Tag Archives: legal entity

The Church Bible Trust Relationship Explained and How a Church Can Nullify Her Efforts to Remain Under Christ Only

Jerald Finney
Copyright © January 11, 2019

More and more churches are seeking to exercise their Bible freedom and duty to operate under the Lord Jesus Christ in all things; to repent, do the first works as churches of Christ before He removes their candlesticks. American churches who desire to do so are protected by the First Amendment to the United States Constitution and corresponding state constitutional provisions. This short essay will give a simple explanation of the trust relationship used by churches in order to remain under Christ and Christ alone. Then, it will explain ways some of those churches nullify that attempt to honor the Lord Jesus Christ.

The “common law” or “Bible” trust is a fiduciary relationship with real and personal property (personal property includes intangible property such as money and bank accounts) recognized but not created by man’s law. This relationship is created by an agreement between a trustor and trustee, is private, creates no contract with the state (the state is not a party), and is not subject to control by civil government and its courts. Trust documents, if any, are never required to be filed in man’s legal system through any of its courts or agencies. This type of trust is not a legal entity. The trust relationship can be established orally or in writing; a properly drafted writing is better.  If not in writing, and if the facts show the intent to establish a relationship with property to be held by a trustee for the benefit of the true owner of the property then a trust relationship has been established. This is so no matter the terms used. It is not necessary to use the terms “trust,” “trustor,” “trustee,” “trust estate,” or “beneficiary” for a trust relationship to come into existence if the essentials of the relationship are there.

The trustor creates the relationship and names a trustee who agrees to administer a trust estate funded by the trustor (and others, if any, who wish to contribute to the trust estate) solely for the benefit of another, the true owner of the trust estate, the beneficiary. The trustor merely establishes the trust relationship. The trustee administers the trust estate solely for the benefit of the owner of the trust estate. Once assets are placed in the trust estate, those assets permanently belong to the beneficiary, not to the trustor  (in an irrevocable trust).

An inactive trust is no trust at all. The elements of valid trust are: trustor, trustee, beneficiary, and trust estate. If an element is missing, there is no trust. If there is no trustor, trustee, trust estate and beneficiary there is no trust. Without a trust estate, there is no trust. For a trust relationship to exist, all elements of the trust must exist. If there is no trust estate, there can be no trust. One cannot establish a fiduciary relationship with property if there is no property.

Some churches have properly drafted and executed documents establishing a proper trust relationship in order to remain under the Lord Jesus Christ only; but they have nullified their efforts by never listing trust property to the trust estate in an appendix to the trust document. All property and assets in the trust estate should be listed in the appendix. Again, if no property is placed in the trust estate, the trust is non-existent. The Appendix should list all personal property (song books, pews, musical instruments, etc.), real property, motor vehicles, bank accounts and other assets held in trust estate.

Another way churches who have set up a trust relationship with money and property – through a Declaration of Trust, Procedures, or whatever the document is titled – nullify their efforts to remain under Christ only is to act legally. When a church acts legally, she is a legal entity subject to the jurisdiction of civil government.

What is a legal entity? A legal entity is an entity that can be sued, sues, can be charged with a crime, enters into contracts or acts legally in any way. When a church acts legally, she has declared herself to be a legal entity.

How can a church act legally? She can, for example, hold deed to real property, open a bank account, hold title to motor vehicle(s), hold insurance, contract, borrow money, incorporate the church or a ministry of the church, get Internal Revenue Code § 501(c)(3) or § 508 status for the church or a ministry of the church, have employees, pay salaries or do anything else in accordance with or subject to man’s legal system and not according to New Testament church guidelines and example. A church who holds insurance admits that she is a legal worldly entity who can be sued. Doing anything is man’s system makes a church a legal entity subject to man’s law.

A properly implemented trust relationship with money and/or property keeps a church entirely out of man’s earthly legal systems and under the Lord Jesus Christ in all things. That is, if the church does not misstep and declare herself to be a legal entity subject to the law of man in some other way. Thank the Lord and The Trail of Blood of the Martyrs of Jesus who in putting Christ first in all things paid the price that gave all Americans freedom of religion and soul liberty as guaranteed by the First Amendment to the United States Constitution and corresponding state constitutional provisions.

“… 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 we are members of his body, of his flesh, and of his bones.” (Ephesians 5.25-27, 30).


Recommended Articles To Begin Your Understanding of the Trust Relationship Which Are Included in the Above Link:

  1. The Church Bible Trust Relationship Explained and How a Church Can Nullify Her Efforts to Remain Under Christ Only
  2. How a Church Can Organize to Remain a New Testament Church (Holding Property In Trust For God Is A Scriptural Principle Recognized by American Law)
  3. What God Has Committed to Man’s Trust: “Ye Cannot Serve God and Mammon”: Steward or Trustee?

Other resources which will be of help in understanding the concept of trust.

Law on Church Organization (Trusts, Property Tax, Etc.)

Links to Essays, Articles, and Other Resources:

The Bible Trust Relationship: Links to Essays and Other Resources

Can One Become a “Sovereign Citizen?”

Jerald Finney
Copyright © January 8, 2019

The sovereign citizen movement grew out of a belief in government abuses of power. Can one really become a sovereign citizen? Yes and no. Does the Bible teach earthly sovereignty for the individual? Yes and no. This short article addresses these issues primarily in the American context.

Technically, everyone born in a nation is a legal or lawful entity subject to the laws of that nation no matter what steps he takes to divorce himself from the law and become “sovereign.” Practically, one may be able to live his entire life as sovereign and never get entangled with the laws of a nation.

Some, in their attempt to become sovereign, do not get a social security number, a driver’s license, or any other government document that ties them to man’s law. American civil government, before the social security number, the driver’s license, or any other kind of license or government contract or document, considered everyone born in America to be a legal entity and so it is today. Today those who have no social security or other government number or license are considered to be citizens and legal entities. Nonetheless, one may be able to live his life as a “sovereign citizen.”

One who takes steps to become a “sovereign citizen” may, for all practical purposes, remain so because American civil government may never interfere with his life in any way. No one in America is forced to get a driver’s license or a social security number or to enter into any agreement with the civil government or with any individual or company. As long as a person controls his life so as not to interfere with or harm the rights of life, liberty, and property of any other person or entity or does interfere with the rights of others and does not get caught, the effects of being a legal or lawful entity will be nonexistent unless he is falsely accused.

If one can remain unnoticed by and outside the jurisdiction of civil government, the effects of being a legal or lawful entity will be nonexistent. Moving to the middle of the Alaskan wilderness by oneself or with one’s family may be the best choice for the man who wishes to remain sovereign. Living in the middle of New York City might work if, in addition to finding and remaining outside any civil government contracts and licenses, one finds a way to provide for himself and those, if any, to whom he is responsible and he:

  • does not enter into any contract with civil government or get any government license or number;
  • does not enter into and/or violate any contracts or agreements with another;
  • does not harm another and get sued for so doing;
  • does not commit a crime and get cited or charged and apprehended;
  • does not get falsely accused of a crime and get cited or charged and apprehended;
  • does not harm or interfere with another’s life, liberty, or property (or without being found out if he does so); and
  • does not act legally in any way.

If anyone commits a crime, he will be charged (if police have facts which give probable cause to believe he did it). If he knowingly, intentionally, negligently (and sometimes recklessly) harms another and causes damages, the victim can file a civil suit for damages. Therefore, one is a legal entity who has, practically speaking, come under the technical definition of “legal entity.” One can choose, even though he may not do so, to enter into agreements or contracts with others. If he ever hires someone to do a job for him, he entered a contract with them to do the work. If he hired them, they did the job as agreed, and he does not pay them as agreed for their services completed, they can sue him whether he has a social security or other government number or not, whether he claims to be “sovereign” or not. One can choose to act legally or not. But one cannot choose to completely remove himself from the legal system such that he is not liable for his crimes or torts. Etc. Therefore, by definition, one is a “legal entity.”

God ordained civil government for certain purposes. He gave civil government jurisdiction over certain matters – the protection of life, liberty, and property. Without direct earthly control of man by man, as is proved by the period between the Fall and the Flood, mankind quickly becomes totally corrupted; violence fills the earth. Jesus did not fight civil government, nor did the apostles and Historic Christians (Historic Baptists by whatever name called).  They did not fight it even though they always chose to obey God rather than men when man’s law contradicted God’s law and forbid them to honor God. They did not fight it although it was tyrannical and was not under God as God ordained. They obeyed God in all things and man as to those matters which did not cause them to violate God’s commandments.

God’s Word teaches that God put earthly controls, civil governments, in place to control earthly fleshly people, those who are not born again of the Spirit (not spiritual beings), and those who say that they are but are not or who say they are but walk in the flesh. Just because civil governments are corrupt and guided, for the most part, by the god of this world and his principles does not mean that one should, according to the will of God, treat civil government as having no authority. Jesus, the apostles, and authentic Christians over the last two thousand years have followed Bible teaching and honored civil government as long as civil governments and combinations of religion and state such as the Catholic/Protestant establishments did not try to force them to dishonor God’s law. When that happened, they lay down their lives for the faith rather than betray our Lord.

What is a Legal Entity?


A Publication of Churches Under Christ Ministry


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


Click here to go to video of this lesson


Jerald Finney
Copyright © December 8, 2017


articlesofincorp.jpgA legal entity is a temporal earthly entity created and/or recognized by the law of man. The entity can be charged with a crime, sue and be sued, and act legally by entering into contracts, buying property, etc. Civil government has jurisdiction over legal entities.

