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The Most Important Thing: Loving God and/or Winning Souls?

Jerald Finney
Copyright © April, 2010

Contents:

Preface
I. Preface
II. Introduction
III. The Spirit Filled Walk of the Believer and of God’s
Churches and the greatest Commandment
IV. The love relationship between Christ and His
churches
A. Practical experience demonstrates the love
relationship between Christ and His churches
B. Old Testament insights concerning the marriage
relationship between Christ and His churches
C. Additional New Testament insights into the love
relationship between Christ and His churches
D. A I Corninthians 13 analysis of the love
relationship between Christ and His churches
IV. Conclusion

Preface

This is a teaching and helps ministry motivated by love: love for our Lord first, and love for others second. I can find no more important subject than the love relationship between Christ and His children and Christ and His churches. Since I am convinced that this is a God-called ministry, I conduct this ministry at my own expense. I do not wish to dishonor my Lord by seeking worldly gain or riches through this ministry or by teaching heresy. Since I am not paid, nor do I seek to be paid for my work in this ministry, I will be convinced only by solid biblical reasoning. In other words, no one can buy me since my Lord, and my Lord only, has paid it all. My highest allegiance is to Him.

If you can disprove what I am teaching, you have an obligation—to God first, and to your brother in Christ second—to correct me. I will not accept conclusory statements backed up by nothing. I will only accept Holy Spirit guided insights based upon biblical principles and the application of legal and historical facts to those principles. If you prove me wrong, I have an obligation to repent, ask your forgiveness, and correct my teachings. If what I am saying is true, you have an obligation to God to conform your actions to God’s principles, including, if need be, repenting and reorganizing your church according to the principles of God.

I. Introduction

Many churches, even “Bible believing churches” with saved pastors and members, state that the salvation of souls (witnessing to others in order to lead them to salvation) is more important than making sure that a church is not entangled with the civil government. Of course, salvation of souls is very important. The Great Commission is still in the Bible; but so is the principle that God desires His people and His churches to love Him. In fact, loving God is the greatest commandment. Loving God, according to the Bible is more important than loving one’s neighbor. However, if one loves God, he will love his neighbor. Please continue reading to the end to see how the Word of God makes this clear. Should you disagree with me, please contact me and give me the biblical basis for your disagreement. If God’s people and God’s churches love God first, many more souls will be saved, since churches who love God will have the power of God rather than a form of godliness.

Of course, churches (not to speak of individuals and families) dishonor their love relationship with Christ in many ways. My ministry is primarily concerned with a much neglected and egregious sin of churches as to their relationship with Christ—the union of churches with civil government through incorporation, unincorporated association status, corporation sole, and Internal Revenue Code Section 501(c)(3) tax exempt status.

I have addressed the biblical principles and the facts concerning legal entities and 501(c)(3) in books, articles on this “Separation of Church and State” blog, and audio teachings. This article is concerned only with the most important of the many sub-issues which must be developed to fully understand the issue of the God-desired relationship between church and state. What does it mean for a church to love God? How does a church demonstrate that she loves God or not? Other sub-issues—such as the God-given definition, purposes, and organization of a church—are covered in God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (For free audio teaching on the book, click this link: “Free abridged audio of God Betrayed;” to order the book, click the following link: “Books”. Click the following link to preview God Betrayed: Link to preview of God Betrayed.).

Application of biblical principles to incorporation, other methods of making a church a legal enitity, and Internal Revenue Code § 501(c)(3) tax exempt status makes clear that churches who become legal entities such as corporations and get 501(c)(3) status violate several biblical principles including the principle of separation of church and state, thereby dishonoring the love relationship between Christ and His church. Nonetheless, many churches use the excuse that the most important thing is winning souls to justify proceeding in the flesh and dishonoring their love relationship between Christ and His church by incorporating and obtaining 501(c)(3) status or by not reorganizing according to Bible principles when the church already has legal entity status. However, as the Word of God teaches and reality reveals, corporate (includes corporation sole) 501(c)(3) churches and churches which are legal entities of other types become more and more anemic with the passing of time. They do this because they resort to anti-biblical devises and place themselves at least partially under another sovereign and the anti-biblical rules of that sovereign

III. The Spirit Filled Walk of the Believer and of God’s
Churches and the Greatest Commandment

Just as it is important for a family to understand God’s definition, purposes, and principles for family, so it is important that a church family understand the God-given definition, purposes, and principles for a church and her members in order to fully understand and apply the biblical principle of separation of church and state. Very importantly a New Testament church is a purely spiritual entity made up of saved individuals who are instructed to walk in the spirit. A church will be spiritual only to the degree that the members, individually and as a church, walk in the spirit. Part of the walk of believers requires them to make sure that the church they are members of continues to organize and operate according to New Testament principles as spiritual entities only, not as earthly legal entities.

Scripture teaches that the most important thing for a church is the love relationship between Christ and His churches. Nothing a church can do overrides the importance of honoring that relationship. Jesus responded to

“[a] lawyer, [who] asked a question, tempting [Jesus], and saying Master, which is the great commandment in the law? Jesus said unto him, Thou shalt love the Lord thy God with all thy heart, and with all thy soul, and with all thy mind. This is the first and great commandment. And the second is like unto it, Thou shalt love thy neighbour as thyself. On these two commandments hang all the law and prophets” (Mt. 22.37-40. See also, Mk. 12.28-34 and Lu. 10.25-28 (Mk. 12.28-34 and Lu. 10.25-28 add loving God with “all thy strength” along with “all thy heart, soul and mind” to the greatest commandment.”)). These commandments were also stated in the Old Testament (See, e.g, De. 6.5 and the Ten Commandments in Ex. 20.1-17).

