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. 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.
Does God’s word support union or separation of church and state. Getting the correct answer to that question is vital for in the spiritual realm (organization of churches) and in the political realm (civil government matters dealt with in the political realm). Jerald Finney, as a believer and as an attorney, has been involved with both realms for many years.
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.
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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.).
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:
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.).
Have you ever done an in depth study of the biblical doctrine of the church? Every Bible believer, and especially every pastor, should have done such a study. Every Bible institute and college should give priority to such a study. Did not Christ “love the church and give himself for it?” Included in that study should be a study of the application of the doctrine of the church. In other words, a scholarly spirtual study of the church would require an in depth study of the definition, organization, and purposes of a church. This would require a study of such matters as the organization of churches as corporations, unincorporated associations, corporations sole, etc. and seeking Internal Revenue Code section 501(c)(3) of churches. Do such devices comport with biblical principles? Is our Lord grieved when such devices are employed by churches? What are the consequences to churches, individuals, families and the nation?
The players below will teach on the biblical doctrine of the church. In conjunction with other audio teachings on other pages of this blog, a spirit filled believer will be given the knowledge to answer all the questions in the paragraph above and more. You may or may not agree with all this teaching, but this study will be invaluable to the Bible believing Christian who wants to do things God’s way. This study is patterned after Section II of the book God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (Ordering information for this and other books is on the “Books” page of churchandstatelaw.com.).
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One cannot understand the biblical principle of separation of church and state without first understanding the biblical principles of government and the biblical doctrine of the church. Below are links to Jerald Finney’s teachings on the biblical principles of government using the information in Section I of the book God Betrayed/Separation of Church and State: The Biblical Principles and the American Application. All of Jerald Finney’s writings are now on this website. These broadcasts were prepared for radio broadcasts 6 or 8 years ago. The website, churchandstatelaw.com mentioned in the broadcasts is no longer available.
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Are you interested in understanding what Romans 13 and other related verses really teach about the relationship of a church and of individual Christians and families to civil government? Has your preacher ever preached on the verses? If so, what position did he take on these verses? Did he interpret the verses in their immediate context and in the overall context of Scripture? Did he explain why the first Christians, including the apostles, as well as God’s own angels and many other biblical characters repeatedly violated, and were sometimes rewarded by God for violating, the modern American “interpretation” of those verses? Did he tell you about the Christians since New Testament days who have been subjected to the most cruel tortures and killed (tarred and feathered, twisted on racks, boiling oil poured down their throats, thrown in with wild beasts, beheaded, pulled apart, beheaded, drowned, buried alive, hanged, etc.) for disobeying the powers that be for refusing to recant their faith in the Lord Jesus Christ and in Him alone? Did he explain to you that in America the First Amendment provides for religious liberty and that no church is supposedly required by man’s law to incorporate, get a 501(c)(3) tax exemption, or to become a legal entity of any kind? Did he explain to you the biblical doctrines of church, state, and separation of church and state?
Romans 13.1-2 and related verses are among the most abused Bible verses in America today. I use the word “abused” as opposed to “misinterpreted,” although people also misinterpret the verses while abusing them. According to Webster’s Dictionary, abuse means “to put to a wrong or improper use” or “to use so as to injure or damage.” Webster’s defines “misinterpret” as “to explain wrongly” or “to understand wrongly.” Those who use Romans 13.1-2 and related verses to justify submission to civil government in all matters, including spiritual matters or matters involving the first four commandments, have abused those verses. They have not considered the immediate and overall context of Scripture in reaching their conclusions. They have assumed state superiority in ecclesiastical affairs and the use of religion to further state policy. Such an assumption has been labeled as Erastianism and this assumption or philosophy pervaded all Europe, with the exception of Calvin’s ecclesiocratic Geneva, after the Reformation, and achieved its greatest triumph in England. Sadly, this assumption is widely accepted in America today.