Individuals are legal entities which are not created by the laws of man, but recognized by the laws of man. Legal speaks of earthly, temporal, as opposed to heavenly or eternal. A person in his/her right mind is a legal entity. If the person is lost, he is a legal entity only. If he is a born-again believer, he is both a legal entity and a spiritual entity. However, an earthly government cannot assume jurisdiction over his spiritual life. “And fear not them which kill the body, but are not able to kill the soul: but rather fear him which is able to destroy both soul and body in hell” (Matthew 10.28).

There are also legal entities which are created by the laws of man; these entities are made up of organizations of persons. Included are corporations (aggregate or sole, for-profit and non-profit), unincorporated associations, charitable trusts, business trusts, incorporated 501c3 or 508 tax exempt organizations and the list goes on. These type organizations are subject to the agreements made when they organized under man’s law.

Legal entities include associations; corporations; partnerships; proprietorships; and business, charitable, and other kinds of trusts (but not simple trusts, as explained below). Neither God nor the spirit of God have anything to do with their organization and operation. The law calls them “artificial persons.” They can be charged with crime, sue, be sued, assume legal, temporal, earthly obligations, and act legally by entering into contracts, buying property, opening bank accounts, hiring employees, running businesses (like schools, cafes, day care centers, etc.), and so forth. Satan can infiltrate and take over legal entities since they temporal, worldly, and run at least partially by maybe wholly by the laws of man. See Satan is the god of this world who orchestrates the world system.

All legal entities, other than individuals, are created by man-made civil government law. For example, American corporations, including church non-profit corporations, are created by state corporation law. Other legal entities such as sole proprietorships, are not created by man’s law, but are recognized and controlled by man’s law since they are businesses with income; they must, for example, get an assumed name, file income tax returns, get an Employer Identification Number, pay income taxes on profits and social security taxes on employees, register with the state sale tax office and pay sales taxes, etc.

A simple trust established to  manage money and property for the benefit of a beneficiary is not a legal entity. See  Trust Explained and The Bible Trust Relationship: Links to Essays and Other Resources. Other types of trusts which are either established according to man’s law or which have income are legal entities.

Many churches choose to be both legal and spiritual entities and many are legal entities only. Some churches, the remnant, protected by the law in America–the First Amendment and corresponding state constitutional provisions–choose to remain true to New Testament Church Doctrine and Example by remaining spiritual entities only. See Is a church a spiritual or legal entity? for more concerning this matter.

Churches, unlike businesses or charities, are protected by the First Amendment to the United States Constitution and corresponding state constitutional provisions which guarantee freedom of religion. Those laws give churches a choice. Churches choose whether to become a legal entity or remain a spiritual entity only. For more on this, see Is a church a spiritual entity, a legal entity, or a spiritual/legal entity?

Is a church a spiritual or legal entity?


A Publication of Churches Under Christ Ministry


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


Click here to go to video of this lesson


 Jerald Finney
Copyright © November 27, 2017


To answer this question, one must define “legal entity” and “spiritual entity.” See What is a legal entity? for explanation of  “legal entity.” See What is a spiritual entity? for explanation of “spiritual entity.”

Ep.2.19-22God desires His churches be a spiritual entities, not spiritual and legal entities: “Church” in this essay refers to God’s churches, New Testament churches, churches under Christ and Christ alone. A church is composed of spiritual beings, born again believers.

  • 1 Peter 2:5 says, speaking to born again believers: “Ye also, as lively stones, are built up a spiritual house, an holy priesthood, to offer up spiritual sacrifices, acceptable to God by Jesus Christ.”
  • Ephesians 2.19-22: “Now therefore ye are no more strangers and foreigners, but fellowcitizens with the saints, and of the household of God; And are built upon the foundation of the apostles and prophets, Jesus Christ himself being the chief corner stone; In whom all the building fitly framed together groweth unto an holy temple in the Lord: In whom ye also are builded together for an habitation of God through the Spirit.”

Ephesians presents the local church. Chapters 1-3 are about the heavenly calling of the church and are doctrinal. Chapters 4-6 are about the earthly conduct of a church and are practical. Believers and churches sit in heavenly places in Christ Jesus as they walk on the earth where they are to do God’s work in the family, on the job, in the church, and in the world. Click here to go to more detailed studies on the doctrine of the church from Ephesians and other books in the Bible. They are to walk in the spirit (See, for example, Galatians 5).

Ep.1.19-23_1In Ephesians 1.19-23 we learn that God set Christ “at his own right hand in heavenly places.” The suffix “ly” means “like” or “from,” and when added to a noun creates an adjective. So “heavenly” means like or from heaven. “Heavenly places” therefore means places like or from heaven. When a person is born again of the spirit, he becomes a new creature and the Holy Spirit indwells that person. See, e.g., 2 Corinthians 5.17, Ephesians 2.1-6.

God has put all things under Christ’s “feet and gave him to be the head over all things to the church” (Ephesians 1:22). Colossians 1:18: “And he is the head of the body, the church: who is the beginning, the firstborn from the dead; that in all things he might have the preeminence.” His body is to walk on the earth, and be connected to Him. The body is to be connected to the Head. The New Testament makes clear that Christ desires that a church be spiritual, that all the church does be spiritual, that a church have only one head, a spiritual Head, the Lord Jesus Christ.

Again, a believer and a church are to be connected to Christ who is the head. A church is “his body, the fullness of him that filleth all in all (23).” He made believers to “sit together in Ep.1.22-23_3heavenly places in Christ Jesus” while they walk on the earth as new creatures indwelt and led by the Holy Spirit, doing His work as instructed by the Word of God.

Again, Christ desires to be the only head of His churches. Ephesians 1:22 “And hath put all things under his feet, and gave him to be the head over all things to the church.” Colossians 1:18 “And he is the head of the body, the church: who is the beginning, the firstborn from the dead; that in all things he might have the preeminence.”

The Bible has much more to say, but that is enough to establish Bible precept, which describes the church as a spiritual entity or body built by the Lord Jesus Christ, over whom Christ is to be the Head in all things. See, for example, Ephesians 4 and 1 Corinthians 12 for more on the spiritual and eternal organism or body which is the local church.

God allows churches a choice. A church can choose to be what God wants it to be, an eternal spiritual entity under God only; or a church can choose to be a temporal earthly entity such as a 501c3 corporation under both God and man or under man only.

Spiritual blessings follow obedience; curses follow disobedience even though a church under God and man, or under man only, may have some temporal earthly success for a time. In fact, many churches, especially mega-churches are very successful businesses posing as “churches,” under God.

The Bible clearly teaches that the unholy always corrupts the holy when the two are combined. Corruption is inevitable when church and state are intermixed. As history shows, the official corrupted “church,” which was married to and used the state to enforce many of its unholy ways, was vile to the core. The Reformers became especially aware of the corruption within the Roman “church.” The churches which arose out of the Reformation adopted many of the heresies of the Roman spiritual harlot which they rebelled against and discarded.

To quote a great Bible teacher: “The church that sets out to spiritualize the world will soon find that the world will secularize the church. When wheat and tares compromise, it is the wheat that suffers. Light and darkness, right and wrong, good and evil, truth and error are incompatibles, and when they compromise it is the light, the right, the good, and the truth that are damaged.”[1] As Pastor Hank Thompson, has preached:

  • “Holy means set apart for God.  You cannot bring that which is holy and unholy together without making the holy things unholy. Holy things combined with unholy things do not make the unholy holy. It always makes the holy unholy. Being around someone who is sick may make a well person sick. Being around a well person won’t make a sick person well. If you are grounded and touch the ground and a power line at the same time, you are cooked. If you try to touch God and touch the world, you will be corrupted.”[2]

TaxExemptStatusCorruptsThe Holy Bible, the basic source for all truth proclaims:

  • “Be ye not unequally yoked together with unbelievers: for what fellowship hath righteousness with unrighteousness? and what communion hath light with darkness? And what concord hath Christ with Belial? or what part hath he that believeth with an infidel? And what agreement hath the temple of God with idols? for ye are the temple of the living God: as God hath said, I will dwell in them and walk in them: and I will be their God, and they shall be my people. Wherefore, come out from among them, and be ye separate, saith the Lord, and touch not the unclean thing; and I will receive you. And will be a Father unto you, and ye shall be my sons and daughters saith the Lord Almighty.” (2 Corinthians 6.14-18).
  • Luke 16:13 “No servant can serve two masters: for either he will hate the one, and love the other; or else he will hold to the one, and despise the other. Ye cannot serve God and mammon” (Luke 16.13.)[3]

History proves this. Union of church and state corrupted the civil government, the Roman “church” and the people, except for a remnant.  It also corrupted the established Protestant churches and the nations which had established Protestant churches.

For a more thorough explanation of the doctrine of the church, see the resources in En 4.


Endnotes

[1] W. Graham Scroggie, born 1877, twelve times the Bible teacher at the famous Keswick, England conference, They Knew Their God, Vol. 5, 194 cited in The Berean Call, February 2006, p. 5, available at www.thebereancall.org. Separation is a Biblical principle that runs throughout scripture—Pastor Hank Thompson gave a tremendous sermon on “Separation” on Sunday evening, February 12, 2006.

[2] “Separation.” Sermon preached at Capitol City Baptist Church in Austin, Texas by Pastor Hank Thompson, February 12, 2006. See pp. 149-150 of God Betrayed (this is a link to the PDF).

[3] The doctrine of separation is taught extensively in the Word of God.

[4] What Is a Church and What Upholds Her Integrity? [Article], Bible Studies on the Doctrine of the Church, The Biblical Doctrine of the Church, The Biblical Doctrine of the Church


Can a church force a homosexual to turn straight to stay in the church?

