Tag Archives: churches and 501(c)(3)

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

Jerald Finney
Copyright © October 14, 2013

Article follows sermon links

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

Article:

"Pastor" Steven Anderson
“Pastor” Steven Anderson

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Those assertions are applicable to his arguments.

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

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

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

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

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

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

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

The author chooses to stop there with the analysis. The reader has access to enough information in the links above to check the matter out for himself. He can also get the same information by studying the Bible, law, and history. “For I am jealous over you with godly jealousy: for I have espoused you to one husband, that I may present you as a chaste virgin to Christ.” (2 Corinthians 11:2). “Husbands, love your wives, even as Christ also loved the church, and gave himself for it; That he might sanctify and cleanse it with the washing of water by the word, That he might present it to himself a glorious church, not having spot, or wrinkle, or any such thing; but that it should be holy and without blemish.” (Ephesians 5:25-27). The incorporated churches and the 501c3 churches have taken on another lover for worldly approval, help, direction, control, power and financial gain. If a church is both incorporated and 501c3, that church has taken on two other lovers and is doubly the adulteress. These actions grieve our Lord, the Bridegroom, Husband, and Head of the church. Ultimately, these actions result in the death of the adulterous, heretical, and apostate churches.

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

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

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

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

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

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

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

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

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

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

II. My Reply to Letter No. 1:

Dear Pastor _______________,

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

For His Glory,
Bro. Jerald Finney

Note. I did call this dear brother

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

Dear Brother [Finney],

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

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

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

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

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

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

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

IV. My Reply to Letter No. 2:

Dear Pastor Manzoni,

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

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

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

For His Glory,
Brother Jerald Finney

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

Are you saying we should not be registered?

________________

VI. My Reply to Letter No. 3:

Dear Brother _________________,

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

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

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

Thanks for your interest in this matter.

For His Glory,
Bro. Jerald Finney

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

Dear Jerald,

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

Dr. ____________________

VIII. My Reply to Letter No. 4:

Dear Pastor __________________,

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

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

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

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

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

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

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

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

Dear brother Finney,

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

X. My reply to His response:

Dear Pastor __________________,

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

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

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

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

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

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

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

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

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

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

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

For His Glory,
Brother Jerald Finney
churchandstatelaw.com

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

Dear Jerald Finney, JD

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

Sincerely In Christ,
Pastor _________________

XII. My Reply to Letter No. 5:

Dear Pastor ________________,

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

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

For His Glory,
Jerald Finney

Note. Pastor ______________ called and we discussed this matter.

XIII. Conclusion

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

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

XIV. Links to Internal Revenue Code Laws

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

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

XV. Note

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

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

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

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

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

Jerald Finney
© October, 2009

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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For His Glory,
Jerald Finney
Christian and practicing attorney