Tag Archives: 26 U.S.C. § 501(c)(3)

My reply to pastor teaching on Matthew 16.18 and Ephesians 1.22 thereafter questioned by accountant about church non-taxable status and the First Amendment

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LETTERS AND QUESTIONS FROM PASTORS AND OTHERS ANSWERED

Jerald Finney
Copyright © January 14, 2019

CONTENTS:
1. THE PASTOR’S E-MAIL
2. MY REPLY

 1. THE PASTOR’S E-MAIL

Hello Brother Finney,

I have been preaching/teaching on Mt. 16:18 and Eph. 1:22 for the last two weeks. After the service one gentleman (who is an accountant) asked me to show him where in the First Amendment it says that churches are non-taxable.

Just checking with you if I answered him correctly. The phrase, “Congress shall make no law respecting an establishment of religion OR PROHIBITING THE FREE EXERCISE THEREOF….”  Would not taxing the church fall under, “…prohibiting the free exercise thereof…”?

Thanks for the 15 page article it was very helpful, also the one about Sovereignty.

And to your question, yes our church would like to be one of your “Lighthouse Churches”.

Keeping the Faith,
Brother ________________ for
________________________

 2. MY REPLY

Dear Brother ____________________,

What a blessing to hear that you are teaching these matters. By so doing, you are already a “lighthouse church.” I hope to set up some online conferences for pastors and churches who are fighting this battle for Christ’s churches. I will let you know when we get that going. Keep up the good work and let us keep in contact.

The only way a church, an individual, or a business can become taxable is for Congress to pass a law taxing them. For Congress to pass a law taxing churches is forbidden by the First Amendment. You correctly pointed out to the accountant that for Congress to tax a church would violate the First Amendment free exercise clause. It would also violate the First Amendment establishment clause because taxing churches would require a law made by Congress which would control churches, a law respecting an establishment of religion.

It does not violate the First Amendment for civil government to tax individuals and businesses. Only churches and religions have First Amendment protections. Of course, due to the 501(c)(3) and 508 laws made by Congress in 1954, churches can choose to place themselves under federal government controls by becoming tax exempt as opposed to non-taxable. First Amendment churches are non-taxable. 501(c)(3) and 508 churches are tax exempt. When a church freely applies for 501(c)(3) status or claims 508 status, that church becomes tax exempt, not non-taxable. Tax exempt status places another authority over a church other than the Lord Jesus Christ; and certain rules enforceable by the Internal Revenue Service come with that status. First Amendment non-taxable status gives churches protection from federal government intervention in any way, unless the church has chosen to become a legal entity by applying for state non-profit corporation status or has made herself a legal entity by some other action.

I believe 501(c)(3) and 508 are unconstitutional as applied to churches in that they violate the First Amendment religion clause: “Congress shall make no law respecting an establishment of religion or preventing the free exercise thereof.” 501(c)(3) or 508 status for churches respects an establishment of religion and prevents the free exercise thereof. Yet most churches, not being churches of Christ or churches under Christ, freely embrace 501(c)(3) and 508 status, thereby betraying their first love.

The accountant, like almost all attorneys, including myself until 2005, never knew the true history of the First Amendment. I had studied a Christian revisionist history of the First Amendment. The real history of the First Amendment makes very very clear that the First Amendment was meant to separate church and state and, in so doing, it was meant, among other things, to prevent the federal government from taxing churches and/or using tax money to support any religion or church.

In addition, the United States Supreme Court, although wrong about removing God from civil government matters, was right to declare that the First Amendment has erected a high and impregnable wall between church and state, a wall that was meant to keep church and the federal government completely separate:

  • “The constitutional inhibition of legislation on the subject of religion has a double aspect. On the one hand it forestalls compulsion by law of the acceptance of any creed or the practice of any form of worship…. On the other hand, it safeguards the free exercise of the chosen form of religion…. The interrelation of the ‘establishment’ and ‘free exercise’ clauses [according to the United States Supreme Court] has been well summarized as follows: ‘The structure of our government has, for the preservation of civil liberty, rescued the temporal institutions from religious interference. On the other hand, it has secured religious liberty from the invasion of the civil authority.’” Donald T. Kramer, J.D. Annotation: Supreme Court Cases Involving Establishment and Freedom of Religion Clauses of Federal Constitution, 37 L. Ed. 2d 1147 § 2 citing Everson v. Board of Education, 330 U.S. 1, 91 L. Ed. 711, 67 S. Ct. 504, 168 A.L.R. 1392 (1947), reh’g denied 330 U.S. 855, 91 L. Ed. 1297, 67 S. Ct. 962. For a full discussion of Everson and the removal of God from practically all civil government affairs, see Section V of God Betrayed.

In the words of Jefferson, the clause against establishment of religion by law was intended to erect ‘a wall of separation between Church and State.’” McCollum v. Board of Education, 333 U.S. 203, 210-211 (1948). Jefferson, contrary to the assertions of Christian revisionists, clearly believed in a secular state and separation of church and state.

Separation of church and state does not equate to separation of God and state. It does not mean that civil government should keep God out of civil government. God ordained civil government in order for man to have direct control over certain matters: the protection of life, liberty, and property. God desires every individual, family, civil, and church government to choose to recognize Him and to operate within the jurisdictional boundaries He set out in His Word. He also desires total separation of church and state. See Part I of God Betrayed for explanation.

I would also suggest that you refer the accountant to the Law Review Articles linked to on the following webpage: LAW REVIEW ARTICLES: 501(C)(3), 1ST AMENDMENT HISTORY, ETC.

May the Lord continue to richly bless you and and this Churches Under Christ Ministry as we go forward for His Glory.

Brother Jerald Finney

What is 501(c)(3)?

 


A Publication of Churches Under Christ Ministry


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Jerald Finney
Copyright © December 8, 2017


IRC_501c3Internal Revenue Code § 501(c)(3) or 26 United States Code § 501(c)(3) is a law enacted by Congress and signed by President Dwight D. Eisenhower in 1954. It is in Volume 26 of the United States Codes. The government grants tax exempt status to 501c3 organizations and churches who choose to apply for and who are approved for 501c3 status.

As originally passed 501(c)(3) had four commandments or rules to which 501c3 organizations and churches agreed. Those rules are:

“1. must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes,

“2. net earnings must not inure to the benefit of any private individual or shareholder,

“3. no substantial part of its activity may be attempting to influence legislation,

“4. the organization may not intervene in political activity.”

The above rules are listed in the 501(c)(3) law and explained by the IRS at:  Exemption Requirements-501(c)(3) Organizations.

5. In addition, the Internal Revenue Service added another rule in a case involving Bob Jones University. Bob Jones University appealed to the authority for disagreements over IRS rulings, the federal court and the case went all the way to the Supreme court. The Supreme Court upheld the rule. Bob Jones University, 461 U.S. 574 (1983). The applicability of the “fundamental public policy” added in Bob Jones University has never been applied to a church, but many pastors of incorporated 501c3 churches and “Christian” lawyers such as David Gibbs have long feared that it will be so applied. David Gibbs gave this advice on this issue many 15 or 20 years ago: “Pray about it.”

501c3 is 100% voluntary.En1 The First Amendment and corresponding state constitutional provisions guarantee that churches do not have to submit to any man-made law.En2 Most churches choose to apply for 501c3 status. Such status gives the federal government some control over 501c3 organizations, including 501c3 churches. Those applying for the status know the commandments that come with 501c3. They also understand that the sole authority for 501c3 disagreements with the IRS is the IRS agency with appeal to federal court by the losing party an option. They also know that neither God nor His Word will be allowed in any such controversy. In other words, a 501c3 church submits herself partially to an authority or head other than the Lord Jesus Christ. 501c3 is a government education control scheme which has worked, especially as to churches, but also other types of organizations.En3

To obtain 501c3 status, a church or other organization must fill out IRS Form 1023. Any pastor, as a Bible student, should know from looking at the form that he and his church violate Bible Church Doctrine by applying for tax exempt status.