Jerald Finney
Copyright © September 9, 2015

This article presents a question on AVVO, a legal website, asked by person who practices homosexual conduct, and my answer. On September 14, 2014, I was notified that the question asker picked mine as the best answer. The following, before the article, is a copy of that notification:

BestAnswer

The following question was asked on AVVO, a legal website on 090815:

A church which is a legal entity (e.g. incorporated 501c3 church) grieves our Lord and is partially, at the least, under a head other than the Lord Jesus Christ.
A church which is a legal entity (e.g. incorporated 501c3 church) grieves our Lord and is partially, at the least, under a head other than the Lord Jesus Christ.

I am homosexual and my new pastor says that I have to turn straight to stay in my church. Can force me to it to be able to stay?

“I have gone to the same church for 11 years. I have never had a problem in my church even if I am openly gay and dress quite feminine. We have a new pastor since a year and he has tried to talk me into becoming straight since day one. Clearly, he is quite homophobic…. I have been able to laugh about if until now, but he is now trying to put pressure on my by the other pastors.

“They have never had a problem with me before. Suddenly they want me to dress differently and “become straight”.

“I am feeling harassed by my pastor and he even talked about me in church yesterday. It was clearly about me and I could feel the hostility.

“What can I do? Can I even try to do something legal against my pastor or is he protected by the law since he is God’s voice?”

My answer  to the above question was as follows:

“Yours is not like the case in which the baker refused to do a wedding cake for homosexuals. That was a business. Your dispute is with a church. Businesses are not covered by the First Amendment whereas churches are. The First Amendment says:

4“‘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.’

“One can read the history of the First Amendment at: https://opbcbibletrust.wordpress.com/contents/onl….

“An abbreviated version of that history is at: https://opbcbibletrust.wordpress.com/2010/01/06/a….

For the history incorporated with an examination of both Christian and Secular Historical revisionism of the history of the First Amendment see https://opbcbibletrust.wordpress.com/god-betrayed/books/the-trail-of-blood-of-the-martyrs-of-jesus/ 

“I cannot fully answer your question in this forum, but I will give you an answer in a nutshell with additional resources for more detailed study.

“If your church is totally under the First Amendment (has not become a legal entity by incorporating, getting Internal Revenue Code Section 501c3 or Section 508 status, etc.), you have no legal recourse whatsoever against your church.

9“On the other hand, should your church be a legal entity, she has voluntarily taken herself, for many purposes, out from under First Amendment protections. For example, your church may be held in violation of the rule which says that the 501c3 religious organization shall not violate fundamental public policy. This rule was set in place by the IRS and upheld by the United States Supreme Court as to a religious organization – a religious school named Bob Jones University. The issue involving a church has not been dealt with. What the court would do in the church religious organization setting is not certain. However, I believe that the court should enforce the “against public policy” exception as to any religious organization. After all, if a church has voluntarily agreed to 501c3 status, she has agreed, as do religious schools, charitable trusts, Planned Parenthood, the Church of Wicca, and other organizations, to abide by the rules that go along with the status. The religious organization is getting benefits, so she should be willing to abide by the give and take contract she eagerly sought. There are many arguments one can make to support upholding the rules for all 501c3 organizations, not just select organizations.

Click the above to go to online version of God Betrayed.
Click the above to go to online version of God Betrayed.

“I don’t have the room to cover all the arguments, the law, etc. in this short space. This is all covered in much detail on the website, opbcbibletrust.wordpress.com. A link to the PDF of the comprehensive book on these matters is at https://opbcbibletrust.wordpress.com/contents/boo…. One can go to the index and look up Bob Jones University, and many other specific issues, or the Table of Contents to get general subjects such as incorporation, 501c3, etc. The online version has updates and is at: https://opbcbibletrust.wordpress.com/contents/boo…. The online version does not have an index.

“To look at church legal entity status one can go online to https://opbcbibletrust.wordpress.com/contents/boo….

“The courts have not yet addressed the question of violation of fundamental public policy in the church (religious organization) context. As I said above, the courts have no jurisdiction over the purely spiritual church (the non-legal entity) church; such a church in America may still operate according to the principles in the Bible without civil government jurisdiction and persecution.

“You will need someone to help you who is well-versed in the law should you desire to proceed legally. The res
End – out of characters”

To go the the webpage of the above question with answers from other attorneys, click here.

Virginia Passes Legislation Forcing Churches to Allow “Transgender” Males into Women’s Bathrooms (04720)(Of course, this will be contested in court. Regardless of the outcome of such contest(s), keep in mind that the established church (incorporated, 501(c)(3) or 501(c)(1)(A) churches have voluntarily given up much of their First Amendment protections and placed themselves under the 14th Amendment for many purposes. Churches who choose to remain under the First Amendment for all purposes are not subject to state legislation. Contact this Churches under Christ Ministry for more information.)

Chapter 1: Legal Entity Status and the Corporation Sole

3

Contents of this booklet (left click link to go to entry):

Introduction

Chapter 1: Legal Entity Status and the Corporation Sole (Below)
Chapter 2: Analysis of “Benefits of the Corporation Sole Compared to a Traditional 501c3 Church”
Chapter 3: Analysis of “Church Establishment Affidavit”

Conclusion

Appendix A: What is a Corporation Sole?
Appendix B: Corporation Sole and Internal Revenue Code §§ 501(c)(3) and 508

Related articles:

Jerald Finney
Copyright © February 2, 2015

Obviously, to one who studies these matters and as will be shown in the following chapters, the conclusion, and Appendix A and Appendix B, the Church Freedom and the Corporation Sole website does not understand the implications of the fact that the corporation sole is a legal entity and the fact that by organizing as a legal entity, a church becomes subject to all the legal requirements and law regarding legal entities.

Before one can understand the implications of corporation sole status (legal entity status), he must first understand the meaning of “legal entity.” BLACK’S LAW DICTIONARY 893-894 (6th ed. 1990) defines “legal entity” as: “Legal existence. An entity, other than a natural person, who has sufficient existence in legal contemplation that it can function legally, be sued or sue and make decisions through agents as in the case of corporations.” Black’s definition is not totally accurate in that every citizen of America in his right mind is also a legal entity. A citizen may sue, be sued, be charged with a crime, make decisions himself, and function legally (enter into contracts, obtain insurance, get a bank account, etc.). A legal entity  such as a non-profit corporation (includes corporation sole) is obviously subject to the laws of the civil government which create the legal entity.

Thus, a church who is a legal entity may enter into contracts, open a bank account, obtain insurance in her name, go into debt, and act legally in other ways. Since a church is not a natural person, she must utilize specific law in order to become a legal entity and obtain “sufficient existence in legal contemplation that it can function legally, be sued or sue and make decisions.” She may do this by the use of state non-incorporation (includes corporation sole), charitable trust, business trust, unincorporated association, etc. law. Of course, the pastor of a corporation sole church acts legally on behalf of the church he represents.

The concise book, Separation of Church and State: God’s Churches – Spiritual or Legal Entities? by Jerald Finney, explains church legal entity versus spiritual entity status and the practical implications thereof. The booklet is free in both online and PDF form, or may be ordered from amazon.com.

The Church Freedom and the Corporation Sole website and corporation sole law make clear that a church who uses corporation sole law as a means of organization is a legal entity who is not under God only. The website clearly states the corporation sole is a legal entity and that the corporation sole church is a legal entity.

The statute that establishes the corporation sole church as a legal entity: ORS  § 65.067(1), 2013.
The statute that establishes the corporation sole church as a legal entity: ORS § 65.067(1), 2013.

The law they rely on and quote (they quote from 2011 law rather than the amended 2013 law) makes clear that a corporation sole is a type of legal entity known as a non-profit corporation. The latest version of that law—Oregon Revised Statutes, Oregon Non-profit Corporation Law, Volume 2 Business Organizations, Commercial Code § 65.067(1), 2013reads, in relevant part:

“(1) An individual may, in conformity with the constitution, canons, rules, regulations and disciplines of a church or religious denomination, form a corporation under this section to be a corporation sole. The corporation sole is a form of religious corporation and differs from other religious corporations organized under this chapter only in that the corporation sole does not have a board of directors, does not need to have officers and is managed by a single director who is the individual who constitutes the corporation and is the corporation sole’s incorporator or the successor of the incorporator….

“(3) All of the provisions of ORS 65.044 to 65.067 apply to a corporation sole. If the corporation sole has no officers, the director may perform any act that an officer may perform with the same effect and in the same manner as though one or more officers of the corporation sole performed the act.

“(4) If a corporation sole or the individual that constitutes the corporation sole is the only member of a religious corporation, the religious corporation is not required to hold an annual membership meeting under ORS 65.201 if the religious corporation is: (a) Incorporated under the provisions of this chapter; and (b) Of the same church or religious denomination as the corporation sole.

“Approved by the Governor May 16, 2013 Filed in the office of Secretary of State May 17, 2013 Effective date January 1, 2014.”

Note. The Church Freedom and the Corporation Sole website quotes from the 2011 version of the law.

Thus, according to Oregon Corporation Sole law, the corporation sole is controlled by the state law which creates it (not by God’s law) except “that the corporation sole does not have a board of directors, does not need to have officers, and is managed by a single director who is the individual who constitutes the corporation and is the corporation sole’s incorporator or the successor of the incorporator.” So what is a Corporation Sole subject to? The rest of the non-profit corporation law, which can be accessed by clicking Oregon Revised Statutes, Oregon Non-profit Corporation Law, Volume 2 Business Organizations, Commercial Code § 65.067(1), 2013, (left click to go directly to the law) explains what law the Corporation Sole, a non-profit corporation and legal entity, is subject to. This author was going to copy and paste the above law below, but it is too voluminous. The concerned student will find that browsing the above linked to law is very enlightening in his examination of what the Church Freedom and the Corporation Sole website teaches.

