Tag Archives: church incorporation

A Call to Anguish: Churches Reject God’s Authority


Recommended sermon which further explains this preliminary article:
Authority, the Greatest Thing in the Universe
Dr. Greg Dixon 2005.
This sermon explains the two meanings of power as used in the Bible and the importance of authority and power and correct doctrine to a church. It explains how great men of God can proceed according to some false doctrine and the consequences thereof.

Recommended: listen to this 7 min. 24 sec. excerpt from a sermon, in conjunction with this article:
A Call to Anguish


Jerald Finney
Copyright © November 21, 2017


A Call to Anguish: Churches Reject God’s Authority

1God grieves because His people neither understand nor honor His authority and His precepts. God’s grief calls churches and believers to anguish, but few grieve, few cry, few pray, few even know that there is a call to anguish. The call started a long time ago. Authentic churches in the colonies and then the new nation, even though warned by God’s remnant, betrayed their roots and compromised the authority of God. Their betrayal passed on to future churches. The betrayal of God increased exponentially for 225 plus years to this very day. This article points out one proof of the consequences of this betrayal that should call believers and churches to anguish.

God ordained civil government and laid out its jurisdiction. God gave civil government no authority or ability to define “church.” God defines “church” in the New Testament.  God also made clear that church and state were to remain totally separate. Yet, that was never the case, except for a remnant, in either the American colonies or the states.

How far off base would civil government go in the definition of “church” as multitudes of organizations sought and continue to seek non-profit corporation and tax exempt status? Let us look at an illustration. “A New Religion Forms That Will Worship A ‘Godhead’ Based On AI” states in the introduction:

“Anthony Levandowski has already filed paperwork with the IRS for the nonprofit corporation that is going to run this new religion.  Officially, this new faith will be known as ‘Way Of The Future.’” The article goes on to explain the tenets of the “Way Of The Future,” which include a faith in science which will create a “Godhead” which will make things better and a denial of the existence of God.

Had God remained the sole authority for churches, organizations  like “Way of the Future” could have existed, but they could not have received official sanction and “benefits” from any authority, earthly or heavenly.

Religious Americans, to include many Baptists alongside obviously heretical or apostate Protestants and Catholics, gave civil government the power, the authority to define “church.” Civil government took to the task, first in issues involving state non-profit corporate status; then, later in the twentieth century, income tax exemption status.

As to federal tax exemption law, the authority has developed a process and rationale to determine whether an organization applying for 501(c)(3) tax exempt status is a “church.” When determining whether an organization is a “church,” a “religious organization,” or a “religious society,” the IRS (and court, if the IRS ruling is appealed), has a 14 part criteria, which—though not all-conclusive since other factors will be considered when deemed appropriate by the IRS—is a man-made definition; a definition which is partially contrary to the Word of God. En 1 gives the IRS definition of church with link to online IRS webpage; En 2 discusses a sample IRS ruling; En 3 briefly discusses some cases which have attempted to define church and links directly to those cases.

The IRS agency makes initial determinations, but the ultimate authority is the judiciary. Regardless of the ruling of the IRS, the losing party can appeal to the appropriate court asking for reversal and laying out their arguments for their position. Ultimately, the case could go all the way to man’s highest authority on issues such as this, the United States Supreme Court.

What is wrong with this? God made clear that Christ in heaven is to be the only authority (power or head) “over all things to” His churches. Put another way, a church, the spiritual body whose feet walk and work on earth, is to be connected to only one spiritual head, Christ in heaven. This connection was made after Christ ascended to heaven and filled the members of the church with the Holy Ghost on the day of Pentecost (Ac. 2.4). God the Son, before his ascension, walked with his disciples and apostles. God the Holy Ghost now indwelt them, thereby giving them a direct spiritual link to their God-ordained Head who was now in heaven.

  • “And what is the exceeding greatness of his power to us-ward who believe, according to the working of his mighty power, Which he wrought in Christ, when he raised him from the dead, and set him at his own right hand in the heavenly places, Far above all principality, and power, and might, and dominion, and every name that is named, not only in this world, but also in that which is to come: And hath put all things under his feet, and gave him to be the head over all things to the church, Which is his body, the fulness of him that filleth all in all” (Ep. 1.19-23).
  • “Now therefore ye are no more strangers and foreigners, but fellowcitizens with the saints, and of the household of God; And are built upon the foundation of the apostles and prophets, Jesus Christ himself being the chief corner stone; In whom all the building fitly framed together groweth unto an holy temple in the Lord: In whom ye also are builded together for an habitation of God through the Spirit” (Ep. 2.19-23).
  • “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” (Col. 1.18).

From the above verses, and many more that could be quoted, one sees that God desires his churches to be spiritual entities or bodies (See also, e.g., Ep. 4 and the whole book of Ep., Col., and 1 Co. 12 for more on churches as spiritual bodies) connected to their only God ordained Head, the Lord Jesus Christ in heaven, while walking and working for the glory of God as heavenly, spiritual, eternal entities only here on the earth. Churches are to be “builded together for an habitation of God through the Spirit,” not built together as corporate 501(c)(3) or 508 organizations according to man’s earthly, temporal, legal laws.

Most of the credit for the door being opened to Godless “religions” to gain the ability to be labeled as “churches” lies with not only with Protestants and Catholics but also with the progenitors of those martyrs who gave their lives standing for New Testament principles, one of which is separation of church and state. Once they had an opportunity to do so, the majority of even authentic Baptist believers and churches who honored and even died standing for the principle of separation of church and state while persecuted betrayed their head, their authority, the Lord Jesus Christ. They incorporated, and with the advent of tax exempt law, they applied for tax exempt status; along with many new breeds of “churches.”

All incorporated and/or 501(c)(3) and 508 “churches” operate under the authority of both the state government of incorporaton and the federal government, even those who also have or once had some connection to the Lord Jesus Christ. The latter sometimes operate partially under Jesus Christ and partially under civil government; sometimes solely under the authority of civil government.

New Testament churches who obtain state non-profit corporation status and get federal tax exempt status partially or totally lose the power of God.  They are no longer spiritual entities only under the authority, headship or power of Christ alone. They have chosen to become earthly legal entities partially or totally connected to earthly heads, the government of the state of incorporation and the federal government. Without the power of God, they are ill-equipped to do their work: the perfecting of the saints (inside the assembly), the work of the ministry, the edification of the body of Christ, going into all the world and preaching the gospel to every creature (Mk. 16.15), and performance of other duties outside the assembly. They no longer resemble the spiritual bodies described in the New Testament:

  • “And he gave some, apostles; and some, prophets; and some, evangelists; and some, pastors and teachers; For the perfecting of the saints, for the work of the ministry, for the edifying of the body of Christ: Till we all come in the unity of the faith, and of the knowledge of the Son of God, unto a perfect man, unto the measure of the stature of the fulness of Christ: That we henceforth be no more children, tossed to and fro, and carried about with every wind of doctrine, by the sleight of men, and cunning craftiness, whereby they lie in wait to deceive; But speaking the truth in love, may grow up into him in all things, which is the head, even Christ:  From whom the whole body fitly joined together and compacted by that which every joint supplieth, according to the effectual working in the measure of every part, maketh increase of the body unto the edifying of itself in love.” (Ep. 4.11-16)[Bold emphasis mine]
  • See also, e.g., 1 Co. 12.

