Church Polity Booklet v1.4

UnBiblical i

CHURCH POLITY

Practiced by Institutional Churches

Nonprofit Tax-Exempt Status

 501c3 Incorporation Message 

Facts – Myths – Problems

By: Peter Kershaw  www.hushmoney.org

Copyright 1997, All Rights Reserved - (Pages 4 to 14)

DISCLAIMER

This book is not written by an attorney. Nor is the author connected with the profession
in any way. It is not intended to be legal advice. Nor is it meant to advocate that anyone
break the law. It is for INFORMATIONAL AND EDUCATIONAL purposes only.

Table of Contents

An Understanding of Organizations
Granted Nonprofit Tax-Exempt Status
Digital Version: Blue Text Navigates Internally within Doc. or Internet

1.* Greetings……………………………………………………………….. 1
2.* Preface…………………………………………………………………… 2
3. 501c3 Facts……………………………………………………………. 4

A. Churches Need Not Apply……………………………………….. 5
B. Churches Are “Automatically Tax-Exempt” ………………. 5
C. Churches Are “Automatically Tax-Deductible” …………… 6
D. Churches Mandatory Exception Filing Tax Returns……. 6
4. 501c3 Myths………………………………………………………….. 7

A. Myth #1. Tax Exempt……………………………………………… 7
B. Myth #2. Tax Deductible…………………………………………. 8
C. Myth #3. Render to Caesar……………………………………… 9
D. Myth #4. 501c3 Status Legitimizes the Church…………. 10
5. 501c3 Problems……………………………………………….……. 12
A. Government Hushmoney…………………………………….…. 12
B. The church is the moral compass of society………………. 14
6.* Why the Silence – It Must Be Said……………………….…. 15
7.* Johnson Amendment Background….………………………. 17
8.* U.S. Congressional Actions….…….…………………………. 22
9.* Sample Affirmation of Faith…………………………………… 25
10.* Government Public Policy……………………………...……… 27
11.* End Notes……………………………………………………………. 28
12.* IRS Tax Code, Year Comparison……………………………. 31

* Additions, with All Foot & Endnotes By: Brian Waterman - [email protected]
Hardcopy Reader: Send email for PDF copy with blue functioning links to aide reader.

Greetings1

This letter is from a brother or sister, in Christ. I am writing to you, my dear friend,
whom I love in the TRUTH. Dear friend, I hope all is well with you and that you
are as healthy in body as you are strong in spirit. Some fellow believers informed me
years ago of some TRUTHS I was unaware of, and at first it made me very upset,
however, later it made me concerned for the body of Christ. So, in this revelation,
and as time of considerable study passed, I felt it was critically important that
others should be informed so that you also might live out your faith in Christ
according to this TRUTH. I could have no greater joy than to hear that my fellow
brothers and sisters in Christ are following the TRUTH. Dear friend, you are being
faithful to God when you care for your fellow believers in Christ and pass on the
TRUTH not only to them, but to those who are strangers needing this hope in Christ
that you also received. The one who passed this information on is telling the church
of error amongst the body. Please be a lighthouse of TRUTH providing accurate and
critical information on how we’ve been conditioned1 into a false and
unrealistic/idealistic belief system. Would not such teachers of honesty be in a
manner that pleases God? For they are proclaiming TRUTHS for the Lord, and take
nothing of people who are not believers, but rather, want to give hope to them in
sharing TRUTH. So, we ourselves should support each other so that we can be
partners in the TRUTH. I write to the congregation about this, but some refuse to
have anything to do with what they perceive as falsehoods. When I share I do see

reports of some who perceive these things as unimportant, and in doing, accusations
are made against these ideas. Not only do some refuse to welcome the message, they
also discourage others not to listen, and when some do help they’re put out of the
church. Dear friend, don’t let the bad example of others influence you. Follow only
what is good. Remember that those who do good prove that they are God’s children
and those who do evil prove that they do not know God. Everyone ought to speak

highly of one another, as does the TRUTH itself. We ourselves can say the same,
and you know we speak the TRUTH. I have much more to say to you, but I don’t
want to write it with pen and ink. For I hope to see you soon, and then we will talk
face to face. Peace be with you. Others who hold to the TRUTH send you their
greetings. Please give my personal greetings to others who are friends of TRUTH.

1 3 John adaptations for this 501c3 message; Bible text HERE. Do you believe that the old serpent,
called the Devil, and Satan, is active today and plans to deceive the whole world? If your answer is yes
then the mere acknowledgement of this should not deter you from believing the information in this
booklet once you’ve read the contents fully. Standing for truth is not easy, and sometimes it is costly.
Christians can be deceived, they’re ignorant on some matters just as the unsaved, however, they never
totally can be misled to be damned; the security of them is in the hands of Christ, their preservation by
the mighty power of God, their final and total deception is not only difficult, but impossible.

-1-

Preface2

We all have biases, and our biases will dramatically impact our impartiality.
The important question for the genuine Christian should always be, “Are
my opinions rooted in Scripture?” Christians should be wary, particularly in
“matters” of the church of Jesus Christ, of relying upon those whose
worldview is not biblical.