Corporation: A Human Being with No Soul

15

Jerald Finney
Copyright © July 29, 2014

Some define corporation to mean “a human being with no soul;” of course this statement makes an important point even though it is not literally true. A corporation is not a human being, but it is an “artificial person” (a legal fiction) who acts legally, by, for example, entering into contracts, buying and selling property, suing and being sued. And, as an “artificial person” with no soul, the corporation, whether profit or not for profit, will act accordingly. Human beings with souls in a corporation act within an unnatural, soulless, Godless, state-created fiction; because of the contracts created by their act of incorporation, all disputes can be taken to secular courts where only man’s law and rules will be tolerated; do not try to argue God’s law in that environment. The “church” non-profit corporation will be polluted to some degree, greater or lesser, by the immoral, soulless part of the two-headed monster.

“Christian” churches, wiccan churches, planned parenthood, etc. are all under the same non-profit corporation status.

Many secularists understand the nature of incorporation. The statements in a recent article on corporations “Corporations had been viewed as artificial persons for millennia” (click the blue title to go to the article) gives some of the characteristics of incorporation. I urge the interested reader to read that article. The article concerns business corporations; but, although some of what the article says cannot be applied to church incorporation, much of what the article says is applicable to non-profit church corporations. I have explained the intricacies of church incorporation in the Section VI of God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (PDF, Online Version, Ordering Information) and in Separation of Church and State (PDF, Online Version, Ordering Information). Those resources thoroughly analyze church incorporation for the believer who has an open mind, some degree of intellect, and some Bible knowledge and wisdom about the principles of church, state, and separation of church and state—those requirements eliminate most believers and pastors, especially fundamental Baptist pastors.

5Some of the assertions in the article are applicable to non-profit corporations but some are not. The following are applicable to church incorporation (Quotes from the article are in parentheses. The bold material in brackets [] below are my notes, comments, and additions.):

  • Corporations had been viewed as artificial persons for millennia, the debate over whether they should be afforded the same rights as humans had been raging long before the United States created, or the 14th Amendment was adopted. The degree of permissible government interference in corporate affairs was controversial from the earliest days of the nation.”
  • LegalEntityStatus“Corporations as legal entities have always been able to perform commercial activities, similar to a person acting as a sole proprietor, such as entering into a contract or owning property. Therefore corporations have always had a ‘legal personality’ for the purposes of conducting business while shielding individual shareholders from personal liability (i.e., protecting personal assets which were not invested in the corporation).”

16[I cover “limited liability” for church corporation members in the article “Spurious rationale for church incorporation: limited liability/Incorporation increases liability of church members.”].

  • 6Corporate personhood is the legal concept that a corporation may be recognized as an individual in the eyes of the law. This doctrine forms the basis for legal recognition that corporations, as groups of people, may hold and exercise certain rights under the common law and the U.S. Constitution. The doctrine does not grant to corporations all of the rights of citizens.”
  • “As a matter of interpretation of the word ‘person’ in the Fourteenth Amendment, U.S. courts have extended certain constitutional protections to corporations. Opponents of corporate personhood seek to amend the U.S. Constitution to limit these rights to those provided by state law and state constitutions.”
First Amendment to the United States Constitution
First Amendment to the United States Constitution

[I explain how a church, by incorporating, gives up her First Amendment status and places herself to a large degree under the Fourteenth Amendment in the God Betrayed and Separation of Church and State. Non-incorporated churches (and churches which do not become legal entities in some other manner other than incorporation) are protected by the religion clause of the First Amendment, whereas, of course, the First Amendment religion clause gives no protection to a business. The religion clause is a statement of biblical principles (separation of church and state (the establishment clause) and soul liberty or freedom of conscious (the free exercise clause).]

  • PlannedParenthood_2“The basis for allowing corporations to assert protection under the U.S. Constitution is that they are organizations of people, and the people should not be deprived of their constitutional rights when they act collectively.[5] In this view, treating corporations as “persons” is a convenient legal fiction which allows corporations to sue and to be sued, provides a single entity for easier taxation…, simplifies complex transactions which would otherwise involve, in the case of large corporations, thousands of people, and protects the individual rights of the shareholders as well as the right of association.”

14thAm.[Churches which do not become legal entities, unlike businesses, are protected by the First Amendment religion clause. I explain why First Amendment protection for churches is biblical and much preferable to Fourteenth Amendment protection in God Betrayed/Separation of Church and State: The Biblical Principles and the American Application and in the much more concise book Separation of Church and State/God’s Chruches: Spiritual or Legal Entities. In fact, seeking Fourteenth Amendment protection places a church under Satanic rules and regulations; the creator of the corporation is the state and state incorporation law gives the manner of organization, the officers, etc. that the law of incorporation requires. Therefore, incorporation completely changes the nature of a church. In addition to the books linked to above, some more concise articles on this matter are “Christians Who Call Evil Good and Good Evil,” “Is Separation of Church and State Found in the Constitution” and “Laws Protecting New Testament Church in the United States: Read Them for Yourselves.”]

  • “Generally, corporations are not able to claim constitutional protections which would not otherwise be available to persons acting as a group. For example, the Supreme Court has not recognized a Fifth Amendment right against self-incrimination for a corporation, since the right can be exercised only on an individual basis.”

[A New Testament (First Amendment)  church can claim First Amendment religion clause protection whereas a corporation cannot. Since a New Testament church, unlike a corporation, is a not a legal entity, she cannot sue, be sued, or act legally. Churches which become incorporated begin to act like corporate businesses in may ways.]

  • 9Corporations are NOT people.While it is true that what guides them is the human activity of their executives, boards of directors, managers and employees, all the human emotional factors of the people in the corporation pass through a “filter” created by the two basic rules: (a) Maximize profit (b) Do whatever is necessary to continue the business.”(Rule a should be modified when it conflicts with rule b).”

[In a church corporation, the officers of the corporation operate an entity whose organization, goals, structure, morality, piety, and officers are mandated by state law in direct contradiction to the organization, goals, structure, morality, piety, and officers given by God’s Holy Bible in the New Testament.]

  • 7“It is a slippery road to give personal rights to corporations. The corporation is an amoral entity, i.e., not governed by human moral values. It lacks guilt for what it does, or empathy for those it harms. What’s worse, this “sociopathic” entity is given the rights of a human being, but not similar responsibilities. A corporation is particularly dangerous because of its great concentration of money, power, and political influence–which it uses freely to reach its goals.”

8[These realities are clearly seen in the Catholic “church” (not incorporated), and also in incorporated Fundamental Baptist Churches. A prime example of the latter is First Baptist Church of Hammond, Indiana. See the article “Jack Schaap, First Baptist of Hammond, Heresy and Apostasy.” One can also do a google search to see the reactions of the church lawyer (David Gibbs) and the church members of First Baptist of Hammond for more confirmation. This scenario has played out on a smaller scale in many other Fundamental Baptist Churches, including the offspring, followers, and worshipers of First Baptist of Hammond and her pastors.]

13Other parts of the article (the parts dealing with rights of corporations to make political expenditures under the First Amendment free speech clause, the role corporate money plays and should play in democratic politics, the dangers of giving too much power to corporations to allow corporations to participate directly on political campaigns as a threat to democracy) apply to some degree to church corporations. All one has to do is look at the operations of, for example, the average “fundamental church and her pastor, the average seminary or Bible college and what they teach, and the words and activities of the lawyers involved with those institutions to see the application of those matters. That is all the author will say about that in this brief article.

Fundamental Baptist tradition perceives the truth to be that churches are to incorporate and get 28 U.S.C. Section 501(c)(3) status. At the same time, that tradition preaches that the Bible is to be the sole source of truth. The reality is that the biblical doctrines of church, state, and separation of church and state disprove the first mentioned Baptist tradition. But after all, it is the perception of the truth, not the truth, that matters.

Spiritual versus Legal Entities


Jerald Finney
Copyright © December 15, 2012


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


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

Doing one thing that combines church and state creates a legal entity. “Legal entity” means:

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

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

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

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

In America, a New Testament church may occupy property in a manner consistent with biblical principle in at least three ways. A church may use both real and personal property held by a pastor/trustee, under a Declaration of Trust, for the benefit of the Lord Jesus Christ (See Spurious rationale for church incorporation: to hold property for an explanation). Second, a church may use and occupy property if the owner gives the church permission to do so. Or third, a pastor/trustee, under a Declaration of Trust, may lease property to be used by a church for the benefit of the Lord Jesus Christ.

A pastor/trustee may hold legal title to real and/or corporal personal property (“Any kind of property, whether real or personal, freehold or leasehold, and any interest therein, whether legal or equitable, may be impressed with an ordinary trust which is not a legal entity. While the question of what property is made subject to a trust is determined by the terms of the trust, as a general proposition a property interest must be transferable to be the subject of an express trust.” 76 AM. JUR. 2D Trusts § 247 (2007).)—which includes movable and tangible things such as furniture, merchandise, etc. (BLACK’S LAW DICTIONARY 1217, definition of “Property.”)—for the benefit of the Lord Jesus Christ through a Declaration of Trust without having created a legal entity. Such a trust relationship cannot sue or be sued. Although the pastor/trustee holds and distributes property for the benefit of the Lord Jesus Christ, the church holds or owns nothing and remains a spiritual entity. (See Ecclesiastical Law Center Exposed for an explanation of the difference between a Bible trust (a non-legal entity into which a church places tithes offerings and gifts for of the true owner of the property, Jesus Christ and which does not make a church a legal entity in that the trust is not the church and the church is not the trust.) and a business trust or charitable trust. )

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

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

Through offering incorporation and later the 501(c)(3) tax exemption to churches, almost all of the states and the federal government opened the door; and most churches promptly entered and became incorporated 501(c)(3) religious organizations. Incorporation of churches was offered by states and did not violate the First Amendment because originally the First Amendment applied only to the federal government. However, the federal government was given some authority over the contracts created by incorporation because of the contract clause of Article I, Section 10 of the United States Constitution (See, e.g., Mark Douglas McGarvie One Nation Under Law: America’s Early National Struggles to Separate Church and State (DeKalb, Illinois: Northern Illinois University Press, 2005).). Churches sought incorporation partly to gain federal government protection of the contract with the state. The 501(c)(3) tax exemption ties churches to the federal government. State and federal governments have successfully tempted most churches to entangle themselves with civil government, thereby removing themselves partially or totally from under the Headship of Christ and placing themselves under the jurisdiction of the state of incorporation and the federal government.

