievous as the spectators said, the man striking with all his strength (yea spitting in [on] his hand three times as many affirmed) with a three-corded whip, giving me therewith thirty strokes. When he had loosed me from the post, having joyfulness in my heart, and cheerfulness in my countenance, as the spectators observed, I told the magistrates, You have struck me as with roses; and said moreover, Although the Lord hath made it easy to me, yet I pray God it may not be laid to your charge.”[EN82]

Mr. Holmes “could take no rest but as he lay upon his knees and elbows, not being able to suffer any part of his body to touch the bed whereupon he lay.”[EN83]

Excerpts From Rhode Island Charter of 1663
Excerpts From Rhode Island Charter of 1663

In November 1651, Dr. Clarke went to England with Roger Williams to promote the interests of Rhode Island. Mr. Williams returned to Rhode Island in the summer of 1754, but Mr. Clarke remained in England until, on July 8, 1663, he secured a new charter from Charles II. The charter granted:

“unprecedented liberties in religious concerns. Moreover representation for the people and the limit of power to public officials provided a basic check and balance to popular sovereignty. The Royal Charter of 1663 proved to be distinctive, installing safeguards in the election process through the governing body of the State Assembly, made up of a governor, deputy-governor, assistants, and representatives from each of the towns,”[EN84] each elected by the people.

“Congregationalism claimed a large class of inferior church members by 1720, baptized into the churches without conversion.”[EN85]  Generally speaking, by 1740, religious decay had spread throughout New England. However, “the relentless preaching of Jonathan Edwards of complete surrender to the will of God introduced the novel phenomenon of revival in Massachusetts.”[EN86] Although the revival spread down the Connecticut Valley into Connecticut[EN87], the initial revival was of short duration … and did not touch the people of New England generally.[EN88]  Then, George Whitefield, the world-famous English evangelist arrived at Newport. Great crowds greeted Whitefield wherever he went to preach. In Connecticut, he was greeted with great enthusiasm. All Connecticut was at his feet.

As a result of that great revival, many were converted and churches experienced unprecedented growth. The Great Awakening emphasized individual conversion and the new birth.[EN89] Many itinerant preachers arose as a result of this revival. Consequently, the General Court of Connecticut “forbade all itinerant preaching under penalty of loss of the right to collect one’s legal salary and imprisonment. Itinerant lay preachers or strange ministers were to be silenced or expelled from the colony.”[EN90] “In Connecticut, legal action was taken against the revivalists, their churches were deprived of legal status, and some of the preachers were thrown into jail.”[EN91]

A number converts, who were dubbed as “New Lights” and who initially tried to influence the church to return to the concept of the pure church were forced out of the established churches. The term “Separates” referred to those who believed that the church should only include regenerate members and those who separated from the state-churches on this conviction. The Separate movement started in Connecticut and moved to Massachusetts. Separate churches began to appear at various towns.

Isaac Backus
Isaac Backus

One of the most prominent of the Separates was Isaac Backus. Although he spent much of his ministry in Massachusetts, he was a native of Norwich, Connecticut. He was saved in 1741 and became the leading figure in the new movement. His shift from the Separate to the Baptist camp is central to the religious history of New England.[EN92] Mr. Backus was an ardent leader and writer for the cause of religious liberty in New England and in America. His efforts for religious liberty and other causes were non-ceasing.

Shubael Stearns and Daniel Marshall, both members of Congregationalist churches in Connecticut, separated from the established churches, later became Baptists, as had Isaac Backus, and became chief instruments in carrying the Great Awakening to the South. The Separates were subject to persecution—fines, imprisonment, placing in stocks, and whipping—for their defiance of the laws of the commonwealth. They were subjected to a more intense persecution than the dissenters such as Baptists and Quakers, and many of them were imprisoned for practicing their beliefs.

GeorgeWhitefield1George Whitefield’s preaching had a grand effect on his converts. Stearns in 1754 and Marshall in 1751 or 1752, possessed with missionary zeal, left Connecticut as missionaries. Marshall first ministered to the Indians in New York. Then he moved to Connogig, Pennsylvania and then to Opekon, Virginia. Stearns at first went to Cacapon Creek, Virginia, but due to Indian hostility there, moved to Sandy Creek, North Carolina. There the settlers constituted the Sandy Creek Church with Mr. Stearns as minister and Daniel Marshall and Joseph Breed as assistant ministers.

Shubal Stearns
Shubal Stearns

The work at Sandy Creek soon began to produce much fruit. Mr. Stearns and the other preachers in his church were in great demand to go preach at other settlements. He and Daniel Marshall decided, before having been at Sandy Creek a year, to go on a preaching mission all the way to the coast. Converts were being called into ministry, and the Separate Baptist movement was seeing the birth of new churches. Within three years, there were three churches with a combined membership of over nine hundred, and these churches had numerous branches. Young evangelists were “beginning to occupy the land of promise.” In 1758, the Sandy Creek Association was organized. The plan for the association “required careful planning, for the associational movement would usher in a grand new chapter in Separate Baptist expansion.”[EN93]

The movement exploded. Ministers and converts went all over North Carolina, then into South Carolina and Georgia. The power of God was with these Separate Baptist preachers. Churches were planted and many were converted. In North Carolina, the Anglicans and the Presbyterians were displaced by the Baptists. Daniel Marshall went to South Carolina with some others in his church and started a church there. From there, he went on preaching trips into Georgia. He was so successful in some of his forays there that he was arrested, convicted, and commanded to preach no more in Georgia. “The arresting constable and even the magistrate who tried Marshall were soon converted and baptized.” In 1771 Mr. Marshall moved to Kiokee Creek, Georgia and formed the first Baptist church in Georgia at Appling in 1772.[EN94]

WarOfTheRegulationBattleOfAlamanceWarOfTheRegulationRegulatorsHangedIn 1771 the so-called War of the Regulation broke out. The government of North Carolina tried to suppress the Separate Baptists, but succeeded only in spreading their movement all along the southern frontier. Before the suppression began, the established church, the Anglican Church, was ineffectual in North Carolina and only had five ministers in the state in 1765.

Before 1765 the western counties, made up of frontiersman, a large percentage of whom had become Baptists, were disproportionately taxed and represented in the Assembly. “Sheriffs, judges, and other officials of county government, were notorious for their injustice, and in the western counties they were, as a rule, dishonest, haughty, and overbearing.”[EN95] A license was required for teachers, and no place of higher education could be administered, except by ministers of the Church of England. The Church of England was given exclusive rights to perform marriages. In 1755, poll and vestry taxes were imposed upon North Carolinians.[EN96]  The settlers mounted protests against these injustices.

WarOfTheRegulationNamesOfThoseHangedWhen William Tryon became governor of North Carolina in 1765, the troubles moved quickly to a crisis. Governor Tryon set out to strengthen the position of the Church of England. He called for twenty-seven more Anglican clergymen, increased taxes, and raised a military force. By 1770, Governor Tryon had established eighteen Anglican priests in thirty-two parishes in North Carolina. Property was seized for back taxes, people accused of rioting were arrested and set for trial, and others were fined and imprisoned. “In several places the Regulators yielded to mob spirit, broke up courts, and whipped the officers” and “some court records were destroyed.”[EN97]  Armed conflict finally broke out. On May 16, 1771, a poorly trained and supplied force of two thousand regulators was routed by the state militiamen. Although Shubael Stearns and the Sandy Creek Association forbade Baptists to take up arms against the government, many did.

After the defeat of the regulators, Tryon “laid waste to plantations, burned homes, and sent numbers of men in chains to Hillsboro. The countryside was terrorized.”[EN98]  Tryon seized Benjamin Merrill, who appears to have been a church leader. Merrill was convicted as a traitor, hung publicly, cut into pieces—quartered—and his body scattered.[EN99]

The Baptists had a mass exodus from North Carolina. By 1772, Sandy Creek Church had only fourteen members, down from six hundred and six. Little River Church went from five hundred to a dozen members. But as with the persecution of the first Christians in Jerusalem, the persecuted spread to other parts and carried out the Great Commission—the departing Baptists went into South Carolina, Georgia, and Tennessee, spreading the Gospel and reaping the harvest. What Satan meant for evil, God used for His glory.

Shubal Stearns, the chief light and the guiding genius behind the Separate Baptist movement, died on November 20, 1771 at the age of sixty-five. Forty-two churches and one hundred and twenty-five ministers had sprung from the Sandy Creek Church by 1772. Fires had been started in North Carolina and in other states, which could not be quenched.[EN100]

Although the final expression of religious freedom that would be incorporated into the Constitution came from Virginia, the final motivation came as a result of the convictions of the dissenters, mainly the Baptists, and the thrust for their growth and influence came from the Great Awakening.

VirginiaLawesDivine,MOral and MartialIn Virginia, the established Anglican church was controlled by the state, unlike in New England where the established church controlled the state. From the beginning of the colony, the “company knew not how to control the members composing the colony but by religion and law.”[EN101] The original “Lawes Divine, Moral and Martial” which were decreed in 1612, were severe. Speaking impiously of the Trinity or of God the Father, Son, or Holy Spirit, blaspheming God, incorrigibly cursing, a third failure to attend religious services, and a third “Sabbath-breaking,” were punishable by death. Other spiritual offenses were punished by whipping and other penalties.[EN102]

These laws were repealed upon appeal to England, and the laws enacted in support of the Anglican establishment were less severe. Still, the Anglican church was established (and this establishment continued until the revolution with one short interruption), nonattendance at church services was the subject of fines, the payment of tithes were mandatory, every parson was entitled to the glebe—a piece of land—parish churches were built by taxes, and ministers were required to “conform themselves in all things according to the canons of the Church of England.”

“Puritan clergy were banished for failing to conform to Anglican services; Quakers [and Baptists] were fined, imprisoned, and banished. Catholics were disqualified for public office, and any priest who ventured to enter the colony was subject to instant expulsion. Penalties were imposed on those who having scruples against infant baptism, neglected to present their children for that purpose.”[EN103]

In 1770, there were only six Separate Baptist churches in Virginia, but the number had increased to fifteen in 1771. The number of Separate Baptists increased dramatically through 1774.

VirginiaPersecution2VirginiaPersecutionFrom 1768 through 1774, the Baptists were persecuted severely. “Baptist preachers were whipped, arrested, fined, imprisoned on bread and water, although the authorities sanctimoniously denied that punishment was for ‘preaching’; the crime they said, was ‘breach of the peace.’”[EN104]  The first instance of actual imprisonment was on June 4, 1768 when John Waller, Lewis Craig, James Childs, James Reed, and William Marsh were arrested at Craig’s meetinghouse in Spotsylvania and charged with disturbing the peace. The magistrates offered to release them if they would promise to preach no more for a year and a day. They refused and were jailed. Many more were jailed and otherwise persecuted until 1774.[EN105]

As a result of the persecutions and oppressions, Baptists began to petition the House of Burgesses for relief in 1770. 1775 closed the period of “Intolerance, Toleration, and Persecution.” This came about because the American Revolution was on. The Baptists and others were tolerated in return for their help in the war against Great Britain. The Baptists did help, and not a Tory was found among them. But they struck for something more and something dearer to them than civil liberty—for freedom of conscience, for “just and true liberty, equal and impartial liberty.”[EN106] The battle for soul liberty continued until January 19, 1786, when Thomas Jefferson’s “Bill for Establishing Religious Freedom” became the law of the state.