One of several examples of how this affects a church and what a pastor preaches in church is examined in the article, 1,000 Pastors who pledge to defy IRS and preach politics from pulpit ahead of election misunderstand the law and the hierarchy of law. Pastors of 501(c)(3) churches have mounted this challenge several times. The IRS has ignored their actions. The pastors know, or they should have known, that 501(c)(3) is a law passed by Congress which respects an establishment of religion and prevents the free exercise thereof; so why did they voluntarily seek 501(C(3) status, especially considering the fact that the agreed authority which would decide disputes was the IRS subject to appeal to federal court? By agreeing to 501(c)(3) status, they voluntarily gave up their First Amendment status. Yet, they still planned to stand on the First Amendment should the IRS take action against them for violating the rule which prohibits church endorsement of a political candidate by preaching for or against a candidate. They planned to take their stand before their authority on the matter – the Internal Revenue Service subject to appeal to federal court. These pastors do not understand the issue. The issue is one of authority. Their chosen authority or head for the  matter is the federal government, not the Lord Jesus Christ.En 3 and En4 


The Bible Answer to the Question, “Is an Incorporated 501(c)(3) or 508 Church a Church of Christ?” (Prepared for a talk given at the September 16-19 Liberty Baptist Church of Albuquerque, NM, Southwest Baptist Heritage Camp Meeting. Click here to go to Part I of the video of that presentationClick here to go to Part II of that presentation, “Why a Church Is Not a Business.” Part II was removed from Part I. In Part II, Jerald Finney invited Evangelist and Pastor Terry Woodside to tell his story which demonstrates that a church which is a non-legal entity cannot be sued in America. Click here to go to the page which has links to all sermons and presentations at that meeting.)


 

Endnotes

En1 Is it illegal for a church in America not to incorporate? Does a church have to be a 501c3?

En2 Is it illegal for a church in America not to incorporate? Does a church have to be a 501c3?, What is a First Amendment Church?

En3 Federal government control of churches through 501(c)(3) tax exemptionThe church incorporation-501(c)(3) control scheme

En4  Does God Care if our Church is Incorporated? (The principles in this article also apply to the 501(c)(3) church), Articles, Essays, and Other Resources Related to the Doctrine of the Church, Incorporation, 501c3, Etc., What is an established church?, What is a First Amendment Church?,  A Call to Anguish: Churches Reject God’s Authority (November 21, 2017)(The real meaning of church 501(c)(3) application and status emphasized in analysis of new article: “A New Religion Forms That Will Worship A ‘Godhead’ Based on AI”)A “Christian” Refuge of Lies: An Expose of “The Church that Birthed America” (113017) ,God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (covers all aspects of the relevant issues).

Did President Trump do away with 501(c)(3) requirements?


A Publication of Churches Under Christ Ministry


Click here to go to All Written Course Segments
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Click here To Go to Links to All 5 Minute Youtube Course Segments


Jerald Finney
Copyright © December 2, 2017


Speech by President Trump: We are giving our churches their voices back


President Trump, desiring to help churches and “Christians,” and according to the advice of those “Christians”  who surround him, pledged to eliminate the Johnson Amendment which limits all nonprofits from endorsing and opposing political candidates. I believe he is sincerely trying to help churches. Accordingly, he signed an executive order easing restrictions on political activity by non-profits. Of course, he cannot unilaterally change the law; but he did all he could do to help – ease but not eliminate one of the five restrictions which come with 501(c)(3) status. Just as non-profit corporation status puts the state of incorporation over a church for many matters, 501(c)(3), a man made law, still puts the federal government and the IRS agency over churches with respect to certain rules that come with the chosen status.

Does this action by the President correct the problem with 501(c)(3)? No. I explain why in this article

One should be aware that the highest man made law in America, the First Amendment to the United States Constitution, and corresponding state constitutional provisions make clear that churches have a choice – remain under Christ only or submit themselves to the state and federal governments through corporate 501(c)(3) status.

Keep in mind, for example:

  • Matthew 16:18 “And I say also unto thee, That thou art Peter, and upon this rock I will build my church; and the gates of hell shall not prevail against it.” Is a church built partially or wholly by man (man’s law) a church of Christ? Is such a church His church?
  • Ephesians 1:22 “And hath put all things under his feet, and gave him to be the head over all things to the church.” Is Christ the head over all things to an incorporated 501(c)(3) or 508 church? The simple to comprehend answer is an emphatic, “No!”
  • Colossians 1:18 “And he is the head of the body, the church: who is the beginning, the firstborn from the dead; that in all things he might have the preeminence.”

Let us first briefly examine or look at what church 501(c)(3) status really is. This will highlight the real issue. We will have to touch on incorporation since the two are intertwined.

Most churches choose to apply for both corporate and 501(c)(3) tax exempt status even though a choice not to do so is protected by the First Amendment and corresponding state constitutional provisions. Churches who incorporate and/or get 501(c)(3) or 508 status are established churches. They combine with civil government under man-made law. They get some perceived “benefits” and powers from civil government. In return, they agree to abide by the non-profit corporation laws of the state of incorporation and the commandments which come with the federal 501(c)(3) law they sought and agreed to. They also agree that, in the event they have issue with a commandment imposed by the law, the authority who will decide the issue is the government through its court systems. Their authority for many matters is the civil government, not the Lord Jesus Christ. One might call those churches who constantly defy and complain about the rules or commandments they agreed to “hypocrites.”

Churches who seek and obtain 501(c)(3) agree to abide by the rules that come with 501(c)(3), and also to any future rules added by the federal government though legislation, or by the Internal Revenue Service and upheld by the courts. Maybe some do not realize what they are doing when they get such status; some may proceed without knowledge, understanding, and wisdom. Nonetheless, when they get the status, they agree to the rules and commandments which come with the status and they agree that, in the event their authority who will decide the issue is the first the agency process with appeal to federal court available to the losing side, not the Word of God. Corporate 501(c)(3) churches proudly proclaim victory when their authority rules in favor of their position and moan and groan when their authority decides against them. They cannot understand that they lost no matter what their authority decides because they have put themselves under the wrong authority, according to the Word of God; and even their so-called victories are riddled with compromise.

Originally, 4 commandments or rules, added by legislative law, came with 501(c)(3). The IRS added a fifth. Prior to Bob Jones University v. United States, 461 U.S. 574 (1983), there were four rules. Bob Jones University upheld the IRS “shall not violate fundamental public policy” rule. Now there are five commandments. The fifth one has not yet been applied, as far as I know, to a church. Many pastors do not preach of certain matters because they fear that they will be in violation of that rule—they do not wish to offend their master, their authority, by preaching certain offensive matters covered by the Word of God. Other pastors openly preach on prohibited matters knowing that the state may exercise their authority and command them to comply or lose their status. The only authority to which a church can then appeal is the civil court system who will decide whether they are not obeying their master and, if so, the consequences. By the way, the court will not allow such a church to make Bible based arguments. With corporate 501(c)(3) status comes the loss of many of the church’s First Amendment rights. A corporate 501(c)(3) church is a “legal entity,” an artificial person who has placed herself under the Fourteenth Amendment for many purposes thereby giving up much of her First Amendment protection.

One who does just a little study can easily understand that the governments of the state of incorporation and the federal government are the authorities, for many purposes, of a corporate 501(c)(3) church. Civil government is their head as to many matters. The Lord Jesus Christ is, at most, only one of their authorities or heads. For many churches, Christ is completely eliminated from the equation and their sole authority is civil government. Churches grieve our Lord by submitting to another head. Christ is not over “over all things to” those churches.  According to the Bible, this raises a very important question, “Are corporate 501(c)(3) churches churches of Christ, built by Christ and Him alone? They are churches, but are they Christ’s churches? The answer is obvious.

So the main issue is one of authority. Looking beyond that, only the legislature, not the President, can eliminate the Johnson Amendment or any other rule that comes with 501(c)(3) status. It is a law, passed by Congress and signed by the President. The President, of course, is the law enforcer. Like any law enforcer, he can choose to ease or relax his efforts to enforce what he deems to be an unjust law, you might say. He cannot do away with the fact that the authority of the 501(c)(3) church, as to the rules that come with it, is the federal government through its agent, the IRS. The courts, not the President, decide unresolved clashes between 501(c)(3) churches and the IRS. Only the legislature, not the President, can repeal a law subject to his signature of approval. The legislature has taken no action to overrule the Johnson Amendment in the many months since President Trump filed his executive order nor has President Trump encouraged the legislature to do away with either 501(c)(3) status or any of the other rules that come with 501(c)(3).

Even should the Johnson Amendment be eliminated by legislative law signed by the President, there would still be four other rules that churches agreed to comply with when they chose to apply for 501(c)(3) tax exemption. It is no secret that churches and so called “Christian” lawyers have also been worried about rule number five, the fundamental public policy rule, for at least 15 or 20 years. Their advice: “pray about it.” I would like to hear one of their prayers. I do not think they will pray, “Lord, forgive us for dishonoring you and causing you much grief by prostituting your churches. We repent. Help us to honorably withdraw from our unholy alliances.”