Since the ratification of the First Amendment, the federal government has never forced a church to incorporate or get 501(c)(3) status. The Supreme Court still understands that the state cannot legally interfere with a church that does not willingly submit itself to the state.

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

In effect – as proved (1) by American law, (2) in the author’s writings and teachings, (3) and by many churches operating as spiritual entities only – churches in America may operate as spiritual entities only. Church incorporation-501(c)(3) tax exemption is nothing more than a scheme designed to educate and control churches. The plan has worked as to the great majority of churches. The state knows that it cannot control and educate a New Testament church. Civil government cannot tell a New Testament church what to believe, say, or do. The state has no control over such a church.

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


Jerald Finney
Copyright © December 10, 2012


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


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

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

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

“If Christ Jesus have left such power with the civil rulers of the world, [kingdoms and counties, or] for the establishing, governing, and reforming his church, what is become of his care and love, wisdom and faithfulness, since in all ages since he left the earth, for the general [beyond all exception] he hath left her destitute of such qualified princes and governors, and in the course of his providence furnished her with such, whom he knew would be [and all men find] as fit as wolves to protect and feed his sheep and people” (Isaac Backus, A History of New England With Particular Reference to the Denomination of Christians called Baptists, Volume 1 (Eugene, Oregon: Wipf & Stock Publishers, Previously published by Backus Historical Society, 1871),  p. 158, quoting from Roger Williams and Edward Bean Underhill, The Bloudy Tenent of Persecution for Cause of Conscience Discussed and Mr. Cotton’s Letter Examined and Answered (London: Printed for the Society, by J. Haddon, Castle Street, Finsbury, 1848).)!

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

“Fear not: ye have done all this wickedness: yet turn not aside from following the LORD, but serve the LORD with all your heart; And turn ye not aside: for then should ye go after vain things, which cannot profit nor deliver; for they are vain. For the LORD will not forsake his people for his great name’s sake: because it hath pleased the LORD to make you his people. Moreover as for me, God forbid that I should sin against the LORD in ceasing to pray for you: but I will teach you the good and the right way: Only fear the LORD, and serve him in truth with all your heart: for consider how great things he hath done for you.  But if ye shall still do wickedly, ye shall be consumed, both ye and your king” (1 S. 12.20-25).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The Lord Jesus, as Husband of His church, likewise grieves at the unfaithfulness of His church. Christ and His wife, the church, are one flesh. He loves the church as Himself. “Husbands, love your wives, even as Christ also loved the church, and gave himself for it; That he might sanctify and cleanse it with the washing of water by the word, That he might present it to himself a glorious church, not having spot, or wrinkle, or any such thing; but that it should be holy and without blemish. So ought men to love their wives as their own bodies. He that loveth his wife loveth himself. For no man ever yet hated his own flesh; but nourisheth and cherisheth it, even as the Lord the church” (Ep. 5.25-29).

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

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

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

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

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

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

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

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

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

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

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

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

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

Saved individuals and churches choose either to be free under God or to be in bondage under Satan. God wants His children and churches to be free. “Then said Jesus to those Jews which believed on him, If ye continue in my word, then are ye my disciples indeed; And ye shall know the truth, and the truth shall make you free…. If the Son therefore shall make you free, ye shall be free indeed” (Jn. 8.31-32, 36).

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

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

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

How many times do Christians and churches allow fear to control, paralyze, and enslave them? God desires to deliver those “who through fear of death were all their lifetime subject to bondage” (See He. 2.15). “For he that is called in the Lord, being a servant, is the Lord’s freeman: likewise also he that is called, being free, is Christ’s servant.  Ye are bought with a price; be not ye the servants of men” (1 Co. 7.22-23).

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

Since the founding of the nation, Christians in America have suffered little persecution. When persecution for the Lord’s sake comes, the true Christian should rejoice as did persecuted apostles and Christians down through the ages: “Blessed are ye, when men shall revile you, and persecute you, and shall say all manner of evil against you falsely, for my sake.  Rejoice, and be exceeding glad: for great is your reward in heaven: for so persecuted they the prophets which were before you” (Mt. 5.11-12).

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

Endnote

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

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

Spurious rationale for church corporate-501(c)(3) status: One’s convictions


Jerald Finney
Copyright © December 10, 2012


From Separation of Church and State/God’s Churches: Spiritual or Legal Entities. Not in God Betrayed.


Preface

Today, the most common reasons given by churches for incorporating and seeking 501(c)(3) status are (1) to obey every ordinance of man (2) limited liability; (3) to allow a church to hold property; (4) convenience—it is easier to get a tax deduction for tithes and offerings given to an incorporated 501(c)(3) religious organization than for tithes and offerings given to a New Testament church; (5) one’s convictions; and (6) winning souls is  more important than loving God; if a church is incorporated, don’t cause problems. Just continue winning souls because winning souls is more important than anything else, including loving God.

This article will deal with the fifth false reason, one’s convictions. Other articles cover the other five reasons:  

  1. Render Unto God the Things that Are His: A Systematic Study of Romans 13 and Related Verses When a pastor is asked why his church is incorporated, he will often quickly answer: “Because of Romans 13 [Romans 13:1-2 “Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God. Whosoever therefore resisteth the power, resisteth the ordinance of God: and they that resist shall receive to themselves damnation.” Or “We are to obey every ordinance of man.” He may also rely on some other verses. All these verses are examined in this online booklet which is also in online PDF form on this website. Not only that, no law requires a church to get incorporated or apply for 501(c)(3) status or claim 508 status. Instead, the highest law in America protects the right of churches to choose to remain free from corporate and 501(c)(3) or 508 status. See, e.g., First Amendment Protection of New Testament Churches/Federal Laws Protecting State Churches (Religious Organizations) 
  2. Limited liability (corporate status actually increases the liability of church members) (Section VI, Chapter  of God Betrayed; Chapter 6 of Separation of Church and State).
  3. Spurious rationale for incorporating: to hold property (Section VI, Chapter 7 of God Betrayed; Chapter 7 of Separation of Church and State).
  4. 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).
  5. Spurious rationale for church corporate-501(c)(3) status: one’s convictions (Not included in God Betrayed or Separation of Church and State).
  6. 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.

Article:
Spurious rationale for church corporate-501(c)(3) status: One’s convictions

Pastors, Christians, and churches give various “theological” reasons to excuse the incorporation and 501(c)(3) tax exemption of churches. The theologies of Catholic and Protestant churches have traditionally supported church-state union and therefore incorporation and 501(c)(3), although such churches have some problems with American incorporation and 501(c)(3) which give civil government considerable control over churches rather than giving the established church control over civil government (select articles from the categories at left for information on the control given civil government through incorporation  and 501(c)(3)). In most cases, their objection to corporate 501(c)(3) status and the control such a position gives civil government over their churches does not prevent them from submitting and obtaining that status. The author explains the Catholic and Protestant theologies that support church establishment in God Betrayed/Separation of Church and State: The Biblical Principles and the American Application (all books by Jerald Finney are also available free in both PDF and online form on this website; for information on ordering the paperback copies of the books see the “Books” page of the “Church and State Law“ website, or the “Order information page for books by Jerald Finney” page of this website); in the article “An Abridged History of the First Amendment“; in his radio broadcasts which are archived on the “Radio Broadcast” page of the ”Church and State Law” website; and in the audio teachings which are linked to on the “Blog” page of “Church and State Law” website. (Click the following link to preview God Betrayed: Link to preview of God Betrayed.))

Bible believing churches are not as sophisticated in their rationale for incorporating and getting 501(c)(3). Their rationale is anemic since biblical principle, without the perversions of Catholic and Protestant theologies,  supports separation of church and state (not separation of God and state). One reason given by “Bible believing” churches, especially Baptist,  is that the issue of whether to incorporate and/or get 501(c)(3) status is an important issue, but it is not the most important issue; therefore, they reason, if a church finds it impractical to discard or reject the corporate and/or 501(c)(3) status, then just go ahead with that status and do the best you can because the most important thing for believers and churches is winning souls. That reason is false, as the author explains in various resources: for example, (1) the booklet, The Most Important Thing: Loving God and/or Winning Souls (all books by Jerald Finney are also available free in both PDF and online form on this website; for information on ordering the paperback copies of the books see the “Books” page of the “Church and State Law“ website, or the “Order information page for books by Jerald Finney” page of this website); (2) the article, The Most Important Thing: Loving God and/or Winning Souls; and (3) audio teachings on The Most Important Thing: Loving God and/or Winning Souls, available on the “Radio Broadcast” page of “Church and State Law”.

Another reason given by some pastors and Christians of “Bible believing” churches for their decision to incorporate is that it is up to each individual church to decide the issue based upon “their convictions.” The author hears this excuse from pastors all the time. In this article, he addresses this rationale using an article written by Dr. Charles Brown as a springboard.