Most believers will agree with the principle (How can believers who have even a rudimentary knowledge of God’s Word deny this?). Sadly, many miss the mark in the definition and application of love since they have not studied and meditated on relevant biblical teachings and applied them in the real world.

The Bible teaches that loving God first will result in loving one’s neighbor by witnessing to him, helping him, sending missionaries to him, etc. When one loves God with all his heart, soul, mind, and strength, loving one’s neighbor comes naturally and “is like unto [loving God]” (Mt. 22.37-39; Lu. 10.27; Mk. 12.29-31). One who loves God with all his heart, soul, mind and strength will carry out the Great Commission, seek to lead others to salvation, disciple believers, help his neighbors, and walk in the spirit individually and as a church (keep his church body a spiritual entity subject only to the Lord Jesus Christ).

However gifted, moral, or refined, the natural man is absolutely blind to spiritual truth, and impotent to enter the kingdom; for he can neither obey, understand, nor please God because he is not born again and the Spirit of God does not dwell within him. “Jesus answered and said unto him, Verily, verily, I say unto thee, Except a man be born again, he cannot see the kingdom of God. Jesus answered, Verily, verily, I say unto thee, Except a man be born of water and of the Spirit, he cannot enter into the kingdom of God. That which is born of the flesh is flesh; and that which is born of the Spirit is spirit” (Jn.  3.3, 5, 6).

Only believers are indwelt by the Holy Spirit. “Hereby know we that we dwell in him, and he in us, because he hath given us of his Spirit” (I Jn. 4.13). Only one who has the Spirit of God dwelling in him can love God. This does not mean that such a person actually loves God, at least with all his heart, soul, mind, and strength. It does not mean that a believer walks in the spirit (See Jn. 6.63; Ro. 8.1-13; Ga. 5.16-25; Ep. 5.1-17). Positionally, when one is saved, in the reckoning of God, the old man is crucified, and the believer is exhorted to make this good in experience, reckoning it to be so by definitely “putting off” the old man and “putting on” the new (Col. 3.8-14; Ep. 4.24). “And be renewed in the spirit of your mind; And that ye put on the new man, which after God is created in righteousness and true holiness” (Ep. 4.23-24). The fruit God desires from Christians is spiritual. “But the fruit of the Spirit is love, joy, peace, longsuffering, gentleness, goodness, faith, Meekness, temperance: against such there is no law” (Ga. 5:22-23).

As has been pointed out, born-again believers are instructed to love God with all their heart, soul, mind, and strength. In God’s point of view, doing for others may help a person and make his live temporarily happier, but the Word of God teaches that doing for others is not love if one does not love God. The lost man does not know or love God, and he has no clue as to eternal matters. The natural man can only impart earthly, temporal help to others. Although this is not in and of itself a bad thing, this alone—from God’s point of view—is not love.

God is, and He desires His children to be, primarily concerned with the spiritual, the eternal. “While we look not at the things which are seen, but at the things which are not seen: for the things which are seen are temporal; but the things which are not seen are eternal” (II Co. 4.18). Only the saved man can offer anyone eternal hope in addition to helping him with temporal matters (see I Co. 2.1-16). One who loves God first will love and serve his fellow man as to eternal matters first, and temporal matters second; helping others without loving God first is not loving others from God’s eternal spiritual viewpoint.

If one loves, God dwells in him, and he will be a light to others. “No man hath seen God at any time. If we love one another, God dwelleth in us, and his love is perfected in us” (I Jn. 4.12). “And we have known and believed the love that God hath to us. God is love; and he that dwelleth in love dwelleth in God, and God in him” (I Jn. 4.16). “For God, who commanded the light to shine out of darkness, hath shined in our hearts, to give the light of the knowledge of the glory of God in the face of Jesus Christ” (II Co. 4.6).

IV. The Marriage Relationship between Christ and His Churches

Christ is the Bridegroom/Husband/Head of His churches. As to the issue of separation of church and state, this is particularly important. The church is called the bride of the Lamb (Jn. 3.28, 29). The church is “married” to Christ. “Wherefore, my brethren, ye also are become dead to the law by the body of Christ; that ye should be married to another, even to him who is raised from the dead, that we should bring forth fruit unto God” (Ro. 7.4). Christ wants to be the only Head of His churches (Ep. 1.22; 5.23-33; Col. 1.15-18).

The apostle Paul, from whom Christians are given almost all doctrine of the church, was very concerned about the spiritual status and fruit of God’s churches. Paul spoke of the church as the virgin espoused to one Husband, and reveals that Eve is a type of the church as bride and wife of Christ. Paul said to churches, “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” (II Co. 11.2). Because of this jealousy over Christ’s church, Paul feared, “lest by any means, as the serpent beguiled Eve through his subtilty, so [the minds of church members] should be corrupted from the simplicity that is in Christ” (II Co. 11.3).

God, as revealed by the apostle Paul, likens the marriage relationship of husband and wife to the relationship of Christ and His church:

“For the husband is the head of the wife, even as Christ is the head of the church: and he is the saviour of the body. Therefore as the church is subject unto Christ, so let the wives be to their own husbands in every thing. Husbands, love your wives, even as Christ also loved the church, and gave himself for it; That he might sanctify and cleanse it with the washing of water by the word.  That he might present it to himself a glorious church, not having spot, or wrinkle, or any such thing; but that it should be holy and without blemish…. For no man ever hated his own flesh; but nourisheth and cherisheth it, even as the Lord the church: For we are members of his body, of his flesh, and of his bones.  For this cause shall a man leave his father and mother, and shall be joined unto his wife, and they two shall be one flesh.  This is a great mystery: but I speak concerning Christ and the church. Nevertheless let every one of you in particular so love his wife even as himself; and the wife see that she reverence her husband” (Ep. 5.23-27, 29-33).