I have touched on the main issue. Let me restate some of the above points and list some other matters. President Trump’s speeches and his executive order reflect Christian revisionist history. They:

  1. ignore the fact that churches are not required to give up some of their First Amendment protections when they choose to become 501(c)(3) organizations who submit to the federal government as to certain matters;
  2. ignore the fact that churches voluntarily put themselves under 501(c)(3) with all the rules that accompany their choice spelled out in form 1028;
  3. ignore the fact that churches voluntarily give up much of their First Amendment protection when they place themselves under a law which commands them not to do certain things;
  4. ignore the fact that churches who incorporate and get 501(c)(3) status put themselves, for many purposes, under the Fourteenth Amendment;
  5. do not take into account that 501(c)(3) was a law implemented in 1954, 164 plus years after the adoption of the First Amendment;
  6. ignore the question of whether 501(c)(3) is even constitutional since the First Amendment religion clause says, “Congress shall make no law respecting an establishment of religion or preventing the free exercise thereof;”
  7. reflect a lack of understanding of the true history of the First Amendment;
  8. reflect the “Christian” revised history of the First Amendment;
  9. misrepresent what church/state establishment meant when the Constitution and First Amendment were adopted;
  10. misrepresent what Thomas Jefferson, for example, stood for (He stood for a secular state with complete separation of church and state);
  11. disregard and go contrary to Bible principles concerning church, state, and the relationship God desires between church and state;
  12. ignorantly work for the end-time one world union of church and state under the beast;
  13. etc.

I wish to make one other point: I believe that freeing 501(c)(3) non-profit organizations to become active in politics will unleash liberal 501(c(3) organizations–atheist, secular, and religious–who will fight for liberal candidates, and that those organizations substantially outnumber and have much more money and power than the conservative churches who constantly attack the rule. Those liberal organizations include Planned Parenthood, Inc. (an organization that gets a lot of government money), the Church of Wicca,  Inc. and many many other incorporated 501(c)(3) organizations and churches who will support liberal candidates.

In conclusion, I believe that President Trump is sincerely trying to help the cause of religious liberty. But he is being misled by certain “Christian” persons and organizations who will use any means necessary to achieve their goals. Their false Biblical interpretations and goals hasten fulfillment of end time prophecies—religion and government will unify and bring in a 3 ½ year of peace followed by 3 ½ year period of great tribulation, and finally the appearance of our Lord who will crush the world powers who are coming against Israel and then establish His 1000 year reign on the earth.


Links to some articles: Trump Vow: ‘Totally Destroy’ 501(c)(3) Political Activity Ban, February 3, 2017.  President Trump vowed to He signed an executive order easing restrictions on religious participation in politics. See Trump signs executive order to ease restrictions on religious participation in politics, May 4, 2017. TRUMP RELAXES 501(C)(3) POLITICAL ACTIVITY RULES, May 5, 2017.

The Bible Answer to the Question, “Is an Incorporated 501(c)(3) or 508 Church a Church of Christ?” (Prepared for a talk given at the September 16-19 Liberty Baptist Church of Albuquerque, NM, Southwest Baptist Heritage Camp Meeting. Click here to go to Part I of the video of that presentationClick here to go to Part II of that presentation, “Why a Church Is Not a Business.” Part II was removed from Part I. In Part II, Jerald Finney invited Evangelist and Pastor Terry Woodside to tell his story which demonstrates that a church which is a non-legal entity cannot be sued in America. Click here to go to the page which has links to all sermons and presentations at that meeting.)


Resources for Additional Study

A Call to Anguish: Churches Reject God’s Authority

The Trail of Blood of the Martyrs of Jesus/A Case of Premeditated Murder/Christian Revisionists on Trial/The History of the First Amendment
This book examines not only the history of the First Amendment but also the Catholic/Calvinist/Reformed tactics and motives for killing “heretics” and lying about history and other matters as they attempt to unite church and state.

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)

The church incorporation-501(c)(3) control scheme
(Section VI, Chapter 5 of God Betrayed; Chapter 5 of Separation of Church and State)

Separation of Church and State/God’s Churches: Spiritual or Legal Entities?

Is a church a spiritual or a legal entity?

Is Separation of Church and State Found in the Constitution?

The History of the First Amendment

An Abridged History of the First Amendment

God Betrayed/Separation of Church and State: The Biblical Principles and the American Application
This book examines all aspects of the issue of separation of church and state

For verification of the truths presented, see
List of Scholarly Resources Which Explain and Comprehensively Document the True History of Religious Freedom in America

 

A Critique of Pastor Steve Anderson’s YouTube Comments on Church Incorporation and Church 501c3 Status

Jerald Finney
Copyright © October 14, 2013

Article follows sermon links

Click here to hear Pastor Sam Adams sermon which reveals other Steven Anderson lies (Steven Anderson ignorantly attacks anti-501c3 church position, falsely claims his church is non-501-c3, makes false accusations, and blatantly lies to his church.)(Click here for Youtube of Pastor Adams’ sermon.)(To see Steven Anderson’s documents proving his church is 501c3 click here.)

Article:

"Pastor" Steven Anderson
“Pastor” Steven Anderson

Someone recently referred me to a YouTube excerpt from one of Pastor Steven Anderson’s sermons dealing with the issue of church Internal Revenue Code Section 501(c)(3): http://www.youtube.com/watch?v=p0l2EkAZwB8&feature=youtu.be. A brief review of his ridiculous tirade is in order since Pastor Anderson’s teaching in that blurb is published for the world and since it deals with the institution which Christ loved and gave Himself for. The author offers a cursory analysis in this article, but one can educate himself biblically, historically, and legally on these matters by going to the Separation of Church and State Law blog. Pastor Anderson’s statements, usually in red and parentheses, are followed by the author’s comments.

The author will address some of Anderson’s points in the order or his presentation:

(1) “I don’t go to church because all the churches are 501c3. You didn’t get that from reading the Bible….”

The Bible is a book of many principles. One such principle is separation of church and state. 501c3 churches have at least partially submitted themselves to a head other than the Lord Jesus Christ who desires to be the only head of the local New Testament church. This is explained in much detail in the materials on the above website. For specific information on 501c3 go to the following articles: Federal government control of churches through 501(c)(3) tax exemption and The church incorporation-501(c)(3) control scheme. By the way, all churches are not 501c3 or 508, both of which grieve the Lord. See Does God and/or Civil Government Require Churches to Get 501(c)(3) Status?. For more on church 508 status, see Church Internal Revenue Code § 508 Tax Exempt Status and The Bible Answer to the Question, “Is an Incorporated 501(c)(3) or 508 Church a Church of Christ?”. I know of many such churches. If you are looking for one in your area, give me a call. Even though there are numerous such churches in America, they are a small remnant, as always.

(2)  “You got that off the internet, off some website…. ”

How does he know where they got it? The author got it from studying the Bible and 501c3 to see if 501c3 displeases our Lord. That is where the author’s pastor got it. The truth about the matter is undeniable by any knowledgeable believer. Of course, one must first understand the Biblical principles of church, government, and separation of church and state before he can fully understand some more advanced matters, but the above articles will easily be comprehended by the believer who has done some study of the Bible. One can study the Biblical principles of church, government, and separation of church and state by going to sections 1-3 (A-C) of the book God Betrayed/Separation of Church and State: The Biblical Principles and the American Application. The book is available free in both PDF and online form. Or one can order this and other books by Jerald Finney by going to Order information for books by Jerald Finney.

(3) He then swerves into an explanation of the meaning of incorporation.

To understand incorporation, go to Church Corporate-501c3 Status, and especially to the Incorporation of Churches chapter. You will discover that he does not know what he is talking about. He is out of his field of expertise.

He states that the vehicle outside belongs to “the church” and that for the church to own it, the church has to be its own entity.

He is right about that. However, a church can take advantage of the use of a vehicle or the use of a building, for example without owning it. To own anything, a church must become a legal entity, as opposed to a spiritual entity. The Biblical principle is that God desires all His churches to remain spiritual entities only. Study the free materials above to understand this. The book, Separation of Church and State/God’s Churches: Spiritual or Legal Entities, is a short book for a pastor or believer who already has a basic knowledge of Biblical principles. Pastor Anderson does not meet that condition. The book is available in both PDF and online form, or can be ordered (see the link above).

(4)  He then abruptly asks,Who thinks we should get rid of driver’s licenses, … birth certificates, … not carry I.d…“?

That has nothing to do with church incorporation and 501c3. Those things involve the individual, not the church. This author has a driver’s license, birth certificate, and carries an I.D. Anderson, not knowing what he is talking about, resorts to “straw men,” and attacks the straw men. Those who are not studied in these matters may be convinced.

(5)  He says,Running a church legally is really complicated. I spend days….