On pondering this matter, it must be said; that is because, the message that
will be shared here is a hard one to deliver to most beloved brothers and
sisters in Christ that are active members in a system of unbiblical church
polity3 which is contrary to scripture as it’s a sovereignty matter with Christ.
The intent here is not to question the sincerity of many of today’s
Christians; I don’t question their motives, and I trust they will not assign
evil motives to me. I’m only passing this information on. Also, the focus of
this issue is not to be down on anyone who attends or is a member of a
church that has incorporated as a state regulated legal fiction; also known
as entity that is recognized by the state as a 501(c)(3) "nonprofit charitable
organization", or as a “nonprofit religious corporation” recorded in corporate
business statutes (laws) of the state. The state has its rightful place but the
corporation is never to supersede Christ.

A state "nonprofit charitable organization" church in America today cannot
speak on issues that the state categorizes as public policy, i.e. “homosexuality,
gay marriage, abortion etc.”. Church leaders are not prohibited from speaking
about important issues of public policy, however; for their “organizations to
remain tax exempt under section 501(c)(3), leaders cannot make partisan
comments in official organization publications or at official functions of the
organization”. To formulate policy without the input of a moral vision is to
build upon a foundation with several important bricks missing. So,
morality is a valid factor in the formation of public policy. A registered state
non-profit is effectively silenced when the church is prevented from
speaking on these matters from the pulpits of America. Inevitably this
results in a moral downward spiral of the culture as the church stands mute.
Undeniably this has had a chilling effect upon the church's freedom of
speech for fear of IRS retribution should the church get out of line. The

2 Statements contained here are compiled from an assortment of observations made on the
issue addressed.
3 Church government (or sometimes church polity) is that branch of ecclesiology (study of the
church) that addresses the organizational structure and hierarchy of the church.

-2-

church is to be the "salt" and "light" to society that it was commanded to be.

Mat.5:13-16

Since Christ is the sole head and creator of the Church, not the State, we
must understand the ramifications of being unequally yoked together with
the State, the IRS, and the United States Government via contracts and
covenants. Consequently, true repentance must be followed by
corresponding actions in the dissolution of the corporation and of
the 501(c)(3) status.

How is it that the Lord's church cannot grasp that the First Amendment
was an act of God's wisdom and providence to safeguard His church and
maintain its independence from the State? The First Amendment is the
highest form of real protection ever known in the history of the church:

"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." (See video to
understand 1st Amendment as applied to natural persons.)

As reference to what was stated in the beginning of this
preface, and that is, we all tend to have opinions, but when confronting
spiritual issues relating to the Christian faith it’s critically important to not
form personal views when challenging issues that may be unorthodox or not
in the mainstream of thinking. We should always root out falsehoods and
be unbiased when the facts lead to TRUTH. So, the authority that must be
sought out first is the Holy Scriptures which is our guide to faith in Christ,
moreover, avoiding opinions that have no bases.

To conclude - the TRUTH of this message should be taken independently
of one’s thoughts, feelings and opinions of the messenger and the
qualifications of the one delivering it. However, if there is anything that’s
presented in these pages that can be refuted, it would then be important for
one to bring attention to the specific error/s of any of the content contained
herein. However, if you begin a comprehensive study into this subject, and
can go beyond the "spin doctoring" by religious authorities, you will find "earth
shattering evidence" that brings the traditional understanding crashing to the
ground. Hopefully this booklet will be the needed introduction on this
important issue that will shed light on the TRUTH for the reader.

“A lie can get half way around the world before the TRUTH can get its boots on.”  Mark Twain 
"He that is not zealous against error, is not likely to be zealous for TRUTH."  J.C. Ryle 

-3-

BEGIN

501c3 Facts

Most churches in America have organized as "501c3 tax-exempt religious
organizations."4 This is a recent trend that has only been going on for about
sixty years. Churches were only added to section 501c3 of the tax code in
1954. We can thank Sen. Lyndon B. Johnson for that. Johnson was no ally
of the church. As part of his political agenda, Johnson had it in mind to
silence the church and eliminate the significant influence the church always
had on shaping "public policy."

Although Johnson proffered this as a "favor" to churches, the favor also came
with strings attached (more like shackles). One need not look far to see the
devastating effects 501c3 acceptance has had on the church, and the
consequent restrictions placed upon any 501c3 church. 501c3 (state
incorporation) churches are prohibited from addressing, in any tangible way,
the vital issues of the day.

For a 501c3 church to openly speak out, or organize in opposition to,
anything that the government declares legal, even if it is immoral (e.g.
abortion, homosexuality, etc.), that church will jeopardize its tax-exempt ii (pg.28)
status.5 The (corporate state) 501c3 church has had a "chilling effect" upon the
free speech rights of the church (body of Christ). LBJ was a shrewd and
cunning politician who seemed to well-appreciate how easily many of the
clergy would sell out.