A. Practical Experience demonstrates the love
relationship between Christ and His Churches

The Bible tells believers how God feels concerning certain actions of His churches. The Husband-wife and Bridegroom-bride analogies depicting Christ and His churches have important implications. From the Husband-wife analogy, we know that Christ, likened to a husband, wants to be over His wife, the church, in all things; and He is jealous when His wife, even if remaining for some purposes under Christ, also puts herself under another head or chooses to enter into a relationship with any other entity. God obviously wants us to know how important this relationship is and how God feels when a church dishonors that relationship. New Testament teaching concerning the relationship of Christ and His churches (as we have already seen and will examine more infra), practical experience regarding the husband-wife relationship of man and woman as analogized by God to the marriage of Christ and His churches, and Old Testament passages concerning the Husband-wife relationship between God the Father and Israel reveal to the believer how God feels about the relationship of Christ and his churches.

Concerning practical experience, what godly husband would not be jealous if his wife came to him, arms around another man, and said:

“You know that I love you very much. I appreciate your love for me and all you do for me. I have entered into an agreement with Joe. I want you to know that I have decided that I am going to meet with Joe a couple of times a week for breakfast, or lunch, or dinner; and maybe occasionally meet with him just to talk. He cares for me, and he can give me additional advice and information which will be very helpful to me and which you are not able to give, although the advice you do give is most appreciated and helpful as far as it goes and as far as it is correct. He will also help me financially, since you cannot give me all that I need and want. I will still love and honor you. I know that my relationship with Joe will be alright with you.”

How would a husband feel about such an arrangement? Would it affect the marriage in any way? Would not it affect the way the husband and wife treat and respond to one another? Would the husband be jealous? In many such situations, would not the result be a ruined marriage and family? Thus God’s Word uses reality to reveal to us that Christ is jealous over His church and is grieved when His spiritual wife puts herself under the state through incorporation and 501(c)(3) tax exempt status or in any other manner. (See God Betrayed, Section VI and/or Jerald Finney, God’s Churches: Spiritual or Legal Entities? (Austin, TX: Kerygma Publishing Co., 2009; these books are summarized in the audio teachings found on the following link: “Articles and audio teachings.”) for a thorough explanation of the incorporation and 501(c)(3) tax exemption of churches).

What happens when a wife starts to have an affair, even a non-sexual affair? She may be able to hide her earthly affair from her husband, but she cannot hide the effects of the affair. (Of course, a church cannot hide her affair from the Lord.) The attitude, speech, and actions of the wife change. Her relationship with her husband changes. Her husband now has to share his time with another who is partially over his wife. Joy leaves the marriage. Many times, if she does not repent, the marriage is destroyed. Even if she repents, she and her husband will never forget. Hopefully, he will forgive.

In many ways, it is the same with the local assembly that enters into an unholy union with the civil government. Many times, the church who does so tries to minimize the dishonor and grief she has caused her Husband, the Lord Jesus Christ. Many of those who even think about the possible implications of what they have done say, “Well, if my new partner ever tells me that I cannot preach salvation, he will have gone too far.” The pastor and members of such a church actually, if not knowingly, are saying by their actions:

“The Lord and his ways are not sufficient. The civil government takes better care of me than does the Lord. Civil laws are wiser and more beneficial than the precepts of the Word of God. The civil government protects the church, allows the church to enter into contracts, gives the church limited liability, gives the church tax exemption (not realizing that God makes the church non-taxable which is not good enough), allows my people to deduct their contributions, etc.”; or
“Romans 13 requires a church to incorporate and get 501(c)(3) status (click the following link for an article which addresses this argument: “American Abuse of Romans 13.1-2 and Related Verses.“).

Any rationale given to justify a union of church and state is spurious, and the Christian who offers such reasoning either does not understand or ignores the Word of God in these matters. He does not understand that God instructs him that the Lord is to be the only Head over His churches, that he is at the very least combining the holy with the unholy, or that he is at worst committing spiritual adultery, and that disastrous consequences, sooner or later, are ahead. He does not understand the spiritual effects that such an unholy relationship has upon the church body, church members individually and as families, and upon society as a whole.

Like the people of the nation Israel, not satisfied with proceeding directly under God as a theocracy, demanded and were granted a king by God, a church who is not satisfied with being solely under God will incorporate, get 501(c)(3) status, organize as a charitable trust, or become a legal entity by some other means. That church may still be blessed by God to some extent; but, like Israel (See I S. 8, 12.16-25), she has committed a great wickedness and started down a slippery slope. After taking the first step to dishonor her Husband, additional steps follow. The church and her members proceed, to a significant extent, according to earthly rules and procedures designed by the god of this world, not by Christ as given in His Word. Incremental compromises begin and continue, resulting in negative spiritual effects to the church, her members and families, and society to one degree or another. Sooner or later complete apostasy will likely result.

Unlike many earthly husbands who have been betrayed, God can and will forgive and forget if a wayward church repents and turns back to the Lord. Christ said to the church at Ephesus who had left her first love (Christ), “Remember therefore from whence thou art fallen, and repent, and do the first works; or else I will come unto thee quickly, and will remove thy candlestick out of his place, except thou repent” (Re. 2.5). How vexing to see that most men of God can understand the importance of honoring the marriage relationship between man and woman, but cannot understand the importance of honoring a more important marriage relationship.