He is incorrect. His church is run illegally and it takes so much time and effort to run his religious organization that he does not have the time to also pastor a First Amendment (New Testament) church. Maybe that is why he is so ignorant about these matters. He does not have the time to do the studying a pastor is instructed by the Bible to do. He does not have time to be a pastor because his religious organization is a legal entity (not a church or a spiritual entity) and the non-profit corporation law requirements of the sovereign under whose laws that entity was organized (the state)  overwhelm the pastor, the trustees, and the corporate offices in legal red tape. The incorporated religious organization, a legal entity, is illegally organized according to the Highest Law (God’s Law) and man’s law (The First Amendment to the United States Constitution). According to the First Amendment, the civil government may make no law respecting an establishment of religion or preventing the free exercise thereof. Internal Revenue Code Section 501(c)(3) is a law which was made by Congress which, when applied to churches, violates the First Amendment which is a statement of the Biblical principle of separation of church and state (not separation of God and state). Even though many religious organizations run down to get their illegal 501c3 status, the First Amendment guarantees churches the freedom to do things God’s way. Again, see the website for more information on this – the following articles give a quick look at the issues: Does God and/or Civil Government Require Churches to Get 501(c)(3) Status, and Christians Who Call Evil Good and Good Evil.

(6)  Then he says,Same thing with my business. Running a business is even worse than running a church…. [It takes me days and weeks to figure out my taxes].

He runs his church like he runs his business! Exactly. Are you getting the picture? Of course, when one runs a church like he runs a business, he is grieving our Lord, according to the Bible. No wonder this man is so utterly ignorant about these matters. Here he is, running his business and running a church according to the same principles. In addition, he leaves absolutely no significant time to study, prepare his sermons, and serve as a pastor.

(7)  “That is the way you have to do it in America to be legal in America, like you have to drive with a driver’s license…. I know a pastor in town … he has no driver’s license, he has no vehicle registration, he never files taxes, his church is totally off the grid, I mean he doesn’t report anything….. He even says to me, ‘Don’t do this’…. His church is much smaller than ours…. All of these people jumping up and screaming, ‘I don’t want to go to any church that’s incorporated,’ … you’d think he’d have 5000 people in his service this morning…. That’s shows me that these people are all just talk. They just have an excuse for not going to church….

There are plenty of non-incorporated non-501c3 churches. Refer to the author’s comments under (4) and (5) above for more relevant information. No more time will be expended to explain the obvious about these ludicrous remarks.

(8)  “There’s all this disinformation and lies out there claiming that any church that’s incorporated is of the devil, and that it’s worshiping Satan, and the head of the IRS actually runs the church….

See Separation of Church and State Law blog, for biblically, historically, and legally reasoned and reliable teaching on these matters. Perhaps Anderson is offering his spurious diatribe as justification for his own presumptuous, willful, or ignorant sin.

(9)  “None of it’s Biblical, none of it came from studying of the word of God, none of it came from the Holy Spirit.

Those assertions are applicable to his arguments.

(10) “There are different levels of going off the grid against government…. [Gets back into straw men arguments as “Driver’s License.”] I render unto Caesar the things that are Caesars.

He renders unto Caesar the things that are God’s when he incorporates a church. The church the author is a member of (Old Paths Baptist Church of Northfield, Minnesota), the pastor (Pastor Jason Cooley), and the members thereof render unto God the things that are His and unto Caesar the things that are Caesars. See Render unto God the Things that Are His/A Systematic Study or Romans 13 and Related Verses, available in both PDF and online form.

(11) “I’m not going to prison…. If anyone goes to prison because of the way offerings are taken and the way the bank account is, I’m the one that’s gonna go to prison. Pastor Anderson, the money that you make pastoring, I don’t think you should pay taxes on that. You need to be off the grid, our church needs to be totally off the grid. I church needs to do everything in cash. I’m the one that’s gonna go to prison and you’re just gonna disappear off into the sunset.

Anderson speaks like a businessman or the CEO or a corporate religious organization. He speaks in secular, not Biblical terms. A religious organization pays its pastor. The members of a First Amendment (New Testament) church provide for the pastor and his family.

The church the author is a member of is a First Amendment (New Testament) church (Old Paths Baptist Church of Northfield, Minnesota) which means it is non-incorporated and non-501c3. The pastor (Pastor Jason Cooley) pays income tax on the money given by the church body to provide for him and his family. Tithes, offerings, and gifts which are administered through a bank account (which is not in the name of the church but which is held in accordance with the law) are given to God, not to a religious organization or a corporation (as is the case with the incorporated and/or 501c3 religious organization), and used for Biblically acceptable purposes. If any pastor or church member commits a crime and is charged and convicted, he will be punished according to the prescriptions of his state (or the federal) penal code. That is true no matter how one’s church is organized. If one commits a tort, he is subject to suit in civil court, no matter how his church is organized. See Separation of Church and State Law and resources thereon for much more on this. See the website to learn who is more subject to liability – the member of the incorporated and/or 501c3 church or the member of a church which is not a legal entity.

(12) “Most churches are 501c3 and to say they’re wicked, you’re wicked.”

His misleading and false arguments and attacks would be funny if the subject matter were not so important. Sadly, many so called “Doctors” who are pastors, presidents of Bible Colleges, etc. are as lacking in substance and reasoning ability as this man as they argue before their “herd” and before the world, thereby not only hurting the cause of Christ as they mislead the members of their corporation while giving the world a good laugh as they are turned off to what they perceive to be a ridiculous religion. If one is going to invoke the ire of the world, why not do it in a manner which honors God – that is, with knowledge, understanding, and wisdom – the way the apostles did it and the way the Lord instructs us to do it in his word.

The author chooses to stop there with the analysis. The reader has access to enough information in the links above to check the matter out for himself. He can also get the same information by studying the Bible, law, and history. “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.” (2 Corinthians 11:2). “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). The incorporated churches and the 501c3 churches have taken on another lover for worldly approval, help, direction, control, power and financial gain. If a church is both incorporated and 501c3, that church has taken on two other lovers and is doubly the adulteress. These actions grieve our Lord, the Bridegroom, Husband, and Head of the church. Ultimately, these actions result in the death of the adulterous, heretical, and apostate churches.

Introduction to Section VI, Chapter 1 of God Betrayed: Separation of Church and State/The Biblical Principles and the American Application


Jerald Finney
Copyright © December 10, 2012


Note. This is a modified version of Section VI, Chapter 1 of God Betrayed: Separation of Church and State/The Biblical Principles and the American Application.


Many factors have contributed to the attacks on God’s Word and the apostasy of the church—for example, the enlightenment, the industrial revolution, and Darwinism. Enlightenment thought or humanism was brought into the church as religious modernism. Humanistic principles infiltrated most churches, including fundamental Bible believing churches, which moved from acting and preaching with the goal of glorifying God to acting and preaching with the goal being the happiness of man.

Religious apostasy was followed by moral awfulness which resulted in political anarchy. First, God and His principles were attacked and religious apostasy grew. Then followed moral depravity and then the denial by civil government of God’s authority and any established order under God. As to the first stage in the downfall of America, the states of the new nation invited the churches to an ungodly relationship with civil government through incorporation. Then, in the twentieth century the legislative and executive branches of the federal government, through the Internal Revenue Code (“IRC”), extended another invitation to churches to become more entangled and controlled by government. Most churches eagerly accepted that invitation. In the midst of these unions with civil government, religious modernism and revisions and interpretations of the Word of God were infiltrating churches and Christian educational institutions to one degree or another.

Jesus Christ is the head of His church in all things. However, God will permit a church to betray Him and take herself from under Christ in one thing, some things, or all things. Placing a church under some person or power in only one thing greatly displeases the Lord because doing so violates biblical precept. God’s Word did not say, “and gave him to be the head over all things to the church except one thing” or “all things except secular or earthly matters,” or “all things except property.” God’s Word says, “all things.”

“If Christ Jesus have left such power with the civil rulers of the world, [kingdoms and counties, or] for the establishing, governing, and reforming his church, what is become of his care and love, wisdom and faithfulness, since in all ages since he left the earth, for the general [beyond all exception] he hath left her destitute of such qualified princes and governors, and in the course of his providence furnished her with such, whom he knew would be [and all men find] as fit as wolves to protect and feed his sheep and people” (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. 158, quoting from 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).)!

It is impossible for a New Testament Church to remain a New Testament church if that church chooses to do one thing which may result in legal subjection to the civil government. In other words, when a New Testament church does anything contrary to Scripture which gives even partial claim of sovereignty over that church to the state, that church has committed a wicked act which subjects her to another head, thereby greatly displeasing the Lord. That church has betrayed the Lord.

Doing one thing that subjects a church to the state creates a legal entity. “Legal entity” means:

“Legal existence. An entity, other than a natural person, who has sufficient existence in legal contemplation that it can function legally, be sued or sue and make decisions through agents as in the case of corporations” (BLACK’S LAW DICTIONARY 893-894 (6th ed. 1990), definition of “legal entity.”).