The verses used to support Erastianism include Romans 13.1-2 (“Let every soul be subject unto the higher powers…. Whosoever resisteth the power, resisteth the ordinance of God: and they that resist shall receive to themselves damnation….”), and other Bible verses such as Matthew 17.24-27 (“Doth not your master pay tribute? …”), Luke 20.25 (“Render unto Caesar….” which is also recorded in Matthew 22.21 and Mark 12.17.), 1 Peter 2.13-14 (“Submit to every ordinance of man….”), and 1 Timothy 2.1-6 (which exhorts Christians to pray for all men, including rulers). Many nonbelievers as well as carnal and/or baby Christians in America confidently quote one or more of these verses out of context to support their position that Christians are to bow down to civil government in all things, or all things except limitations on the preaching of salvation.
Some go further and take the unbelievable position that these verses mean that churches should become state churches by incorporating, becoming unincorporated associations or charitable trusts, operating as corporations sole, getting 501(c)(3) tax exemption, or by some other means and that churches which do not are in sin. Many of those Christians and churches who take this position pressure churches which are under God, and God only, to put themselves under the state through one of the methods mentioned above.
If you are interested in an in-depth study each of the above mentioned verses of Scripture, click on the WordPress Players below. Each segment below is an edited version of a radio broadcast. Click the following links to hear Jerald Finney’s audio teachings (Right click link and left click “Save link as…” to download):
“And the lord commended the unjust steward, because he had done wisely: for the children of this world are in their generation wiser than the children of light” (Lu. 16.8b).
It is amazing to see that most of the fundamental “Bible believing” pastors and Christians that I know believe that something is wrong with a church who refuses to incorporate and get Internal Revenue Code (“IRC”) §501(c)(3) (“501(c)(3)”) status. Biblical principles are against incorporation and 501(c)(3) for churches, and civil law does not purport to require that churches get either corporate or 501(c)(3) status. In fact, the First Amendment to the United States Constitution, laws, and regulations of the federal government as well as the constitutions, laws, and regulations of the states guarantee that churches may remain free under God without persecution. This article addresses church 501(c)(3) status.
501(c)(3) invites churches to seek a tax exemption from civil government, even though the First Amendment already has erected a “high and impregnable wall” of separation between church and state which forbids civil government from making any law, including any taxing law, respecting a New Testament Church.
The more I study the subject of “separation of church and state,” the more I realize that secular scholars have more insight into the issue than do most of those, including pastors, who call themselves fundamental Bible believers. Both the Internal Revenue Service and secular scholars know that churches are not required by law to be incorporated and get 501(c)(3) status and that 501(c)(3), as applied to churches, is an exemption-definition-control scheme which is implemented simply by invitation. In this article I give a brief review of the 501(c)(3) exemption-control-definition scheme and insights from the law, from the Internal Revenue Service, and from legal scholars.
To qualify for tax exempt status under 501(c)(3) religious organizations must meet the following requirements, i.e. abide by the following rules:
1. Must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes,
2. net earnings must not inure to the benefit of any private individual or shareholder,
3. no substantial part of its activity may be attempting to influence legislation,
4. the organization may not intervene in political activity, and
5. the organization’s purposes and activities may not be illegal or violate fundamental public policy.
The above listed rules, except for rule number 5, are stated in 501(c)(3). The original 501(c)(3) law had no accompanying rules, but four of the five were added by legislative enactment, and signed into law by the president. The last one, “may not violate fundamental public policy,”is not stated in the law; that is, it is not listed as a requirement in § 501(c)(3). This requirement was unilaterally implemented by the Internal Revenue Service and upheld as law by the United States Supreme Court in the illogical Bob Jones University, 461 U.S. 574, (1983) case. The federal government may add additional requirements to the law in the future.
Under these rules, the state controls, defines, and instructs a corporate 501(c)(3) religious organization to a large degree. Control and definition go hand in hand. The federal government wants to control churches, and does so through 501(c)(3) and 508(c)(1)(A).
IRC § 508(c)(1)(A) declares that churches are an exception to the requirement for filing for 501(c)(3) tax exempt status. According to 508(c)(1)(A), churches are automatically tax exempt if they obey the rules and regulations that come with 501(c)(3). See Church Internal Revenue Code § 508 Tax Exempt Status (042814).