Did the church ever need to seek permission from the government to be
exempt from taxes? Were churches prior to 1954 taxable? No, churches have
never been taxable. To be taxable a church would first need to be under
state jurisdiction, and therefore under the taxing authority, of the
government. The First Amendment clearly places the church outside the
jurisdiction of the civil government: "Congress shall make NO LAW respecting
an establishment of religion, nor prohibiting the free exercise thereof."

4 Churches that do not hold a 501c3 tax exempt recognition letter from the IRS and are
under an association of churches, i.e. Southern Baptist Associations, the exemption letter is
usually filed with the central organization. See this LINK, and at this LINK page 7 under
heading “GROUP EXEMPTION LETTER”.

5 There’s no mandatory requirement for a church to apply for “tax exempt” status; churches
are exceptions. Application for this status is totally voluntary. See 508c1A footnote 8 pg.5

-4-

Religion cannot be free if you must pay the government, through taxation,
to exercise it. Since churches aren't taxable in the first place, why do so many
of them go to the IRS and seek permission to be tax-exempt? It occurs out
of:

• Ignorance ("We didn't know any better")

• Bandwagon logic ("Everyone else is doing it")

• Professional advice (“many attorneys and CPAs recommend it”)

Does the law require, or even encourage, a church to organize as a 501c3?
To answer that question let's turn to what the IRS itself has to say.

Churches Need Not Apply

To be considered for tax-exempt status by the IRS an organization must fill
out and submit IRS Form 1023 and 1024. However, note what the IRS says
regarding churches and church ministries, in Publication 557:6 See Pg. 27
Some organizations are not required to file Form 1023...These include:

Churches, interchurch organizations of local units of a church, conventions or
associations of churches, or integrated auxiliaries of a church, such as a men’s
or women’s organization, religious school, mission society, or youth group. These
organizations are exempt automatically if they meet the requirements of section
501(c)(3).7 (Emphasis added)

Churches Are “Automatically Tax-Exempt”

26 U.S. Code § 508 - Special rules with respect to section 501(c)(3)
organizations.
IRS Code § 508(c)(1)(A):8

6 Filing Form 1023 to establish exemption. If the organization wants to establish its
exemption with the IRS and receive a ruling or determination letter recognizing its exempt
status, it should file Form 1023 or 1023-EZ (if eligible). By establishing its exemption,
potential contributors are assured by the IRS that contributions will be deductible. See this
LINK page 23 top right column; “Organizations Not Required to File Form 1023” (Emphasis added)
Return pg.27
7 This text is a direct quote from IRS Publication 557, Rev. February 2016 - Organizations
Not Required to File Form 1023. See above link in footnote 6 on this page. (Emphasis added)
8 The text of this code section is directly from IRS code section §508c1a. For organizations
required to file returns (churches are an exception) see § 6033(a)(3)(A)(i). Return pg.18

-5-

(a) New organizations must notify secretary that they are applying for
recognition of section 501(c)(3) status…

(c) Exceptions
(1) Mandatory exceptions. Subsections (a) and (b) shall
not apply to--
(A) churches, their integrated auxiliaries, and
conventions or associations of churches...

(Emphasis added)

This is referred to as the "mandatory exception" rule. Thus, we see from the
IRS’ own publications, and the tax code, that it is completely unnecessary
for any church to apply for tax-exempt status. In the IRS’ own words a
church “is automatically tax-exempt.”

Churches Are “Automatically Tax-Deductible”

And what about tax-deductibility? Doesn’t a church still need to become a
501c3 so that contributions to it can be taken as a tax deduction? The
answer is no! According to IRS Publication 526:

Organizations That Qualify to Receive Deductible Contributions you can
deduct your contributions only if you make them to a qualified organization.
Most organizations, other than churches and governments, must apply to the
IRS to become a qualified organization.9

In the IRS’ own words a church “is automatically tax-deductible.”

Churches Have a Mandatory Exception to Filing Tax Returns

Not only is it completely unnecessary for any church to seek 501c3 status,
to do so becomes a grant of jurisdiction to the IRS by any church that
obtains that State favor. In the words of Steve Nestor, IRS Sr. Revenue
Officer (ret.):

"I am not the only IRS employee who’s wondered why churches go to the
government and seek permission to be exempted from a tax they didn’t owe to begin
with, and to seek a tax-deductible status that they’ve always had anyway. Many
of us have marveled at how church leaders want to be regulated and controlled by
an agency of government that most Americans have prayed would just get out of

9 This excerpt is from IRS Publication 526, for use in preparing 2016 Returns: See page 2 at
this LINK bottom center column, noting that the above exact green wording is in IRS
Publication 526; churches need not apply.

-6-

their lives. Churches are in an amazingly unique position, but they don’t seem to
know or appreciate the implications of what it would mean to be free of
government control."

From: Forward of Grip, by: Peter Kershaw, see LINK

501c3 Myths

1. A church or church ministry must be 501c3 to avoid paying taxes.

2. A church or church ministry must be 501c3 to be tax deductible.

3. Churches should comply with all the laws of the land because Jesus said,
“Render to Caesar the things that are Caesar’s” (Mark 12:17). Therefore, it is
only right for a church to become a 501c3.