Aditionally, by mixing church and state, churches opened the door to the untenable situation where an earthly temporal civil government which has neither the authority nor the ability to understand spiritual matters is granted power over the church and put in charge of defining “church,” “religious organization,” “religious society,” etc. This mixing of the holy with the unholy has resulted in the inevitable consequences we see shaping up as a result of civil government definition of “church.”

2In conclusion, should the IRS and/or the court decide that “Way Of The Future” is a qualified tax exempt religious organization or church, true churches will coexist as earthly legal entities alongside not only already existing corporate 501(c)(3) organizations such as Planned Parenthood, the Church of Wicca, and the Church of Satan, but also another Godless and God-defying organization which directly challenges God and His existence. Because they do not remain under their God-ordained authority (power or headship)—the Lord Jesus Christ—they will possess either no power of God or, at best, a watered down power of God. They betray their Lord, they lose God’s power, God grieves, and they could care less!

Churches have betrayed God, lost the power of God, and caused our Lord who loved the church and gave himself for it to grieve by incorporating and getting 501(c)(3) status.  Where is the anguish?

Listen to the powerful clip from sermon A Call to Anguish.

[For complete studies which cover all issues (such as the Ro. 13 issue, the incorporation issue, etc.) see the resources linked to in En 4.]

Endnotes

En 1 Churches Defined

“The term church is found, but not specifically defined, in the Internal Revenue Code. With the exception of the special rules for church audits, the use of the term church also includes conventions and associations of churches as well as integrated auxiliaries of a church.

“Certain characteristics are generally attributed to churches.  These attributes of a church have been developed by the IRS and by court decisions.  They include:

  • Distinct legal existence
  • Recognized creed and form of worship
  • Definite and distinct ecclesiastical government
  • Formal code of doctrine and discipline
  • Distinct religious history
  • Membership not associated with any other church or denomination
  • Organization of ordained ministers
  • Ordained ministers selected after completing prescribed courses of study
  • Literature of its own
  • Established places of worship
  • Regular congregations
  • Regular religious services
  • Sunday schools for the religious instruction of the young
  • Schools for the preparation of its members

“The IRS generally uses a combination of these characteristics, together with other facts and circumstances, to determine whether an organization is considered a church for federal tax purposes.

“Source:  Publication 1828, Tax Guide for Churches and Religious Organizations.”

See DEFINING “CHURCH” – THE CONCEPT OF A CONGREGATION by Robert Louthian and Thomas Miller for a discussion of court application of the above criteria.

En 2: Internal Revenue Service Private Letter Ruling 8833001, 1988 PRL LEXIS 1594:

Just one illustration of what can happen when the civil government determines if an organization is a church, when IRS officials determine what constitutes a church within the meaning of IRC § 170(b)(1)(A)(i), follows. The threshold question in determining whether an organization is a church described in § 170(b)(1)(A)(i) is whether the organization qualifies as a religious organization described in § 501(c)(3). Using the 14-part IRS test to determine whether a religious organization was a church, IRS officials held that an organization with the following purpose as stated in its articles of incorporation and bylaws was a church: “[T]o establish an ecumenical church to help people learn to pay attention, wake up, and discover what both Christ and Buddha referred to as one’s true self.

The ruling stated:

“The organization was established to develop an ecumenical form of religious practice, place greater significance on the modes of religious expression that would unify western and eastern modes of religious practice, place greater significance on the mystical or interior experience of religious truth than that of most western church denominations, and be more spiritually satisfying to members than other existing church organizations.”

In other words, the IRS determined that an organization whose purpose was directly contrary to the principles for a church laid down by the Lord in His Word was a church.

Note. The above ruling is available on LEXIS, a legal website which charges for its services. The website can be assessed in some public law libraries and law firm libraries.

En 3: A small sampling of cases which have attempted to define church and links directly to those cases. These cases cite many other cases which deal with the definition of “church”:

PARSHALL CHRISTIAN ORDER v. BOARD OF REVIEW, COUNTY OF MARION, 315 N.W.2d 798 (1982)(Supreme Court of Iowa)

A family organized as an incorporated 501(c)(3) “religious society” and claimed property tax exemption. “People may not transform their families into religious organizations and thereby obtain exemption for property over which their dominion and use remain unaffected. Granting tax exempt status to PCO would exalt form over substance and violate the rule of construction that exemption statutes are strictly construed.” The case cites and discusses various cases from other jurisdictions.

Ideal Life Church of Lake Elmo v. Washington County, 1981, 304 N.W.2d 308 (Supreme Court of Minnesota)

Purported religious organization which was organized and operated primarily for motive of tax avoidance by private individuals in control of 501(c)(3) corporation, had no formally trained or ordained ministry, had no sacraments, rituals, education classes or literature of its own, had no liturgy other than simple meetings resembling mere social gatherings or discussion groups and did not require a belief in any supreme being or other being, and whose doctrine and beliefs were intentionally vague and nonbinding upon its members and whose members freely continued to practice other religions, was not a “church” as such term was used in state’s tax exemption laws.

In re Collection of Delinquent Real Property Taxes, State of MN v. American Fundamentalist Church, 1995, 530 N.W.2d 200 (S.Ct. Minnesota) rehearing denied

Threshold question in determining whether real property is “church” entitled to tax exemption is whether entity claiming exemption is “church” within meaning of statute…. The organization in this case was an incorporated 501(c)(3) church. Test for determining whether organization is “church” entitled to tax exemption is subjective one, focusing on sincerity of belief and taking into account evidence on objective issues. … Principal motivation for organizing religious corporation was tax minimization and therefore, organization was not “church” and, therefore was not entitled to real property tax exemption in view of evidence that most of financial contributions to organization came from individual founder, that most of founder’s income came from taxpayer, that founder was primary beneficiary of organization’s financial actions, and that founder and his wife, who was co-founder, dominated meetings of organization’s board of trustees.

FELLOWSHIP OF HUMANITY (a Nonprofit Corporation) v. COUNTY OF ALAMEDA, 153 Cal.App.2d 673 (California Court of Appeals. First Dist., Div. One1957)

The precise question involved in the instant case–whether the reverence of a deity is a prerequisite to the receiving of a tax exemption for church property. A humanist organization organized as a nonprofit corporation under the laws of California, Fellowship of Humanity, applied for property tax exemption on the ground that the property was used “solely and exclusively for religious worship….” The fundamental question–is a belief in God or gods essential to “religious worship,” as those terms are used in the state Constitution? The answer of the court: “No.”

WAUSHARA COUNTY v. Sherri L. GRAF, 166 Wis.2d 442 (1992), 480 N.W.2d 16, Supreme Court of Wisconsin. Submitted on briefs October 4, 1991.Decided February 17, 1992

The Supreme Court of Wisconsin reviewed the evidence and concluded that “The evidence indicates that Basic Bible was established to evade taxation. Basic Bible failed to meet its burden of proving that it is a “church” or “religious association” under [Wisconsin law]. The court held that Basic Bible was not property tax exempt.” The fact that the church held “in trust” the property for which a property tax exemption was sought was not a factor in the decision. The Court concluded that incorporation and 501(c)(3) status is not a prerequisite for church property tax exemption; and, again, made clear that the fact that the church held the property “in trust” did not disqualify the church from property tax exemption.