The IRS doesn’t hide the fact that churches are non-taxable under the First Amendment and that the exemption-definition-control scheme is implemented by invitation. The IRS proclaims in IRS Publication 1828 (2007):
“Although there is no requirement to do so, many churches seek recognition of tax-exempt status from the IRS because such recognition assures church leaders, members, and contributors that the church is recognized as exempt and qualifies for related tax benefits…. 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.”
In the exemption and restriction scheme, the government extends an invitation to incorporated “religious organizations” to receive a tax exemption in return for allowing the government to interpret and categorize their expression and activities.
Civil government not only knows what it is doing when encouraging churches to incorporate and seek 501(C)(3) status; it also blatantly belittles the fact that the IRC provisions exempting churches from taxation and providing for certain controls over corporate 501(c)(3) “churches” are contrary to the First Amendment. The federal government flaunts the lack of knowledge and understanding of the average Christian as to both spiritual and earthly matters. IRS Publication 1828 states:
“Congress has enacted special tax laws applicable to churches, religious organizations, and ministers in recognition of their unique status in American society and of their rights guaranteed by the First Amendment of the Constitution of the United States.” [Emphasis mine.] …
A comparison of the above statements of the IRS with the words of the religion clause of the First Amendment reveals the fact that the IRS flaunts the fact that Congress has enacted laws “respecting the establishment of religion and preventing the free exercise thereof.” The First Amendment religion clause says:
“Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof….” [Emphasis mine.]
“The imposition of a tax is, after all, an assertion of power and an ‘application of force.’ The same is true of the decision not to tax, or to exempt from taxation. A power is no less real that is exercised selectively or indulged with restraint. The decision to exempt certain associations, persons, activities, or things from taxation presupposes and communicates the ability to do otherwise; definitional lines drawn to mark the boundaries of such exemptions implicitly assert the power to draw them differently…. My claim here is that the decision to exempt religious associations from federal taxation may reasonably be regarded as an assertion of power—the power, perhaps, to ‘destroy’—over these communities, their activities, and their expression….
“In other words, maybe the power to tax churches, to exempt them from taxation, and to attach conditions to such exemptions really does as Chief Justice Marshall quipped, ‘involve the power to destroy’ religion. Neither heavy-handed repression nor even overt hostility toward faith is required, but merely the subtly didactic power of the law. Government need only express and enforce its own view of the nature of religion—i.e., that it is a private matter—and of its proper place—i.e., in the private sphere, not in politics—and religious believers and associations may yield to the temptation to embrace, and to incorporate, this view themselves….
“It is an exemption-and-restriction scheme in which the government extends an invitation to ‘religious organizations’ to receive a tax exemption in return for allowing the government to interpret and categorize the expression and activities of the church. There is the danger that, having made their own the government’s view of religion’s place, now-humbled and no-longer-prophetic religious associations will retreat with their witness to the ‘private’ sphere where—they now agree—they belong, leaving persons to face the state alone in the hollowed-out remains of the public square….
“Still it strikes me that the Internal Revenue Code Section 501(c)(3)’s exemption-and-restriction scheme is noteworthy in the extent to which it invites government to label as ‘propaganda’ or ‘campaign[ing]’ what are, for religious believers and communities, expressions of their faith and responses to their calling. It is far from clear that this is an appropriate task for the liberal state….
“My concern … is that the premises of the conditional exemption scheme, the labeling it invites, and the monitoring of distinctions it creates will tame religion by saying what it is and identifying what it is not, tempt religion to revise its conception of itself and of its mission, and convince religious consciousness to internalize the state’s own judgment that faith simply does not belong in politics….
“[The tax exemption] is simply the government’s way of paying churches not to talk about certain things, enforce certain beliefs, or engage in certain actions—in other words, it’s the government’s way of privatizing the church….