B. Old Testament insights concerning the marriage relationship

The Old Testament offers additional insights about the marriage relationship between Christ and His churches. There God describes His feelings about the Husband-wife relationship. Israel is depicted as the wife of Jehovah God the Father who is called the Husband of Israel.

Isaiah 54 deals with Israel the restored wife of Jehovah & security and blessing of restored Israel. God the Father was the Husband of Israel.  “For thy maker is thine husband; the LORD of hosts is his name; and thy Redeemer the Holy one of Israel; The God of the whole earth shall he be called” (Is. 54.5).

Hosea depicts the dishonored wife (Israel), and the sinful people. “… Plead with your mother, plead: for she is not my wife, neither  am I her husband. Let her  therefore put away her  whoredoms out of her  sight, and her adulteries from between her breasts; Lest I  strip her naked, and set her  as in the day that she was born, and make her as a wilderness, and set her like a dry land, and slay her with thirst. And I will not have mercy on her children; for they be the children of whoredoms. For their mother hath played the harlot: she that conceived them hath done shamefully: for she said, I will go after other lovers, that give me  my bread and  my water, my wool and my flax, mine oil and my drink” (Ho. 2.2-5).

Hosea 4.6-11 speaks of the willful ignorance of Israel: “My people are destroyed for lack of knowledge: because thou hast rejected knowledge, I will also reject thee, that thou shalt be no priest to me: seeing thou has forgotten the law of thy God, I will also forget my children…” (See Ho. 4).

Jeremiah 2-6 discusses the harlotry of Israel toward her Husband, Jehovah, and His warnings and promises to her depending upon whether she repents. “Turn, O backsliding children saith the LORD; for I am married unto you…. Surely as a wife treacherously departeth from her husband, so have ye dealt treacherously with me, O house of Israel, saith the LORD” (Je. 3.14, 20).

Various people in the Old Testament are types of Christ and the church, the Bridegroom and the bride. Typically, the book of Ruth may be taken as a foreview of the church—Ruth, as the Gentile bride of Christ, the Bethlehemite who is able to redeem. Rebecca was a type of the church, the “called out” virgin bride of Christ. Isaac was a type of the Bridegroom, who loves through the testimony of the unnamed Servant: “Whom having not seen, ye love; in whom, though now ye see him not, yet believing, ye rejoice with joy unspeakable and full of glory[.]” (I Pe. 1.8).

Isaac was a type of the Bridegroom who goes out to meet and receive his bride. “For if we believe that Jesus died and rose again, even so them also which sleep in Jesus will God bring with him. For this we say unto you by the word of the Lord, that we which are alive and remain unto the coming of the Lord shall not prevent them which are asleep. For the Lord himself shall descend from heaven with a shout, with the voice of the archangel, and with the trump of God: and the dead in Christ shall rise first[.]” (I Th. 4.14-16).

The coming of the Bridegroom is cause for great rejoicing by the believer, the friend of the Bridegroom (See, e.g., Jn. 3.29). The marriage of the Lamb to His bride the church will be a glorious event which will occur in heaven:

“Let us be glad and rejoice, and give honour to him: for the marriage of the Lamb is come, and his wife hath made herself ready. And to her was granted that she should be arrayed in fine linen, clean and white: for the fine linen is the righteousness of saints. And he saith unto me, Write, Blessed are they which are called unto the marriage supper of the Lamb. And he saith unto me, These are the true sayings of God” (Re. 19.7-9; see also, Re. 21.9-22.17).

C. Additional New Testament insights into the love
relationship between Christ and His churches

As we have seen, the husband is to be the only head of the wife, and Christ is to be the only Head of His churches (See Ep. 5.23-27, 29-33 quoted above). “And hath put all things under his feet, and gave him to be the head over all things to the church” (Ep. 1.22). “[Christ] is the image of the invisible God, the firstborn of every creature: For by him were all things created, that are in heaven, and that are in earth, visible and invisible, whether they be thrones, or dominions, or principalities, or powers: all things were created by him and for him: And he is before all things, and by him all things consist. 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. 1.15-18).

Christ, likened unto a husband, because of His love for His churches, gave Himself to redeem them. He is, in love, sanctifying the church, and will present the church to Himself as a reward for His sacrifice and labor of love, a glorious church, not having spot, or wrinkle, or any such thing, a perfect church without spot or blemish, “one pearl of great price” (Mt. 13.45-46).

Jesus is the Father’s love-gift to the world: “For God so loved the world, that he gave his only begotten Son, that whosoever believeth in him should not perish, but have everlasting life” (Jn. 3.16).

The believer, the church member, is His reward, given Him as a love-gift by the Father. “As thou hast given him power over all flesh, that he should give eternal life to as many as thou hast given him” (Jn. 17.2). “I have manifested thy name unto the men which thou gavest me out of the world: thine they were, and thou gavest them me; and they have kept thy word” (Jn 17.6). “I pray for them: I pray not for the world, but for them which thou hast given me; for they are thine” (Jn. 17.9). “And now I am no more in the world, but these are in the world, and I come to thee. Holy Father, keep through thine own name those whom thou hast given me, that they may be one, as we are” (Jn. 17.11). “Father, I will that they also, whom thou hast given me, be with me where I am; that they may behold my glory, which thou hast given me: for thou lovedst me before the foundation of the world” (Jn. 17.24). Does not the Lamb of God deserve the reward of His suffering: a chaste virgin?