En 4 For further study for the interested believer:

·  Render Unto God the Things that Are His: A Systematic Study of Romans 13 and Related Verses

·  The Biblical Doctrine of Government

·  The Biblical Doctrine of the Church

·  The Biblical Doctrine of Separation of Church and State

·  The History of the Religious Freedom in America

·  God Betrayed/Union of Church and State in America (covers church incorporation and 501c3 and 508 status, among other things)

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

· The Trail of Blood of the Martyrs of Jesus/A Case of Premeditated Murder: Christian Revisionists on Trial

WAUSHARA COUNTY v. Sherri L. GRAF, 157 Wis.2d 539 (1990), 461 N.W.2d 143, Court of Appeals of Wisconsin. Submitted on briefs December 8, 1989. Decided August 2, 1990

The complete opinion may be accessed online by clicking here.

This case was appealed to the Wisconsin Supreme Court. To go to my brief of that case click: WAUSHARA COUNTY v. Sherri L. GRAF, 166 Wis.2d 442 (1992), 480 N.W.2d 16, Supreme Court of Wisconsin. Submitted on briefs October 4, 1991.Decided February 17, 1992.

The Wisconsin Supreme Court stated, in its opinion, that:

  • The court of appeals had no obligation to look beyond the issues raised by Bible Baptist, but had the discretion to do so. The “church” was organized as a trust. The principle issue which it in its discretion addressed was the circuit court’s conclusion that for a ‘church’ to claim a tax exemption, it must be incorporated under the laws of Wisconsin or another state. The Supreme Court of Wisconsin agreed with the conclusion of the appeals court that the church need not be incorporated to claim a tax exemption.The Court stated: “We need not reiterate the excellent discussion and analysis underpinning that conclusion that appears in the court of appeals opinion. 157 Wis. 2d at 539-49” [the citation for this case].

This page will look at only the circuit courts analysis that led to the conclusion that a church, which was organized as a trust, need not be incorporated to claim a tax exemption. The following excerpt is from  the opinion of the court of appeals, 157 Wis. 2d at 539-49, on that matter:

We hold only that the church was not required to show that it was incorporated as a religious society or corporation under ch. 187, Stats., or otherwise, to establish that its property is exempt from taxation under sec. 70.11(4).

[2]

We recognize that “[o]ne who seeks to have his property exempt from taxation is required to bring himself within the terms of the exemption statute…. The taxpayer has the burden of demonstrating that it is entitled to tax-exempt status…. This is especially true in situations where, as here, there is a great potential for abuse because a church is controlled by an individual, a family or a small group of individuals. Id. The church must come forward with candid disclosure of the facts bearing on the exemption application. Id. What the ninth circuit said with respect to the Church of Scientology’s request for exemption from income tax under sec. 501(c)(3), I.R.C., is equally applicable to the Basic Bible Church’s claim of exemption under sec. 70.11(4), Stats. However, the county, on appeal, does not argue that the church has not brought itself within sec. 70.11(4), Stats., except for the insufficiency of its organization.

We turn therefore to the issue of whether the Basic Bible Church was required to show that it was incorporated to establish that it was an “entity” which could claim tax exemption under sec. 70.11(4), Stats. The statute does not impose the requirement. Ordinarily, this finding would end the case. A combination of factors, however, creates an ambiguity which persuaded the circuit court that to be exempt from taxation under sec. 70.11(4), a church or religious association must be an incorporated entity.

[3]

The first factor is the church’s failure to take formal action under state or federal law to “charter” the church. The court cited ch. 187, Stats., and I.R.C. sec. 501(c)(3). Ambiguity may be created by the interaction of separate statutes. State v. Kenyon, 85 Wis. 2d 36, 49, 270 N.W.2d 160, 166 (1978).

The second factor is the church’s failure to seek exemption from federal income tax under I.R.C. sec. 501(c)(3). Section 501(c)(3), I.R.C., however, does not provide for the incorporation or chartering of churches or religious organizations. Tax exemption thereunder is limited to a corporation, community chest, fund, or foundation. The Basic Bible Church does not claim it qualifies as one of the enumerated organizations. No significance can be attached to the church’s failure to seek tax exemption under I.R.C. sec. 501(c)(3).

The final factor is the decision in In re Zarling, 70 Bankr. 402 (Bankr. E.D. Wis. 1987). In Zarling, the court voided a transfer by the debtor of his interest in his farm to the Universal Life Church Charter No. 22406. The court found that the transfer was fraudulent. The court held that because a certificate acknowledging the existence of the Church as a corporation was not filed pursuant to secs. 187.01(2) or 187.09, Stats., prior to the conveyance, the Church-grantee was “a non-existent entity.” The court’s holding must be viewed in context. The debtor, Zarling, filed a certificate of incorporation under sec. 187.09 five years after the transfer, and attempted to make the filing “nunc pro tunc” the transfer. If Zarling is limited to its holding that the filing did not incorporate the Church “nunc pro tunc,” it is good law. To the extent that the decision declares all unincorporated churches or unincorporated religious associations “non-existent entit[ies],” we reject it.

We conclude, however, that these factors are sufficient to make it uncertain whether a church or religious organization must be incorporated for its property to be exempt under sec. 70.11(4), Stats. We therefore examine the legislative history of the pertinent statutes. “One of the most valuable extrinsic aids of judicial construction is legislative history.” [Citations omitted}.

The first exemption from taxation of the property of churches and religious organizations appears in sec. 24, ch. 47, Revised Statutes of 1849. Chapter 47 prescribed the procedure by which persons belonging to a church congregation or religious society, “not already incorporated,” could incorporate. Section 24 exempted from taxation every church, parsonage and schoolhouse belonging to any religious society, with the land belonging thereto, not to exceed three acres in any one town, village or township, or one city lot. The exemption was not limited to religious societies incorporated under ch. 47.

Chapter 130, Laws of 1868, provided for the assessment of property for taxation and for exemptions therefrom. Section 2, 3d exempted “[p]ersonal property owned by any religious, scientific, literary or benevolent association, used exclusively for the purposes of such association, and the real property necessary for the location and convenience of the buildings of such association . . . not exceeding ten acres. . . .” Chapter 130 did not define “association.”

Section 2 of ch. 130, Laws of 1868, was incorporated, without substantial change, in sec. 1038, subd. 3, Wisconsin Statutes of 1898. Section 1038, subd. 3 was renumbered sec. 70.11(4), Stats., by sec. 16, ch. 69, Laws of 1921. Throughout its history, the exemption from taxation of property of churches and religious associations has been accorded in substantially the same language. No “linkage” has existed between the exemption statutes and those affecting the organization of churches and religious associations or societies.

Chapter 411, Laws of 1876, provided for the incorporation of religious societies. Apparently this act replaced ch. 47 of the revised statutes of 1849. Chapter 411 is silent as to the taxation or exemption of the property of religious societies incorporated thereunder.

The procedures for the incorporation of religious societies were included in ch. 91, Revised Statutes of 1878. Nash’s Wisconsin Annotations (1914), sec. 1990, ch. 91 at 753, states:

The revisers of 1878 in their note said: “Chapter 411, 1876, is taken to have been intended as a revision of the law for the incorporation of religious societies. The privilege of organizing a corporation is extended to all classes and denominations, it not being supposed the law means to be intolerant of any religious belief or to be partial in its offer of privileges.”