“By determining for its own purposes the meaning of religious communities’ statements and activities, and by enforcing the distinctions it draws, government subtly reshapes religious consciousness itself. In other words, by telling religion what it may say, really is saying, or will be deemed to have said, and by telling faith where it belongs, government molds religion’s own sense of what it is….
“[Certain pronouncements] led my colleague, Professor Bradley, to suggest in another context that ‘[t]he Court is now clearly committed to articulating and enforcing a normative scheme of ‘private religion.’ Indeed, he argues powerfully that the Court’s post-Everson v. Board of Education cases ‘are most profitably understood as judicial attempts to move religion into the realm of subjective preference by eliminating religious consciousness.’ … [T]he Court turned to privatization ‘as the ‘final solution’ to the problem of religious faction.’ Its ambition—not merely the unintended effect of its decisions—is not only to confine the potentially subversive messages of religion to a ‘nonpublic ghetto,’ but also to revise and privatize the messages themselves. Having acquiesced to judicial declarations that it is a private matter, and accepted that its authority is entirely subjective, religious consciousness is unable to resist the conclusion that its claims to public truth are ‘implausible nonsense,’ and therefore cannot help but concede the field of public life and morality to government….
“[T]his privatization of religion is not simply its institutional disestablishment or an entirely appropriate respect on government’s part for individual freedom of conscience and autonomy of religion institutions. Nor is the claim only that the exemption privatizes religion by deterring political activism and silencing political advocacy by religious believers and communities. It is, instead, that the exemption scheme and its administration subtly re-form religion’s conception of itself. Government evaluates and characterizes what churches say and do, and decides both what it will recognize as religious and what it will label as political….
“[P]rivatization of the church is its remaking by government and its transformation from a comprehensive and demanding account of the world to a therapeutic ‘cacoon wrapped around the individual.’ It is a state-sponsored change in religious believers’ own notions of what their faith means and what it requires…. The government tells faith communities that religion is a private matter, and eventually, they come to believe it.
“And finally, the retreat of religious associations to the private sphere suggests an ill-founded confidence that government will not follow. But it will. The privatization of religion is a one-way ‘ratchet that stems the flow of religious current into the public sphere, but does not slow the incursion of political norms into the private realm.’”
“There is an assumption among contemporary scholars [&, I might add, among Pastors and other Christians] that a church doing without tax exemption is ‘fundamentally repugnant,’ so there is no need for substantive analysis of the tax issues involved if a church becomes taxable. Instead of analyzing the tax problem, the tax problem tends to be used to introduce ‘bigger’ ideas about the Constitution, religion, and politics. In the current scholarship, the context of the issue – religion and politics – tends to become substituted for the substance: federal income taxation. The critical issue, however, is federal income taxation.”
Professor Hatfield states that he uses the terms ‘Taxable Church’ and ‘Tax Exempt Church’ to make it clear that churches need not be Section 501(c)(3) organizations.…
Professor Hatfield states, “A tax without a cost has no meaning.… Because of the unique treatment churches receive under the Internal Revenue Code, the impact of the revocation is likely to be more symbolic than substantial.”
He states: “Churches ought not make guesses about the value of their assets or their moral convictions. There is no reason to believe that most American churches are eager to claim an express political identity, though there are indications that, more and more, religious and political identities in America are being fused. For churches with a clear moral conviction to campaign, the implication of the Asset Management Analysis is clear: crunch the numbers. Determine the cost of losing tax exemption. Decide if that cost is worth campaigning. Do not be distracted by imaginations as to what tax exemption is about. It is about taxes. It is about money. It is not about the ‘right’ and ‘wrong’ way to be a church, which is a religious issue and not a tax issue. It should be – and presumably is – the religious convictions and not the tax worries of churches that keep them out of politics.”
Thus, a New Testament Church (“NTC”) – that is, a church operating according to New Testament principles – is non-taxable, because even if the term “taxable” is used, civil government cannot, according to its own IRS law, tax a NTC because (1) all her income is from gifts (See Section 102 of the IRS Code; Professor Hatfield points this out in his article), and (2) a NTC spends every dime given in tithes and offerings for church ministries. Since gifts are not net income, what is left after subtracting expenses from net income? Even a business with no net income pays no taxes. And an individual or a business has to make a certain amount of money before paying any taxes.