During the period of intense persecution in Virginia, leaders such as James Madison and Thomas Jefferson were observing what was going on. These men were also familiar with the history of  persecutions which always accompany a church-state union. They stood against union of church and state which was proposed by Patrick Henry in 1784. Here is one of several examples from Madison’s writings (from a letter to an old college friend, dated January 24, 1774):

James Madison
James Madison

“uninterrupted harmony had prevailed throughout the continent [in matters of established religion as practiced in Virginia] it is clear to me that slavery and subjection might and would have been gradually insinuated among us. Union of religious sentiments begets a surprising confidence, and ecclesiastical establishments tend to great ignorance and corruption, all of which facilitates the execution of mischievous projects…. Poverty and luxury prevail among all sorts; pride, ignorance, and knavery among the priesthood, and vice and wickedness among the laity. This is bad enough; but it is not the worst I have to tell you. That diabolical, hell-conceived principle of persecution rages among some, and to their eternal infamy, the clergy can furnish their quota of imps for such purposes. There are at this time in the adjacent country not less than five or six well-meaning men in close jail for publishing their religious sentiments, which in the main are very orthodox. I have neither patience to hear, talk, or think of anything relative to this matter; for I have squabbled and scolded, abused and ridiculed, so long about it to little purpose, that I am without common patience…. So I must beg you to pity me, and pray for liberty of conscience to all.”[EN107]

On June 12, 1776, the House adopted a Declaration of Rights. The 16th Article provided for religious tolerance. However, [o]n motion on the floor by James Madison, the article was amended to provide for religious liberty. In committee, Madison opposed toleration because toleration “belonged to a system where there was an established church, and where it was a thing granted, not of right, but of grace. He feared the power, in the hands of a dominant religion, to construe what ‘may disturb the peace, the happiness, or the safety of society,’ and he ventured to propose a substitute, which was finally adopted.”[EN108] He probably moved to change the amendment before the whole house in order to demonstrate his position to the Baptists who were viewing the proceedings. The proposed amendment read:

“That religion, or the duty which we owe to our Creator, and the manner of discharging it, can be directed only by reason and conviction, not by force or violence; and, therefore, all men are equally entitled to the free exercise of religion according to the dictates of conscience; and that it is the mutual duty of all to practice Christian forbearance, love, and charity towards each other.”[EN109]

“The adoption of the Bill of Rights marked the beginning of the end of the establishment.”[EN110]

Where did Madison learn the distinction between religious freedom and religious toleration?

“It had not then begun to be recognized in treatises on religion and morals. He did not learn it from Jeremy Taylor or John Locke, but from his Baptist neighbors, whose wrongs he had witnessed, and who persistently taught that the civil magistrate had nothing to do with matters of religion.”[EN111]

Patrick HenryIn 1784, Patrick Henry proposed a bill establishing provision for teachers of the Christian religion. George Washington, Richard Henry Lee, and John Marshall supported the bill. The bill required all persons “to pay a moderate tax or contribution annually for the support of the Christian religion, or of some Christian church, denomination or communion of Christians, or for some form of Christian worship.”[EN112]

Mr. Madison opposed Mr. Henry’s bill and prepared his famous “Memorial and Remonstrance,” in which he maintained “that religion, or the duty we owe the Creator,” was not within the cognizance of civil government. The “Memorial” presents fifteen arguments against the assessment bill.[EN113] A small sampling is offered here:

  • “… Because experience witnesses that ecclesiastical establishments, instead of maintaining the purity and efficacy of religion, have had a contrary operation. During almost fifteen centuries has the legal establishment of Christianity been on trial. What have been its fruits? More or less in all places, pride and indolence in the clergy; ignorance and servility in the laity; in both, superstition, bigotry, and persecution. Inquire of the teachers of Christianity for the ages in which it appeared in its greatest luster; those of every sect point to the ages prior to its incorporation with civil policy. Propose a restoration of this primitive state, in which its teachers depended on the voluntary rewards of their flocks, many of them predict its downfall….
  • “Because the establishment in question is not necessary for the support of civil government…. If religion be not within the cognizance of civil government, how can its legal establishment be said to be necessary for civil government? What influences, in fact, have ecclesiastical establishments had on civil society? In some instances, they have been seen to erect a spiritual tyranny on the ruins of the civil authority; in more instances, have they been seen upholding the thrones of political tyranny; in no instance have they been seen the guardians of the liberties of the people. Rulers who wished to subvert the publick liberty, may have found on established clergy convenient auxiliaries. A just government instituted to secure and perpetuate it needs them not. Such a government will be best supported by protecting every citizen in the enjoyment of his religion, with the same equal hand which protects his person and property; by neither invading the equal hand which protects his person and property; by neither invading the equal rights of any sect, nor suffering any sect to invade those of another.…
  • “Because the policy of the bill is adverse to the light of Christianity. The first wish of those, who ought to enjoy this precious gift, ought to be, that it may be imparted to the whole race of mankind. Compare the number of those, who have as yet received it, with the number still remaining under the dominion of false religions, and how small is the former? Does the policy of the bill tend to lessen the disproportion? No; it at once discourages those who are strangers to the light of truth, from coming into the regions of it; and countenances, by example, the nations who continue in darkness, in shutting out those who might convey it to them….
  • “Because, finally, ‘the equal right of every citizen to the free exercise of his religion according to the dictates of his conscience,’ is held by the same tenure with all our other rights…. Either then we must say, that the will of the Legislature is the only measure of their authority; and that in the plentitude of this authority, they may sweep away all our fundamental rights; or, that they are bound to leave this particular right untouched and sacred: either we must say, that they may control the freedom of the press; may abolish the trial by jury; may swallow up the executive and judiciary powers of the State; nay, that they have no authority our very right of suffrage, and erect themselves into an independent and hereditary assembly; or we must say that they have no authority to enact into a law, the bill under consideration.…”[EN114]
Virginia Bill For Religious Freedom -Passed in 1786
Virginia Bill For Religious Freedom -Passed in 1786

On January 16, 1786, the Virginia Act for Religious Liberty, drafted by Thomas Jefferson, was passed. That bill provided for religious liberty and freedom of conscience. It stated, in part:

“I. Well aware that Almighty God hath created the mind free; that all attempts to influence it by temporal punishments or burthens or by civil incapacitations, tend only to beget habits of hypocrisy and meanness, and are a departure from the Holy Author of our religion, who being Lord of both body and mind, yet chose not to propagate it by coercions on either, as was in his Almighty power to do;

  • “that the impious presumption of legislators and rulers, civil as well as ecclesiastical, who, being themselves but fallible and uninspired men, have assumed dominion over the faith of others, setting up their own opinions and modes of thinking as the only true and infallible, and as such, endeavoring to impose them on others hath established and maintained false religions over the greatest part of the world and through all time;
  • “that to compel a man to furnish contributions of money for the propagation of opinions which he disbelieves, is sinful and tyrannical; that even the forcing him to support this or that teacher of his own religious persuasion is depriving him of the comfortable liberty of giving his contributions to the particular pastor whose morals he would make his pattern, and whose powers he feels most persuasive to righteousness, … that our civil rights have no dependence on our religious opinions any more than [on] our opinions in physics or geometry;
  • “that therefore the proscribing any citizen as unworthy the public confidence by laying upon him an incapacity of being called to offices of trust and emolument, unless he profess or renounce this or that religious opinion is depriving him injuriously of those privileges and advantages to which in common with his fellow citizens he has a natural right; …
  • “that to suffer the civil magistrate to intrude his powers into the field of opinion and to restrain the profession or propagation of principles, on supposition of their ill tendency, is a dangerous fallacy, which at once destroys all religious liberty, because he being of course judge of that tendency, will make his opinions the rule of judgment, and approve or condemn the sentiments of others only as they shall square with, or differ from his own;
  • “that it is time enough for the rightful purposes of civil government for its officers to interfere when principles break out into overt [open, or public] acts against peace and good order; ….”[EN115]

As the Anglican establishment in Virginia yielded to pressure from Baptists [and to a much lesser extent Presbyterians] so that religious liberty was established in that state, “[t]he same pressure, reinforced by the conditions of frontier living, ended the Anglican establishment in the Carolinas and Georgia…. [T]he conditions which made establishment possible never existed in the states admitted after Vermont, nor in the territories with the exception of unique Utah.”[EN116]

By the time the Constitutional Convention convened in 1787, “three states, Rhode Island, New York, and Virginia granted full religious freedom. Pennsylvania, Delaware, and Maryland demanded in different degrees adherence to Christianity. New Jersey, North Carolina, South Carolina, and Georgia demanded Protestantism.”[EN117]

Constitutional Convention
Constitutional Convention

JohnLelandA convention was called in Philadelphia in 1787 to revise the Articles of Confederation. Instead, a new Constitution was drafted. After the drafting of the Constitution, it was submitted to the states for ratification. The Baptists of Virginia were against ratification because the Constitution did not have sufficient provision for religious liberty. Patrick Henry had declined to serve at the Convention and was against it. He posed as the champion of the Baptists in opposition to the Constitution. Of course, Madison was for ratification. However, John Leland, the most popular preacher in Virginia, was chosen by the Baptists as candidate of Orange County to the state ratification convention opposed to ratification, and his opponent was to be James Madison. Mr. Leland likely would have been elected had he not later withdrawn. Mr. Madison, when he returned from Philadelphia, stopped by Mr. Leland’s house and spent half a day communicating to him about “the great matters which were then agitating the people of the state and the Confederacy” and relieving Baptist apprehensions as to the question of religious liberty. As a result of this meeting, Mr. Leland withdrew in favor of Mr. Madison and the Baptists of Orange County were won over to the side of Madison.[EN118]

The Constitution was ratified and election of the officers of government was the next order of business. Patrick Henry, using his influence in the Legislature, prevented Madison from being elected as Senator. In addition, the Legislature drew the lines for Representative district so as to prevent Madison from being elected as Representative. However, he was able to “relieve Baptist apprehensions as to any change in his principles, and assure them of his readiness to aid in securing a proper amendment to the Constitution on the subject of religious liberty.” He was elected.

FirstAmendment2His first act, after the First Congress was organized in 1789, was to propose, on June 8, certain amendments, including what is now the First Amendment. His purpose was to “conciliate and to make all reasonable concessions to the doubting and distrustful”—to those, the Baptists, who were concerned about the issue of religious liberty. “Of all the denominations in Virginia, [the Baptists] were the only ones that had expressed any dissatisfaction with the Constitution on that point, or that had taken any action into looking to an amendment.” The Baptists of Virginia had also corresponded with Baptists of other states to “secure cooperation in the matter of obtaining” a religious liberty amendment. No other denomination asked for this change.[EN119]

The First Amendment to the United States Constitution was adopted on September 25, 1789 and was approved by the required number of states in 1791.

V. Post disestablishment and conclusion

The First Amendment religion clause was not applied to the states until 1940.[EN120]  When the First Amendment was added to the United States Constitution, only New Hampshire, Massachusetts, and Connecticut still had established churches. In 1833 Massachusetts became the last state to disestablish.

bridewaitingNonetheless, the states still provided for incorporation of churches. However, after disestablishment, incorporation became something entirely different from the corporate state-church unions of the past. The new type of incorporation did not create an established church that worked with the state to enforce the first four Commandments. Actually, under the new type of incorporation, the corporate church became a creature of the state.

For a full explanation of the ways post-disestablishment incorporation of churches violates biblical principles, one must go to other sources.[EN121] Just a few characteristics of the new type of corporate church  status are listed here. Incorporation became a means for the state to control churches in many ways. For example, a corporation is legal entity created, designed, and organized by statute. The sovereign of the corporate part of an incorporated church is the state. An incorporated 501(c)(3) church gets part of her powers from God and part from the civil government. She is under two heads. Part of the church must have elected officers who conduct business meetings, meet statutory requirements, etc. The incorporated part of an incorporated church is not the bride of Christ, the wife of Christ, but rather an extramarital illicit relationship existing alongside the marriage.

In spite of the fact that American churches may now incorporate and obtain Internal Revenue Code §501(c)(3) (“501(c)(3)”)[EN122] status, they may also operate as New Testament churches outside civil government authority, without persecution and with less exposure to liability than the state incorporated, 501(c)(3) church. Because of the efforts of “Christian” lawyers and the ignorance of pastors and Christians, this truth has been much compromised; most churches and Christians have been convinced that they should incorporate and get 501(c)(3) status; and, as a result, churches which choose to remain totally outside civil government authority face some inconveniences which hardly amount to persecution. The main technique of the unscrupulous lawyers who seek to convince churches to incorporate and get 501(c)(3) status is fear mongering through lies. Biblically ignorant Christians are easy prey for these wolves in sheep’s clothing.