The same annotation at page 755 states:

“Church” and “Congregation.” A church consists of those who are communicants, have made a public profession of religion and are united by a religious bond of common spiritual welfare. It is the spiritual body, not the legal one. But a religious society or congregation, under the statute, is a voluntary association of persons, generally but not necessarily in connection with a church proper, united for the purpose of having a common place of worship and to provide a proper teacher to instruct them in doctrines and duties, etc. [Citations omitted.]

Thus, the legislature distinguished a church, as the spiritual body, from a religious society, incorporated under the statute, as the legal body of a voluntary association of persons united for religious purposes.

Decisions interpreting ch. 91, Revised Statutes of 1878, make plain that failure of a church or religious organization to incorporate thereunder did not affect the power of the church or religious organization to hold title to property.Under the repeated decisions of this court, we must hold that the mere fact that [a] church or religious society had not yet been incorporated at the time of the delivery of [a] deed in no way frustrated the trust thereby created, if such trust was otherwise valid.” Fadness v. Braunborg, 73 Wis. 257, 278-79, 41 N.W. 84, 90 (1889) (emphasis in original). The county does not claim that the trust pursuant to which the subject property was conveyed to Sherri L. Graf and Barbara J. Pogue as trustees for the church is invalid.

In Holm v. Holm, 81 Wis. 374, 382, 51 N.W. 579, 581 (1892), the facts included that the Norwegian Evangelical Lutheran Church of Roche-a-Cree was a voluntary association until February 7, 1889. The court noted that “[p]rior to that date the title to the churches in which the members of the association worshiped was vested in trustees named in . . . deeds, and their successors in office. . . . The trusts imposed by such deeds appear to have been valid upon the principles stated by this court in Fadness v. Braunborg. . . .” Id.

In Franke v. Mann, 106 Wis. 118, 131, 81 N.W. 1014, 1018-19 (1900), the court said that the power given to trustees of a religious corporation formed under ch. 91, R.S. 1878, was limited to the particular purposes expressly or impliedly named in the act of incorporation. The court further said that “[w]hat has been said is in harmony with the law regarding trusts for religious useswhether the trustees be officers of a religious corporation or of an unincorporated ecclesiastical body. . . .” Id. at 131-32, 81 N.W. at 1019 (emphasis added).

It is plain from these decisions that the court did not consider that the legislature, by offering to ecclesiastical bodies the advantages of incorporation, intended to impose corporate structure upon such bodies. The property of unincorporated ecclesiastical bodies was commonly held in trust for the benefit of the members.

[4]

The Basic Bible Church established that title to the real estate subject to foreclosure was held in the name of the trustees for the benefit of the church. We conclude that the trust constituted an “entity” which could claim tax exemption under sec. 70.11(4), Stats., for the benefit of the Basic Bible Church. We further conclude that the legislative history of the pertinent statutes does not disclose a legislative intent to require that a church or religious association be incorporated before it may claim tax exemption under sec. 70.11(4).

By the Court.—Judgment reversed.

 

 

 

 

Will Churches in America Have a Choice about Sodomite Marriage: A short critique of the article “Christian schools will have no choice about gay marriage: Column” as it relates to churches

Michael Farris
Michael Farris

Equality Act Creates LGBT Rights Everywhere! (102315)(Revealed: LGBT Nuclear Bomb Against Churches – Will apply to state churches, such as incorporated 501c3 churches, only. The article  below explains how this applies to state churches, but not to New Testament churches.)

Jerald Finney
Copyright © May 23, 2015

A new article was just posted:

The article, “Christian schools will have no choice about gay marriage: Column,” again puts the ignorance of “Christians” on display. The author of the article, Michael Farris, laments the fact that the United States Supreme Court is posed to deny 501(c)(3) status to Christian colleges and even to churches which oppose same-sex “marriage” (Actually, any union outside that of a male and a female is not marriage. See Jerald Finney’s letter on the webpage “The Sodomite Agenda, Religious Organizations, And Government Tyranny.”). I limit this reply to that article to churches only, even though I could say much about so-called “Christian” schools and institutions of higher learning.

6The author of the article, Michael Farris, is a good lawyer who has done much for the cause of homeschooling in America; but his article reveals that he, like most American “Christians,”  has no clue as to the important Bible doctrines of church, state, and separation of church and state and their application in America (See the first three sections of God Betrayed/Separation of Church and State: The Biblical Principles and the American Application which is available free in both online and PDF form. The first three sections of the online version are updated. One may study the website Separation of Church and State Law for articles, books and other resources concerning the issue of church organization.). Nor does he understand church incorporation law or Internal Revenue Code section 501(c)(3) as applied to churches. He therefore does not understand that churches who incorporate, get 501(c)(3) status, or become legal entities in any way have grieved our Lord by combining church and state (See section VI of God Betrayed/Separation of Church and State: The Biblical Principles and the American Application). Believers should have realized this long ago and should have shunned any type combination with the state. When a church in America incorporates and/or claims either 501(c)(3) or 508 status, she has subjected herself to a head other than the Lord Jesus Christ. That is a gross violation of New Testament church doctrine. For more understanding of Internal Revenue Code Section 508 status see Church Internal Revenue Code § 508 Tax Exempt Status.

In the article, Farris states:

“Christian colleges and churches need to get prepared. We must decide which is more important to us — our tax exemption or our religious convictions. Keep in mind, it is not the idea that the college itself might have to pay taxes that is the threat. Schools like Patrick Henry College, which I started, never run much of a profit. But since PHC refuses all government aid, all of our donations for scholarships and buildings come from tax deductible gifts. Cutting off that stream of revenue is effectively the end of such colleges absent a team of donors who simply don’t care if gifts are deductible.”

Had the convictions of churches in America concerning the relationship of church and state been based upon Bible principles instead of misguided “convictions,” no church in America would have ever incorporated, applied for 501(c)(3) status or become a legal entity in any way; they would have all maintained their First Amendment status thereby remaining under God only. By the way, the First Amendment implements into the highest law of the land the principle of separation of church and state (See The History of the First Amendment or An Abridged History of the First Amendment; See also, The Trail of Blood of the Martyrs of Jesus which explains not only the history of the First Amendment but also Christian and Secular revisonist history.)

Mr. Farris’ article points out something that I have pointed out for many years. He states:

“Keep in mind, it is not the idea that the college itself might have to pay taxes that is the threat. Schools like Patrick Henry College, which I started, never run much of a profit. But since PHC refuses all government aid, all of our donations for scholarships and buildings come from tax deductible gifts. Cutting off that stream of revenue is effectively the end of such colleges absent a team of donors who simply don’t care if gifts are deductible.”

5

One will find on the Partrick Henry College website the following statement:

Patrick Henry College is a not-for-profit corporation created and authorized to operate under the laws of the Commonwealth of Virginia. Under Section 501(c)(3) of the Internal Revenue Code, the College is a qualified charitable institution and contributions to PHC are tax deductible to the full extent of the law.