Just as a bridegroom gives gifts to his earthly bride, so Christ gives gifts to His bride, to those whom the Father gave Him. He gives her: (1) Eternal life: “As thou hast given him power over all flesh, that he should give eternal life to as many as thou hast given him” (Jn. 17.2). (2) The Father’s name: “I have manifested thy name unto the men which thou gavest me out of the world: thine they were, and thou gavest them me; and they have kept thy word…. And I have declared unto them thy name, and will declare it: that the love wherewith thou hast loved me may be in them, and I in them” (Jn. 17.6, 26). (3) The Father’s words: “For I have given unto them the words which thou gavest me; and they have received them, and have known surely that I came out from thee, and they have believed that thou didst send me…. I have given them thy word; and the world hath hated them, because they are not of the world, even as I am not of the world” (Jn. 17.8, 14). (4) His own joy: “And now come I to thee; and these things I speak in the world, that they might have my joy fulfilled in themselves” (Jn. 17.13). (5) His own glory: “And the glory which thou gavest me I have given them; that they may be one, even as we are one” (Jn. 17.22).

As Christ loves His churches, so should they love Him. Mere emotion and proclamations do not equal love. Jesus said, “If ye love me, keep my commandments” (Jn. 14.15). “He that hath my commandments, and keepeth them, he it is that loveth me: and he that loveth me shall be loved of my Father, and I will love him, and will manifest myself to him” (Jn. 14.21). “Jesus answered and said unto him, If a man love me, he will keep my words: and my Father will love him, and we will come unto him, and make our abode with him” (Jn. 14.23 ). “If ye keep my commandments, ye shall abide in my love; even as I have kept my Father’s commandments, and abide in his love” (Jn. 15.10).  “Ye are my friends, if ye do whatsoever I command you” (Jn. 15.14). “For this is the love of God, that we keep his commandments: and his commandments are not grievous” (I Jn. 5.3).

What are Christ’s commandments? As has already been mentioned, the first and greatest commandment is to love the Lord with all one’s heart, soul, mind, and strength, and the second is “like unto it, Thou shalt love thy neighbor as thyself.”

D. A I  Corinthians 13 analysis of the love relationship
between Christ and His churches

This love between Christ and His church and what it entails is seen in the Song of Solomon:

The Song of Solomon, “[p]rimarily, is the expression of pure marital love as ordained of God in creation, and the vindication of that love as against both asceticism and lust—the two profanations of the holiness of marriage. The secondary and larger interpretation is of Christ, the Son and His heavenly bride, the Church (2 Cor. 11.1-4, refs.)” (1917 Scofield Reference Edition, Headnote to Song of Solomon, p. 705).

“Many waters cannot quench love, neither can the floods drown it: if a man would give all the substance of his house for love, it would be utterly contemned” (Song of Solomon 8.7). “Contemned” means “despised, scorned, slighted, neglected, or rejected with disdain” (AMERICAN DICTIONARY OF THE ENGLISH LANGUAGE, NOAH WEBSTER (1828), definition of “CONTEMNED.” Unless otherwise indicated, all definitions which follow are from this dictionary.). God despises, scorns, slights, neglects, or rejects with disdain all that a church does, whatever professions of love she makes, if those acts and/or professions are without love. No matter what she says, a church who does not honor Christ as her Husband, her Bridegroom, by remaining pure and chaste, demonstrates that she does not love God with all her heart, soul, mind, and strength. Thus, loving ones neighbor by witnessing to him, sending missionaries to him, helping him materially or any other way in obedience to the second commandment—“Thou shalt love thy neighbor as thyself”—is vanity in God’s eyes if one ignores the greatest commandment.

This truth is also articulated in the New Testament. The Lord Jesus is jealous over His churches. If we do not love the Lord Jesus, He despises all the “Christian” work we do and the money we put in the offering plate:

“Though I speak with the tongues of men and of angels, and have not charity, I am become as sounding brass, or a tinkling cymbal. And though I have the gift of prophecy, and understand all mysteries, and all knowledge; and though I have all faith, so that I could remove mountains, and have not charity, I am nothing. And though I bestow all my goods to feed the poor, and though I give my body to be burned, and have not charity, it profiteth me nothing” (I Co. 13.1-3).

“In a theological sense, [‘charity’] “includes supreme love to God and a universal good will to men. 1 Cor. xiii. Col. iii. 1 Tim. i.” (definition of ‘CHARITY’). I Corinthians 13.4-8 reveals that love is an act of the will and describes what actions constitute love. A church refutes its proclamations of love for the Lord when it wholly or partially takes the church from under the headship of her Husband, the Lord Jesus Christ and/or violates any of the other attributes of love as given in those verses.

Churches who put themselves even partially under another head dishonor their Husband. Such churches, by their actions, show that they do not have a supreme love for God, that they do not love the Lord with all their heart, soul, mind, and strength. Let’s examine I Corinthians 13.4-8 verse by verse and apply it to the love of a church for the Lord Jesus Christ.

“Charity suffereth long, and is kind; charity envieth not; charity vaunteth not itself, is not puffed up” (I Co. 13.4). “Suffereth long” means that one is patient and forbearing. In other words, he waits upon the Lord. “But they that wait upon the LORD shall renew their strength; they shall mount up with wings as eagles; they shall run, and not be weary; and they shall walk, and not faint” (Is. 40.31).