In conclusion, because of the First Amendment, and because of state constitutional provisions and laws, a church has a choice in America. She can operate, without persecution but with some inconveniences, either in a manner pleasing to her Lord, Bridegroom, Husband, and Head or in a manner which dishonors and displeases Him. The church who does not love the Lord will choose to dishonor Him, thereby causing Him much grief. Most American churches have chosen to dishonor our Lord, and the chickens are now coming home to roost.


[1] “Heresy,” in its modern sense, means “any opinion which is repugnant to the doctrines of Scriptures. However, as men differ in the interpretation of Scripture, an opinion deemed heretical  by one body of Christians, may be deemed orthodox by another.” See AMERICAN DICTIONARY OF THE ENGLISH LANGUAGE, NOAH WEBSTER (1828), definition of “heresy.” Of course, Scripture contains truth and all at variance with truth constitute lies.

One needs to consider the original sense of the meaning of “heresy” and “heretic.” Established churches have killed millions of those whom they labeled “heretics.” They did this because they denied choice to those who disagreed with the state religion. Thus, harlot religious organizations have perverted Scripture in order to force unity. State religions, heretics themselves according to the modern sense, falsely labeled even true believers “heretics.” “The word “heresy” is derived from the Greek very hairein, which translates: “make-choice-between-alternatives” or “to exercise choice in the presence of alternatives.” See Leonard Verduin, The Reformers and Their Stepchildren (Grand Rapids, Michigan: Wm. B. Eerdmans Pub. Co., 1964), p. 72 and Leorard Verduin, The First Amendment and the Remnant (Sarasota, Florida: The Christian Hymnary Publishers, 1998), pp. xiii-xiv, 20.

The Word of God teaches that God gives everyone freedom of choice to choose truth or error, regardless of civil government laws which require imprisonment, persecution, and death for “heretics” or for those whose beliefs are deemed dangerous by the civil government or by an established church or religion.

[2] Pfeffer, p. 63.[2] Bill Bradley, Purified Seven Times (Haines City, FL: Landmark Baptist Press, 2001), pp. 88-92. For more information on the John Bunyan story, see Thomas Armitage, The History of the Baptists, Volumes 1 and 2 (New York: Bryan, Taylor, & Co.; Chicago: Morningside Publishing Co., 1887), pp. 474-539.

[3] Armitage, Volume 1, p. 477. 

[4] Ibid., Volume 2, p. 538.

[5] J. A. Shackelford, Compendium of Baptist History (Louisville, Kentucky: Press Baptist book Concern, 1892), p. 17.

[6] Leonard Verduin, The First Amendment and the Remnant (Sarasota, Florida: The Christian Hymnary Publishers, 1998), p. 50.

[7] Ibid., p. 64.

[8] Ibid.

[9] Ibid., p. 85.

[10] Ibid., p. 87.

[11] J. M. Carroll, The Trail of Blood, (Distributed by Ashland Avenue Baptist Church, 163 N. Ashland Avenue, Lexington KY 40502, 606-266-4341), p. 11. See also, Thieleman J. van Braught, Martyr’s Mirror (Scottdale, PA and Waterloo, Ontario: Herald Press), pp. 67-78 (This book is the best and most comprehensive book on persecution of Christians through the seventeenth century.); John Foxe and The Voice of the Martyrs, Foxe, Voices of the Martyrs (Alachua, FL: Bridge-Logos, 2007), pp. 1-46.

[12] Thieleman, pp. 63-186; Carroll; Leo Pfeffer, Church, State, and Freedom (Boston: The Beacon Press, 1953), pp. 10-12.

[13] Carroll, p. 16; Thieleman; David Benedict, History of the Donatists (Pawtucket R.I.: Nickerson, Sibley & Co., 1875; Paris, Arkansas: The Baptist Standard Bearer, Inc.,); Leonard Verduin, The Reformers and Their Stepchildren (Grand Rapids, MI: Wm. B. Eerdmans Pub. Co., 1964; Reprinted by permission by Paris AK.: The Baptist Standard Bearer, Inc.); Leonard Verduin, The Anatomy of a Hybrid (Grand Rapids, Michigan: William B. Eerdmans Publishing Co., 1976).

[14] Carroll, p. 17.

[15] Leo Pfeffer, Church, State, and Freedom (Boston: The Beacon Press, 1953), p. 14, citing Bates, M. Searle, Religious Liberty: An Inquiry, New Your and London, International Missionary Council, 1945, p. 139; Rufinni, Francesco, Religious Liberty, New York, The Macmillan Co., 1949, p. 36; and Carlyle, Alexander J., The Christian Church and Liberty, London, J. Clarke, 1924, p. 96; See also, Leonard Verduin, The Anatomy of a Hybrid (Grand Rapids, Michigan: William B. Eerdmans Publishing Co., 1976), pp. 105-111 and other excerpts.

[16] Armitage, Volume 1, p. 202.

[17] Ibid., p. 204.

[18]  Benedict, p. 99.

[19] Ibid., p. 87.

[20] Pfeffer, p. 18; Verduin, Anatomy of a Hybrid.

[21] Carroll, p. 14.

[22] Ibid., p. 28.

[23] Ibid., p. 33.

[24] Works of Martin Luther, Volume 4 (Philadelphia: A. H. Holman Co., 1931), p. 265 cited in Philip Hamburger, Separation of Church and State (Cambridge, Massachusetts: Harvard University Press, 2002), p. 22.

[25] Pfeffer, 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.

[26] 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.

[27] Acton, pp. 102-103, quoted in Pfeffer, p. 21; see also, Verduin, Anatomy of a Hybrid, pp. 158-160, 163-168, 186-198; Leonard Verduin, The Reformers and Their Stepchildren (Grand Rapids, Wm. B. Eerdsmans Pub. Co., 1964) and Thomas Armitage, The History of the Baptists, Volumes 1 and 2 (Springfield, Mo.: Baptist Bible College, 1977 Reprint).

[28] Pfeffer, pp. 23-24.

[29] See Ibid., pp. 24-25 for a concise history of Erastianism in England.

[30] Marnell, pp. 18-20; Armitage; Verduin (both cited books).

[31] Calvin, Institutes of the Christian Religion, 1:847 (IV.xix.15) 2: 1486 (IV.xx.1), trans. Ford Lewis Battles (Philadelphia: Westminster Press, 1960) cited in Hamburger, pp. 22-23, “[Calvin] also wrote: ‘But whosoever knows how to distinguish between body and soul, between the present fleeting life and that future eternal life, will without difficulty know that Christ’s spiritual Kingdom of Christ and the civil government are things completely distinct.’” Ibid., 2: 1488 (IV.xx.1).

[32] Pfeffer, p. 22, citing Institutes of the Christian Religion¸ quoted in Stokes, Anson Phelps, Church and State in the United States, New York, Harper & Brothers, 1950, I. p. 110.

[33] Pfeffer, p. 22.

[34] Philip Hamburger, Separation of Church and State (Cambridge, Massachusetts: Harvard University Press, 2002), p. 23, citing Institutes of the Christian Religion, 2: 1211 (IV.xi.1; ibid., 2: 1487-1488 (IV.xx.2-3).

[35] Pfeffer, pp. 23-24.

[36] Carroll, p. 34.

[37] Ibid., pp. 37-38.

[38] Jerald Finney, God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (Austin, TX: Kerygma Publishing Company, 2008 and Xulon Press, 2008), Section IV. Go to the “Books” page of churchandstatelaw.com for ordering information.

[39] Pfeffer, p. 63.

[40] John Callender, The Civil and Religious Affairs of the Colony of Rhode-Island (Providence: Knowles, Vose & Company, 1838), p. 71.

[41] Marnell, pp. 63-64.

[42] Lumpkin, William L. Lumpkin, Baptist Foundations in the South (Eugene, Oregon: Wipf & Stock Publishers, 2006), p. 1; Edmund S. Morgan, The Puritan Dilemma: The Story of John Winthrop (Boston, Mass., Toronto, Canada: Little, Brown and Company, 1958).

[43] Ibid., p. 48.

[44] Pfeffer, p. 66, citing Sanford H. Cobb, The Rise of Religious Liberty in America (New York: The McMillan Co., 1902), pp. 70-71.

[45] Marnell, p. 40.

[46] Ibid., p. 42.

[47] Peter Marshall and David Manuel, The Light and the Glory, (Old Tappan, New Jersey: Fleming H. Revell Company, 1977), p. 146.

[48] Callender, p. 66.

[49] Marshall and Manuel, p. 148.

[50] Ibid., pp. 147-148.

[51] Ibid., p. 148.

[52] Roger Williams and Edward Bean Underhill, The Bloudy Tenent of Persecution for Cause of Conscience Discussed and Mr. Cotton’s Letter Examined and Answered (London: Printed for the Society, by J. Haddon, Castle Street, Finsbury, 1848), p. v (The Bloudy Tenent was originally published in 1644. Roger Williams was the founder of Rhode Island, the first government in history with complete freedom of conscience. Due to the efforts of Mr. Williams, Dr. John Clarke, and others who followed America has the First Amendment to the United States Constitution which gives freedom of conscience. A brief history of the efforts of Roger Williams and others is recounted in Section IV of God Betrayed.).

[53] Marnell, p. 48.

[54] Williams and Underhill, p. 244.

[55] Ibid., p. vii.

[56] Isaac Backus, A History of New England With Particular Reference to the Denomination of Christians called Baptists, Volume 1 (Eugene, Oregon: Wipf & Stock Publishers, Previously published by Backus Historical Society, 1871), p. 41; Williams and Underhill, p. ix, noting in fn. 1 that “Such is Governor Winthrop’s testimony. Knowles, p. 46.”

[57] Williams and Underhill, p. x.

[58] Callender, p. 72.

[59] Backus, A History of New England, Volume 1, pp. 44-46. Williams and Underhill, p. xiii. (The colonies held their land under the royal patent. Under the royal right of patent, Christian kings (so called) were given the right to take and give away the lands and countries of other men); Armitage, The History of the Baptists, Volume 2 pp. 638-639.

[60] Williams and Underhill, pp. xiii-xiv.

[61] Ibid, p. xiv; Callender, p. 72; Backus, A History of New England…, Volume I, p. 53 (Backus adds item 2, as, according to footnote 1, p. 53, his is from Governor Winthrop’s Journal, Vol. 1, pp. [162, 163]).

[62] Williams and Underhill, pp. xv, 387-389.

[63] Backus, A History of New England…, Volume 1, p. 53; Armitage, The History of the Baptists, Volume 2, pp. 627-640.

[64] Williams and Underhill., p. xxiii.

[65] Ibid.

[66] Backus, A History of New England…, Volume 1, p. 59.

[67] Ibid., p. 71. See also, John Clarke, Ill News from New-England or A Narative of New-Englands Persecution (Paris, Ark.: The Baptist Standard Bearer, Inc., Reprint: 1st printed in 1652), pp. 22-25.

[68] Louis Franklin Asher, John Clarke (1609-1676): Pioneer in American Medicine, Democratic Ideals, and Champion of Religious Liberty (Paris, Arkansas: The Baptist Standard Bearer, Inc.), p. 27; Clarke.

[69] Asher, p. 29; Clarke.

[70] Backus, A History of New England…, Volume 1, pp. 77, 427.  On p. 427 is the exact copy from Rhode Island records.  In the margin are citations to Exodus 34.3, 4; II Chronicles 11.3, and II Kings 11, 17.

[71] Asher, p. 27.