How can it be that “Bible believing” Christians have gotten the churches of America so far astray from the principles for churches laid down by God in His Word? Are pastors and Christians ignorant or are they willfully ignorant? We cannot hope to straighten America out unless we first straighten our churches out, but it seems that more Christians are concerned about the state of America than they are about the state of the churches in America. God’s people and God’s churches, as well as America, are being destroyed because of a lack of knowledge.
Note. The sodomites understand what 501(c)(3) for churches means, yet pastors and other Christians continue to ignore the issue because they, like lepers to whom the leprosy has spread to the head, have ‘their understanding darkened, being alienated from the life of God through the ignorance that is in them, because of the blindness of their heart: Who being past feeling have given themselves over to lasciciousness, to work all uncleanness with greediness” (Ephesians 4.18-19). Here is a link to a sodomite article on the issue: “Equality is what we’re all about in Maine” (110518: Checked link; link is no longer active).
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“Woe unto them that call evil good, and good evil; that put darkness for light, and light for darkness; that put bitter for sweet, and sweet for bitter” (Is. 5.20)! I would guess that most Christians would apply this verse, as I have in the past, to the unregenerate, and possibly to carnal Christians. But having been intimately involved in two fundamental Bible believing churches since being saved, I have by experience learned that many pastors, missionaries, and other Christians have been deceived as to the doctrines of church, government, and separation of church and state to the extent that they call certain evil good and certain good evil, put darkness for light, and light for darkness, bitter for sweet, and sweet for bitter. Please let me explain.
My pastors have always stood for the biblical doctrines of church, state, and separation of church and state. Nonetheless, they associate with pastors and other Christians who are members of state churches. By state churches, I mean churches who are legal entities. 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).”
Many avenues are open for a church to become a legal entity. A few of many examples are incorporation, corporation sole, unincorporated association, 501(c)(3) tax exemption, and taking insurance in the name of the church.
A New Testament church (which, in America, is also a United States Constitution First Amendment church) cannot also be a legal entity. A New Testament or First Amendment church is a spiritual entity only, and cannot sue or be sued. A New Testament church is a spiritual body of whom Christ is the head and the members on earth the body (Jn. 3.28-29; Ro. 7.4; 1 Co. 12.12-27; Ep. 1.22-23; 4.15-16; Col. 2.19). The Bible calls Jesus Christ the bridegroom and husband of the church who is the bride and wife (see, e.g., Ep. 5.22-33; 2 Co. 11.1-4; Re. 19.6-8).
When a believer who is walking in the Spirit according to knowledge, wisdom, and understanding applies earthly fact to biblical principle, he cannot help but see that a church who becomes a legal entity puts herself at least partially under another head, submits herself at least partially to another lover, entangles herself in earthly as opposed to biblical or spiritual procedures and requirements, and is at least partially financed, educated, directed, and/or controlled by an earthly entity (two such entities if a church is both incorporated and also under Section 501(c)(3) of the Internal Revenue Code). In other words, such a church has violated the biblical principle of separation as well as many other biblical principles. (See God Betrayed/Separation of Church and State: The Biblical Principles and the American Application and/or Separation of Church and State/God’s Churches: Spiritual or Legal Entities? and other books by Jerald Finney for a thorough analysis of these matters. Click the following link to preview God Betrayed: Link to preview of God Betrayed. The book can be ordered from the “Books” page of the “Church and State Law“ website.” These books and many other resources are available on the “Books” page of the “Church and State Law” website.)
Here are some earthly facts about incorporation which can be applied to biblical principles:
(1) The sovereign of a non-profit or private corporation such as an incorporated church is the state (see, e.g. 18A AM. JUR. 2D Corporations §§ 74, 156 (2007)).