Patrick Henry College, like incorporated churches, is a creature of the state. The state of Virginia created the corporation and authorizes her to operate under the laws of Virginia, not under the laws of God. PHC is further controlled by the federal government by the rules that go along with 501(c)(3) status. More rules can be added as shown in Bob Jones University, 461 U.S. 574; 103 S. Ct. 2017; 76 L. Ed. 2d 157; 1983 U.S. LEXIS 36; 51 U.S.L.W. 4593; 83-1 U.S. Tax Cas. (CCH) P9366; 52 A.F.T.R.2d (RIA) 5001 (1983)(See pp. 386-388 of God Betrayed for an analysis of Bob Jones University). The college has turned to the state of Virginia and the federal government, specifically the Internal Revenue Service, for aid. The aid comes in the form of gifts given by donars who claim tax deductions for their gifts. People give for a tax deduction, not for the glory of God. In return for state aid, the non-profit 501(c)(3) organization agrees to abide by the rule (and future rules) set unilaterally by their benefactor. Therefore, the statement that Patrick Henry College refuses all government aid is patently false. Churches who become non-profit corporate religious organizations and/or claim 501(c)(3) status have turned to state and the federal government for financial aid.

Churches who are not non-profit 501(c)(3) religious organizations are not concerned about being taxed because they are non-taxable if they are correctly organized as spiritual entities only and had as their goal the glory of God. Furthermore, the First Amendment protects the non-legal status of New Testament  churches. The First Amendment states:

“Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances.”

Those churches and religious organizations who become legal entities place themselves under the Fourteenth Amendment for many purposes. The First Amendment guarantees that no church has to incorporate or place themselves under the rules of 501(c)(3). One big change for a church who takes 501(c)(3) or 508 status is that the church becomes “tax exempt” as opposed to non-taxable; they place themselves under Internal Revenue Code Sections 501(c)(3) or 508, laws made by Congress (notice that the First Amendment says “Congress shall make no law respecting….”) and signed by the President. Before they do that, if they are not some type of legal entity such as a non-profit corporation, they are wholly protected by the First Amendment and are free to exercise their “religion” in conformity to New Testament principles.

Churches can make no profit if operated according to the principles of the New Testament. Without profit there are no taxes anyway. Even a business (something entirely different from a New Testament church but very like most American state churches) pays no taxes if it makes no profit. It is interesting that most American churches today are run like businesses, not like New Testament churches. That was another inevitable result of ordering a church according to the precepts of man, not those of God. Most are glorified social clubs or nightclubs. They are really businesses which pay no taxes because they call themselves churches and organize under state non-profit incorporation law.

What churches which become legal entities are really concerned about, since there is no need to worry about being taxed, is maximizing donations. They believed, after section 501(c)(3) was added to the Internal Revenue Code, that they would get more donations from people who were more concerned about getting a tax deduction than they were about glorifying God by honoring His precepts, from those whose motivation for giving was American “practicality” and not God’s pleasure. You see, God’s precepts often do not seem practical to most American believers. Churches cannot afford to operate the way they want without bringing in huge amounts of money and they cannot bring in that type of money through the tithes and offerings of born-again believers each of whom loves the Lord with all their heart, soul, mind, and strength because most of their members do not fit that description and would not tolerate teaching, preaching, and practice of all Bible doctrines. I explain all this and more in God Betrayed/Separation of Church and State: The Biblical Principles and the American Application and in other articles and teachings on the Separation of Church and State Law website-see Section VI of God Betrayed for a thorough study of the relevant law.

The inevitable results of  proceeding without biblical knowledge, understanding, and wisdom are now coming to fruition, and the vast majority of American “Christians” are in panic mode. They fear man more than they fear God. It is a good thing for them to be in panic mode. Maybe some of them will, as a last resort, wake up and study the word of God, repent, and reorder their churches.

The June 2010 article Preaching on Sodomy in a Hate Crime Atmosphere explained what a both state churches (a church organized as a legal entity) and New Testament churches must do when they take issue with the civil government.

Endnote

I must mention that I believe that God has preserved his word in English. Since all English versions differ, and since there can only be one word of God, which English version is God’s word? One must answer this question or he has no Bible and no authority.

See the Separation of Church and State Law website and the newly launched website abibletrust.com for help with New Testament church organization.

For more information on incorporation of church see:

  1. Church corporate 501(c)(3) status: Union of church and state
  2. Corporation: A human being without a soul

To learn more about the church 501(c)(3) education control scheme specifically see:

  1. Federal government control of churches through 501(c)(3) tax exemption (Section VI, Chapter 4 of God Betrayed; Chapter 4 of Separation of Church and State)
  2. The church incorporation-501(c)(3) control scheme (Section VI, Chapter 5 of God Betrayed; Chapter 5 of Separation of Church and State)

END

The Sodomite Agenda, Religious Organizations and Government Tyranny

I Pledge Allegiance to God and His Kingdom, Not to America

The Proper Response by believers and churches to Obergefell, the United States Supreme Court same sex marriage decision (063010)

The Republican Response to Obergefell – Wrong!!!!!! (070715)

The Hierarchy of Law as it relates to sodomy and sodomite marriage (060115)

Preaching on Sodomy in a Hate Crime Atmosphere (06_10)

Judge’s Ruling on the State Street Baptist Church

By William Raymond: pastor & ambassador for the Christ
www.thechurchatSalem.info

Of all the examples I know – and there are more than you might think – none other states more clearly within the law the extremity of change which a church undergoes when she freely elects to incorporate Christ under the state than the case of this “once a church under Christ now a corporation under Caesar” known as the State Street Baptist Church. However, she is not alone. Sadly, the State Street Baptist Corporation shares her fate with thousands of other such legal entities in America today who have traded their holy birthright in Christ for a mess of corporate pottage. It just so happens that in this particular case the judge chose to use language that only a third grader or retarded adult could misunderstand in order to make his point. It’s really that clear.
No less hideous or spiritually grotesque than a Frankenstein monster, the body of Christ becomes legally trans-mutated into what is known in law as an artificial person when her primary identity becomes fixed in the secular (anti-Christ) state through the process of incorporation. Whether you like it or not, this is simply the unbiased truth about corporate religion and the reason why it is such a putrid stench in the nostrils of our Righteous and Holy God, Jesus the Christ.
All churches, mosques, temples, denominations, religions and even witches covens – regardless of their beliefs – for all legal purposes become One under the Beast via the process of incorporation; and for all practical purposes become united possessing equal status under law as common members of the official state church. Let that one sink in for a minute! Consequently, Christ cannot remain Lord over any such reprobate body after they have incorporated – the law will simply not permit it! And while you may believe most sincerely to the contrary, I can assure you, should your incorporated pastor ever go before the magistrate, he will bow in submission, for his contract – his unholy coven with the Beast – has obligated him to do so.
As I said earlier, the decision handed down by the appeals judge in the State Street Baptist Church case says it probably better than any other court ruling I’ve seen. So here’s the history: The church was establishment during the Civil War era and operated as such until 1980 when they decided to incorporate under the state as a 501 (c) (3) religious corporation. Afterwards, when some members attempted to schedule a business meeting others objected and a feud over notification procedures for meetings arose. And so, unable to settle matters between themselves, they simply did like all good corporationists do – they filed a law suit against their church brothers and let Caesar rule the matter. Here, in the case titledHollins v. Edmonds, is what the appeals judge  ruled in clear, unambiguous and full disclosure for all the world to know and understand.
“The business of the church was conducted in a rather informal manner in accordance with its customs. Although this kind of conduct might be suited to church tradition, it does not comply with the requirements of the statutes regarding nonprofit corporations. As the trial judge phrased it — once the church determined to enter the realm of Caesar by forming a corporation, it was required to abide by the rules of Caesar, or in this case, the statutes of the Commonwealth of Kentucky.”
 