[72] Backus, A History of New England…, Volume 1, p. 74; cited in James R. Beller, America in Crimson Red: The Baptist History of America (Arnold, Missouri: Prairie Fire Press, 2004), p. 13; Armitage, A History of the Baptists,  Volume 2, p. 643.

[73] Beller, America in Crimson Red, p. 13.

[74] Williams and Underhill, p. xxviii.

[75] Backus, A History of New England…, Volume 1, pp. 427-428.

[76] Asher, p. 35.

[77] Ibid., pp. 35-36.

[78] Obadiah Holmes moved from England to Massachusetts. He and several others decided the Baptist way was right and were baptized. He and others were excommunicated in 1650. They moved to Rhode Island where Mr. Holmes became a member of the church pastored by Dr. John Clarke.

[79] Asher, p. 57; See Clarke, pp. 27-65 for a full account of the event.

[80] Backus, A History of New England…, Volume 1,, fn. 1, p. 189.

[81] Ibid., p. 190.

[82] Ibid., p. 192; Clarke, pp. 50-51.

[83] Ibid., fn. 1, p. 193. (This from a manuscript of Governor Joseph Jencks).

[84] Asher, pp. 78-79.

[85] Lumpkin, p. 2.

[86] Ibid.

[87] Asher, p. 21: Between 1635 and 1640 Congregationalism had been planted in the Connecticut colony. Callender, pp. 67-68: “As the country was more fully discovered, the lands on Connecticut river grew so famous for their fruitfulness, and convenience to keep cattle, that great numbers from New-Town, Dorchester, &c., removed there, under the conduct of Mr. Hains, Mr. Hopkins, Mr. Ludlow, and Mr. Hooker, &c., and through inexpressible hardships, through famine, and weariness, and perils of the enemy, they at length settled at Hartford, 1635 and 1636, which was the beginning of the Connecticut colony; and, in 1637, New-Haven colony was begun by a people directly from England[.]”

[88] Lumpkin, p. 2.

[89] Ibid., pp. 3-5.

[90] Ibid., p. 8; see also, for the actual wording of the act against itinerant and other preachers, Backus, A History of New England…, Volume 2, pp. 44-46.

[91] Marnell, p. 87.

[92] William G. McLoughlin, Isaac Backus and the American Piestic Tradition (Boston: Little, Brown and Company, 1967), pp. 60-61.

[93] Lumpkin, pp. 41-45.

[94] Ibid., p. 55, citing J. H. Kilpatrick, The Baptists, (Atlanta: Georgia Baptist Convention, 1911), pp. 37-38.

[95] Ibid., pp. 72-74.

[96] Beller, America in Crimson Red, pp. 181-182.

[97] Lumpkin, pp. 78-79.

[98] Ibid., p. 83.

[99] Beller, America in Crimson Red, p. 197.

[100] Lumpkin, p. 59.

[101] Charles F. James, Documentary History of the Struggle for Religious Liberty in Virginia (Harrisonburg, VA.: Sprinkle Publications, 2007; First Published Lynchburg, VA.: J. P. Bell Company, 1900), p., p. 17.

[102] See Pfeffer, p. 69 for the text of this law.

[103] Ibid.; see also, James, pp. 17-20 for a more comprehensive overview of the laws of Virginia which provided for religious persecution and the established church.

[104] Pfeffer, p. 95. citing Edward F. Humphrey, Nationalism and Religion in America (Boston: Chipman Law Publishing Co., 1924), p. 370.

[105] James, pp. 29-30. Included is a listing of some of those jailed and otherwise persecuted. See also, Beller, America in Crimson Red, pp. 230-250; Lumpkin, pp. 105-120; Grady, What Hath God Wrought, Appendix A, pp. 593-598 citing Lewis Peyton Little, Imprisoned Preachers and Religious Liberty in Virginia, (Galatin, Tenn.: Church History Research and Archives, 1987), pp. 516-520 (lists many Baptists and the persecutions they endured in Virginia; persecutions such as being jailed for preaching, civil suit, being annoyed by men drinking and playing cards, being jerked off stage and head beaten against the ground, hands being slashed, beaten with bludgeons, being shot with a shotgun, ousted as a justice for preaching, being brutally beaten by a mob, severely beaten with a stick, etc.).

[106] James, pp. 47-48.

[107] Ibid., p. 36.

[108] Ibid., pp. 62-65.

[109] Ibid., pp. 62-64; Pfeffer, p. 96.

[110] Pfeffer, p. 96.

[111] James, p. 63 quoting Dr. John Long.

[112] Pfeffer, p. 98, citing N. J. Eckenrode, The Separation of Church and State in Virginia (Richmond, Va.: Virginia State Library, 1910), p. 86. Pfeffer notes in Chapter 4 fn. 102 that the text of the bill is printed as an appendix to Justice Rutledge’s dissent in Everson, 330 U.S. 1.

[113] Pfeffer, p. 101.

[114] Beller, America in Crimson Red, pp. 512-515; Norman Cousins, In God We Trust (Kingsport, Tennessee: Kingsport Press, Inc., 1958), pp. 308-314.

[115] Cousins, pp. 125-127; see also, for an edited version, Living American Documents, Selected and edited by Isidore Starr, Lewis Paul Todd, and Merle Curti, (New York, Chicago, Atlanta, Dallas, Burlingame: Harcourt, Brace & World, Inc., 1961), pp. 67-69.

[116] Marnell, p. 130.

[117] Ibid., p. 98.

[118] James, pp. 150-158; Dr. William P. Grady, What Hath God Wrought: A Biblical Interpretation of American History (Knoxville, Tennessee: Grady Publications, Inc., 1999), pp. 166-167.

[119] James, p. 167.

[120] See, God Betrayed, Section V, Chapter 3 for the history of how the Fourteenth Amendment to the United States Constitution was used to apply the First Amendment to all levels of civil government.

[121] See, e.g., Jerald Finney, God Betrayed, Section VI, Chapters 2 and 7; Jerald Finney, Separation of Church and State/God’s Churches: Spiritual or Legal Entities? (Austin, TX: Kerygma Publishing Co., 2009), Chapters 3 and 7.

[122] See, God Betrayed, Section VI, Chapters 1, 4, 5, 8, and 10 and Separation of Church and State, Chapters 1, 4, 5, and 8 for an explanation of 501(c)(3) status for churches.

Separation of Church and God

Jerald Finney
© December, 2009

 “He that hath an ear, let him hear what the Spirit saith unto the churches.”

Can we agree that Satan likes nothing better than to keep the lost from God, and to separate both the saved and God’s churches from God? If so, this article may be of interest to you because it is concerned with the latter—the separation of God’s churches from God.

The Bible itself is God’s book of theology, history, law, and grace. The Bible (1) chronicles history from the beginning to the end, although some of that history is in the form of prophecy which has not yet been fulfilled; (2) lays out the principles of law and grace for both Israel and Gentile nations; and (3) applies principles to history and law as regards individuals, families, nations, and churches. Once grounded in truth in God’s church in conjunction with Holy Spirit led study of God’s Word, God’s people are then equipped to apply His principles as individuals, families, and as citizens of the nation which they inhabit.

This article deals primarily with the doctrines of the church and separation of church and state. Satan knows that Christ “loved the church and gave himself for it; That he might sanctify and cleanse it with the washing of water by the word” (Ep. 5.24-26). Satan also knows that individuals, families, and nations will not succeed in their God-given goals without churches where God is loved and the whole counsel of God is preached with “all longsuffering and doctrine” (See, e.g., 2 Ti. 3 and 4). After all, God’s churches are the “pillar and ground [i.e., foundation] of the truth” (2 Ti. 3.15). In the church age, God establishes churches for His people, and only His people have the ability to apply His principles by growing in knowledge, understanding, and wisdom concerning the Bible (theology), history, law, and grace.

If Satan can separate churches from God, then individuals, families, and nations will fall. Therefore believers should be diligent in keeping the following admonition of the Apostle Paul to churches:

“Would to God ye could bear with me a little in my folly: and indeed bear with me.  For I am jealous over you with godly jealousy: for I have espoused you to one husband, that I may present you as a chaste virgin to Christ. But I fear, lest by any means, as the serpent beguiled Eve through his subtilty, so your minds should be corrupted from the simplicity that is in Christ” (2 Co. 11.1-3).

After an intensive study of biblical principles concerning church and state, history, law, and grace, I have concluded that Satan has seduced most of America’s churches. Please consider my arguments below before you quit reading. Then make up your mind as to the truth of my assertions.

Historically, many Bible believing Baptists stood for religious freedom in the face of persecution, not only in the American colonies but also since the beginning of the church age—separation of church and state, or religious liberty, or soul liberty was a Baptist distinctive.[fn1] How sad to see that many Baptists compromised the love relationship between Christ and his church soon after the United States Constitution and the First Amendment thereto were ratified. They compromised some biblical doctrines. For example, many Baptist churches incorporated for anti-biblical reasons. In the twentieth century, Baptist churches further violated the principle of separation of church and state by acquiring Internal Revenue Code § 501(c)(3) (“501c3”) status.

One must diligently search the Scriptures and apply the relevant principles to the facts concerning incorporation and 501c3 to understand that incorporation and 501c3 of a church violate biblical principles. I have fully explained the nature of incorporation and 501c3 and the relevant biblical principles in two books and also in two articles on this blog.[fn2]  An honest study by a born again believer can arrive at no other conclusion than that “a corporation cannot be the bride of Christ, the wife of Christ. The incorporated part of an incorporated church is not the bride of Christ, the wife of Christ, but rather an extramarital illicit relationship existing alongside the marriage.”[fn3] Incorporation and 501c3 for churches is an exemption-definition-control scheme devised by civil government.[fn4]

The Bible explains and applies the principles of apostasy to the nation Israel as well as to the church. The history and consequences of apostasy concerning the nation Israel, God’s chosen nation and the only theocracy He ever ordained, is clearly recorded in the Old Testament. While under God, and recorded in the book of Judges, when Israel forsook the Lord and followed other gods, they provoked the Lord who “delivered them into the hands of spoilers that spoiled them, and he sold them into the hands of their enemies round about, so that they could not any longer stand before their enemies” (Jud. 2.12-14). Since she had no earthly king, Israel had no choice but to turn to the Lord. The Israelites would “cry unto the Lord” who would then raise them up a deliverer, a judge, whom God would use to deliver them.

Israel reached the point where she decided that she did not like being directly under God. The road to total apostasy for the nation Israel began when Israel demanded a king so that, as they said, “we may also be like all the nations; and that our king may judge us, and go our before us, and fight our battles” (see 1 S. 8). God gave Israel what she wanted, but warned them of the consequences (1 S. 8.11-17). God’s Word makes clear that this act of Israel was wicked (see 1 S. 12). Even though the nation had done wickedly, God, through Samuel, told Israel:

“… Fear not: ye have done all this wickedness: yet turn not aside from following the LORD, but serve the LORD with all your heart; And turn ye not aside: for then should ye go after vain things, which cannot profit nor deliver; for they are vain. For the LORD will not forsake his people for his great name’s sake: because it hath pleased the LORD to make you his people” (1 S. 12.20-22).

Israel was now within the permissive, as opposed to the perfect, will of God.

After she rejected God, Israel was ruled and led by her king, not God. After the division into the northern and southern kingdoms, Judah had some good kings, but Israel never had a good king. Under her good kings who followed the Lord, Judah was ordered according to God’s principles, the people honored God, and God blessed the nation. However, Judah and Israel never chose to be under God when ruled by evil kings. As a result, both kingdoms became more and more evil until they both reached the point of no return (total apostasy) and the only remedy was judgment. At that point, God arranged, as prophesied, first that Israel would be taken captive by Assyria, then Judah would be taken captive by Babylon.