Corporations are legal entities. On the other hand, a pastor/trustee may hold legal title to real and/or corporal personal property for the benefit of the Lord Jesus Christ through a Declaration of Trust without having created a legal entity. “Any kind of property, whether real or personal, freehold or leasehold, and any interest therein, whether legal or equitable, may be impressed with a trust. While the question of what property is made subject to a trust is determined by the terms of the trust, as a general proposition a property interest must be transferable to be the subject of an express trust.” (76 AM. JUR. 2D Trusts § 247 (2007)). Real property includes movable and tangible things such as furniture, merchandise, etc. (BLACK’S LAW DICTIONARY 1217, definition of “Property.”). Such a trust is not the church, and the church remains a purely spiritual entity. The pastor/trustee merely holds the property, as fiduciary, for the benefit of the beneficiary, the Lord Jesus Christ. In other words, such a trust is merely a way for a trustee to hold property for someone else’s benefit. It is important to understand that some types of trusts such as business trusts and charitable trusts are legal entities which differ legally from this type of pure trust. Some pseudo legal scholars who are above their heads in dealing with legal matters have referred to legal principles for those types of trusts in his analysis of this type of pure trust.

Furthermore, although there is no precedent in Scripture for a New Testament church, a strictly spiritual entity, to own property, a New Testament church obviously must occupy real property to exist. “Real property” means: “Land, and generally whatever is erected or growing upon or affixed to land” (Ibid., p. 1219, definition of “Real property.”). Hereinafter, the author will use the term “property” in referring to “real property.” In America, a New Testament church may occupy property in a manner consistent with biblical principle in at least three ways. As will be shown in Chapter 7 infra, a church may use property held by a pastor/trustee, under a Declaration of Trust, for the benefit of the Lord Jesus Christ. Second, a church may use and occupy property if the owner gives the church permission to do so. Or third, a pastor/trustee, under a Declaration of Trust, may lease property to be used by a church for the benefit of the Lord Jesus Christ.

A church who holds real and/or personal property through a corporation has partially placed herself under the control of someone other than the Lord Jesus Christ. Such a church is not under Christ in “all things,” and operates with two heads. A church who further seeks tax exemption under IRC § 501(c)(3) (26 U.S.C. § 501(c)(3) (2007)) (“501(c)(3)”) has agreed to further limitations and controls by a secular head.

True born again Christians in America have been blessed beyond measure. The First Amendment provided for religious liberty. Christians in America had the opportunity to keep God’s church pure and undefiled and to perform the great commission (“Go ye into all the world, and preach the gospel to every creature” (Mk. 16.15) without persecution from state or federal governments. What did they do? First, many churches ignored the sound biblical advice of men like Isaac Backus and entered into contracts with the state; that is, they incorporated. Then, when given the opportunity starting in the twentieth century, churches further submitted themselves to another head when they sought 501(c)(3) tax exemption.

To Baptists, passing from persecution to religious liberty without persecution was like God delivering the Israelites from Egyptian bondage and entering the Promised Land. God said to the Israelites in Egypt, “And I am come down to deliver them out of the hand of the Egyptians, and to bring them up out of that land unto a good land and a large, unto a land flowing with milk and honey” (Ex. 3.8a). God did deliver them into that Promised Land. God gave them many instructions and warnings prior to their entry into that land:

“And it shall be, when the LORD thy God shall have brought thee into the land which he sware unto thy fathers, to Abraham, to Isaac, and to Jacob, to give thee great and goodly cities, which thou buildedst not, And houses full of all good things, which thou filledst not, and wells digged, which thou diggedst not, vineyards and olive trees, which thou plantedst not; when thou shalt have eaten and be full; Then beware lest thou forget the LORD, which brought thee forth out of the land of Egypt, from the house of bondage.  Thou shalt fear the LORD thy God, and serve him, and shalt swear by his name. Ye shall not go after other gods, of the gods of the people which are round about you; (For the LORD thy God is a jealous God among you) lest the anger of the LORD thy God be kindled against thee, and destroy thee from off the face of the earth. Ye shall not tempt the LORD your God, as ye tempted him in Massah. Ye shall diligently keep the commandments of the LORD your God, and his testimonies, and his statutes, which he hath commanded thee. And thou shalt do that which is right and good in the sight of the LORD: that it may be well with thee, and that thou mayest go in and possess the good land which the LORD sware unto thy fathers” (De. 6.10-18).
“When the LORD thy God shall bring thee into the land whither thou goest to possess it, and hath cast out many nations before thee, the Hittites, and the Girgashites, and the Amorites, and the Canaanites, and the Perizzites, and the Hivites, and the Jebusites, seven nations greater and mightier than thou; And when the LORD thy God shall deliver them before thee; thou shalt smite them, and utterly destroy them; thou shalt make no covenant with them, nor shew mercy unto them: Neither shalt thou make marriages with them; thy daughter thou shalt not give unto his son, nor his daughter shalt thou take unto thy son. For they will turn away thy son from following me, that they may serve other gods: so will the anger of the LORD be kindled against you, and destroy thee suddenly. But thus shall ye deal with them; ye shall destroy their altars, and break down their images, and cut down their groves, and burn their graven images with fire. For thou art an holy people unto the LORD thy God: the LORD thy God hath chosen thee to be a special people unto himself, above all people that are upon the face of the earth” (De. 7.1-6).

The children of Israel did not do as the Lord had commanded them:

“And it came to pass, when Israel was strong, that they put the Caananites to tribute, and did not utterly drive them out” (Jud. 1.28).
“They did not destroy the nations, concerning whom the LORD commanded them: But were mingled among the heathen, and learned their works. And they served their idols: which were a snare unto them. Yea, they sacrificed their sons and their daughters unto devils, And shed innocent blood, even the blood of their sons and of their daughters, whom they sacrificed unto the idols of Canaan: and the land was polluted with blood. Thus were they defiled with their own works, and went a whoring with their own inventions. Therefore was the wrath of the LORD kindled against his people, insomuch that he abhorred his own inheritance. And he gave them into the hand of the heathen; and they that hated them ruled over them” (Ps. 106.34-41).

As shown in Section IV, Americans owe their religious liberty primarily to the Baptists. But many of those same Baptists who had been persecuted for so long in the fight for religious liberty proved again that man never changes—they never saw or they ignored the fact that incorporation entangled churches with the state contrary to biblical principle. Baptists—like the Israelites who, after God brought them into the Promised Land—did not complete the job God had given them. With religious freedom and material prosperity, many Baptists stopped searching the Bible for God’s truth in all matters and betrayed Christ by using their newly acquired freedom to partially subjugate themselves to an earthly power—the state. They practiced pragmatism and introduced a little leaven into many of their churches. They decided that they would proceed according to that which “worked.” God became a means, not an end. Their goal, at least partially, in the beginning became the happiness of man and not the glory of God. They had more important work to do than worrying about contending further for the sovereignty of God over His wife, the church. To remain totally under God and thereby glorify Him would be inconvenient. To incorporate would provide certain earthly benefits and give protection under the contract clause of the United States Constitution.

The results of Israel not obeying God took hundreds of years to play out. At first, the theocracy of Israel was directly under God who ruled through judges:

“[The period of the theocracy of Israel under the judges was] a time of deep declension of the people as they turned from God, the unseen Leader, and descended to the low level of ‘In those days there was no king in Israel: every man did that which was right in his own eyes’ (compare Judges 1.1 with 20.18). This should have been an era of glowing progress, but it was a dark day of repeated failure.
“The ‘hoop’ of Israel’s history [began] with the nation serving God. Then they took certain steps downward. They did evil in the sight of the Lord and served Baalim (see Judges 2.11). They forsook the Lord and they served Baal and Ashtaroth. The anger of the Lord was hot against Israel, and He delivered them into the hands of their enemies. Israel entered a time of servitude. Soon Israel cried out to God in their sad plight and distress. They turned to God and repented. God heard their prayers and raised up judges through whom they were delivered. Then again the nation served God.
“Soon the same old story repeated itself” (J. Vernon McGee, Joshua and Judges (Pasadena, California: Thru the Bible Books, 1980), p. 112-113).

Judges 17 through 21 chronicles events in Israel which represented the state of society at that time. In Judges 17 and 18 God presents the low spiritual state in Israel due to apostasy. In Judges 19 God gives an example of the moral awfulness to which Israel had descended. In Judges 20 and 21 God records the political anarchy of Israel, the final step down by a nation.

After that, the Israelites rejected the headship of God and demanded a king like the other nations. God allowed their request. Even though the nation Israel rejected God’s perfect will, Israel, before the nation split, and Judah, after the division, were blessed by God when ruled by good kings. Israel after the division never had a good king.