“But they that wait upon the Lord – The word rendered ‘wait upon’ here (from קוה qavah ), denotes properly to wait, in the sense of expecting. The phrase, ‘to wait on Yahweh,’ means to wait for his help; that is, to trust in him, to put our hope or confidence in him….
“It does not imply inactivity, or want of personal exertion; it implies merely that our hope of aid and salvation is in him – a feeling that is as consistent with the most strenuous endeavors to secure the object, as it is with a state of inactivity and indolence. Indeed, no man can wait on God in a proper manner who does not use the means which he has appointed for conveying to us his blessing. To wait on him without using any means to obtain his aid, is to tempt him; to expect miraculous interposition is unauthorized, and must meet with disappointment. And they only wait on him in a proper manner who expect his blessing in the common modes in which he imparts it to men – in the use of those means and efforts which he has appointed, and which he is accustomed to bless. The farmer who should wait for God to plow and sow his fields, would not only be disappointed, but would be guilty of provoking Him. And so the man who waits for God to do what he ought to do; to save him without using any of the means of grace, will not only be disappointed, but will provoke his displeasure” (Albert Barnes Notes on the Bible…).

A church who loves the Lord and suffers long is patient and waits on the Lord, while using only those means authorized by Him. An incorporated 501(c)(3) church has not “suffered long.”

Charity is kind. “A man who truly loves another will be kind to him, desirous of doing him good; will be gentle, not severe and harsh; will be courteous because he desires his happiness, and would not pain his feelings” (Ibid.). A Church who loves God will not cause God pain or grief by dishonoring her love relationship with the Lord Jesus.

Charity envieth not. One who truly loves another will not envy in the bad sense; that is, he or she “will be kind to him, desirous of doing him good; will be gentle, not severe and harsh; will be courteous because he desires his happiness, and would not pain his feelings” (Ibid.).

Charity vaunteth not itself:

“The idea is that of boasting, bragging, vaunting. The word occurs nowhere else in the New Testament. Bloomfield supposes that it has the idea of acting precipitously, inconsiderately, incautiously; and this idea our translators have placed in the margin, ‘he is not rash.’ But most expositors suppose that it has the notion of boasting, or vaunting of one’s own excellences or endowments. This spirit proceeds from the idea of superiority over others; and is connected with a feeling of contempt or disregard for them. Love would correct this, because it would produce a desire that they should be happy–and to treat a man with contempt is not the way to make him happy; love would regard others with esteem–and to boast over them is not to treat them with esteem; it would teach us to treat them with affectionate regard–and no man who has affectionate regard for others is disposed to boast of his own qualities over them. Besides, love produces a state of mind just the opposite of a disposition to boast. It receives its endowments with gratitude; regards them as the gift of God; and is disposed to employ them not in vain boasting, but in purposes of utility, in doing good to all others On as wide a scale as possible. The boaster is not a man who does good. To boast of talents is not to employ them to advantage to others. It will be of no account in feeding the hungry, clothing the naked, comforting the sick and afflicted, or in saving the world. Accordingly, the man who does the most good is the least accustomed to boast; the man who boasts may be regarded as doing nothing else” (Ibid.).

The application to the church regarding attachments to the civil government is obvious to the spirit filled believer.

Charity is not puffed up (jusioutai). This “word means, to blow, to puff, to pant; then to inflate with pride, and vanity, and self-esteem. [This word the feeling expresses the feelings of pride, vanity, etc.]…. Love[, on the other hand] is humble, meek, modest, unobtrusive” (Ibid.). Pride, vanity, and self-esteem exclude God, and lead to a betrayal of God by turning to another such as the civil government.

“Doth not behave itself unseemly, seeketh not her own, is not easily provoked, thinketh no evil[.]” (I Co. 13.5). Charity “doth not behave itself unseemly” means, “to conduct improperly, or disgracefully, or in a manner to deserve reproach. Love seeks that which is proper or becoming…” (Ibid.). A church who loves the Lord will seek to abide in Christ and His principles for His churches.

Charity “seeketh not her own:”

“It means, to conduct improperly, or disgracefully, or in a manner to deserve reproach. Love seeks that which is proper or becoming in the circumstances and relations of life in which we are placed. It prompts to the due respect for superiors, producing veneration and respect for their opinions… [I]t prompts to the fit discharge of all the relative duties, because it leads to the desire to promote the happiness of all.” (Ibid.).

Churches incorporate, get 501(c)(3) tax exemption, or become legal entities in other ways in violation of their God-given duties thereby disrespecting their Highest Superior.

Charity “is not easily provoked, paroxunetai:”

“The meaning of the phrase in the Greek is, that a man who is under the influence of love or religion is not prone to violent anger or exasperation; it is not his character to be hasty, excited, or passionate. He is calm, serious, patient. He looks soberly at things; and though he may be injured yet he governs his passions, restrains his temper, subdues his feelings. This, Paul says, would be produced by love. And this is apparent. If we are under the influence of benevolence or love to any one, we shall not give way to sudden bursts of feeling. We shall look kindly on his actions; put the best construction on his motives; deem it possible that we have mistaken the nature or the reasons of his conduct; seek or desire explanation (Mt. 5:23-24).… That true religion is designed to produce this, is apparent everywhere in the New Testament, and especially from the example of the Lord Jesus; that it actually does produce it, is apparent from all who come under its influence in any proper manner.” (Ibid.).

A church who becomes a legal entity has not looked soberly at the principles concerning separation of church and state in God’s Word; and she has not governed her passions and subdued her feelings. This is true even though that church may have acted in ignorance without anger or exasperation.