This same pattern of apostasy, as prophesied and explained in the New Testament, has been followed by churches in America. Of course, there has always been a remnant of true churches and believers who teach and practice the whole counsel of God. Baptist churches in the United States were warned by God’s prophets such as Isaac Backus and others not to incorporate because incorporation violated biblical principles; but many or most refused to look at the issue from a biblical point of view. Most of the same Baptists who had fought long and hard for religious freedom in America entered the road to apostasy soon after the ratification of the Constitution—they ran down to their state governments and sought and received corporate status from a lesser sovereign. They could do this because the First Amendment to the United States Constitution did not apply to the states until well into the twentieth century.[fn5] They could not do this on the federal level because of the First Amendment:

On February 21, 1811 President James Madison vetoed a bill entitled “An Act incorporating the Protestant Episcopal Church in the town of Alexander, in the District of Columbia” the District of Columbia being under federal jurisdiction. He stated that the bill violated the religion clause of the First Amendment.[fn6]

In all biblical covenants to which God is a party, the parties to the covenant accept duties and obligations underlining the fact that power is established through the consent of both sides rather than through tyranny by the more powerful party.[fn7] God gives churches (as well as individuals, families, and nations) free will. Churches choose to either honor or dishonor the Sovereign who is their spiritual Bridegroom, Husband, and Head. Through incorporation, churches choose the seductions of a lesser sovereign and place themselves at least partially under the permissive, as opposed to the perfect or directive, will of God. They violate the principle of separation, specifically the principle of separation of church and state for which our Baptist forefathers stood, suffered, and died. They choose the road toward apostasy. Like Israel who dishonored her love relationship with God the Father, these churches dishonor their love relationship with the Lord Jesus Christ.[fn8]

Of course, for a long time, God honored America and America’s Bible believing churches even though most had chosen to dishonor their love relationship with the Lord Jesus Christ; but a little leaven[fn9] will grow and eventually pervert the truths in the Word of God. “Ye did run well; who did hinder you that ye should not obey the truth?  This persuasion cometh not of him that calleth you. A little leaven leaveneth the whole lump” (See, e.g., Ga. 7.5-9. This principle is seen throughout the Bible.). False teaching takes its toll on churches and unrepentant heretic[fn10] churches will eventually go into complete apostasy, denying redemptive truth. “But there were false prophets also among the people, even as there shall be false teachers among you, who privily shall bring in damnable heresies, even denying the Lord that bought them, and bring upon themselves swift destruction” (2 Pe. 2.1). Many churches and cults deny truth concerning Christ’s person as son of God, God Himself, (1 Jn. 2.18-28; 4.1-5)and salvation by grace through faith in our Lord Jesus Christ.

The New Testament makes clear that the visible churches, except for a remnant, will go into apostasy (See, e.g. 2 Th. 2.3-4; 1 Ti. 4.6; Jude 4). Church apostasy has a great effect on nations. As Dr. J. Vernon McGee has taught, the steps in the downfall of a nation are religious apostasy, moral awfulness and political anarchy. Gentile world apostasy comes in seven stages: “Because that, when they knew God, they glorified him not as God, neither were thankful; but became vain in their imaginations, and their foolish heart was darkened. Professing themselves to be wise, they became fools, And changed the glory of the uncorruptible God into an image made like to corruptible man, and to birds, and fourfooted beasts, and creeping things” (Ro. 1.21-23). As a result of this Gentile world apostasy, mankind will sink into the depths of depravity (See Ro. 1.24-32).

The apostasy is usually introduced by ungodly men who will “wax worse and worse, deceiving, and being deceived” (2 Ti. 3.13). Our Lord warned against false teachers (See, e.g., Mt. 5.19; 7.15, 21-23; 15.9; 24.4-5, 11; Mk. 13.22). Peter, Paul, and Jude traced the origin of apostasy to false teachers, explained their methods of operation, and warned the church to beware of apostasy (See Ac. 20.28-31; Ga. 1.8-9; 3.1; 2 Co. 11.4, 19; Tit. 1.10-11; 1 Ti. 4.1-2, 3-5; 2 Pe. 2.1-3, 15-19; (all 2 Pe. 2 deals with false teachers); 3.3-4; 2 Jn. 9-11; Jude 4). Jude predicts the apostasy of the professing church and describes the cause and course of the apostasy. As in 2 Timothy and 2 Peter, the apostasy is treated as already having set in.

Apostasy has been apparent in some of the mainline denominations for a long time. Even many Bible believing Baptist churches have steadily increased in heretical teaching since the birth of the United States. For example, incorporation in authentic American churches was followed by the assaults of religious modernism, the building of huge edifices, watered down versions of the Word of God, infiltrations by psychology and other human techniques, organizing and operating churches like businesses to one degree or another, and so forth. The erosion of God’s New Testament churches was already being noted by some American preachers in the 1800s.

We are witnessing the inevitable consequences of the leaven of union of church and state through incorporation and 501c3 tax exemption. A wife who takes that first step away from her husband by fraternizing with another lover damages the marriage relationship and the journey toward the destruction of the marriage has begun. We now see the fruition of the practice of false doctrine in the apostate church growth and emerging church movements. In addition, most or many even so-called “Bible believing churches” today define their doctrine based upon the desires and philosophies of man. Many “Baptist” churches are now “Baptist” in name only. More and more close their doors each year. Thank the Lord that many heretical and apostate “Baptist” change their names from “Baptist”—it is too bad more of those type churches do not do so.  Many have “a form of godliness, but deny the power thereof.”

Some incorporated churches have good pastors who still preach and apply biblical principles concerning individuals and families and reach out to the lost through missions programs, public ministries such as door to door evangelism, street preaching, helping the poor, etc.; but I again repeat, as time marches on more and more of those churches are being cursed with pastors who are leading them into heresy to a greater or lesser degree and sometimes into apostasy. The road to total apostasy and judgment in Israel, after Israel chose to be ruled by a king, took 400 years. America has been a nation for only 235 years, but look at the spiritual condition of her churches, generally speaking.

This situation would not have arisen had pastors and churches loved their Savior, Lord, Head, Bridegroom, and Husband. Have you ever applied the principles of love in the Bible to your love for the Lord Jesus Christ in order to determine if you really love Him? I explain in two of my books how a church denies her love for the Lord Jesus Christ when she incorporates or becomes a legal entity in any way, including securing 501c3 religious organization status.[fn11]

Saying that one loves God is easy. Not many “Bible-believing” pastors and Christians will admit to not loving God. In fact, most will be infuriated if their love for the Lord is questioned. What is the proof of their love for God, according to the word of God? Is it the fact that they win souls; that they preach the Gospel; that they do many wonderful works; that they say unto Jesus, Lord, Lord; that they prophesy in Christ’s name (that they have the gift of prophecy so that they understand all mysteries, and all knowledge); that they cast out devils in Jesus name; that they do many wonderful works in Jesus name; that they speak with the tongues of men and of angels; that they have all faith, so that they can remove mountains; that they bestow all their goods to feed the poor; that they give their bodies to be burned?  If one does all those things and more, but does not have “charity” (supreme love for God and man), it profits him nothing, and he is nothing but is as sounding brass, or a tinkling cymbal (See Song of Solomon, esp. 8.7 and 1 Co. 13. Many of us forget that these verses should be used not only to examine our love for our fellow man, but also, and more importantly, our love for God.). God’s Word tells us that love is not an emotion or feeling, but action. 1 Corinthians 13 tells us what actions constitute love. Jesus Christ personified love through His actions, not through His Words. His Words merely proclaimed His love which were backed up by His actions. We show our love for Him through our actions.

The relationship of a church to her Lord is of utmost importance. You may be like the church at Ephesus. If so–and in spite of your works, labor, patience, and the fact that you “cannot bear those who are evil, and hast born, and hast patience, and for Jesus’ names sake have labored, and hast not fainted”—the Lord has somewhat against you, because you have left your first love. He wants you to repent and do the first works. If you do not, He will come to you quickly and remove your candlestick—in other words, you will no longer be a church even though you may call yourself a church.

You can, for the time being, choose the type church you want to be in America without persecution. You can be like the church at Ephesus, the church at Pergamos, the church at Thyatira, the church at Sardis, the church at Philadelphia, or the church at Laodicia. If you are a church in America, you cannot presently experience tribulation and poverty like the revered church at Smryna, but you can still choose, as did the church at Philadelphia, to keep the word of His patience and not deny His name. “He that hath an ear, let him hear what the Spirit saith unto the churches.”


[1] I would note that “true Christianity is not found by any visible tracing through one set of people. It has been enwrapped in all who have followed purely apostolic principle through the ages; and thus the purity of Baptist life is found in the essence of their doctrines and practices by whomever enforced…. Pure doctrine, as it is found uncorrupted in the word of God, is the only unbroken line of succession which can be traced in Christianity.” See, e.g., Thomas Armitage, The History of the Baptists, Volume 1 (New York: Bryan, Taylor, & Co.; Chicago: Morningside Publishing Co., 1887), pp. 1-12 reprinted by Baptist Bible College in Srpingfield, Mo., 1977.

[2] The books are: Jerald Finney, God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (Austin, TX: Kerygma Publishing Company, 2008 and Xulon Press, 2008), Section VI; (this book thoroughly analyses the biblical principles and the American application of those principles); Jerald Finney, Separation of Church and State/God’s Churches: Spiritual or Legal Entities? (Austin, TX: Kerygma Publishing Company, 2009 and also Xulon Press, 2009). The articles are “Separation of church and state: Christians who call evil good and good evil” and “The Internal Revenue Code Section 501(c)(3) exemption-definition-control scheme.” A link to that article is included below. One can hear my audio teaching on the subject by clicking the player included with the article.

[3] Ibid.

[4] Ibid. See Section VI, Chapter 5 of God Betrayed and Chapter 5 of Separation of Church and State.

[5] I explain how the First Amendment came to be applied to the states in Section V of God Betrayed. In that section, I also explain how the United States Supreme Court redefined the term “separation of church and state” in such a way that the new definition has been used to remove from practically all civil government matters.

[6] See God Betrayed, p. 365 for the full quote of President Madison’s objections to the bill.

[7] This accurate description was stated in Tashbih Sayyed, Ph.D., Levitt Letter, “A Muslim Observes A Jewish Land,” November 2009, p. 2.

[8] See God Betrayed and also, Jerald Finney The Most Important Thing:  Loving God and/or Winning Souls? (Austin, TX: Kerygma Publishing Co., 2008).

[9] Leaven means false doctrine or something which corrupts or depraves that with which it is mixed. “Beware the leaven of the Pharisees and of the Saducees…. How is it that ye do not understand that I spake it not to you concerning bread, that ye should beware of the leaven of the Pharisees and of the Sadducees? Then understood they how that he bade them not beware of the leaven of bread, but of the doctrine of the Pharisees and of the Sadducees.” Mt. 16.6, 11-12.

[10] “Heresy,” in its modern sense, means “any opinion which is repugnant to the doctrines of Scriptures. However, as men differ in the interpretation of Scripture, an opinion deemed heretical  by one body of Christians, may be deemed orthodox by another.” See AMERICAN DICTIONARY OF THE ENGLISH LANGUAGE, NOAH WEBSTER (1828), definition of “heresy.” Of course, Scripture contains truth and no alternatives to truth are possible.
One needs to consider the original sense of the meaning of “heresy” and “heretic.” Established churches have killed millions of those whom they labeled “heretics.” They did this because they denied choice to those who disagreed with the state religion. Thus, harlot religious organizations have perverted Scripture in order to force unity. These state religions, heretics themselves according to the modern sense, falsely labeled even true believers “heretics.” “The word “heresy” is derived from the Greek very hairein, which translates: “make-choice-between-alternatives” or “to exercise choice in the presence of alternatives.” See Leonard Verduin, The Reformers and Their Stepchildren (Grand Rapids, Michigan: Wm. B. Eerdmans Pub. Co., 1964), p. 72 and Leorard Verduin, The First Amendment and the Remnant (Sarasota, Florida: The Christian Hymnary Publishers, 1998), pp. xiii-xiv, 20.
The Word of God teaches that God gives everyone freedom of conscience to choose truth or error, regardless of civil government laws which require imprisonment, persecution, and death for “heretics.”