As long as the population at least honored the Word of God in most respects, the consequences were not dire. Why? The Bible teaches that God permits deviation from his perfect or directive will:

“It is important to distinguish between the directive and the permissive will of God…. God will take up His people and, so far as possible, bless them, even when they are out of His best. In Israel’s choice of a king (1 Sam. 8:7-9); in the turning back from Kadesh (Deut. 1:19-22); in the sending of the spies; in the case of Balaam—illustrations of this principle are seen. It is needless to say that God’s permissive will never extend to things morally wrong. The highest blessing is ever found in obedience to His directive will” (1917 Scofield Reference Edition, n. 1 to Genesis 46.3, p. 65).

Will a believer and/or a church say to God, “Thy will be done;” or will a believer and/or a church set its goal as the happiness of man and not the glory of God? God allows men to choose. He will say to a particular person and/or church who deviates from His will, “Go ahead and do it your way.” What kind of person are you? What kind of church do you belong to?

The experience of the Israelites in rejecting God and demanding a king is very similar to a church rejecting God as her only Head and seeking incorporation and 501(c)(3) status. When Samuel was judge over Israel, the Israelites demanded a king to rule over them so that they might also, as they put it, “be like all the nations; and that our king may judge us, and go out before us, and fight our battles” (1 S. 8.19). “[T]he LORD said unto Samuel, Hearken unto the voice of the people in all that they say unto thee: for they have not rejected thee, but they have rejected me, that I should not reign over them. According to all the works which they have done since the day that I brought them up out of Egypt even unto this day, wherewith they have forsaken me, and served other gods, so do they also unto thee. Now therefore hearken unto their voice: howbeit yet protest solemnly unto them, and shew them the manner of the king that shall reign over them” (1 S. 8.7-9).

Samuel, at God’s direction, told the people the bad consequences of rejecting the theocracy and choosing to be ruled by a king (1 S. 8.10-17). “Nevertheless the people refused to obey the voice of Samuel; and they said, Nay; but we will have a king over us; That we also may be like all the nations; and that our king may judge us, and go out before us, and fight our battles” (1 S. 8.19-20). Samuel later reminded them that the Lord had always, through His appointed judges, delivered them from their oppressors when  they repented of their evil (See 1 S. 12.6-11) and of their reason for seeking a king: “And when ye saw that Nahash the king of the children of Ammon came against you, ye said unto me, Nay; but a king shall reign over us: when the LORD your God was your king” (1 S. 12.12).

Although Israel’s demanding a king was called a “great wickedness” (1 S. 12.17), which they perceived after Samuel foretold and God sent “thunder and rain” (1 S. 12.17-18) on the day of the wheat harvest, the people did not repent of that evil. The people acknowledged their wickedness and asked Samuel to pray to God “that [they] die not” (1 S. 12.19), but they did not repent. Knowing that asking for a king was a great evil, they said to Samuel, “Pray for thy servants unto the LORD thy God, that we die not: for we have added unto all our sins this evil, to ask for a king” (1 S. 12.19). They were only concerned about their own temporal selves, their own happiness, and not the glory of God. Would not God have been greatly pleased and glorified had they repented, rejected their king, and asked God to rule over them as before? Samuel replied to them:

“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. Moreover as for me, God forbid that I should sin against the LORD in ceasing to pray for you: but I will teach you the good and the right way: Only fear the LORD, and serve him in truth with all your heart: for consider how great things he hath done for you.  But if ye shall still do wickedly, ye shall be consumed, both ye and your king” (1 S. 12.20-25).

The contrast between God as King and a man as king became readily apparent. Samuel said, “Now therefore behold the king whom ye have chosen, and whom ye have desired! and, behold, the LORD hath set a king over you” (1 S. 12.13). Saul, as king, quickly revealed the contrast. David (David, with all his faults, was called a man after God’s own heart.), and Solomon to a degree, were good kings of Israel before the division; and a few good kings (but mostly bad kings) ruled Judah, and all the kings of Israel after the division were bad. Furthermore, all the administrations under the kings, as the people had been warned (See 1 S. 8.11-18), consumed resources and the services of citizens that could have been enjoyed by the people and directed toward the glory of God. Israel separated from Judah because Rehoboam, the son of Solomon, in answer to their request to “make thou the grievous service of thy father, and his heavy yoke which he put upon us, lighter and we will serve thee” (1 K. 12.4),replied to them, “And now whereas my father did lade you with a heavy yoke, I will add to your yoke: my father hath chastised you with whips, but I will chastise you with scorpions” (1 K. 12.1). With time, the people and the kings continued to sink further into evil, the nation divided, and ultimately, after hundreds of years, the nations of Israel and Judah, as God had warned them, were taken into captivity.

Many churches in America have reached the point that Israel eventually reached after rejecting God. After Judah was taken into captivity, some were not taken into captivity, but were permitted to stay in Israel. Jeremiah warned them:

“And now therefore hear the word of the LORD, ye remnant of Judah; Thus saith the LORD of hosts, the God of Israel; If ye wholly set your faces to enter into Egypt, and go to sojourn there; Then it shall come to pass, that the sword, which ye feared, shall overtake you there in the land of Egypt, and the famine, whereof ye were afraid, shall follow close after you there in Egypt; and there ye shall die.  So shall it be with all the men that set their faces to go into Egypt to sojourn there; they shall die by the sword, by the famine, and by the pestilence: and none of them shall remain or escape from the evil that I will bring upon them” (Je. 42.15-17).

Against the warnings of God’s prophet, Jeremiah, they decided to go to Egypt (See Je. 42-44). They declared (falsely as to the blessings for worshipping the queen of heaven):

As for the word that thou hast spoken unto us in the name of the LORD, we will not hearken unto thee. But we will certainly do whatsoever thing goeth forth out of our own mouth, to burn incense unto the queen of heaven, and to pour out drink offerings unto her, as we have done, we, and our fathers, our kings, and our princes, in the cities of Judah, and in the streets of Jerusalem: for then had we plenty of victuals, and were well, and saw no evil.  But since we left off to burn incense to the queen of heaven, and to pour out drink offerings unto her, we have wanted all things, and have been consumed by the sword and by the famine. And when we burned incense to the queen of heaven, and poured out drink offerings unto her, did we make her cakes to worship her, and pour out drink offerings unto her, without our men?” (Je. 44.16-19)

Jeremiah pointed out God’s judgment of Israel for their idolatry which left Israel a land of “desolation, and an astonishment, and a curse, without an inhabitant” (Je. 44.22).

Like that remnant, some churches in America who know the truth refuse to repent of their evil. Their goal remains the happiness of man, not the glory of God. Many others simply do not know how to proceed to disentangle themselves.

The spiritual apostasy of churches in America has resulted in moral awfulness (which is obvious to any American Christian) and political anarchy. America is experiencing political anarchy because God has been discarded by the federal government. The philosophy of history exemplified by Israel in the Old Testament has played out in America. America is being judged and will be judged more severely, and the fault lies at the door of believers and churches.

As shown in Section I, Christ, the prophets and other men of God, have warned individuals, families, churches, America and every nation of the consequences of failure to submit to Him and His principles. Deviation from God’s directive will always bring bad consequences, sooner or later. To dishonor God on the highest level is soon followed by dishonor in many other ways, and God’s patience and mercy extend only so far. The overall trend after disobedience to God in Israel and in America’s churches and America today was and is always downward, away from God. This principle applies to a corporate 501(c)(3) religious organization in America. With a good pastor (in matters other than the headship issue), as with Judah when she had a good king, an incorporated 501(c)(3) religious organization may still be blessed by God, but not as she would be had she honored her marriage to the Lord Jesus Christ. Even with a good pastor, such an organization does not enjoy the full power of God, since, by her own choice, part of her power and blessings come from the state. Most likely such a church will begin to compromise the Word of God and the principles of God. Sooner or later that church will have a pastor who is not good. As more people are attracted by liberal churches, the number of Bible believing individuals and churches diminishes. The remnant grows smaller by the day. This is demonstrated by the growth of liberal “Bible believing churches,” and the churches of the Faith Movement, the Church Growth Movement, and the Emerging Church Movement as shown in Section II. Many of the churches in those movements are either incorporated 501(c)(3) religious organizations with God-fearing pastors (who did not understand the importance of keeping the marriage to the Lord pure and undefiled) or religious organizations started by new pastors such as Rick Warren.  This state of affairs has been reached in a relatively short time. America, as of 2007, has, since the Constitution, existed only two hundred eighteen years, not nearly as long as Israel had been in the land before the dispersion.