The question to be answered is: “Can one decide either to incorporate a church (or to continue as an incorporated church) or not to incorporate a church and still please God?” The proper place to begin is by defining “conviction” and “principle.” Relevant definitions of “conviction” are: (1) “a strong persuasion or belief;” (2) “the state of being convinced” (Merriam Webster’s Collegiate Dictionary (10th ed., 1995)). Principle may be defined as: “a comprehensive and fundamental law, doctrine, or assumption” (Ibid.). Of course, if a conviction is based upon biblical principles, that conviction is valid in the eyes of God. Cannot true followers of Christ agree that if one acts upon a conviction which is contrary to or not based upon principles in the Word of God, “sin lieth at the door?”

Dr. Charles Brown wrote an article, “To Incorporate or Not to Incorporate,” which was published in the April, 2008 issue of The Landmark Anchor. In that article, Dr. Brown explains why his conviction is that a church should incorporate. However, he also states in the article, “If  a church has theological objections to becoming incorporated, then, by all means, do not incorporate.” In other words, according to that statement of Dr. Brown, since the Bible does not offer any comprehensive principles or doctrine controlling church corporate status one can safely choose either corporate or non-corporate status without violating biblical precept.

However, while making that statement, Dr. Brown also makes his case for church incorporation. Interestingly, he does not state any biblical principles concerning the organization, purpose, fate, or nature of churches to back up what he says. Rather, he bases his understanding upon “research and consultation with a law firm.”

He refers to the law in his article:

(1)    He correctly states that a “corporation is a legal status that enables a group joined together for a stated reason … to act as if it is a person. That ‘legal person’ may own property, conduct business, and otherwise carry out its purpose.” A New Testament and First Amendment church (hereinafter referred to as a “First Amendment church”) may not own property, or conduct business (as the word is used in America). A First Amendment church cannot also be a “business.” However, a First Amendment church may utilize property in American in a manner consistent with biblical principles; and, unlike the state incorporated church, she may carry out her purpose within the letter of civil law while still pleasing her Lord. The incorporated church has a “form of godliness, but denies the power thereof.”

Note. The First Amendment to the United States Constitution is the implementation of the biblical principle of separation of church and state (not separation of God and State). This is fully explained in the book God Betrayed which, as explained above, is available on this website in both PDF and online form and can be ordered in paperback form.

(2)    Dr. Brown then asserts that “Usually a church incorporates to limit its liability.” His statement is true as to a false reason given for incorporation of a church.  It is not true that a state incorporated “church” and its members has more protection from liability than a First Amendment church and her members. Again, I explain this in Section VI, Chapter 6 of God Betrayed, in audio teachings available on the “Blog” and “Radio Broadcast” pages of “Church and State Law,” and in the article “Church Incorporation Increases Liability of Church Members.”

(3)    Dr. Brown states, “An unincorporated church is owned by individuals. Each share in the liability of the property and all things done in the name of that church. In a church split, the assets of the church may be claimed by either side and lawsuits could erupt, because each member owns the church.” (This is a direct accurate quote from his article.).

His assertions are totally wrong as to a First Amendment church, but correct as to the incorporated church. A First Amendment church, a spiritual entity only, is owned by the Lord Jesus Christ only. A First Amendment church owns no property, although there are many legal means in America for such a church to utilize property without owning property. Perhaps Dr. Brown should reread the Bible, and especially I Corinthians Chapter 6 in regard to lawsuits by church members. All the legal problems occurring within churches are in incorporated churches – to understand this, just make use of Google.

In fact, the incorporated church creates several contracts when it incorporates – contracts between the state and the corporation, between the corporation and the members, between the members themselves, and between the members and the state. The controlling party to all these contracts is the state, and the state will decide disputes based upon secular, not Biblical, law. Try appealing to the Bible when you get into such a dispute. The sovereign of the corporation will quickly explain your error and hold you in contempt if you do not  abandon your appeal to God’s principles.

(4) He also asserts: “The United States Constitution guarantees freedom of religion and freedom of speech. Churches fit in those categories. Anything the state might choose to do (prosecute, regulate, etc.) to a church, they may do regardless if the church is incorporated or not.”

The author explains in detail why this is a totally ridiculous and false statement in various resources. A man who make such a statement is speaking outside his field of expertise.

(5) Dr. Brown proclaims: “[A] church is not state licensed because it is incorporated. A license is a recognition from a responsible authority to conduct an activity that would be illegal to conduct without that license. No church needs to be licensed to be a church. An unincorporated church may legally do the same activities that one that is incorporated.”

That statement by Dr. Brown is a jumbled mess. First, who is a “responsible authority?” Perhaps he is referring to a civil government. What if the civil government which requires a license is not a responsible authority? A First Amendment church which is not a legal entity such as a corporation cannot get a license. A corporate church, since she is a legal entity, can get a license. The author explains that in his resources.

Second, individual believers can choose to get such a license and thereby displease our Lord. One notable Christian who chose not to get a license was John Bunyan. One can read a portion of his trial transcript in the article, “An Abridged History of the First Amendment.” If you read the article, you will find out the reasons a Christian should not get a license for preaching, holding church meetings, and for certain other spiritual activities.

Third, although licensure and incorporation are not the same, they both violate the  biblical doctrine of the church.

Fourth, an incorporated church cannot do everything that a First Amendment church, which is not a legal entity in any way, can do.

Furthermore, the corporate church is organized according the law of her sovereign state (the law makes clear that the sovereign of the corporation, including the non-profit religious organization – the correct name for an incorporated “church” – is the state of incorporation). One can find out exactly what non-profit incorporation is in my books, articles, and audio teachings available from “Church and State Law” and “Separation of Church and State Law” blog.

Finally, the nature of a corporate church is entirely different from that of a First Amendment church in many respects. The corporate church has given up much of her Constitutional protections. She falls under the Fourteenth Amendment as opposed to the First Amendment as to many matters. She has also grieved our Lord since she has placed herself at least partially under another head.

(6) He goes on to say that “Incorporated churches are not ‘state run churches.’ Incorporated churches do not have to report to the state what they preach, how much money is spent, how they run their affairs, or who tithes. They do have to give the state an application typically containing: name and address of the church, purpose of the organization, manner of election of ‘officers,’ the  name and  address of the initial registered agent (usually the Pastor), and three names and addresses of the incorporators (usually trustees or deacons). The church ought to have a constitution and bylaws but they are for the internal working of the church and the state will not review them, nor want them.”

Dr. Brown does give a few isolated facts about incorporation, but he does not examine the law involved in any depth. He does not mention the biblical principles for a church and compare those principles to the facts and law concerning incorporation. He, for example, fails to mention that the “sovereign of the corporation is the state,” that the corporation is a creature of the state, that the corporation must follow the rules that are given her by her sovereign, that the corporation must be structured according to the organizational rules laid down by the sovereign state, etc. The author explains exactly the law of the non-profit corporation in books, articles, and audio teachings.

Again, the author has compared biblical principle with the law and facts about incorporation in various resources including his books (available for purchase on the “Books” page of “Church and State Law”; in articles audio teachings available on the “Radio Broadcast” and “Blog” pages of “Church and State Law;” and in articles and audio teachings on this “Separation of Church and State Law” blog.).

(7) Finally, Dr. Brown mentions the court case, Hale v. Hinkle, a Supreme Court decision. His analysis is flawed. See the article linked to in the next paragraph for my comments on this.

In “To Incorporate of Not to Incorporate: Attorney Jerald Finney Answers Dr. Charles Brown, Executive VP of Landmark Baptist College,” (as a reminder, you can left click the preceding link to go directly to that article; however, the website was hijacked and all the issues of the magazine from which the article was taken, “The Trumpet,” have as of this date – September 4, 2013, to have been restored) an article published in the July-September issue of The Trumpet, the author rebuts to Dr. Brown’s article. That article, which was originally entitled “Responses to Arguments that Biblical Principles Do Not Clearly Warn Against Incorporation of Churches” addresses Dr. Brown’s article in more detail than does this brief article.

All Jerald Finney’s resources comprehensively deal with the issue of separation of church and state. Involved in the issue is the issue of whether incorporation and 501(c)(3), or becoming a legal entity in any way) violates principles in the Word of God and therefore grieves our Lord and ultimately results in bad consequences. When one applies the law and facts to biblical principles,  he sees that it is very clear that incorporation and 501(c)(3), etc. of churches are “iniquities” and grieve our Lord.

The church who is serious about her relationship with the Lord Jesus Christ may be ignorant about the biblical doctrines of church, state, and separation of church and state. Sooner or later, she will suffer consequences as will the individuals and families in that church. However, the willfully ignorant church or the church which continues in presumptuous sin, her individual members, and the families within her church family are in greater danger (see, e.g., 2 Peter 1 and Hosea 4).

Endnote

Responses to Arguments that Biblical Principles Do Not Clearly Warn Against Incorporation of Churches
By Jerald Finney
Lead Counsel for the Biblical Law Center

Dr. Charles Brown recently wrote an article entitled “To Incorporate or Not to Incorporate” which was published in the April, 2008 edition of The Landmark Anchor. In that article, he brought out important issues which, from a biblical perspective, are preeminent for a New Testament church. This article briefly answers some of the common assertions of various Christians which are reflected in Dr. Brown’s article.

I recently completed a book called God Betrayed/Separation of Church and State: The Biblical Principles and the American Application. In that 453 page book I thoroughly addressed all the issues Dr. Brown raises and more. I want to encourage every Bible believer to get this book and study it. In the above mentioned article, Dr. Brown does not get into United States Code § 501(c)(3) (“501(c)(3)”) tax-exempt status for a church. Since almost all churches which incorporate also get 501(c)(3) status, such status should be considered in conjunction with the issue of incorporation of churches; but since Dr. Brown did not include the issue in his article, I will not address the issue herein. God Betrayed examines the issue of 501(c)(3) tax-exemption of churches.