(2) “A corporation is an artificial being, invisible, intangible, and existing only in contemplation of law. As a mere creature of law, it possesses only those properties which the charter of its creation confers upon it, either expressly or as incidental to its very existence; these are such as are supposed best calculated to effect the object for which they were created. It is essentially the legal identity of a set of contractual obligations and entitlements” (18 AM. JUR. 2D Corporations § 1 (2007)).
A biblical and historical Baptist principle is that God desires separation of church and state, not separation of God and church or separation of God and state. Study Jerald Finney’s writings and/or audio teachings to discover the truth about and how to apply this principle.
(3) “A corporate charter frequently is described as a contract of a threefold nature; that is, a contract between the state and the corporation, a contract between the corporation and its stockholders [or members if a private religious corporation], and a contract between the stockholders [or members] inter se. The charter also is spoken of as a contract between the state and the corporators” (18 AM. JUR. 2D Corporations § 81 (2007)). Other contracts are created by the bylaws of the corporation: contracts between the members or stockholders of a corporation, and contracts between the corporation and its members or its stockholders. Contract is not biblical because contract leaves God out of the equation. The controlling party to the contracts involved in church incorporation is the state, and the state will not allow biblical principles to be invoked in resolving any disputes arising under those contracts. The multiple contracts created by the articles of incorporation and the bylaws entangle the incorporated church with earthly satanic concerns.
(4) An incorporated 501(c)(3) church gets part of her powers from God and part from two civil governments-the state of incorporation and the federal government. She is under three heads. The church, as a legal entity, can sue and be sued as to both earthly and spiritual matters. The church must have elected officers who conduct business meetings, meet statutory requirements, etc. as required by the law of the sovereign, the state of incorporation. The church, be getting 501(c)(3) status, agrees that she will abide by the rules that go along with 501(c)(3); the church has become part of the 501(c)(3) government education and control scheme for churches.
(5) The incorporated church, as has been stated, is an artificial person and a separate legal entity. This has many ramifications.
(6) The purpose of the corporation is at odds with the God-given purpose of a church. Ultimately, the purpose of a church is to glorify God by submitting herself to her Husband in all things (See Ep. 5.24). The basic purpose of incorporation is to allegedly increase the happiness of man by creating a “distinct legal entity, with legal rights, obligations, powers, and privileges different from those of the natural individuals who created it, own it, or whom it employs” (18 AM. JUR. 2D Corporations § 44 (2007)).
(7) A corporation and a church have different creators. Church members, under authority of and in conjunction with the state, create the corporation. God supernaturally creates a church: “And the Lord added to the church daily such as should be saved” (Ac. 2.47b).
(8) The organization of a church and a corporation are different. The incorporated “church” has “employees.” Even should the incorporated “church” call their “employees” ministers, the state looks at them as “employees,” and the state is the sovereign of the corporation. A New Testament church cannot have employees and remain a New Testament church.
(9) Whereas a church is to have pastors, teachers, and so forth, state laws which create corporations require the corporation to have officers such as president, treasurer, secretary, and so forth.
(10) Ownership of a church and a corporation differ. “Members in a nonprofit corporation are the ‘owners’ of the corporation and generally play a role similar to shareholders in for-profit corporations” (18A AM. JUR. 2D Corporations § 609 (2007)). The corporation owns the assets of the church. Jesus Christ owns a New Testament church, and a New Testament church owns nothing. In America, a New Testament church can still enjoy the use of both real and personal property without owning it. Old Paths Baptist Church church and state law ministry helps churches structure themselves as New Testament churches.
(11) An incorporated church must deal with all the government red tape that comes with incorporation. The incorporated church must now elect officers, hold business meetings, notify members of those meetings pursuant to statutory requirements, keep records, etc. All these secular activities take tremendous time, energy, and resources which could be used in pursuing the God-given purposes of a church. The incorporated church who does not comply with statutory requirements is being dishonest and could face further problems from her sovereign state.
(12) An incorporated church, having compromised her love for her Husband, will continue to make incremental compromises, and ultimately (perhaps in 1, 5, 10, 50, 100, or 200 years or more) will fall into heresy and apostasy. And from the beginning of that initial compromise, the Lord, even though longsuffering in His love and mercy, is grieving because of His wife’s compromise.