Charity “thinketh no evil.” This proscription does not apply to the issue we are looking at if one interprets it to mean that one is not to think evil of another, his motives or conduct. However, a church who becomes a legal entity has definitely committed an evil act against God whether she knows it or not.

Charity “[r]ejoiceth not in iniquity, but rejoiceth in the truth” (I Co. 13.6). Iniquity means “Injustice, unrighteous-ness, … [w]ant of rectitude [rightness in principle or practice], … a sin or crime; wickedness….” Jesus is the truth (Jn. 14.6). By following man’s devises and combining Christ’s church with civil government, a church is in effect following man-made principles which are contrary to God’s precepts, committing a great wickedness or sin, and rejoicing in the fact that she is following the methods and provisions of a head other than the Lord Jesus Christ.

Charity “Beareth all things, believeth all things, hopeth all things, endureth all things” (I Co. 13.7). A church who is a legal entity is seeking to avoid bearing perceived burdens such as losing rich earthly oriented church members. She is operating outside scriptural principles so that she can enter into contracts—such as contracts to pay her pastor or others a salary (for a church to pay anyone a salary violates biblical principle. See God Betrayed)—limit liability (not knowing that in effect, she is probably increasing risk and liability rather than limiting it. See Ibid., Section VI, Chapter 6), hold property (not knowing that a church can utilize property in America while honoring biblical principles. (See Ibid., Chapter 7), give tax deductions for contributions (See Ibid., Chapter 8), and for other spurious reasons. She may be allegedly seeking to obey what she incorrectly believes is her master, the civil government (See Ibid., Section III, Chapters 5 and 6,and Jerald Finney, Render Unto God the Things that Are His (Austin, TX: Kerygma Publishing Co., 2009)). Finally, she is attempting to avoid any persecution and any adverse affects—she wants to assure her members that they will have no persecution or anything else to endure. A church who is a legal entity is not believing all the Word of God and she is not placing her hope in the Lord. At the very least, part of her hope is in civil government.

“Charity never faileth” (I Co. 13.8). A church who depends upon and subjects herself to the civil government has certainly failed the Lord.

V. Conclusion

The Lord Jesus gave a warning to the church at Ephesus:

“I know thy works, and thy labour, and thy patience, and how thou canst not bear them which are evil: and thou hast tried them which say they are apostles, and are not, and hast found them liars: And hast borne, and hast patience, and for my name’s sake hast laboured, and hast not fainted. Nevertheless, I have somewhat against thee, because thou hast left thy first love. Remember therefore from whence thou art fallen, and repent, and do the first works; or else I will come unto thee quickly, and will remove thy candlestick out of his place, except thou repent” (Re. 2.2-5).

As Dr. J. Vernon McGee teaches us, this warning was for every church who has lost her love for the Lord Jesus:

“It was a warning of danger of getting away from a personal and loving relationship with Jesus Christ. The real test of any believer, especially those who are attempting to serve Him, is not your little method or mode or system, or your dedication, or any of the things that are so often emphasized today. The one question is: Do you love Him? Do you love the Lord Jesus? When you love Him, you will be in a right relationship with Him, but when you begin to depart from the person of Christ, it will finally lead to lukewarmness. The apostate church was guilty of lukewarmness. It may not seem to be too bad, but it is the worst condition that anyone can be in. A great preacher in upper New York state said: ‘Twenty lukewarm Christians hurt the cause of Christ more than one blatant atheist.’ A lukewarm church is a disgrace to Christ” (J. Vernon McGee, Revelation, Volume I (Pasadena, California: Thru the Bible Books, 1982), pp. 121-122).

As the Lord Jesus Christ is jealous over His churches, so should pastors and church members be jealous, with a godly jealousy, over the church they belong to, just as Paul was (See II Co. 11.1-3).

The church who really loves her Husband, the Lord Jesus Christ, will seek to maintain her purity, to be subject to her Husband in all things. All the professions of love, all the good deeds, the hymns sung, and the messages preached by a church who does not totally submit herself in all things to her Husband are contemned by the Lord since that church, by her actions, shows that she does not love the Lord Jesus Christ with all her heart, soul, mind, and strength. A church who incorporates, organizes as a charitable trust or unincorporated association, takes a 501(c)(3) tax exemption, a license, an employee or taxpayer identification number, any type permit from the state, or puts herself under the state in any way, becomes an earthly legal entity subject to the jurisdiction of an earthly power, the civil government; and, in spite of any professions of love for the Lord, according to her actions, shows that she does not fully love the Lord Jesus Christ.

Note

The Simply Church Ministry helps churches to organize as New Testament churches completely out from under civil government and under God only. Should you wish to contact Jerald Finney, click the following link: Contact Jerald Finney. This is a ministry, not a business enterprise. Jerald Finney has made no profit at all in this endeavor of Christian love, but rather has expended much of his own money for God’s glory, in attempting to provide information and service for God’s churches.

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

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

END

For His Glory
Jerald Finney, BBB, Historic Baptist, BBA, JD
opbcbibletrust.wordpress.com

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

In conclusion, churches who get 501c3 dishonor the Lord and His principles concerning His desired relationship between church and state. Christians are responsible to God to study His Word and make the practical application of His Word to real life. The relationship between Christ and His churches is very important to Him: “Husbands, love your wives, even as Christ also loved the church, and gave himself for it; That he might sanctify and cleanse it with the washing of water by the word, That he might present it to himself a glorious church, not having spot, or wrinkle, or any such thing; but that it should be holy and without blemish” (Ep. 5.25-27).