It is impossible to do this subject justice in a short article, but I will attempt to shed some light on the issues he raised as succinctly as possible.

Dr. Brown stated: “A church does not have to be incorporated to be a real church.” My reply to that statement follows:

  • What is a real church? The New Testament gives the answer to that question. The revelation of the mystery of the church, which was foretold, but not explained by Christ in Matthew 16.18, was committed to Paul. In his writings alone we find the doctrine, position, walk, and destiny of the church. God Betrayed delves into the biblical doctrines concerning the church.
  • New Testament churches never submitted themselves to the state in any way. In fact, the apostles were careful not to render to Caesar the things that were God’s. They were jealous of God’s churches. Paul said to the church, “For I am jealous over you with godly jealousy: for I have espoused you to one husband, that I may present you as a chaste virgin to Christ. But I fear, lest by any means, as the serpent beguiled Eve through his subtilty, so your minds should be corrupted from the simplicity that is in Christ (II Cor. 11.2-3).”
  • Is a corrupted church a real church? What if the leaders of a church reject knowledge and succumb to Satan’s seductions? In other words, what if those leaders are willfully ignorant (see Hosea 4)? Individuals have a responsibility after being saved—they are to add to their faith virtue, to virtue knowledge, to knowledge temperance, to temperance patience, and to patience godliness, to godliness brotherly kindness, and to brotherly kindness charity (II Pe. 1.4-7). They are to engage in spiritual warfare using spiritual weapons which constitute the whole “armour of God” (Ep. 6.10-18). Included in that “armour” is having one’s loins girt about with truth (Ep. 6.14).
  • A New Testament church is a spiritual entity only. Doing anything in America which subjects a church to the civil government in any way renders that church a “legal entity.” A “legal entity” is “an entity, other than a natural person, who has sufficient existence in legal contemplation that it can function legally, be sued or sue and make decisions through agents as in the case of corporations (BLACK’S LAW DICTIONARY (6th Ed., 1990), definition of ‘Legal Entity’).”
  • God desires that Christ be the only head over His churches (Ep. 1.22, 23; 2.22; 5.23-24; Col. 1.15-18).
  • The church is analogized to a husband and bridegroom of the church (Jn. 3.28, 29; Ro. 7.4; II Co. 11.1-4; Ep. 5.23-33; Re. 19.6-8).

Dr. Brown stated: “The United States [C]onstitution guarantees its citizens freedom of religion and freedom of speech. Churches fit in those categories.” My response:

  • The First Amendment to the United States Constitution guarantees freedom of religion, speech, press, assembly, and the right to “petition the Government for a redress of grievances.” In the religion clause, churches are guaranteed freedom from government control. The words and history of the Amendment make this clear. Section VI of God Betrayed gives an unrevised account of the history of the First Amendment.
  • The words of the religion clause state, “Congress shall make no law respecting an establishment or religion, or prohibiting the free exercise thereof.” Thus, the First Amendment allows a church to remain under God only without persecution, or to repent if they incorporated, gained 501(c)(3) status, or made ithemselves a legal entity in any way. The Biblical Law Center has already helped many churches to return to New Testament church status and is there to help other churches who wish to please God and return to New Testament church status. The freedom guaranteed a church by the First Amendment can be enjoyed within the parameters of the laws of the states and of the United States. The United States Supreme Court still recognizes that the state cannot interfere with a New Testament Church. Of course, there may be rogue governmental agencies and courts that may ignore these protections; but if a New Testament church makes sure to close all doors to being classified as a legal entity, there is no avenue for suit or attack against that church.

Dr. Brown stated: “Anything the state might choose to do (prosecute, regulate, etc.) to a church, they may do regardless if the church is incorporated or not.”

  • This statement not only contradicts what Dr. Brown said in his previous two sentences, it also is simply not true. A New Testament church cannot be prosecuted. It is not a legal entity. An individual within a New Testament church may be prosecuted for crimes or sued for torts allegedly committed, whether as principal or party. However, a New Testament church is not a legal entity as is an incorporated 501(c)(3) church; and, therefore, she cannot sue, be sued, or be charged with a crime. Only a member or members who allegedly committed a crime or tort can be charged with a crime or sued under the laws of a civil government.
  • The First Amendment guarantees that a New Testament church cannot be prosecuted, regulated, etc.

Dr. Brown’s statements concerning incorporation which follow his last mentioned statement are jumbled and very misleading. He is correct to say that incorporation “is a legal status that enables a group joined together for a stated reason (business, church, club, etc.) to act as if it was a person. That ‘legal person’ may own property, conduct business, and otherwise carry out its purpose.” As I stated above, a corporation is a legal entity. However, Dr. Brown’s description is incomplete. As pointed out in much more detail and with legal citations given in God Betrayed, civil law makes clear that:

  • “A corporation is an artificial being, invisible, intangible and existing only in the contemplation of law. As a mere creature of law, it possesses only those properties which the charter of its creation confers upon it. A corporation is not a natural person but rather an artificial person, that is, a legal fiction or a creature of statute (18 AM. JUR. 2D Corporations § 1 (2007)).”
  • The sovereign of the corporation is the state that creates it. “No corporation can exist without the consent or grant of the sovereign, since the corporation is a creature of the state and derives its powers by legislative grant…. Because the granting of the privilege to be a corporation and to do business in that form rests entirely in the state’s discretion, a state is justified in imposing such conditions on that privilege as it deems necessary, so long as those conditions are not imposed in a discriminatory manner (18A AM. JUR. 2D Corporations § 156 (2007)).”
  • A corporation is defined as “An artificial person or legal entity created by or under the authority of the laws of the state.” (BLACK’S LAW DICTIONARY 340 (6th Ed. 1990), under definition of “Corporation,” citing Dartmouth College v. Woodward, 17 U.S. (4 Wheat.) 518 (1819)).”
  • Early in our national history, the United States Supreme Court solidified already existing precedent—in a case involving a religious institution of higher learning and which influenced many churches to incorporate—concerning the attributes of incorporation which are applied to churches (Dartmouth College). In that same case, the Supreme Court defined the differences between public and private corporations. Public corporations are not voluntary associations and there is no contractual relation between the government and the individuals who compose the corporation as there is with the private corporation (such as railroad companies, banks, insurance companies, charities, churches, religious organizations, etc.); a corporation which does not possess governmental powers or functions is a private corporation (Ibid.).

Dr. Brown states that “[a]n unincorporated church is owned by individuals.”

If an unincorporated church is not a legal entity (incorporating and getting 501(c)(3) status are not the only ways to become legal entities), it is a New Testament church and the church is owned by the Lord Jesus Christ who said, “And I say also unto thee, That thou art Peter, and upon this rock I will build my church; and the gates of hell shall not prevail against it (Mt. 16.18)(Emphasis mine).” A New Testament church remains a spiritual entity only and owns no property. God Betrayed explains how an American church can assemble on property without owning it, etc.

Dr. Brown asserts that churches usually incorporate to limit liability.

However, in addition to limited liability, other reasons for incorporating are given by members of “churches:” incorporating protects their personal assets (1) from liability for the debts of the corporation, (2) from the torts and criminal acts of the corporation, and (3) from liability on contracts entered into by the corporation. Although such arguments are partially correct, they are misleading. These arguments are spurious for several reasons which are more thoroughly discussed in God Betrayed. The corporate veil can be pierced. Limited liability is not absolute as is explained in God Betrayed. Also, biblical principle is against a church going into debt; and if she does go into debt, not only does the Word of God teach that God expects her to honor her debts; but also that church has become a legal entity because she can be sued if she defaults on her debts and she can sue if the other party to the debt defaults on her agreements surrounding the indebtedness. As to torts and criminal acts, only visible members of a New Testament church can commit such acts. A New Testament church cannot commit a tort or a crime. Thus, only people (members), not a New Testament church (a spiritual entity only and not a legal entity), can be charged with a tort or crime to which they have allegedly either been principal or party. As to contracts, a New Testament church (a spiritual entity) has no need to and cannot enter into contracts. One can get around these principles only by means of human reasoning which are contrary to God’s principles.

Dr. Brown asks the question, “Is becoming an incorporated church the same as being a state licensed church?”

This question is a diversionary tactic. Of course the two are not the same; but, according to biblical principles, to license a church is a wicked act, and to incorporate a church is a wicked act. I have already pointed out many of the reasons why incorporation is wrong. God Betrayed gives other reasons and is much more detailed.

Dr. Brown then asks, “What about theological objections to incorporation?”He recommends not incorporating if one has theological objections.

  • The Word of God does not leave such an important issue up for grabs, and God expects His children to seek out and apply the principles He has laid down. God Betrayed is theological. Unlike most lawyers, including many or most of those who call themselves Christian, the foundation for all that I believe, as stated in God Betrayed, is biblical. My authority is not Supreme Court cases or civil laws. In God Betrayed, I first go to the Bible and explain the biblical principles of government, church, and separation of church and state. Then I examine history, Supreme Court decisions, and civil law (specifically incorporation, 501(c)(3), and other related laws as regards churches) in light of biblical principle. My main message is to New Testament churches, churches who want to be New Testament churches in obedience to biblical principle due to love for God, and to any other churches or Christians who want to know truth concerning these vital issues.
  • The real question should be, “What does the Bible teach about incorporation?” God Betrayed explains the biblical principles concerning incorporation (and 501(c)(3) tax-exempt status) for churches and the consequences for violating those principles. God teaches that a church which incorporates has committed a wicked act. That church may continue to operate within God’s permissive will, but as with the nation Israel, the only true theocracy which has ever existed,  when she rejected God as ruler (and God permitted Israel to reject Him), once a church dishonors her relationship with the Lord Jesus Christ, that church is on a slippery slope down. The end result will be spiritual apostasy, moral awfulness, and political tyranny. As the Bible teaches, the only remedy for apostasy is judgment.