[11] God Betrayed and The Most Important Thing:  Loving God and/or Winning Souls?

END

What Pastors Are Saying in Response to this “Separation of Church and State Law” Blog: October, 2009 posting

Jerald Finney
© October, 2009
All articles on this blog may also be accessed from the following link: http://churchandstatelaw.com/gpage8.html

This article gives (without names or identifying information) some pastors’ e-mails with comments and questions concerning articles on this blog and my responses. I have received other e-mails from pastors and may do future articles on their comments and my responses because these e-mails not only raise important questions which need to be addressed, but also give insights into the thoughts of pastors on issues such as church incorporation and 501(c)(3) as well as the biblical doctrines of government, church, and separation of church and state.

My conclusions from reading and responding to these e-mails, as I believe you will agree, is that:

“the understanding of the biblical principles, history, law, and facts among pastors varies widely. Some pastors are like secularists in that they have no spiritual knowledge, wisdom, and understanding and refuse to  (and maybe cannot) look at the issues with an open mind. Some rely on their opinions as opposed to the Word of God as the basis for what they believe. Many take Scriptural verses completely out of context to support their erroneous views. Others are eager to please the Lord, and seek to increase their knowledge about these preeminent matters. Some already have some degree of understanding, greater or lesser, about these issues. Some are already practicing biblical principles in the area of church and state.”

You probably have received and possibly read some of my articles on this blog. Go to the very end for links to all the articles on this “Separation of Church and State Law” blog.

BEGIN 1st E-MAIL:

E-mail from a pastor who read some of my articles:

“I am writing to ask questions… not as a know it all, or in anger…. but because I always seek to do those things pleasing to the Lord, and according to law as a citizen of both Heaven and the USA.  I became the pastor of a church planting effort almost 3 years ago.  When we wanted to open our own bank account we were told that we needed our own EIN.

“I did not rush into the decision, but after counsel from others who said even Christ paid a “religious” tax with his disciples that he was certainly exempt from… that we could submit to the request to receive such a number.

“Our church did incorporate, believing that this was necessary so that we could file w-2 forms for me as the pastor.  We did not seek 501(c) 3 status because the law explicitly said we did not need to.

“Question:  How would I as a pastor pay tax on my income if I did not incorporate and receive an EIN.

“Question:  How do you have a bank account to hold church money that is given, without an EIN.

“Question:  If these things can be done, how would I communicate that to my bank.

“As a citizen of the USA, I am also a Citizen of Heaven.  I  have a social security number and the government defines much of what I can and cannot do.  Yet I do not tear up such a number, I simply walk when I can in agreement with the law, and when I cannot I obey God.  How is this different from what I now do as a pastor.  I do not read IRS code to determine what I preach.

“I appreciate the work you are doing… but do not think I fully understand.  I did listen to one of your broadcast that was linked below.”

Pastor ____________________

My response:

Dear Bro. __________________,

It is always exciting to hear from a pastor who has an mind open to consider these preeminent issues.

Can you call me? To answer your questions would be much easier if we could talk. Or e-mail me and leave your phone number and I would be glad to give you a call.

Let me suggest my blog article American abuse of Romans 13.1-2 (I think you can access the article by clicking the title) and other related verses. There is an audio teaching included with that article. I have one book which deals specifically with Romans 13 and other verses including the verses dealing with the tribute money which are routinely misinterpreted by many pastors and Christians.

To understand the issues, one must do a dedicated study of Scripture. I have done such a study and have put my findings in God Betrayed. I have also written on three other books dealing with related issues. My studies have consumed thousands of hours. Most pastors, through no fault of their own, were never taught the biblical principles and doctrines concerning church, state, and separation of church and state.

I would be happy to discuss all your questions with you, but I just don’t have the time to write out the answers since to fully answer them would require writing a book.

I appreciate all Bible believing pastors. Hopefully more will, like you, begin to look into these very important issues.

 For His Glory,
Jerald Finney

END OF 1st E-MAIL.

BEGIN 2nd E-MAIL:

After reading the e-mail, I first offer this response followed by his comments and my responses:

Dear Pastor __________,

Thanks for taking  your valuable time to offer your opinions on this subject. I offer the following insights in love. I do not offer my opinions. I base all I say on the Word of God. I base my analysis of fact, law, and history on the Word of God. Truth is not based on opinion. In your opinion, incorporation and 501(c)(3) for churches is a minor issue. To God, according to His Word, this is a major, major issue. That this is a major issue to God is apparent from His Word. That is why He likens Himself to the Bridegroom, Husband, and Head of His church who is the wife and bride of Christ. That is why He tells us:

“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).

God is giving this analogy so that a Christian who is walking in the spirit can understand how important these issues are.

In addition to telling us how He feels about His churches, He gives us His desired organization, purposes, and definition of His churches. I go over all this in great detain in my books and in the audio teachings on my “Separation of Church and State Law” blog.

Now to your comments and my answers – I have already addressed some of your comments. I will give my answer after each of your paragraphs:


From:
To: Jerald Finney <jerald.finney@sbcglobal.net>
Sent: Tuesday, October 20, 2009 7:51:08 AM
Subject: RE: Important information on 501c3 and incorporation of churches

Pastor’s comments:

Dear Brother Jerald,

Thanks for the e-mail my kind sir,  but no thanks on the message.  The day the Feds come after the churches for whatever excuse they will think of, it will matter not if one is 501c3. Matter of fact, they will probably go after the non 501c3 churches first.  While I am very familiar with the whole of the issue wither to be or not to be 501c3,  I find it to be a sub issue with little to no relevance to our Faith and practice as a local Church.  This is a minor issue ,one has to have been burned as BJU (a non local church taking a unbiblical stand, {that they have later recanted of}) was to think it a major one.  The Control of the Federal Government via 501c3 on local churches is nil in my 25 years of ministry experience.  Churches & ministries trying to fleece the people of God with book stores, fund raisers  and the like, ought to be paying taxes when they are turning a profit, like A-BEKA was.

My response: Civil government in America would go after New Testament churches (churches which are not legal entities such as corporations, unincorporated associations, corporations sole, etc. and which have not obtained 501(c)(3) status) if they could. They do not for two reasons: first, such churches are free under God – they are free in America, in China, Korea, and in every nation. I could show you this biblically, but that is a deep study. Let me just give you one verse: “If the Son therefore shall make you free, ye shall be free indeed” (John 8:36). Jesus said, “Upon this rock I will build my church and the gates of hell shall not prevail against it” (Matthew 16.18)(He is speaking of His churches, not state churches). Tyrannical governments can force churches to meet underground, but they cannot touch those churches. They can only persecute Christians when they are caught practicing their faith and destroy or take property. Nonetheless, those Christians are free. Most Christians in America, like lost people, are in bondage to the American system – they have been so Americanized that they cannot walk in the Spirit and do things God’s way in spite of the fact that they can do so without persecution and with only mild inconveniences.

Second, New Testament churches in America are protected by the First Amendment and various state constitutional and legal provisions. Civil government will go after, as they are already doing, state churches (legal entities such as corporations, unincorporated associations, corporations sole, etc. and possibly also 501(c)(3)) first. They have controlled and defined those churches to one degree or another. State churches reflect America’s principles, not God’s principles. Furthermore, state churches have given up much of their First Amendment protection which non-state churches still enjoy. The “gates of hell” are already prevailing against those churches. I do not have time to fully explain this – see my books. Obviously, from the contents of your letter, you are not familiar with the issue of incorporation and 501(c)(3).

By the way, Bob Jones University was not a church, nor was it a free educational institution. It was an incorporated 501(c)(3) institution of higher learning which had subjected itself to civil government control in return for supposed government perks. I have thoroughly read the case and analyzed it in two of my books.

I agree with you about churches which conduct businesses. I believe that they should be taxed. I cannot remove a candlestick, but God may have already done so as to many churches which, to Him, are no longer churches. Ultimately, God is and will be their judge, just as He will judge those churches and Christians who have failed to “love Him with all their heart, soul, mind, and strength.” Incorporated 501(c)(3) churches and churches who have chosen to become legal entities in any way have not loved God, from His perspective – therefore, they do not love Him. State churches arrange their affairs according to man’s laws, not those of God. Even though they may be right about some things, they are wrong in their organization, procedures, and operation. I go over this thoroughly in The Most Important Thing: Loving God and/or Winning Souls. In that book, I explain what the Bible teaches on the subject, not what I think; and I do not take verses out of context to support my opinion.

And let me say this, no one in America is forced to go to any church. In addition, the First Amendment as well as state constitutional provisions and laws protect those churches who do things God’s way and choose not to entangle themselves in the control-definition schemes devised by civil government. I do not go to a state church because to do so would be to dishonor my Lord and Savior. I go to a New Testament church. You are free to run a state church and people are free to go to that church. In America, one is free to serve either God or mammon without persecution.

Also, anyone who commits a crime, regardless of what church he is in, can be charged and subjected to the criminal justice system. I believe that many more members of state churches are guilty of sinning against God and man than members of true New Testament churches.

Pastor’s comments: I know of churches that have un-incorporated, so they can say, “we have no power but God over us.” only to find out that they could not get a bank account, people could no longer deduct their giving, and the church had to operate on a complete cash basis, anyone could be sued personally with no protection and as an added bonus, draw the community’s attention of being secretive and cultish.  No Thanks!  While I am sure the anti-christ in the tribulation will utilize the current finical computer systems of the banking industry to control the masses, I don’t plan on being here.  And Until such time that being 501c3 violate clear biblical  command to obey God rather than man, our church will utilize to the current system of protection set up by the American government.

My response: I know churches who are pleasing God and operating according to the principles of the New Testament. There are ways under the laws of America for New Testament churches to operate and utilize property while not owning that property. Also, it is possible to set up bank accounts for the use of the monies given by church members. I know of many churches which are now utilizing those methods and honoring God. Their people are happy, and they love the Lord and His precepts. Although they suffer some minor inconveniences, many of them take tax deductions. Internal Revenue Code Publications (see my books and audio teachings), in accordance with the law says they can do so and the issue has been taken up and ruled upon positively by at least one federal court. I personally do not take such a deduction, since I give for His pleasure, not so that I can get a tax deduction. One caveat is this – since the enactment of the Patriot Act there are sometimes hurdles for a New Testament church to jump in attempts to open a bank account.

You allow the community, not God to define you? You fear that they will label you as secretive and cultish? Let me tell you, the non-state churches I know of are completely open. Anyone can come and observe them. No IDs are taken at the door and they, like state churches, probably have state agents observing them. God’s churches love and fear God, not man and civil government. The Bible speaks much on the issue of fear to the believer who is walking in the Spirit. For example, “For God hath not given us the spirit of fear; but of power, and of love, and of a sound mind” (2 Timothy 1:7). “Let your conversation be without covetousness; and be content with such things as ye have: for he hath said, I will never leave thee, nor forsake thee. So that we may boldly say, The Lord is my helper, and I will not fear what man shall do unto me” (Hebrews 13:5-6).

In America today, even sold out state churches are disdained. Even pseudo-Christians in state churches are disdained. Jesus was disdained. The apostles were all disdained and persecuted. True Christians over the last two thousand years have been labeled as cultish and secretive by their communities. Furthermore, they have been beheaded, drowned, burned alive, imprisoned, etc. by the church state alliances (by the established churches using the arm of the state or the state using the established churches) all because they would have no power over them but the Lord Jesus Christ. John Bunyan was one of those who refused to bow down to civil government. And over hundreds of years, they had to be somewhat secretive, because to operate openly meant certain torture and/or death. For a state church to use the example of John Bunyan to support their position is beyond ludicrous.