4. Being a 501c3 helps to legitimize a church in the eyes of the world. After
all, Paul said, “Providing for honest things, not only in the sight of the Lord, but
also in the sight of men.” (2Co 8:21)

Myths #1 & 2 have been promulgated for years by swarms of attorneys, as
well as some accountants. Both myths are patently false. When it comes to
legal and tax matters, most people just assume that the licensed
professionals know what they’re talking about. Little do people realize that
far too many attorneys never personally study the law for themselves, and
are merely parroting what they’ve heard other attorneys say. Once a myth
gets started in the legal profession, it tends to spread like a wildfire,
particularly when the myth can make a lot of money for the tens of
thousands of attorneys who want to take advantage of it. We’ll debunk these
myths using the IRS’s own publications.

Myth #3 is often promulgated by folks who misconstrue the statements of
Jesus to justify placing His church under State authority. Theologically, this
is referred to as Erastianismpg.30 position that holds that the church is, and
ought to be, subordinate to the State.

Myth #4 is often promulgated by those who are preoccupied with pleasing
men to win their approval. This is problematic because it inevitably results
in worldly compromise. The emphasis in Paul's teaching is first upon doing
what is honest “in the sight of the Lord.” Only then are we enabled to do what
is honest “in the sight of men.”

-7-

Myth #1. Tax Exempt

The IRS has acknowledged for decades that it is completely unnecessary for
any church to apply for a tax-exempt status. According to IRS Publication
557, as well as IRS Code § 508, churches and church ministries are “exempt
automatically.”10 Application for an exempt status is not only superfluous
(unnecessary), but to do so subordinates that church to the IRS. Churches in
America have always been nontaxable anyway. It simply makes no sense for
a church to go to the IRS and seek permission to be exempted from a tax
the government can’t impose in the first place.
The church in America is protected from the government by the First
Amendment:

“Congress shall make NO law respecting an establishment of religion, or
prohibiting the free exercise thereof.” (Additional understanding of 1st
amendment in video mentioned above on page3. Go to this LINK,
start watching @ time mark 34:50 in video.)

It would be absurd to suppose that you could have free exercise of religion
if you had to pay for it (taxes). If Congress can make NO law respecting the
church, it can make NO law to tax the church. (The 501c3 tax law is for corporations, not

for the church (a church is not listed as a qualified organization), it is the exception: see pg.28 endnote ii). If we are
a child of God Jesus owns us and everything we have. A building is not the church! In the case of the corporation, a
meeting place (building), the state owns it and the board of directors (trustees) are managing the asset for the state.
A corporation and church combination is unequally yoking. Video HERE that makes this point.)

The IRS lacks the jurisdiction necessary to tax the churches in America. The
IRS has no more jurisdiction over the churches in America than it does over
the churches in Canada. It would be as absurd (and tyrannical) for the IRS
to tax the churches in America, as it would be for the IRS to tax churches
in Canada. They don't have jurisdiction.

Myth #2. Tax Deductible
Whether a church or church ministry applies for and receives a “501c3 tax-
exempt recognition letter” from the IRS, any contributions made to a church
are “automatically qualified” as a tax write-off to the contributor, pursuant to

10 See form 1023, refer to footnote 6 &7, page 5 above to confirm this is not speculation,
fiction, propaganda or any of the such regarding this statement.

-8-

IRS Publication 526,11 and IRS Code §170(c)(2)(B).12 A church does not
have to be a "nonprofit charitable organization" to be tax deductible, nor does
it need IRS authorization to be tax deductible. According to the IRS,
churches have that status “automatically.”

Myth #3. Render to Caesar

Jesus did indeed say, “Render to Caesar the things that are Caesar’s;” but that’s
only half the verse! Jesus went on to say, “and to God the things that are God’s.”
The obvious question to be asked is at what time did Jesus place His church
under the authority and jurisdiction of Caesar (the State)?

Mark 12:17 is the most brilliant teaching on lawful authority and legal
jurisdiction that anyone has ever uttered. We can properly interpret Jesus’
teaching in this way, “Don’t render to Caesar the things that don't belong to
Caesar.”

Only the "sovereign" (the supreme power) has the authority to impose a tax,
and he may do so only upon his own citizen and subjects. Is the State
sovereign over Jesus Christ and His body, the church?13 (see page28) End Notes (ii &
iii) referencing corporate members in bylaws). No, the civil government has no such
lawful authority, biblically or constitutionally. If the civil government has
the authority to tax the church, the church is a subordinate and a subject of
the State.

God ordained both the church and the civil government, and has
delineated their respective spheres of authority. There should be mutual
accountability between the church and the State, but one is not an
underling of the other.

America's Founding Fathers forever abolished the old State-Church and
Church-State systems. However, those who would now advocate that the

11 Refer to footnote 9 of page 6 above to confirm this is not speculation, fiction, propaganda
or any of the such regarding this statement.
12 This code section includes incorporations and other entities registered as such, however,
a church first must voluntarily apply to become one of these. See subparagraph (2) & (B) of
code section.
13 Sovereignty only applies to one (1). There cannot be two (2). The one sovereign (head)
over a corporation is the state whom granted the charter; Christ is the head over his body,
the members. Members of an incorporated church are members of the corporation, and
property belongs to the corporation. To confirm see Ca. Corporations Code – CORP
Section 9121d; text sub-para d. See also page 29 End Notes iv & v.