Dr. Brown states that the Christian Law Association (“CLA”) has some excellent printed material that explains these issues simply and thoroughly.

I disagree. Although simplistic, CLA explanations on the issue of incorporation (and 501(c)(3) status) of churches are wrong according to biblical principles. As a Christian, I contributed to the CLA for a few years and respected much of what they did, as I still do concerning some of their work. Then I was called by God to become a lawyer. A few years ago, I began an intense study of the Bible, history, and the law concerning the issue of separation of church and state. I discovered that CLA founds what it believes on man’s statutory and case law, interprets the Bible according to man’s statutory and case law, revises history, and disseminates myths about the issue of separation of church and state (which involves the issues of incorporation and 501(c)(3) tax-exempt status for churches). In fact, David Gibbs of the CLA once taught biblical principles concerning these issues but was persuaded by powerful pastors who had decided that they were going to seek incorporation and 501(c)(3) status that he should go with them on the issue. According to some sources, these pastors told him that if he did so they would establish his legal practice. It is irrefutable that after Attorney Gibbs switched his position, his earthly power and influence were multiplied many times over and the CLA began to thrive materially as an earthly entity with the financial support of thousands of churches and believers. Perhaps he felt that he should go with them to help and protect them, just as Jeremiah went with some of the Jews to Egypt against God’s warning. However, Jeremiah still spoke total truth as given him by God.

Dr. Brown then states that “Incorporated churches are not ‘state run churches.’”

  • In fact, incorporated churches, as fully explained in God Betrayed, are two-headed monsters. “Thus, whenever there is an incorporated church, there are two entities—the one, the church as such, not owing its ecclesiastical or spiritual existence to the civil law, and the other, the legal corporation—each separate, although closely allied. The former is voluntary and is not a corporation or a quasi corporation. On the other hand, a corporation which is formed for the acquisition and taking care of the property of the church, must be regarded as a legal personality, and is in no sense ecclesiastical in its functions (66 AM. JUR. 2D Religious Societies § 5 (2007)).”
  • An incorporated church gets part of her powers from God and part from the civil government. She is under two heads. Part of the church, as a legal entity, can sue and be sued as to both earthly and some spiritual matters. Part of the church must have elected officers who conduct business meetings, meet statutory requirements, etc.
  • This bifurcation of a church has other consequences. As has been shown, the state is sovereign of the incorporated part of a church. “Sovereign” means: possessed of supreme power or unlimited in extent: ABSOLUTE (BLACK’S LAW DICTIONARY (6th Ed., 1990), definition of “sovereign”). Incorporation of churches creates contracts between the state and the corporation, the state and the members of the corporation, between the members themselves, and between the members and the corporation. Contract (agreement between two or more parties) is not biblical. The Bible teaches that the proper way to agree with another or others is through biblical covenant (covenant between two or more people and God).  The contracts created by incorporation entangle the incorporated church with earthly satanic concerns, solutions, and procedures. Furthermore, the statutory requirements as to the form and content of the articles or certificates of incorporation must be substantially followed. As sovereign, the state has ultimate authority in interpreting the articles of incorporation as well as the various contracts involved in incorporation should disputes be taken to court. By incorporating, a church gives up much of its First Amendment protection. It must, for example, keep records and make those records available to the state, on demand. Only a church which is not satisfied with the freedom and provisions afforded the church by God (which are, by the way, implemented by the First Amendment) seeks incorporation.
  • An incorporated church must deal with all the government red tape that comes with incorporation. The incorporated church must now elect officers, hold business meetings, notify members of those meetings pursuant to statutory requirements, keep records, etc. All these secular activities take tremendous time, energy, and resources which could be used in pursuing the God-given purposes of a church. The incorporated church which does not comply with statutory requirements is being dishonest and could face further problems from her sovereign state.

Notice that Jesus said that “the gates of hell shall not prevail against [my church].” What about the church that is partly under God and partly under Satan? That church has fallen for Satan’s seduction:

“SEDUCTION, n. … 2. Appropriately, the act or crime of persuading a female, by flattery or deception, to surrender her chastity. A woman who is above flattery, is least liable to seduction; but the best safeguard is principle, the love and purity of holiness, the fear of God and reverence for his commandments. (AMERICAN DICTIONARY OF THE ENGLISH LANGUAGE, NOAH WEBSTER (1828))”

A corporation cannot be the bride of Christ, the wife of Christ. The incorporated part of an incorporated church is not the bride of Christ, the wife of Christ, but rather an extramarital illicit relationship existing alongside the marriage. An incorporated church, having compromised her love for her Husband, will continue to make incremental compromises, and ultimately (perhaps in 1, 5, 10, 50, 100, or 200 years or more) will fall into heresy and apostasy. And from the beginning of that initial compromise, the Lord, even though longsuffering in His love and mercy, is grieving because of His wife’s compromise; and the compromising church gives up at least a portion of the power of God.

With the above information it should already be completely obvious to any born again believer who loves the Lord and who has been saved any length of time at all that a church should never incorporate. Scripture contains no principle consistent with church incorporation or incorporation in general. In fact, everything about incorporation is anti-biblical. If one who loves the Lord and comes into this understanding is in a church that is already incorporated, he will do all he can to shed the 501(c)(3) and/or corporate status of that church.

Dr. Brown then refers to Hale v. Hinkle.

He is partially right about his observations concerning that case. Although God Betrayed very briefly mentions Hale v. Hinkle, 201 U.S. 43 (1906), the case could be eliminated from the book without compromising any assertions in the book. Dr. Brown is correct when he states that the case did not deal with a church. He says that “this ruling had nothing to do with a church and does not mean that a church is a state run entity.” This statement is only partially true in that a church was not involved in the case. However, Hale v. Hinkle presents general incorporation law, and the principles in the case are applied to the issue of church incorporation. For example, an incorporated church does give up some of its constitutional protections such as its First Amendment Rights while retaining only due process and equal protection rights just as the corporate officer in Hale v. Hinkle gave up Constitutional rights, as Dr. Brown mentions in his article.

Dr. Brown closes his article by saying he has “no particular advice to offer for a church to get or refuse to get incorporated.”

In effect, Dr. Brown is stating that God does not care what a church does concerning incorporation since, as he puts it, “It is an issue to decide for themselves.” In other words, according to Dr. Brown, the Bible can be read to both support and condemn incorporation. However, when one opens the Word of God, one opens the mind and heart of God concerning this issue as well as many others.

Loving God is preeminent for a believer and for a church. One does not love God by just asserting that he loves God. Jesus said, “If ye love me, keep my commandments (John 14.15).” The greatest commandment is to love the Lord with all one’s heart, soul, mind, and strength (Mt. 22.37; Mk. 12.30; Lk. 10.27).

Love is action. This love which Christ has for His church and which he desires His church to show Him is seen in the Song of Solomon which is primarily an expression of pure marital love, and secondarily of Christ and His heavenly bride, the church. Song of Solomon  8.7 says, “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.”  “Contemned” means “despised, scorned, slighted, neglected, or rejected with disdain (AMERICAN DICTIONARY OF THE ENGLISH LANGUAGE, NOAH WEBSTER (1828), definition of “CONTEMNED.”).” 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. A church that does not honor Christ as a wife is to honor her husband, her bridegroom, by remaining chaste, does not display love for the Lord. Thus, loving ones neighbor by witnessing to him, sending missionaries to him, leading him to the Lord,  or 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. Souls will still be saved because of the grace of God, but not as many, especially in the long run, as would be saved had the churches displayed love for their bridegroom, husband, and head.

This fact 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 (AMERICAN DICTIONARY OF THE ENGLISH LANGUAGE, NOAH WEBSTER (1828), definition of “CHARITY.”).”  Love is an act of the will. 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.

Love “[r]ejoiceth not in iniquity, but rejoiceth in the truth (I Co. 13.6).” Iniquity means “Injustice, unrighteousness, … [w]ant of rectitude [rightness in principle or practice], … a sin or crime; wickedness (Ibid., definitions of “INIQUITY” and “RECTITUDE.”)….” Bible truth makes clear that the love of Christ for His church is immense, that He wants to be the only Head and companion of the church which is likened to His wife and bride, and that for a church to even partially put herself under or associate with another entity is a great wickedness and repudiates all professions of love for the Lord. As shown in Section VI of God Betrayed, the church that secures a 501(c)(3) tax-exemption and/or incorporates puts herself partially under another head, commits a wicked sinful act in violation of biblical principle, rejoices in iniquity, and refutes its professions of love for the Lord.

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 that 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:

“For I am jealous over you with godly jealousy: for I have espoused you to one husband, that I may present you as a chaste virgin to Christ. But I fear, lest by any means, as the serpent beguiled Eve through his subtilty, so your minds should be corrupted from the simplicity that is in Christ.  For if he that cometh preacheth another Jesus, whom we have not preached, or if ye receive another spirit, which ye have not received or another gospel, which ye have not accepted, ye might well bear with him (II Co. 11.2-4; Lk. 18.8; II Ti. 3.1-8).

The church that really loves her Husband, the Lord Jesus Christ, will seek to maintain her purity, to be subject to her Husband in all things whether that church is persecuted or not. All the professions of love, all the good deeds, the hymns sung, and the messages preached by a church which does not totally submit herself in all things to her Husband, are contemned by the Lord. A church that takes a 501(c)(3) tax exemption, an incorporation, a license, or 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. Such a “church” is in fact a two headed monster. In spite of her emotions and professions of love for the Lord, according to her acts she shows, based upon God’s definition of love in the Bible, that she does not love the Lord Jesus Christ.