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

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

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

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

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

END

The Biblical Doctrine of the Church

Jerald Finney
© October, 2009

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.).

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

1. Introduction to the biblical doctrine of the church (Section II, Chapter 1 of God Betrayed) (The audio opens with a song by Brother Rocky Otwell, “Wilt Thou Be Made Whole?” followed by opening remarks and prayer. That portion of the audio is 5 min. 3 sec. in length. The total length is 14 min. 55 sec.).

2. Definition, organization, and purposes of a church (Section II, Chapter 2 of God Betrayed) (27 min. 22 sec.).

3.  The love relationship between Christ and His church (In God Betrayed, but not a specific chapter) (52 min. 16 sec.). This is covered in the booklet which is reproduced on this website at The Most Important Thing: Loving God and/or Winning Souls?)  This may be the most important teaching concerning the issue of separation of church and state. The last few minutes of the audio is of poor quality because of technical difficulties that were later corrected).

4. Heresy and apostasy (Section II, Chapter 4 of God Betrayed) (Begins with a song, “In Times Like These,” sang by Rocky Otwell and prayer. Prayer ends at 3 min. 31 sec. Total length of segment is 28  min. 15 sec.).

5. Recent accelerated apostasy in America (Section II, Chapter 5 of God Betrayed) (14 min. 22 sec.).

6. Apostasy at the end of the church age (Section II, Chapter 6 of God Betrayed) (3 min. 30 sec.)(This audio teaching has been significantly revised. Click “Apostasy at the end of the church age”  to see the revisions).

7. The church will reign with the Lord (Section II, Chapter 7 of God Betrayed) (1 min. 56 sec.)(This audio teaching has been significantly revised. Click “The coming universal church will reign with the Lord”  to see the revisions).

8. Conclusion (Section II, Chapter 8 of God Betrayed) (Conclusion is 5 min. 41 sec. followed by song and prayer. Total length is 8 min. 51 sec.).

I am adding a new study of specific books and teachings on the Bible Doctrine of the Church. Click here to go to that study series.

End

For His Glory,
Jerald Finney
Christian and practicing attorney

American Abuse of Romans 13.1-2 and Related Verses

Jerald Finney
Copyright © September 29, 2009


Click the above to go to book.

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):

Introduction and Matthew 17.24-27: “Doth not your master pay tribute?” (13 min. 42 sec.)

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

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

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

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

You may also be interested in:

More on Romans 13: The Powers/Governments God Has Ordained (article)

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

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The Internal Revenue Code § 501(c)(3) Exemption-Definition-Control Scheme

Jerald Finney
Copyright © September, 2009
Revised January 31, 2020

Click here to go to: ANSWER TO QUESTION REGARDING A LAWYERS FALSE STATEMENTS CONCERNING CHURCH CORPORATE 501(C)(3) STATUS

“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).

501(c)(3) and 508(c)(1)(A) tax exempt status not only come with five government imposed rules. Such status also invokes a myriad of regulations. See, e.g., Publication 557 (01/2019), Tax-Exempt Status for Your OrganizationApplication for Recognition of ExemptionExempt Organizations Treasury RegulationsCharities and Nonprofits A-Z Site Index (F-J)Exempt Organization Revenue RulingsPub. 1828, Tax Guide for Churches and Religious Organizations (PDF)Common Tax Law Restrictions on Activities of Exempt OrganizationsExempt Organizations – Ruling and Determinations LettersrExempt Organizations – Private Letter Rulings and Determination LettersExempt Organizations AnnouncementsAnnual Filing Requirements for Supporting OrganizationsExempt Organizations NoticesPublic Disclosure and Availability of Exempt Organizations Returns: Copies of Exempt Organizations Tax DocumentsExempt Organization Revenue ProceduresExempt Organizations UpdateExempt Organizations – Employment TaxesThe Truth About Frivolous Tax Arguments – Section IITermination of Exempt Organization(“… Internal Revenue Code Section 6043(b) and Treasury Regulations Section 1.6043-3 establish rules for when a tax-exempt organization must notify the IRS that it has undergone a liquidation, dissolution, termination, or substantial contraction. Generally, most organizations must notify the IRS when they terminate. Among other things, notice to the IRS of a termination will close the organization’s account in IRS records. …).

A study of relevant law, as well as IRS regulations and legal scholarship reveals that either 501(c)(3) or 508(c)(1)(A) status is voluntary. 501(c)(3) and 508(c)(1)(A) churches are tax exempt, whereas First Amendment churches are non-taxable. See, First Amendment Protection of New Testament Churches/Federal Laws Protecting State Churches (Religious Organizations) (022610).  In addition,  501(c)(3) or 508(c)(1)(A) statuses are control-definition schemes.

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.]

Some legal scholars who have studied the issue know what the civil government is up to with the exemption-definition-control scheme. For example, Richard Garnett, assistant professor at Notre Dame Law School, wrote in A Quiet Faith? Taxes, Politics, and the Privatization of Religion, published in Volume 42 of B.C. L. Rev. starting on page 771 (this is a paraphrase of selected portions of the article with citations omitted):

  1. “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….
  2. “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….
  3. “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….
  4. “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….
  5. “[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….
  6. “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….
  7. “[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….
  8. “[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….
  9. “[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.
  10. “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.’”

Michael Hatfield, Associate Professor of Law at Texas Tech University School of Law makes some important points in his article published in Volume 20 of Notre Dame Journal of Ethics and Public Policy beginning on page 125. (I suggest that the serious student get the article and study it for himself.):

  1. “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.”
  2. 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.…
  3. 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.”
  4. 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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