-9-

church should be subordinate to the State are, in reality, calling for a return
of that old State-Church system.

For a church to apply to the government to be exempt from taxes
presupposes that the government has legitimate authority to impose taxes
on the church to begin with. Such thinking smacks of Erastianism.vii (pg.30)
“It should wrong our consciences”

The clergy in America have not always been so confused on the issue of
State taxation of the church. For many years it was understood that the
church cannot and must not go to the State with hat in hand and ask
permission to be exempted from taxes. To do so would be an admission that
the church was under State jurisdiction. Instead, the church must refuse
such an admission. The Rev. Isaac Backus was one such clergyman. In
September of 1775 he preached a sermon to the Massachusetts Assembly in
which he stated:

“Yet, as we are persuaded that an entire freedom from being taxed by civil
rulers to religious worship is not a mere favor from any man or men in the
world but a right and property granted us by God, who commands us to
stand fast in it, we have not only the same reason to refuse an
acknowledgment of such a taxing power here, as America has the above
said power, but also, according to our present light, we should wrong our
consciences in allowing that power to men, which we believe belongs only
to God.”

Myth #4. 501c3 Status Legitimizes the Church

It's a sad commentary on the church of our day when any church feels
compelled to go to sinners to seek legitimacy. The church of Jesus Christ is
in no way legitimized by the license, approval, acknowledgement or
permission of wicked men (those who don't appreciate how corrupt the IRS
is haven't taken the time to study the public record).

For any church to submit to the IRS for 501c3 approval in an effort to be
perceived by the world as being honest ("Providing for honest things"), even if
it is well-intentioned is, nonetheless, completely illogical. Accountability is
a good thing, but only when we make ourselves accountable to those whom
the Scriptures call us to be accountable, and to those who are honest and
trustworthy themselves.

- 10 -

Is it biblical for a church to make itself accountable to the IRS? Is the IRS
honest and trustworthy? Is the IRS itself legitimate such that it can, with
any genuine sense of credibility, legitimize anyone else as legitimate?

le•git•i•mate, adj. 1. Being in compliance with the law; lawful: a
legitimate business. 2. Being in accordance with established or accepted
patterns and standards.

Let's examine the IRS' own track record to determine its legitimacy: The last
time that the Government Accounting Office even attempted to audit the
IRS' books was in 1996 (they're supposed to audit the IRS every year, but
they are no longer able to do so). In that year, GAO audits determined that
over $13 billion of the taxes that the IRS had collected (in 1995) could not
be accounted for. Thirteen-billion dollars had vanished, and the IRS offered
no better explanation than to shrug their shoulders! The GAO found the
IRS's books in such a shamble that they declared the IRS to be "unauditable."
Furthermore, the IRS refused to be held accountable for the "loss."

How could 501c3 recognition from such a corrupt entity, an agency that
literally holds itself to be above the law, and accountable to no one, result
in "legitimacy"? It's simply illogical to hold that recognition from any agency
that isn't legitimate itself could result in legitimacy.

Is “honesty” (morality) a prerequisite for 501c3 recognition? If it were, then
only honest and moral groups would be approved; but that is simply not the
case at all. Even just a cursory review of IRS Publication 78 (an annual list
all 501c3 organizations) reveals that many thousands of 501c3's are immoral
and wicked organizations. These include:

• Satanists
• Wiccans
• Homosexuals
• Pedophiles
• Pornographers
• Pro-Aborts
• Pagans
• Atheists

and thousands of other organizations which are hellbent on destroying the
moral fabric of this nation.

- 11 -

Becoming a 501c3 places any church in very sordid company. It is both
unbiblical and illogical to claim that a church becomes "legitimate" by
receiving a 501c3 status.

501c3 Problems

In Bob Jones University v. United States (461 U.S. 574), the U.S. Supreme
Court noted the following about the government’s intended purpose for
the 501c3:

The Court asserts that an exempt organization must “demonstrably
serve and be in harmony with the public interest,” must have a purpose
that comports with “the common community conscience,” and must not
act in a manner “affirmatively at odds with [the] declared position of the
whole Government.” Taken together, these passages suggest that the
primary function of a tax-exempt organization is to act on behalf of
the Government in carrying out governmentally approved policies.

Government Hushmoney

IRS Code § 501c3 reads as follows:14

Sec. 501. Exemption from tax on corporations, certain trusts, etc.

(c) List of exempt organizations —
(3) Corporations,15 and any community chest, fund, or foundation,
organized and operated exclusively for religious, charitable, scientific, testing
for public safety, literary, or educational purposes, or to foster national or
international amateur sports competition (but only if no part of its activities
involve the provision of athletic facilities or equipment), or for the prevention
of cruelty to children or animals, no part of the net earnings of which inures
to the benefit of any private shareholder or individual, no substantial part of
the activities of which is carrying on propaganda, or otherwise attempting,

14 IRS code §501c3. Refer to link HERE. The text does not mention the word “church”,
only corporations; the church (assembly/congregation) is not a legal entity, also known as artificial
person.