“It is the general holding of this court that those organizations choosing to incorporate under the requirements of Chapter 273 must comply with the requirements of the law. Specifically, we hold that the statute requires that written notice of meetings be given to members of the corporation and that bylaws must be adopted.” Hollins v. Edmonds, 616 S.W.2d 801, (1981).
As I said before, after reading the judges ruling here and in other similar cases, anyone who doesn’t understand that Caesarand not Christ is lord over the (counterfeit) “artificial persons” which are innocuously referred to as religious corporationssimply has to be either retarded or knowingly in denial of the truth… you decide.
Backing Out of the Minefield of Incorporation
Dire as the situation for incorporated churches may seem, in His mercy and grace the Father has provided a way out through our Lord Christ Jesus and His Kingdom. That is the subject of my latest publication titled, Backing Out of the Minefield of Incorporation. This is a brief but essential reference source for pastors and church leaders who are no less than 100% dedicated to the Lordship of Christ and determined to breakout of Caesar’s choke hold in a accordance with the New Testament. I currently have eighteen copies that are available to anyone who will send a gift as the Lord may direct them. If your situation is such that you currently have no gift to send, please contact me and I’m confident our Lord will find a way to make it happen.
If you are serious about transitioning out of Caesar’s venue and into the Kingdom of God in Christ Jesus, I will work with you through the process and share my knowledge and wisdom as the Lord has blessed and given it me. I cannot make it any easier for you than that.
Looking forward to hearing from those called of Christ to serve Him in Spirit and in Truth,

The Monumental “666-CLA” Sermon that was Attacked by Satan: “501c3 Series-Seducers for the State-Christian Law Firms and 501(c)(3)”

Jerald Finney
© May 1, 2014

1On Wednesday night, April 30, 2014, Pastor Jason Cooley preached a monumental sermon dealing with the issue of the relationship of church and state and specifically with church corporate-501(c)(3) status and the seducers who have led churches to compromise their love for the Lord Jesus Christ by working hand in hand with, over, or under the state: “501c3 Series-Seducers for the State-Christians Law Firms and 501(c)(3).” Normally, all Pastor Jason’s sermons have, for a long time, been streamed live and then archived over Youtube (Skype before that, which sermons were not archived in video form). I have listened to almost all his live sermons on Skype and Youtube; not a one that I can remember was not successfully broadcast (then archived on Youtube) although there have been a few temporary problems. Youtube never recorded this sermon.

Picture taken by Pastor Jason as he was on the way to church to preach "Seducers For the State - Christian Law Firms & 501c3"
Picture taken by Pastor Jason as he was on the way to church to preach “Seducers For the State – Christian Law Firms & 501c3

Pastor Jason was talking over the phone with me as he and another church member were driving to the April 30 church meeting. He was telling me about his upcoming sermon. I became excited as he told me about it because the Lord has called me, as a member of Old Paths Baptist Church,  to lead under the headship of Pastor Jason Cooley, the “Separation of Church and State Law Ministry” out of Old Paths Baptist Church. As he was talking, he excitedly stated, “The car in front of me has a license plate which says, ‘666-CLA.'” I was amazed. He told me he was going to take a picture of the license plate. That picture is at left. Pastor Jason had a witness riding with him in the car. When he got to the meeting place, the services were delayed 45 minutes (See Pastor Cooley’s description of what happened below). He finally began the Wednesday night meeting. After his preliminary remarks, and just as he said that he was going to begin the sermon, Youtube went blank. I called several times to see why the broadcast was interrupted. Attempts to get it going were futile, and it was not recorded by Youtube.

DavidGibbsThe good thing is that God provided a backup which has preserved the sermon for all to hear: an audio recorder from which the sermon was transferred to sermonaudio.com.

Satan is fighting hard to prevent the truths concerning the relationship between church and state and about his tactics and emissaries. I say to you Lucifer: “This time it backfired on you.” I also say to you, “You have already lost.” Believing students of the word of God know the story of mankind from beginning to end. They know that Christ, by force, will establish and rule his earthly kingdom. They know that you will be cast into the lake of fire. Halleluiah.

The following is a comment from a person who listened to the above sermon on sermonaudio.com.

5/1/14 9:13 AM
Louise Dreves from Bloomington, Minnesota
Sermon:
Seducers For the State – Christian Law Firms…
Jason Cooley
1
comment

 

“ Excellent! ”
If anyone is on the fence on the 501C3 issue…this teaching will settle the issue once and for all. I pray all pastors will repent and renounce their 501C3 status and become biblical churches with Jesus Christ as Lord (not Ceasar). David Gibbs (Nahum 1:11)and the CLA are powerful tools of satan to silence the churches in this age of increasing wickedness and corruption. I praise God for Old Paths Baptist church and Pastor Cooley for speaking the truth no matter what.

Pastor Jason Cooley wrote this on Facebook:

Thu, May 1, 2014 at 10:37 AM
10:37 AM
facebook
Jason Cooley commented on a link that you’re tagged in.
Jason wrote: “The devil is what happened I had a spiritual war to get this thing out , want to know what I saw when I pulled up to the meeting house right before I was going to preach . This was right in front of me . CLA IS THE LETTERS FOR THE CHRISTIAN LAW ASSOCIATION. I WALKED INTO THE MEETING HOUSE . OUR ROOM WAS TAKEN , OUR EQUIPMENT TWOUDL NOT WORK PROPERLY ….AND THE SPIRITUALLY THE DEVIL WAS FIGHTING ME”
Reply to this email to comment on this link.
See Comment

 

 

Confirmation Bias in the Courtroom, in the Media, and in the Churches

64

Jerald Finney © March 23, 2014

This brief article will look at the human trait of “confirmation bias,” the main cause for the evil in America and in the churches in America. First, the article explains the term; then it touches on its significance in the courtroom, in the news media, and in churches. Finally, the article speaks of those believers who overcome their “confirmation bias” tendencies to one degree or another.

Anyone who is politically, economically, socially, and/or spiritually active and alert in American society will learn that many interpret all facts to confirm to what they already believe. I began to learn about this tendency in high school when I saw the mainstream media selectively quoting Republican candidate Barry Goldwater in their attempt to assure his defeat. My education on this matter continued, and by the time I entered law school in 1990, I understood the bias and employed that knowledge in jury trials, including my first jury trial. Psychologists call this prejudice “confirmation bias,” a term to which I was recently introduced at a Robert R. Swafford seminar. Mr. Swafford, an attorney and jury selection expert, founded “Strike for Cause Jury Consultants,” and he teaches other lawyers how to get rid of those on the jury panel in a given case who will see only the punches made by the opposing side which support the juror’s preconceived prejudices. A trial lawyer wants jurors who will only see his punches. Any truly good lawyer knows that he does not want a “fair and impartial jury;” indeed, a fair and impartial jury is something which is unattainable because of, among other things, confirmation bias.