And you fall back on the rapture. I believe in the rapture. But don’t count on it to save you from persecution. First, if you are not saved, you will not be taken in the rapture. Second, there is no guarantee that Christians in America will not once again suffer persecution. Christians all over the world to this very day are beaten, imprisoned, tortured, killed, etc. for their faith by communities and governments who label them as secretive and cultish. What makes you think American Christians are any better? What gives you the right to discount persecution? We are told that those “who live godly in Christ Jesus shall suffer persecution.” Jesus said,

“Blessed are they which are persecuted for righteousness’ sake: for theirs is the kingdom of heaven. Blessed are ye, when men shall revile you, and persecute you, and shall say all manner of evil against you falsely, for my sake.  Rejoice, and be exceeding glad: for great is your reward in heaven: for so persecuted they the prophets which were before you” (Matthew 5.10-12).

Christians who are persecuted for Christ’s are highly favored by God. “Greater love hath no man than this, that a man lay down his life for his friends” (John 15.13). Christ laid down his life for his children, but “Christians” in state churches are unwilling to lay down anything, much less their lives, for Him. After all, that is not necessary since they believe that they will be raptured out of here before they have to suffer anything for our Lord.

Getting 501(c)(3) clearly violates biblical principles and grieves our Lord. You take a portion of 1 Peter 2.13 out of its immediate context and the context of Scripture as a whole to support your erroneous position. I deal with 1 Peter 2.13, Romans 13 and other verses taken out of context and abused by Christians as well as secularists in my books and teachings. One of my books, Render Unto God the Things that Are His: A Systematic Study of Romans 13 and Related Verses, as well as one audio teaching on “Separation of Church and State Law” blog are devoted entirely to this issue. To fully understand the issue, one must either do his own extensive study or get God Betrayed/Separation of Church and State: The Biblical Principles and the American Application.

Pastor’s comments: Do I trust them?  No, no more than Paul did when Rome (the powers that be) cut off his head, but little he did, stopped the Roman government from its evil plan orchestrated by Satan.   So to, little that we do in the matter of 501c3 will have any effect on the end times and Satan’s master plan for world domination.

My response: Here you say you don’t trust them, but in the other paragraphs you praise them for protecting state churches and their members. Our God-given goal is not to “stop them.” Our God-given goal is to glorify Him by following his principles as laid down in His Word. We can only do that if we  are saved, and then only if we cherish Him and His precepts and submit ourselves to Him. We cannot do this  if we are ignorant.

Pastor’s comments: In Conclusion, while I find the premise of why not to be 501c3 somewhat valid biblically, I find the practice of operating without the protection of 501c3 risky and  as well non-biblical, for Christ told us to be as wise as serpents and gentle as lambs.  I must ask myself as a pastor, how wise is it to subject my people to possible lawsuits, government inquires to why we operate below radar,  community people accusing us of not being above board and cultish thus hurting the testimony of Christ.   No, I have made my decision, this is not jolly old England telling me to get a permit to preach the gospel as they did John Bunyan, this is the USA trying to give protection to the 1st amendment as well as keep charlatans who would operate as a non-profit churches and ministries who’s real purpose is political or for profit or worse yet for fleecing the people of God.

My response: Your first sentence in your conclusion is internally inconsistent and you quote a verse completely out of context to support a position that the verse does not speak to. Again, to understand what Scripture teaches about government, church, and separation of church and state requires systematic study. See 2 Timothy 2.15.

As to your reliance on incorporation for “limited liability,” I address this and other spurious rationale you give for becoming a legal entity in my books. I can’t do the subject justice here, but will give you a brief synopsis of biblical truth on the issue of limited liability. See my books for God’s perspective on the other false reasons given for incorporating and getting a 501(c)(3). A state church (legal entity such as corporation, etc. and 501c3) and members of that church have less protection than a non-state church. Members of each are still liable for their crimes and torts and crimes and torts to which they are a party. As to protection of personal assets against suit against the church for failure to pay debts of the church, biblical principles make clear that we are not to go into debt, but that if we do, as Christians, we are to pay those debts, not seek protection through a legal device devised by man. And that device does not offer the protections you allude to. Check my books and audio teachings for a full understanding.

A New Testament church is still fully protected by the First Amendment. A New Testament church cannot be sued, since she is not a legal entity and is protected from state attempts to make it a legal entity by the First Amendment as well as by state constitutional and statutory provisions. Her members can be sued or charged for their crimes and  torts. A New Testament church cannot enter into contract, because she is not a legal entity.

A state church has given up much of its First Amendment protection. Such a church now falls under the Fourteenth Amendment. Again, see my books and teachings.

Whether you know it or not, the state has limited you as to what you can preach if you are an incorporated 501(c)(3) church. Five rules go along with the 501(c)(3) status. Four are clearly stated in the law and one has come about by court decision. If you are like most state church pastors, you have never read the law or the rules that you agreed to when you got your 501(c)(3). In addition, God expects you to honor any rules you agree to, even if they are contrary to His rules. Obviously, He would rather you honor Him in the first place. Should the state say you have violated one or more of those rules, your only recourse is to go to court – the court will tell you whether you have violated the rule(s) and will tell you the consequences. You will not be able to appeal to God’s Word and rules, only the reasoning and rules laid down by the civil government. I go over all this in detail in my books and teachings.

A state church has denied the power of God. She has turned to the state because God and His principles are not sufficient. Christians in state churches (in general), as evidenced by your letter, do not know His principles, much less the facts about incorporation, 501(c)(3), etc. State churches believe that civil law gives them more protection than does God, but they are totally deceived – they have less protection. Most state churches don’t even examine the rules, procedures, etc. that they have bound themselves to keep. To fully understand this read my books and/or listen to my audio teachings.

This does not mean that a church which has chosen not to become a legal entity is operating according to God’s truth in all areas. Those New Testament churches I know of operate very honorably and according to the Word of God. Their pastors preach the whole counsel of God. Although preeminent, church organization and operation are not the only aspects of the Christian walk. New Testament churches who operate according to God’s principles in the area of church organization are much more likely than state churches to honor God’s other precepts as well. On the other hand, state churches are definitely operating outside God’s will in their organization, are at least partially under a head other than the Lord Jesus Christ, and are causing God much grief, even though they may be honoring one or some of His principles.

Churches and pastors who choose to honor God in the way they organize their churches are much more likely to honor him in other ways. The New Testament church pastors I know are far more honorable that most state church pastors I have ever met. Those preachers of New Testament churches do not get big salaries and perks. They preach the whole counsel of God, not just selected portions that do not offend. They are honorable men.

I would like to add that even a state church can have a good pastor. I know such pastors. A state church is like the nation Israel when  she  demanded a king. Being under God alone was not what they wanted. God granted their wish since He always give people what they want, when they have a choice (See 1 Samuel 8). Even though they had committed a great wickedness in demanding a king, God still promised that he would bless them if they would serve the Lord with all their heart and turn not aside (See 1 Samuel 12). However, the nation had dishonored their Husband (Yes, Israel was called the wife of God the father, just as the church is likened unto the wife of the Lord Jesus. See my books.). Once one takes the first step away from her husband, other steps inevitably  follow. Before it was over, Israel was into complete apostasy and the only remedy was judgment. Judah, after the division, had some good kings although most were evil. When she had a good king and followed God, she was blessed and vice versa. Israel never had a good king – all were evil. The same principles apply to a church who has taken that first step to dishonor her Husband. Sooner or later she will not have a good pastor. Sooner or later she will sink into heresy and then into apostasy. We are seeing this happen in many state churches in America.

You try to bolster your opinion with lies that you cannot substantiate interspersed with total ignorance of the issues. Here is one specific example of that from your conclusion: “[T]his is the USA trying to give protection to the 1st amendment as well as keep charlatans who would operate as a non-profit churches and ministries who’s real purpose is political or for profit or worse yet for fleecing the people of God.”  You attack the many excellent New Testament churches, pastors, and Christians in those churches with no basis to support your attack. No New Testament church I know of makes a profit. Every dime given by the members of New Testament churches I know of goes for biblically sound purposes, mostly for legitimate ministries. The last I heard, the church I attend gives 60 or 70% of all tithes and offering to missions.  The only churches I know of that are illegitimate and doing the things you mentioned in the quote above are state churches – churches who have chosen to operate according to worldly principles as legal entities such as corporations, corporations sole, unincorporated associations, etc. and with 501(c)(3) religious organization tax exempt status.

Your statement about what the USA is trying to do is so ridiculous, I am not going to reply to it.

Pastor’s closing:

Take it for what is worth, my brother,
Pastor _______

END 2nd E-MAIL.

BEGIN 3rd E-MAIL:

Another pastor e-mailed me the following question: “Are you saying we should not be registered?”

My reply:

Dear Brother _________________,
It is not what I say or think about an issue. The real question is, “What does the Word of God say about and teach on this issue. That is, what are the biblical principles concerning this issue?” So, first one must understand the biblical principles involved – in this case, the biblical principles concerning church, state, and separation of church and state. Then, one must apply fact to principle to see if principle is being violated.
 This is what I do in the studies provided. A pastor or other Christian can study the teachings. This gives one a reference point to consider these issues. Most pastors, evangelists, missionaries, and other Christians today have never looked at these principles. “Christ loved the church and gave himself for it that he might sanctify and cleanse it with the washing of water by the word” (Ep. 5.25-26). The epistles of Paul develop the doctrine of the church who was jealous over the church with a godly jealousy. As Paul wrote, “I have espoused you to one husband, that I may present you as a chaste virgin to Christ. But I fear, lest by any means, as the serpent beguiled Eve through his subtilty, so your  minds should be corrupted from the simplicity that is in Christ” (1 Co. 11.2-3). The principles of civil government are also laid out in the Bible as is the principle of separation of church and state. Millions of Christians have given their lives and Christians continue to give their lives for these principles, but not in America.
 It is your love relationship with the Lord that is affected. When an individual and a church violates that relationship, not only is our Lord is grieved but also there are bad consequences.
Thanks for your interest in this matter.
For His Glory,
Bro. Jerald Finney
 
END 3rd E-MAIL.
 
BEGIN 4th E-MAIL:
 
Bro. Finney,

I have no desire to be 501c3, and know the reason why.  The first link on our email contains an extra “.” which prevents folks from accessing the information (unless they notice the extra period).

Any relation to Charles Finney?  He is from this area (not that I hold to all that he did).

Bro. _____________________

END 4th E-MAIL.

BEGIN 5th E-MAIL:

Another pastor commented as follows to one of my articles: “Stop connseling pastors and go back to practicing law. You are not helping anyone.”

My response: “The legal association to which I volunteer much of my time (pro bono) has helped many churches to organize according to the biblical principles. Pastors and other Christians who have biblical knowledge, spiritual understanding and wisdom and open minds are coming to me ever more frequently for help in understanding and applying biblical principles relating to church organization.”
 
END 5th E-MAIL.
 
May you find the audio teaching and articles on this “Separation of Church and State Law” blog inspiring and helpful in your attempts to submit to our spiritual Husband and Head, the Lord Jesus Christ.
 
END

Union of Church and State in America: Incorporation and 501(c)(3) Tax Exemption of Churches

Jerald Finney
© October, 2009

Persecuted Christians down through the last two thousand years, including untold millions in the world today, have understood the biblical principles of separation of church and state and have refused, even under the penalty of torutre, imprisonment, and/or death to submit the church and spiritual matters to the ungodly – to the state-religion combination or to civil government.

The First Amendment to the United States Constitution as well as state constitutional provisions and laws allow churches in America to operate totally free from civil government without persecution. Nonetheless, American churches line up to incorporate, become corporations sole or charitable trusts and get their 501(c)(3) tax exemptions, thereby violating the biblical principle of separation of church and state. When they do that, they grieve our Lord who is the Bridegroom, Husband, and Head of His churches.

To play, just click the link. To download, right click link and then left click “Save link as.”