15 The church (body of Christ) is made up of people. Persons are of 2 categories; natural and
artificial. In general usage person means human being, “considered as capable of having rights
and of being charged with duties” v (pg.29), and therefore, one who’s capable of becoming a
member of the body of Christ. However, a corporation is an artificial person, a fiction
(incapable) and it’s ridiculous to consider it part of Christ’s body; better put a pseudo-church
with charter members in law (corporate law) that conflicts with scripture.

- 12 -

to influence legislation, (except as otherwise provided in subsection (h)), and
which does not participate in, or intervene in (including the publishing or
distributing of statements), any political campaign on behalf of (or in
opposition to) any candidate for public office.14 (pg.12) [emphasis added]

While it may be appropriate for many non-profit organizations to waive
their right to intervene in political campaigns, or to influence legislation, is
this the right thing for a church to do?

Waiving such rights is to waive one’s freedom of speech. Waiving one’s right
to influence legislation is especially problematic. The inevitable result has
been that the church has abandoned its responsibility to influence their
elected representatives to craft legislation that is biblical and that comports
with the Constitution. The un-churched, and even those who are openly
hostile to the church, have taken over that influence and are now seeing to
it that their legislators craft statutes which are unbiblical, immoral, and
unconstitutional.

One need not look far to see that the church’s acceptance of the 501c3, and
its significant restrictions, has had devastating consequences to not only the
church, but to the entire nation.

When a church accepts the 501c3 status, that church:

• Waives its freedom of speech.
• Waives its freedom of religion.
• Waives its right to influence legislators & the legislation crafted.
• Waives its constitutionally guaranteed rights.
• Is no longer free to speak to the vital issues of the day.
• Becomes controlled by a spirit of fear that if it doesn’t toe the line

with the IRS it will lose its tax-exempt status.
• Becomes a State-Church.

The church in America today is, by and large, not speaking to the vital issues
of the day. The church has been effectively silenced. There has been a chilling
effect upon the church’s freedom of speech for fear of IRS retribution should
the church get out of line. The inevitable result is a moral downward spiral
in the culture as the church stands mute.

This did not happen by accident, but by design, and it is something of
relatively recent design. Churches were added to IRS Code § 501c3 in 1954.
All one need do is analyze who is responsible for sponsoring the
congressional bill to include churches in § 501c3 and it should become

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apparent that his agenda was not to empower the church, but to silence the
church (hint: the sponsor was a Senator from Texas who later became President).

i“The church is the moral compass of society.”
John Adams stated while he was our President, “The
church is the moral compass of society.” But to remain a true
and faithful compass, the church must remain separate
and independent of the influences of that society,
particularly its civil government. It must be a “free-church.”
Should the church become subordinate, or in any way
controlled or co-opted by the civil government (a “State-Church” system), it
can no longer effectively serve as that society’s moral compass. Unless it is
respected, no one will listen to what it has to say.
Indeed, few citizens in any society, at any time in history, in any nation,
have ever had any genuine respect for any State-Church system (nor should
they). State-Church systems are inevitably compromised and governed by
pragmatism, rather than genuine Christian faithfulness. It should surprise
no one that the 501c3 church in America has lost its prophetic voice, lost
the respect it once held, and is no longer “the moral compass of society.”

 END 
Appropriate Video & Relevant quotes.

Church Incorporation – Voices from History
Senator Sumner – 1872… “We have not right to enter a church and interfere in any way with its
religious ordinances… but when a church organization asks the benefit of the law by any act of
incorporation, it must submit itself to the great primal law of the Union – the Constitution of the
United States… It can have the aid it seeks only by submitting to this law.”
Church Incorporation – The Legal Issues
…once the church determined to enter the realm of Caesar by forming a corporation, it was required to
abide by the rules of Caesar, or in this case, the statutes of the Commonwealth of Kentucky… – Hollins
v. Edmonds 616 S. W.2d 801.(1981)

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 Why the Silence – It Must Be Said 

Whenever you find yourself on the side of the majority,
it is time to pause and reflect. Mark Twain

It should be emphasized again that nothing contained in this brief booklet is
intended to be critical of anyone or one specific local assembly. It’s estimated
that around 90 percent or more of local churches in America incorporate and
become 501c3 "nonprofit charitable organizations".

No matter what the fallout or cost, Christians should be speaking truths about
issues affecting them and their families, whatever the subject, and speak
transparently and openly as possible.

1Cor. 1:10KJV- Now I beseech you, brethren, by the name of our Lord Jesus Christ,
that ye all speak the same thing, and that there be no divisions among you; but that
ye be perfectly joined together in the same mind and in the same judgment.