Originally, before and after the ratification of the United States Constitution, the only church involvement with the state was through incorporation. Any incorporation of churches at any time was and is wicked, and modern incorporation significantly subjects churches to the state. Churches rationalized that to incorporate was the pragmatic thing to do. By incorporating, they received protection from the state. They could contract—for example, they could contract with their pastors for his salary. Churches could hold property and receive bequests. As pointed out in “Recent Accelerated Apostasy in America” and other articles on this website, their goal was the happiness of man, not the glory of God. God became a means to an end, not the end. Churches reasoned, without examining Scripture, that doing certain things “worked” and therefore that doing those things was good or even of God.

In the twentieth century incorporated churches further freely submitted to civil government in both earthly and spiritual matters. The federal government took advantage of the new status of churches in order to control, educate, and define them. 26 United States Code (“U.S.C.”)(IRC) § 501(c)(3), an unconstitutional law which violates the First Amendment religion clause when applied to churches, has lured churches into entanglement with the federal government. As did the Israelites, God’s people in America turned from serving Him fully and entered into unholy alliances with the state and federal governments. Although churches may claim that incorporation only subjects a church to civil government in earthly matters, it is obvious that corporate 501(c)(3) churches submit to the civil government in some spiritual matters. Not only that, churches and church members become entangled in satanic rules and procedures that, if honored (and they should be honored by such an incorporated church since God’s people should always strive to keep their agreements, even anti-biblical contracts they willingly enter into), consume tremendous physical and material resources. The modern American incorporated 501(c)(3) religious organization many times contends with their new sovereign over what she may say and do. (See “1,000 Pastors who pledge to defy IRS and preach on politics from pulpit ahead of election misunderstand the law and the hierarchy of lawfor more on this matter.)

By incorporating, a church creates numerous contracts—a contract between the church and the state, a contract between the members or stockholders of a corporation, and between the corporation and its members or its stockholders—which substantially affect the church and the members. Contract, as opposed to biblical covenant, is a satanic/ humanistic/enlightenment principle. A contract is “a binding agreement between two or more persons or parties; esp., one legally enforceable” (WEBSTER’S COLLEGIATE DICTIONARY 251 (10th ed. 1995), definition of “contract.”). God is not included in a civil contract, whereas biblical covenant always includes God and His principles.

Just as marriage of man and woman is a biblical covenant which includes God, the marriage of Christ and His church is a biblical covenant. The Bible compares not only Christ and His church but also Jehovah and Israel to husband and wife. “For thy maker is thine husband; the LORD of hosts is his name; and thy Redeemer the Holy one of Israel; The God of the whole earth shall he be called” (Is. 54.5).  Experience and the Word of God teach man how a husband feels when his wife is unfaithful. The Old Testament teaches that God the Father felt the same way when Israel committed spiritual whoredom. Ezekiel 16 speaks of the harlotry of Jerusalem. God said to Jerusalem: “But as a wife that committeth adultery, which taketh strangers instead of her husband! They give gifts to all whores: but thou givest thy gifts to all thy lovers, and hirest them, that they may come unto thee on every side for thy whoredom” (Eze. 16.32-33).  “Surely as a wife treacherously departeth from her husband, so have ye dealt treacherously with me, O house of Israel, saith the LORD” (Je. 3.20)  God pleaded with Israel and his people to return unto Him. “… [T]hou has played the harlot, with many lovers; yet return again to me saith the Lord…” (Je. 3.1). “Turn, O Backsliding children saith the LORD; for I am married unto you…” (Je. 3.14). God’s grief over Jerusalem was displayed by Jesus when He lamented the rebellion of Jerusalem: “O Jerusalem, Jerusalem, which killest the prophets, and stonest them that are sent unto thee; how often would I have gathered thy children together, as a hen doth gather her brood under her wings, and ye would not!” (Lu. 13.34).

God gave some object lessons as to the way He felt about Israel’s spiritual fornication. Ezekiel was made a sign to Israel: God told him not to mourn the death of his wife (Eze. 24.15-27). Likewise, God used Hosea to communicate His feelings. Hosea was told to marry a woman who, after they had children, left him and became a harlot. “For their mother hath played the harlot: she that conceived them hath done shamefully: for she said, I will go after my lovers, that give me my bread and my water, my wool and my flax, mine oil and my drink. Therefore, behold, I will hedge up thy way with thorns, and make a wall, that she shall not find her paths. And she shall follow after her lovers, but she shall not overtake them; and she shall seek them, but shall not find them: then shall she say, I will go and return to my first husband: for then was it better with me than now. For she did not know that I gave her corn, and wine, and oil, and multiplied her silver and gold, which they prepared for Baal” (Ho. 2.5-8).

Like He will restore Israel, God told Hosea to restore his wife.

The Lord Jesus, as Husband of His church, likewise grieves at the unfaithfulness of His church. Christ and His wife, the church, are one flesh. He loves the church as Himself. “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. So ought men to love their wives as their own bodies. He that loveth his wife loveth himself. For no man ever yet hated his own flesh; but nourisheth and cherisheth it, even as the Lord the church” (Ep. 5.25-29).

Obviously, God, through Scripture and practical experience, has conveyed to born again believers all they need to know in order to understand Christ’s extreme love for His Church and the grief He suffers when His wife places herself, even partially, under another head.

Most churches in America, in choosing to place themselves under the state through incorporation and 501(c)(3) tax exempt status, made the same choice that the Israelites made—they chose to place themselves under someone besides God so that their new “king” may judge them, go out before them, fight their battles. They entered into an illicit relationship with the state. Good pastors who now understand church-state issues have been called to some of those churches. They are presented with a dilemma.

As could have been predicted from “rightly dividing the Word of Truth,” the civil government is doing the opposite of what the church wished (except for temporal benefits which increase the temporary “happiness of man”); and most incorporated 501(c)(3) religious organizations and members do not realize what is happening. The civil government has educated many or most “Christians” in anti-biblical principles and used the church to further its satanic purposes. In effect, many churches have become mere arms of the state. Civil government officials, who have absolutely no understanding of Romans 13 point out to miseducated or willfully ignorant church pastors and members—many of whom eagerly follow the directions of their illegitimate master—that under Romans 13 it is the duty of the church to serve the state at the whim of the state. In effect, churches have “rendered unto Caesar the things that are God’s.” Many such religious organizations use tithes and offerings, government money, money obtained from begging on street corner, and/or money from advertisements on television, radio, and elsewhere to carry on their ministries, giving donors tax-deduction acknowledgements available because of 501(c)(3) status. In other words, these incorporated 501(c)(3) religious organizations depend upon the power, authority, reasoning, and techniques of civil government to achieve their goals. Can you imagine our Lord, when Satan offered Him all the kingdoms of the world (See En1), if the Lord would bow down and worship him—that is, if the Lord would operate under satanic principles—accepting Satan’s offer (See Mt. 4.8-9; Lu. 4.5-7)? Instead, the Lord gave us the correct example by quoting Scripture: “Then saith Jesus unto him, Get thee hence, Satan; for it is written, Thou shalt worship the Lord thy God, and him only shalt thou serve” (Mt. 4.10; Lu. 4.8). Can you imagine the Apostle Paul, any other apostle, or persecuted Christians down through the ages when asked “by what authority do you these things,” responding, “by the authority of the state.”

“Churches” which operate even partially by authority of the state get some of their power from the state, not from God. If the power is not of God, it is of Satan. At least a portion of their power is earthly and temporary, not heavenly and eternal. They cannot say as did Peter to the man lame from birth, “Silver and gold have I none; but such as I have give I thee: In the name of Jesus Christ of Nazareth rise up and walk” (See Ac. 3.6). In fact, many churches have turned to another gospel, the social gospel, as their sole or primary offer to mankind. They give mankind temporary “help” but either leave out eternal spiritual matters or depend upon their methods, instead of those methods prescribed by God’s Word, to lead men to earthly “salvation.” They “[h]av[e] a form of godliness, but deny[] the power thereof” (See 2 Ti. 3.5). Paul told Christians to turn away from such (Ibid.).

Without God’s power spearheaded by New Testament churches, there will be no great revivals like those which occurred around the time of the adoption of the Constitution and for years thereafter. Without renewed and more active attention and awakening to the things of God, individuals, families, churches, and the nation will continue down the road to destruction.