1. Introduction to Section VI of God Betrayed  (Song and prayer is 4 min. 34 sec. Total is 6 min. 13 sec.)

2. Spiritual versus legal entities  (7 min. 22 sec.)(This may also be assessed in a more thorough written form by clicking the following link: Chapter 2 of Separation of Church and State/God’s Churches: Spiritual or Legal Entities?)

3. Incorporation of churches (Section VI, Chapter 2 of God Betrayed; 30 min. 7 sec.)

4. Federal government control of churches through 501(c)(3) tax exemption (Section VI, Chapter 4 of God Betrayed; 19 min. 46 sec.)

5. The incorporation-501(c)(3) control scheme The incorporation-501(c)(3) control scheme (Section VI, Chapter 5 of God Betrayed; 3 min. 37 sec.)

6. Spurious rationale for incorporating: limited liability Spurious rationale for incorporating: limited liability (Section VI, Chapter 6 of God Betrayed; 13 min. 58 sec.)

7. Spurious rationale for incorporating: to hold property Spurious rationale for incorporating: to hold property (Section VI, Chapter 7 of God Betrayed; 42 min. 10 sec.)

8. Spurious rationale for corporate-501(c)(3) status: tax exemption and tax deduction for contributions (Section VI, Chapter 8 of God Betrayed; 17 min. 52 sec.)

9. Conclusion to Section VI of God Betrayed Conclusion to Section VI of God Betrayed (Section VI, Chapter 10 of God Betrayed; 6 min. 42 sec.)

Note. All the chapters of Section VI of God Betrayed are not included above. All the chapters of Section VI in written form, plus more, follow:

  1. Preface to “God Betrayed: Union of Church and State in America”
  2. Introduction to Separation of Church and State: God’s Churches: Spiritual or Legal Entities? (Chapter 1 of Separation of Church and State: God’s Churches: Spiritual or Legal Entities. This introduction is more suitable for one who has not read God Betrayed.
  3. Introduction to Chapter 1, Section VI of God Betrayed: Separation of Church and State/The Biblical Principles and the American Application. This introduction is far one who has read the first 5 sections of God Betrayed.
  4. Spiritual versus legal entities (Chapter 2 of Separation of Church and State.This is a summary of important information for one who has not read God Betrayed.).
  5. Incorporation of Churches (Section VI, Chapter 2 of God Betrayed; Chapter 3 of Separation of Church and State)
  6. Incorporation of churches in the colonies and the new nation (Section VI, Chapter 3 of God Betrayed; Not included in Separation of Church and State)
  7. 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)
  8. The church incorporation-501(c)(3) control scheme (Section VI, Chapter 5 of God Betrayed; Chapter 5 of Separation of Church and State)
  9. Spurious rationale for church incorporation: limited liability/incorporation increases liability of church members (Section VI, Chapter 6 of God Betrayed; Chapter 6 of Separation of Church and State)
  10. Spurious rationale for church incorporation: to hold property (Section VI, Chapter 7 of God Betrayed; Chapter 7 of Separation of Church and State)
  11. Spurious rationale for church corporate-501(c)(3) status: tax exemption and tax deductions for contributions OR Tax reasons given for church corporate 501(c)(3) status: a biblical and legal analysis (Section VI, Chapter 8 of God Betrayed; Chapter 8 of Separation of Church and State)
  12. Spurious rationale for church corporate-501(c)(3) status: one’s convictions (Not included in God Betrayed or Separation of Church and State)
  13. Spurious rationale for church corporate-501(c)(3) status: winning souls is more important than loving God/The Most Important Thing: Loving God and/or Winning Souls (Not included in either God Betrayed or Separation of Church and State)
  14. The results of ignoring the biblical principle of separation of church and state (Section VI, Chapter 9 of God Betrayed; Chapter 3 of Separation of Church and State; Not included in Separation of Church and State)
  15. Conclusion to Separation of Church and State
  16. Conclusion to Section VI, Chapter 10 of God Betrayed: Separation of Church and State/The Biblical Principles and the American Application

END

For His Glory,
Jerald Finney
Christian and practicing attorney

History of the First Amendment

Jerald Finney
© October, 2009

Do you know the history of how America got her First Amendment which gives Americans freedom of religion, press, speech, assembly, and the right to petition their government for a redress of grievances? If not, you can learn that history by listening to the following audio teachings. You can learn what happened in the colonies between the time of the arrival of the Pilgrims, Puritans, and others that led to the ratification of the First Amendment. You will learn what Baptists as opposed to Protestants such as the Pilgrims, Puritans, and Anglicans believed about the issue of separation of church and state. You will learn of the theological warfare that went on in the colonies that led to the First Amendment. Every American, and especially every Christian, should know this history.

This blog is made up of the edited radio broadcasts of Jerald Finney which follow the outline of Section IV of God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (Ordering information on this and other books is on the “Books” page of churchandstatelaw.com)The broadcasts are an edited version of God Betrayed.

To play, just click the link. To download, right click link and then left click “Save link as.”

I. Introduction to “History of the First Amendment” Introduction (20 min. 44. sec).

II. The Light Begins to shine The Light Begins to Shine (22 min. 26 sec. Includes introductory song, remarks, and prayer).

III. The Pilgrims and Puritans in Massachusetts  (62 min.).

IV. The Baptists in Rhode Island (63 min. 14 sec.).

V. The Separates and the Baptists in New England (45 min. 42 sec.).

VI. From New England to the South (14 min. 36 sec.).

VII. To Virginia (70 min. 6 sec.).

VIII. To the new nation (10 min. 43 sec.).

IX. Conclusion of “The History of the First Amendment” (3 min. 17 sec.).

End

For His Glory,
Jerald Finney
Christian and practicing attorney

Supreme Court Religion Clause Jurisprudence

Jerald Finney
© October, 2009

Do you know how the Supreme Court has gone about removing God from practically all civil government matters? Don’t feel bad if you don’t know the answer to that question because most Christians in America have not had time to do the intense study required to understand this issue. If you are interested in knowing the answer, the following audio teaching will give you a basic understanding of the history of Supreme Court religion clause jurisprudence.

To play, just click the link. To download, right click link and then left click “Save link as.”

Supreme Court religion clause jurisprudence (Abbreviated audio lecture)(Opening song and prayer are 4 min. 41 sec. and the total length of the audio is 34 min. 20 sec.): Supreme Court Religion Clause Jurisprudence

Even though the Supreme Court has used the religion clause and the term “separation of church and state” to remove God and create a pluralistic nation, the Court still recognizes the original meaning of the clause. Churches can still choose to operate under God only and be in line with the First Amendment and the Supreme Court interpretation of the Amendment. In other words, churches can, without violating man’s law and/or being persecuted, choose not to become legal entities such incorporate, become corporations sole or unincorporated associations and get the 501(c)(3) tax exemption. In other words, they can choose to remain “First Amendment” churches organized according to the principles of the New Testament without being persecuted.

Should you desire a more in depth study of this issue, the complete written studies are now posted on this website at The Supreme Court Reinterprets the First Amendment and Removes God (from practically all civil government matters). Or you may go to Order information, free PDF, and free online version page for books by Jerald Finney for access to all books by Jerald Finney including God Betrayed/Separation of Church and State: The Biblical Principles and the American Application. The complete study is in Section V of that book.

For His Glory,
Jerald Finney
Christian and practicing attorney

Audio: The Biblical Doctrine of Separation of Church and State

Jerald Finney
Copyright © October, 2009

Union of church and state can only be supported by an allegorization or spiritualizaton of the Word of God. In fact, Scripture teaches separation of church and state, but not separation of God and state. Untold millions of our Baptist forefathers died horrible deaths at the hands of established churches who worked hand in hand with civil governments to eliminate all heretics. Those state churches proceeded under an incorrect allegorized interpretation of the Bible in their attempt to realize their goal of peace and union on the earth. They only succeeded  in corrupting civil government leaders, church leaders, and almost everyone trapped in their system. The only ones not corrupted were many of those who were labeled as heretics by the state church.

Jerald Finney, a fundamental Christian called to practice law as a licensed attorney, teaches, in the audio segments below, the biblical doctrine of separation of church and state. You may not agree with all he says, but these studies will prove invaluable to the Christian who wants to grow in knowledge concerning this vital issue. These audios are edited from his radio broadcasts.

To get more in deeply into these issues, you may obtain God Betrayed/Separation of Church and State: The Biblical Principles and the American  Application other books which are relevant to the issue of separation of church and state by going to the “Books” page of churchandstatelaw.com. All the books by Jerald Finney are reproduced on this website. One can go to the written teachings of Jerald Finney on the Contents Page of this blog. One can find Finney’s written teaching on the specific topic of The Biblical Doctrine of Separation of Church and State by clicking the blue link.

To play, just click the link. To download, right click link and then left click “Save link as.”

1. Introduction (Section III, Chapter 1 of God Betrayed) (This Introduction begins with a song, “He Set Me Free,” sang by the Mike Anderson family, and prayer which ends at 3 min. 31 sec. The entire segment is 31 min. 27 sec.).

2. Definitions (Section III, Chapter 2 of God Betrayed) (4 min. 51 sec.).

3. Dispensational versus covenant theology (Section III, Chapter 3 of God Betrayed) (43 min. 18 sec.).

4. Distinct differences between church and state (Section III, Chapter 4 of God Betrayed) (41 min. 9 sec.).

5. The following 5 segments are from the book Render unto God the things that are His: A Systematic Study of Romans 13 and Related Verses. This book is a more detailed and expanded study of Chapters 5 and 6 of God Betrayed. This study will be in the 5 audio teachings below which deal with verses which are taken entirely out of context to mean the opposite of their contextual meaning:

5a. Introduction and Matthew 17.24-27: “Doth not your master pay tribute?” (Begins with song and prayer. 13 min. 42 sec).

5b. Luke 20.25, Matthew 22.21, Mark 12.17: “Render therefore unto Caesar the things which be Caesar’s, and unto God, the things which be God’s” (4 min. 47 sec.).

5c. Romans 13: “Let every soul be subject to the higher powers”  (24 min. 15 sec.).

5d. I Peter 2.13: “Submit yourselves to every ordinance of man….” (6 min. 6 sec.).

5e. I Timothy 2.1-5: Pray for rulers I Timothy 2.1-5: Pray for rulers (8 min. 6 sec.).

6. Christ, the Husband, Bridegroom, and Husband of His Church (Section III, Chapter 7 of God Betrayed. This chapter is not available in audio at this time. The written version of this is on this website at Christ-Church-Husband-Wife, Bridegroom-bride.

7. Conclusion (Section III, Chapter 8 of God Betrayed. This chapter is not available in audio at this time. The written version of this is on this website at Conclusion.).

END

For His Glory,
Jerald Finney

Churches under Christ Ministry Website: Understanding and Applying God's Principles for Church Headship "Would to God ye could bear with me a little in my folly: and indeed bear with me. For I am jealous over you with godly jealousy: for I have espoused you to one husband, that I may present you as a chaste virgin to Christ. But I fear, lest by any means, as the serpent beguiled Eve through his subtilty, so your minds should be corrupted from the simplicity that is in Christ" (2 Corinthians 11:1-3). ————————————This Ministry is under the authority of Charity Baptist Tabernacle of Amarillo, Texas. Jerald Finney, a Christian Lawyer and member of Charity Baptist Tabernacle, having received this ministry in the Lord, explains how a church in America can remain under the Lord Jesus Christ and Him only. "As every man hath received the gift, even so minister the same one to another, as good stewards of the manifold grace of God. If any man speak, let him speak as the oracles of God; if any man minister, let him do it as of the ability which God giveth: that God in all things may be glorified through Jesus Christ, to whom be praise and dominion for ever and ever. Amen" (1 Peter 4:10-11; See also, Ephesians 4::1-16 and 1 Corinthians 12:1-25). "Take heed to the ministry which thou hast received in the Lord, that thou fulfil it" (Colossians 4:17). "And hath put all things under his feet, and gave him to be the head over all things to the church" (Ephesians 1.22; See also, e.g. Colossians 1:18).