“The churches say, come to Christ, accept His grace and He will protect you,
but then, these very same churches ignore their
own words and turn to the state for protection.
What must our heavenly Father think of these
preachers and churches? Obviously, the
inquisition has returned and the pastors and
churches of America are not even aware that it has
arrived.16

God’s word has unfortunately fallen on deaf ears regarding yoking Christ up
with a system that harbors deceitful practices that entice and entangle Gods
people. The so called "big" preachers have been too busy receiving their tax-
deductible gifts and building their empires to be concerned over the future of
God's work. Now the enemies of Christ have sprung the trap and it is too late.
It's beyond belief that there is still no evidence that the pastors have awakened
from their stupor, for the churches continue to debase such a high and noble
service to Christ by submitting its administration to the wicked IRS.”16

By and large the body of Christ is timid and does not question the operations
of their local assembly. This is normally due to ignorance. Just simply put,
they’re not aware of the issue outlined in these pages regarding the institutional
churchix and their relationship to it. The New Testament church is not
synonymous with man’s institutional organizations, which the latter in more

16 Credited to http://jesus-is-savior.com

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ways than one operates the same as a parachurch ministry, with a board of
directors that establish and oversee the direction of the ministry following a
business model, not the biblical model.

After reading this information shouldn’t this error be shared with members of
the body of Christ regarding institutional organizations? The Bible doesn’t
speak to the issue of Christian ministries organized under an institutional
structure, however, they do exist and we must understand what is defined as a
local “biblical Christian assembly” and how it differs with the local institutional
church; a clear difference in the two. As such, biblical principles should be
applied in all areas of Christian ministry, most especially adherence to sound
biblical doctrine.

I would hope Christians, who would deny freedom of speech to those bringing
this warning, would not doubt the TRUTHS of this message, but would allow
the Holy Spirit to convict them of Satin’s deception. The Scriptures
demonstrate repeatedly that “Truth” has always been hated by the masses of
mankind. This is especially true of the secularists in society that are blind and
have no moral code; rejecting God’s son Jesus Christ and refusing to hear the
truth.

To differ with or challenge the church corporation is anathema to the
established order. Unfortunately, many Christians today are ignorantly
involved in a system that is nothing more than a corporate religious replica of
a church. It should be clear to anyone that obtaining §501(c)(3) status
essentially signs away the rights of a church to the IRS and state bureaucracy.
Christians who organize congregations need to weigh the issue of easy tax
deductions provided by section §501(c)(3) against the signing away control of
Christ’s church to the IRS, instead of leaving it in the capable hands of Him.

Has the church gone too far? Mega churches build their dynasties on the backs
of the poor, and our Lord, no doubt, will be swift in His removal of their
candlestick. His message to the church at Ephesus, "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."
(Revelation 2:5)

I pray dear reader you would truly study this matter and ask God to give you
answers to any doubts you have. Ps. 25:5 Lead me in thy truth, and teach me: for
thou art the God of my salvation; on thee do I wait all the day.

Galatians 4:16 -Am I therefore become your enemy, because I tell you the truth?

I Pray Not!

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Johnson Amendment Background

§501(c)(3) History & Repeal Developments

Politifact.com gives the background on how the Johnson Amendment became law.
A nonprofit church was not involved in campaigning against Johnson in 1954.

On July 2, 1954, Senator Lyndon Johnson was recognized from the Senate floor
and the following colloquy (conversation) occurred:
Mr. JOHNSON of Texas: Mr. President, I have an amendment at the desk, which I should
like to have stated.
The PRESIDING OFFICER: The Secretary will state the amendment.
The CHIEF CLERK: On page 117 of the House bill, in section 501(c)(3), it is proposed to
strike out “individuals, and” and insert “individual,” and strike out “influence legislation.”
And insert “influence legislation, and which does not participate in, or intervene in (including
the publishing or distributing of statements), any political campaign on behalf of any
candidate for public office.”
Mr. JOHNSON of Texas: Mr. President, this amendment seeks to extend the provisions of
section 501 of the House bill, denying tax-exempt status to not only those people who influence
legislation but also to those who intervene in any political campaign on behalf of any
candidate for any public office. I have discussed the matter with the chairman of the
committee, the minority ranking member of the committee, and several other members of the
committee, and I understand that the amendment is acceptable to them. I hope the chairman
will take it to conference, and that it will be included in the final bill which Congress passes.
Following that short colloquy, the amendment, unchanged in its verbiage,
eventually became law as a part of the Internal Revenue Code of 1954.

Letter to Senate and House of Representatives
From: Greg Abbott, GOVERNOR, and Ken Paxton, ATTORNEY GENERAL OF TEXAS

The 115th Congress has introduced three (3) separate legislative Bills that would
amend Internal Revenue Code (IRC) section 501(c)(3). This booklet addresses the
scope of the current law as passed, however; these legislative acts only point out a
benefit to §501(c)(3) organizations for political related campaign statements. The
proposed amendments do not touch on the public policy aspects of the law.17 The
Supreme Court (has) stated that entitlement to tax exemption depends on meeting
certain common law standards of charity - namely that an institution seeking tax

17 Bob Jones University v. United States, 461 U.S. 574…an institution seeking tax-exempt

status must serve a public purpose and not be contrary to established public policy. Para. (a). Link to 3
pt. test pg.4, and return to page 2 above.