Related to this issue of separation of church and state is the issue of the relationship of God and state. How would a nation under God operate? First, the goal of such a nation—the glory of God—would be clearly and emphatically stated in its constitution. According to its stated purpose, a nation under God would totally implement the principle of biblical covenant which includes two or more people or a nation and God in any agreement unleavened in any way by enlightenment principles such as the principle of contract or any other unbiblical principle. A nation under God would make known that all men have freedom of conscience as proscribed by the Word of God, but that the nation would proceed under the principles of the Word of God, the principles of Christianity, when addressing issues within its God-given jurisdiction in the criminal or civil law. Biblical principle would be used to determine the jurisdiction of civil government and civil government would operate only within the jurisdiction given it by God in His Word. A nation under God would recognize the sovereignty of God and would open up all civil government activities in Jesus name and only in Jesus name. A nation under God, although inherently recognizing the legitimacy of the New Testament church by recognizing the one true God and His principles, would not grant any type material benefits to false religions or to any churches. Such a nation would legitimately proclaim to its citizens and to all nations in the world that it is “one nation under God” whose goal was “the glory of God.”

After God called Israel to be a theocracy directly under Him, the Gentile nations continued under the dispensations of conscience and human government. “For when the Gentiles, which have not the law, do by nature the things contained in the law, these, having not the law, are a law unto themselves: Which shew the work of the law written in their hearts, their conscience also bearing witness, and their thoughts the mean while accusing or else excusing one another” (Ro. 2.14-15).

God still desired Gentile nations to choose to be under Him, but sadly both Israel and Gentile nations have governed for self and not God. The Word of God makes clear that Gentile nations, like Israel, are without excuse. “For the wrath of God is revealed from heaven against all ungodliness and unrighteousness of men, who hold the truth in unrighteousness; Because that which may be known of God is manifest in them; for God hath shewed it unto them.  For the invisible things of him from the creation of the world are clearly seen, being understood by the things that are made, even his eternal power and Godhead; so that they are without excuse” (Ro. 1.18-20). Romans 1.21-23 gives the seven stages of Gentile world apostasy, and Romans 1.24-32 gives the results of Gentile world apostasy.

Since America is not a nation under God, America has subverted the biblical concept of the relationship of church and state, God and state, and God and the church. Churches, even most “fundamental Bible believing churches,” have been willing, or willingly ignorant accomplices in this subversion. As will be shown, the states through incorporation and the Federal Government through the IRC have moved into the spiritual arena and invited churches to become established state religious organizations which are to a great degree controlled by the state. Most churches have eagerly accepted the invitations.

Civil government has no authority over a New Testament church, but it does have authority over incorporated 501(c)(3) religious organizations. Although the IRS recognizes that there is a distinction between churches and other types of religious organizations, a Moslem mosque, a Hindu temple, a “church” of Satan, a Wiccan “church,” Planned Parenthood, and any type religious organization that meets the test laid down by the Internal Revenue Service is treated exactly as or better than an incorporated 501(c)(3) “church” is treated. In the IRC, a 501(c)(3) church is included with a group of “religious organizations.” At the same time, the IRS and civil government have become involved with the exercise of religion, so that there is no “free exercise thereof” for the 501(c)(3) religious organization as intended by those who ratified the First Amendment. Some organizations which are not churches are classified as churches.

Through offering incorporation and later the 501(c)(3) tax exemption to churches, almost all of the states and the federal government opened the door, and most churches promptly entered and became incorporated 501(c)(3) religious organizations. Incorporation of churches was offered by states and did not violate the First Amendment because originally the First Amendment applied only to the federal government. However, the federal government was given some authority over the contracts created by incorporation because of the contract clause of Article I, Section 10 of the United States Constitution. Churches sought incorporation partly to gain federal government protection of the contract with the state.  The 501(c)(3) tax exemption further tied the church to the federal government. Through those devices, state and federal governments have successfully tempted most churches to entangle themselves with civil government, thereby removing themselves partially or totally from under the Headship of Christ and the First Amendment and placing themselves under the jurisdiction of the state of incorporation and the federal government.

Even though the civil government made an offer, churches did not have to accept it. Most did. Since the ratification of the First Amendment, the federal government has never forced a church to incorporate or get 501(c)(3) status. The Supreme Court still understands that the state cannot legally interfere with a church who does not willingly submit itself to the state. Inevitably, the population of America became more and more corrupted; and a time came when most Americans and most civil leaders were lost and without any understanding whatsoever of biblical principles and the nature of God. Furthermore, many or most church members were either lost or were spiritual babies who sought convenience rather than the truths of the Word of God concerning the issue of separation of church and state. As a result, churches have run to the civil government seeking incorporation and 501(c)(3) tax exempt status and put themselves under bondage to civil government.

In effect, as will be shown in this section, the incorporation-501(c)(3) tax exemption is nothing more than an exemption-education-control scheme. The state knows that it cannot control and educate a New Testament church. Civil government cannot tell a New Testament church what to believe, say, or do. The state has no control over such a church. A New Testament church will submit to only one Husband—the Lord Jesus Christ. She gets her spiritual orders from God’s Word, not the civil government. A New Testament church believes and acts upon God’s Words. On the other hand, an incorporated, 501(c)(3) religious organization, in addition to being involved in a wicked act against her Husband, is subject to the teaching and control of civil government.

Saved individuals and churches choose either to be free under God or to be in bondage under Satan. God wants His children and churches to be free. “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…. If the Son therefore shall make you free, ye shall be free indeed” (Jn. 8.31-32, 36).

Anyone who is not saved is in bondage to sin and the devil. “A Christian is free from the guilt of sin, condemnation (Jn. 3.18, 5.24), the power of darkness (Col. 1.13), the sting of death (1 Co. 15.54-57), the law of sin and death (Ro. 8.1), the power of indwelling sin (Ro. 6), the curse of the law (Ga. 3.13), and pride (Ro. 3.27).” (Insights from a sermon by Dr. Roy Thompson at Capitol City Baptist Church in Austin, Texas, on April 20, 2008).

After salvation, one still has to make choices. A church who incorporates and gets 501(c)(3) status chooses to place herself partially under the civil government and loses part of her freedom.

This does not mean that members of a church are free to commit crimes. As to infractions against another or society, the Bible provides that the state is there “to punish evildoers.” Christians are told not to do evil. “If ye be reproached for the name of Christ, happy are ye; for the spirit of glory and of God resteth upon you: on their part he is evil spoken of, but on your part he is glorified. But let none of you suffer as a murderer, or as a thief, or as an evildoer, or as a busybody in other men’s matters” (1 Pe. 4.14-15).

How many times do Christians and churches allow fear to control, paralyze, and enslave them? God desires to deliver those “who through fear of death were all their lifetime subject to bondage” (See He. 2.15). “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.  Ye are bought with a price; be not ye the servants of men” (1 Co. 7.22-23).

Although the lost man should fear God, the Christian is not to be subject to fear, even the fear of death for practicing his faith. “And fear not them which kill the body, but are not able to kill the soul: but rather fear him which is able to destroy both soul and body in hell” (Mt. 10.28). “For God hath not given us the spirit of fear; but of power, and of love, and of a sound mind” (2 Ti. 1.7). If death is no cause for fear to the Christian, why should anything else frighten, control, paralyze, and/or enslave him against the will of God?

Since the founding of the nation, Christians in America have suffered little persecution. When persecution for the Lord’s sake comes, the true Christian should rejoice as did persecuted apostles and Christians down through the ages: “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. 5.11-12).

Jesus said to the church in Smyrna, the suffering persecuted church, and only one of two churches against which the Lord had nothing bad to say: “Fear none of those things which thou shalt suffer: behold, the devil shall cast some of you into prison, that ye may be tried; and ye shall have tribulation ten days: be thou faithful unto death, and I will give thee a crown of life” (Re. 2.10).Unfortunately, most church members are more American than they are Christian; submission to biblical principles only is impractical and too contrary to the American way of life. The laws passed by the civil government provide that the church who submits to state authority will be able to attract and keep members who are more concerned about their material than their spiritual well-being; who are more concerned with temporary happiness and the absence of fear than with the glory of God. Many church members, including many pastors, either due to biblical ignorance and/or motivated by fear and greed, have misinterpreted or ignored fundamental Bible principles in order to become an arm of the state. Many times good pastors led the move to combine the churches they pastored with the state because they blindly followed their Bible college or seminary education. Also, many good pastors have inherited state-entangled churches and cannot decide what to do about it.

Endnote

The 1917 Scofield Reference Edition, n. 2 to Mt. 4.8, p. 998: “The Greek word kosmos means ‘order,’ ‘arrangement,’ and so, with the Greeks, ‘beauty’; for order and arrangement in the sense of system are at the bottom of the Greek conception of beauty.

      “When used in the N.T. of humanity, the ‘world’ of men, it is organized humanity–humanity in families, tribes, nations–which is meant. The word for chaotic, unorganized humanity–the mere mass of man is thalassa, the ‘sea’ of men (e.g. Rev. 13:1). For ‘world’ (kosmos) in the bad ethical sense, ‘world system’ John 7.7, refs.