When a juror has a confirmation bias contrary to that which a lawyer desires, the lawyer must realize that he is not going to change that bias by education or persuasion, especially in the short amount of time he has to deal with a panel of many potential jurors. He must be able to spot undesirable jurors and eliminate them for cause in a very short frame. Why? Because giving such persons more facts does no good. Giving them more facts does not change their mind, but gets them more entrenched since it challenges their world view. So trying to disrupt someone’s world view is not going to help. What one believes to be “truth” is one’s reality, so one acts exactly as he thinks the world is.

lawyerArguingToJurySo how does the lawyer get rid of undesirable jurors? First, he must identify the hot-button issues (issues that create an emotional response). Many jurors do not make up their mind rationally. They make up their mind based upon emotion, then go back and nonsensically justify their verdict. Second, ask questions which elicit biased responses into the record so that a challenge for cause (a challenge presented to the judge which unquestionably shows a bias of a juror which will cause the juror to decide the case on something other than the facts as applied to the law). That way, in case of a negative verdict, if other procedural requirements are met which support a challenge for cause, a judge’s error in admitting the unqualified juror can be presented on appeal as a basis for a new trial.

5Confirmation bias occurs not only in the courtroom. Every news reporter has confirmation bias to one degree or another. The bias of liberal media is so obvious to this writer that he simply has not consumed news from some sources for many years; for example, MSNBC, CNN, ABC, NBC, CBS, FOX, The Austin American Statesman and most other newspapers, Time Magazine, Newsweek Magazine, etc. He no longer wastes his time listening to some “conservative” sources: Sean Hannity, Laura Ingraham, Glen Beck and some others. He had enough information to know not to listen to Bill O’Reilly, Howard Stern (of course!), and others, and he has never listened to them. Certainly, one can get some facts (along with a lot of inaccuracies) from those sources, but the facts are selected, slanted, denied, and lied about, all with the goal of supporting the bias of the source.

Sadly, the author has discovered that confirmation bias is also rampant among most pastors and other members of churches with whom he has dealt. Usually, the pastor is able, because of his position, to transfer his bias to the church members; but influential church members (most significantly those with money) sometimes coerce the pastor to accept their bias. That this occurs in churches is tragic because, of all places in the world, the head of the church, Jesus Christ, makes clear in His word that truth is of utmost importance for believers. Only the knowledge of the truth will make us free (John 8.32; all Bible verses referred to are from the King James Bible). God’s word is truth (John 17.17, Colossians 1.5, 1 Thessalonians 2.13). God desires that the believer be guided by the knowledge, understanding, and wisdom gained from the truths found in his Word (2 Peter 1.1-14; Hosea 4; for more on this go to the following link: After Salvation Page of “Separation of Church and State Law” blog).

8One area of church matters which almost all “fundamental Baptist pastors” have a severe confirmation bias is in the area of church organization. Their religion has trained them to simply accept the tradition of their church affiliation that local churches should become a legal entity such as an incorporated 501(c)(3) religious organization. The false reasons given for church incorporation are thoroughly analyzed in the Separation of Church and State/ God’s Churches: Spiritual or Legal Entities? and in Section VI of the book God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (Click here to go to ordering information, free PDF’s and online versions of all books by Jerald Finney).

Truth teaches that a church grieves the Lord when they become any type of legal entity and when they get the Internal Revenue Code Section 501(c)(3) status. The writings of this author prove that a principle in the Bible is separation of church and state and that church legal entity status (incorporation, unincorporated association status, charitable trust status, Internal Revenue Code Section 501(c)(3) status, etc.) violate that principle and grieve the Lord. However, many born again elders-to include pastors-and other believers and “Christian” lawyers are guided by another “truth,” a truth advanced by their adversary, which is kinder (they believe) to their earthly security and well-being. As a result, even when such a church member will address the issue of incorporation and 501(c)(3) status for a church, he employs all the anti-biblical, anti-truthful, and anti-factual techniques and arguments he can muster up in order to justify his preconceived position.

A good example of confirmation bias by a Baptist education leader, the Executive Vice-President of Landmark Baptist College, is given in the article “Spurious rationale for church corporate-501c3 status: One’s convictions.” That article analyzes the simplistic and totally false reasoning of  Dr. Charles Brown, the president of a Baptist College, someone from whom one would expect at least a semblance of scholarship on the issue. “Dr.” Brown’s shallow philosophy exemplifies that of many Baptists who justify a tradition of their religion as they speak according to their confirmation bias.

But thankfully, there is always a remnant. Elijah learned this. Elijah complained, “I have been very jealous for the LORD God of hosts: for the children of Israel have forsaken thy covenant, thrown down thine altars, and slain thy prophets with the sword; and I, even I only, am left; and they seek my life, to take it away” (1 Kings 19:10). God replied, “Yet I have left me seven thousand in Israel, all the knees which have not bowed unto Baal, and every mouth which hath not kissed him” (1 Kings 19:18; for more on the remnant go to “Topical Index” and scroll down to “Remnant.”).

During the captivities of Israel, the remnant appears in Jews like Ezekiel, Daniel, Shadrach, Meshach, and Abednego, Esther, and Mordecai. At the end of the 70 years of Babylonian captivity it was the remnant which returned under Ezra and Nehemiah. At the first advent of our Lord, John the Baptist, Simeon, and Anna who “spake of him to all them that looked for redemption in Jerusalem” (Luke 2.38) were among the remnant. During the church-age the remnant is composed of believing Jews and Gentiles. Many of these have, do, and will undergo martyrdom. Many of the Psalms express, prophetically, the joys and sorrows of the tribulation remnant.

God always calls men who will be true to him and who will preach the truth. Haggai, Zechariah, and Malachi were prophets to the restored remnant in Israel after the exile. Likewise, many men of God have taken up the cause of preaching the truth in the church age; those include the apostles, many of the early church members and preachers, and martyrs and true believers since the beginning of the New Testament churches (See The Trail of Blood of the Martyrs of Jesus and The Trail of Blood Continues).

1The remnant will stand for and suffer for truth. “And it shall come to pass, that in all the land, saith the LORD, two parts therein shall be cut off and die; but the third shall be left therein. And I will bring the third part through the fire, and will refine them as silver is refined, and will try them as gold is tried: they shall call on my name, and I will hear them: I will say, It is my people: and they shall say, The LORD is my God” (Zechariah 12.8-9). The Lord of the remnant is God, not the state, not the federal government, not their wallets or bank accounts, not their businesses, not any other person or thing.

You see, the remnant has no confirmation bias. The remnant responds to and acts on truth. When truth is revealed to him through, first and foremost, Holy Spirit led Bible study – word by word study beginning in “Genesis” and progressing through “Revelation” having cast aside his “theology (e.g. Calvinism) and simply believing what is said, in immediate and overall Bible context; second, commentaries and other written teachings; and third, sermons and verbal other Bible teaching. When a true believer  who is standing on the truths of the Word of God becomes discouraged when scorned and even persecuted by the religious crowd, he has the promises of God to comfort and console him. “But as it is written, Eye hath not seen, nor ear heard, neither have entered into the heart of man, the things which God hath prepared for them that love him” (1 Corinthians 2:9. 1 Thessalonians 2.13 and the whole of 1 Corinthians 2 is included in  the Endnote.)

Endnote:

Thessalonians 2:13: “For this cause also thank we God without ceasing, because, when ye received the word of God which ye heard of us, ye received it not as the word of men, but as it is in truth, the word of God, which effectually worketh also in you that believe”.