(13) 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.
An analysis of corporation sole and unincorporated association reveals the flaws in those types of legal entities when applied to churches. Internal Revenue Code 501(c)(3) tax exempt status puts a church further under the control of the state and is thoroughly analyzed in two of the above mentioned books written by Jerald Finney. Any time a church sets herself up to be a legal entity, she violates biblical principle, grieves our Lord, and puts herseslf on the road to heresy and apostasy. As long as a church has a good pastor, God will still bless that church to an extent. However, both the Old and New Testaments warn about the ultimate consequences of taking that first step away from our spiritual lover. Sooner or later, a state church will have a pastor who will no longer honor God, and she will degenerate deeper and deeper into heresy, and ultimately into apostasy.
My pastor is a great man of God who preaches the whole word of God. In the past, before I became a member of Old Paths Baptist church, I attended church conferences which were well attended by pastors and missionaries. At those conferences, certain of those pastors and missionaries have struck out against the fact that the church which I attended was not a state incorporated 501(c)(3) church. In addition, I have, over the years, witnessed many other Christians who believe that a church in America should become state incorporated 501(c)(3) church, and have seen them become very angry at a pastors who refuse to operate as a state church. These Christians are, in effect, calling evil good and good evil. They are, as to this aspect of their Christian walk, proceeding without knowledge and wisdom; they are walking in darkness rather than light. They know not of which the speak (and act). They are on the road to heresy and apostasy.
One more relevant matter (mentioned above) needs to be addressed. A church in the United States can choose to be either a New Testament church who operates according to biblical principles or a state church. The First Amendment to the United States Constitution as well as provisions in most or all state constitutions provide that churches can operate totally free from governmental control. Churches in America, by law, can operate according to the principles of the Word of God. Those who choose the latter will not be defined, controlled, and restricted by the world as is the state church, but they will suffer a degree of persecution by some other Christians.
Many Christians have not heeded the warning of Col. 2: 6-8:
“As ye have therefore received Christ Jesus the Lord, so walk ye in him: Rooted and built up in him, and stablished in the faith, as ye have been taught, abounding therein with thanksgiving. Beware lest any man spoil you through philosophy and vain deceit, after the tradition of men, after the rudiments of the world, and not after Christ.” They have not, to one degree or another, escaped the corruption that is in the world through lust because they have not added to their faith knowledge without which they are “blind, and cannot see afar off.” When God’s people reject knowledge, they will be destroyed (see 1 Peter 1.4-10; Hosea 4.6).
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The local church sanctified and cleansed by the washing of water by the word——————–A ministry of Charity Baptist Tabernacle of Amarillo, Texas led by Pastor Ben Hickam. "Would to God ye could bear with me a little in my folly: and indeed bear with me. For I am jealous over you with godly jealousy: for I have espoused you to one husband, that I may present you as a chaste virgin to Christ. But I fear, lest by any means, as the serpent beguiled Eve through his subtilty, so your minds should be corrupted from the simplicity that is in Christ" (2 Corinthians 11:1-3). ————————————Jerald Finney, a Christian Lawyer and member of Charity Baptist Tabernacle, having received this ministry in the Lord, explains how a church in America can remain under the Lord Jesus Christ and Him only. "As every man hath received the gift, even so minister the same one to another, as good stewards of the manifold grace of God. If any man speak, let him speak as the oracles of God; if any man minister, let him do it as of the ability which God giveth: that God in all things may be glorified through Jesus Christ, to whom be praise and dominion for ever and ever. Amen" (1 Peter 4:10-11; See also, Ephesians 4::1-16 and 1 Corinthians 12:1-25). "Take heed to the ministry which thou hast received in the Lord, that thou fulfil it" (Colossians 4:17). "And hath put all things under his feet, and gave him to be the head over all things to the church" (Ephesians 1.22; See also, e.g. Colossians 1:18).
Simply Church 