1 Corinthians 2: “And I, brethren, when I came to you, came not with excellency of speech or of wisdom, declaring unto you the testimony of God. For I determined not to know any thing among you, save Jesus Christ, and him crucified. And I was with you in weakness, and in fear, and in much trembling. And my speech and my preaching was not with enticing words of man’s wisdom, but in demonstration of the Spirit and of power:  That your faith should not stand in the wisdom of men, but in the power of God.  Howbeit we speak wisdom among them that are perfect: yet not the wisdom of this world, nor of the princes of this world, that come to nought: But we speak the wisdom of God in a mystery, even the hidden wisdom, which God ordained before the world unto our glory: Which none of the princes of this world knew: for had they known it, they would not have crucified the Lord of glory. But as it is written, Eye hath not seen, nor ear heard, neither have entered into the heart of man, the things which God hath prepared for them that love him. But God hath revealed them unto us by his Spirit: for the Spirit searcheth all things, yea, the deep things of God. For what man knoweth the things of a man, save the spirit of man which is in him? even so the things of God knoweth no man, but the Spirit of God. Now we have received, not the spirit of the world, but the spirit which is of God; that we might know the things that are freely given to us of God. Which things also we speak, not in the words which man’s wisdom teacheth, but which the Holy Ghost teacheth; comparing spiritual things with spiritual. But the natural man receiveth not the things of the Spirit of God: for they are foolishness unto him: neither can he know them, because they are spiritually discerned. But he that is spiritual judgeth all things, yet he himself is judged of no man.  For who hath known the mind of the Lord, that he may instruct him? But we have the mind of Christ.”

Spiritual versus Legal Entities


Jerald Finney
Copyright © December 15, 2012


Note. This is a modified version of Chapter 2 of Separation of Church and State: God’s Churches: Spiritual or Legal Entities.


A church can choose to be either a spiritual entity, an earthly entity, or a blend of those two entities. A New Testament church is a spiritual house only, not an earthly house or an earthly and spiritual house (See, e.g., I Co. 6.15-20; II Co. 6.16-18; Ep. 2.19-22; He. 3.6, 9.1-2, 11; I Pe. 2.4-6; God Betrayed: Separation of Church and State/The Biblical Principles and the American Application, Section II, Chapters 1-3, Section III, Chapter 4). For a church to be a spiritual entity only and a New Testament church, the Lord Jesus Christ can be her only head (Ibid.). Many churches in America have been organized as spiritual entities only, some for decades. The church the author is a member of, Old Paths Baptist Church in Northfield Minnesota, is organized in that manner (You may listen to some preaching and other teachings on these matters by Old Paths’s pastor by clicking the following link: Sermons by Pastor Jason Cooley)

Doing one thing that combines church and 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.”).

A legal entity is an earthly entity, designed and created by man and run according to man made rules and procedures. Incorporating makes a church a legal entity as does obtaining 26 United States Code (Internal Revenue Code (“IRC”)) § 501(c)(3) (“501(c)(3)”) status. A legal entity is an earthly, not a spiritual, entity (See God Betrayed, esp. Section II, Chapters 2 and 3, and Section III, Chapter 4 for a thorough discussion of spiritual entity and legal entity. Click for PDF of God Betrayed; Click here for online version: Online version of God Betrayed.). A church which is a spiritual entity cannot sue or be sued because she is under the Lord Jesus Christ only and she has no legal existence and therefore no ties to the state. In modern day America, a church who becomes a legal entity is given absolutely no control over the state, but the state is given a good deal of control over that church.

A church can become a legal entity in ways other than incorporation (Includes corporation sole: See “Critique of ‘Church Freedom and the Corporation Sole’ Website”). For example, a church can become a legal entity by becoming a charitable trust, or unincorporated association, applying for an Employee or Taxpayer Identification number, opening up a bank account, entering into a contract, etc. (See Chapter 6 of Separation of Church and State/God’s Churches: Spiritual or Legal Entities. As will be explained, a pastor/trustee of an ordinary trust can open a bank account, etc.).

A church becomes a legal entity by holding property through incorporation or some other means. Although there is no precedent in Scripture for a New Testament church to own or hold property since such a church is a spiritual entity only, 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” (BLACK’S LAW DICTIONARY 1219, definition of “Real property.”). Hereinafter, the author, unless otherwise indicated, will use the term “property” in referring to “real property.” By holding property in any manner, a church becomes a legal entity.

In America, a New Testament church may occupy property in a manner consistent with biblical principle in at least three ways. A church may use both real and personal property held by a pastor/trustee, under a Declaration of Trust, for the benefit of the Lord Jesus Christ (See Spurious rationale for church incorporation: to hold property for an explanation). 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 pastor/trustee may hold legal title to real and/or corporal personal property (“Any kind of property, whether real or personal, freehold or leasehold, and any interest therein, whether legal or equitable, may be impressed with an ordinary trust which is not a legal entity. 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).)—which includes movable and tangible things such as furniture, merchandise, etc. (BLACK’S LAW DICTIONARY 1217, definition of “Property.”)—for the benefit of the Lord Jesus Christ through a Declaration of Trust without having created a legal entity. Such a trust relationship cannot sue or be sued. Although the pastor/trustee holds and distributes property for the benefit of the Lord Jesus Christ, the church holds or owns nothing and remains a spiritual entity. (See Ecclesiastical Law Center Exposed for an explanation of the difference between a Bible trust (a non-legal entity into which a church places tithes offerings and gifts for of the true owner of the property, Jesus Christ and which does not make a church a legal entity in that the trust is not the church and the church is not the trust.) and a business trust or charitable trust. )

As the author explains in his writings and audio teaching, a church that holds real and/or personal property through a legal entity such as a non-profit corporation has partially placed herself under the control of civil government, the sovereign of the corporate part of that church. Such a church operates with two heads. A church which obtains 501(c)(3) tax exemption has agreed to further limitations and controls by a secular head.

Civil government has no authority over New Testament churches, but it does have authority over incorporated 501(c)(3) religious organizations and other types of legal entities. Although the IRS recognizes that there is a distinction between churches and other types of religious organizations, a Moslem mosque, a Hindu temple, any type religious organization that meets the test laid down by the Internal Revenue Service (“IRS”) is treated exactly as or better than an incorporated 501(c)(3) “church” is treated. The IRS and civil government by providing for incorporation, 501(c)(3) tax exemption and other types of devises have become involved with the exercise of religion; and, therefore, there is no “free exercise of religion” for churches which have been seduced by these government creations.

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 (See, e.g., Mark Douglas McGarvie One Nation Under Law: America’s Early National Struggles to Separate Church and State (DeKalb, Illinois: Northern Illinois University Press, 2005).). Churches sought incorporation partly to gain federal government protection of the contract with the state. The 501(c)(3) tax exemption ties churches to the federal government. 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 placing themselves under the jurisdiction of the state of incorporation and the federal government.

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 that does not willingly submit itself to the state.

The constitution of every state also provides for religious freedom and soul liberty. Yes, a church can also incorporate under state law, should she desire to do so. However, she is not required to do so. Should she choose to please God, not to incorporate, her choice, and the soul liberty of her members, are protected by the highest state law; and, since the First Amendment religion clause has been made applicable to the states, by America’s highest law.

In effect – as proved (1) by American law, (2) in the author’s writings and teachings, (3) and by many churches operating as spiritual entities only – churches in America may operate as spiritual entities only. Church incorporation-501(c)(3) tax exemption is nothing more than a scheme designed to educate and control churches. The plan has worked as to the great majority of churches. 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.