- 17 -

exempt status must serve a public purpose and not be contrary to established public
policy.
The 2016 Trump campaign pressed a position for the repeal of the 1954 Johnson
Amendment(§501c3). Backers endorsing the move pushed for the adoption of this
objective to be included in the 2016 GOP platform.18 The amendment is a positive
move in affecting all §501(c)(3) organizations registered as exempt with the IRS.
However, these legislative Bills do nothing to inform the church of the fact that
from inception of §501(c)(3) it was in no way written to the church, and equally
important is that current Bills are silent on the issue of “should churches apply to the
IRS for tax exempt status in the first place.” From the stand point of a biblically defined
assembly, the church is with exception ii (pg. 28) (see footnote 8 and pgs. 5 & 6).
At the outset, we must define what incorporation means for a Christian body and
the implications of such incorporation under the State. Definition from Black’s
Law Fourth Edition, Dictionary:

Within the current framework of §501(c)(3) it’s clear there is no requirement for
the church to apply for a tax exemption. To further analyze we must ask the
following question. Is the church anyone of the following?

1. A Corporation
2. A Limit Liability Company
3. An Unincorporated Association
4. A Trust
Here are the exact words on IRS Form 1023.19
“Application for Recognition of Exemption: You must be a corporation (including
a limited liability company), an unincorporated association, or a trust to be tax exempt.
(See instructions.) DO NOT file this form unless you can check “Yes” on lines 1,2,3 or
4.” [Emphasis added]
Remember what the original definition of incorporation is as defined by Black’s
Law 4th dictionary, "the union of one domain to another." That “union” with “something”

18 Republican Platform Calls for Repeal of Ban on Political Organizing by Churches
19 IRS Form 1023 Part II click HERE. Refer also to page 5, Churches Need Not Apply

- 18 -

just happens to be with, and under, the worldly State. So, if the answer to above
choices is “NO”, then the church needs to become one of these to seek exemption,
but it’s the exception. However, if the church is the body of Christ (natural people)
how can its’ opposite (either 1,2,3 or 4 above) be the church? Corporations are created
by the State, are not "real" or "natural" persons and, therefore, have no
constitutionally secured rights! This on its face proves the proposed Bills are not of
concern to the church. Don’t forget the church is made up of natural persons, not
corporations. So, an exemption request by a “New Testament Biblically based
church” is out of the question. Declaring a church an organization, as defined by
§501(c)(3), (See v pg. 29) borders on the absurd! (See also 501(c)(3) Foot Note 14&15 pg. 12)

Where in scripture does it say the church must become a “thing”? see v pg. 29 No state
requires a church to be incorporated; therefore, a church applying for
incorporation is asking the state to define what constitutes a church, to license the
church, and to place the church under state jurisdiction for its existence and
operation. It’s interesting that the IRS Code phrase “Corporations for religious
purposes” is listed under §501(c)(3), but the term “churches” is under §508(c)(1)(A)
that addresses the church. Why isn’t the church told about section §508?

The proposed congressional Bills do allow the church, an organization
incorporated with a §501(c)(3) exempt status, to speak from the pulpits and make
political campaign statements. However, the fact that from the beginning when the
church initially entered into a state recognized tax-exempt status (for an incorporated
entity not a church) does not relieve Christians for voluntarily operating under IRC
§501(c)(3) exempt status. When the church hitched itself with the government it
was dragged into the debate where it doesn’t belong or ever was required to go in
the first place, but now it has unnecessarily exposed itself to this issue out of pure
ignorance or rebellion to the Word of God. The entity (now playing as the church) is
expected to operate by the sovereign’s rules and can’t object now because it has
become servant to its master (the state) when it entered into a covenant (signed a
contract) which it now is required to live up to; a voluntary act promising to abide
by the laws it agreed to be governed under.

So, the point that should be understood is, how does the law relate in the case of
the church; it doesn’t, and this was made clear in this booklet. Out of ignorance of
scripture, or pure disregard for Christ’s commands, the church has been neutralized
with Satin’s schemes and it’s unaware of the trap that was set to defuse the church
from having its intended effect on society. The church asks for an exempt status
when it should be trusting in God and stop fraternizing with the enemy. God can
rescue the church when repentant, but not without some consequence.

It may be argued that §501(c)(3) is unconstitutional, however, there is no basis to
this claim as the law does not order compliance; therefore, it would be irresponsible
to say it’s in violation of the constitution. Nonetheless, the Alliance Defending
Freedom organization states that the Johnson Amendment (IRS Code Section

- 19 -

§501c3) is a violation of the Constitution, but to the contrary §501c3 as outlined
in this brief booklet includes IRS referenced code sections and publications
showing what the law says to verify that churches are the exception. To repeat! The
law requires no church to apply for this exemption, and it is completely unnecessary
to seek §501c3 status. It is a grant of jurisdiction to the IRS by any church that
obtains a State favor (see pg.6 Steve Nestor). Section 501(c)(3) nowhere mentions the
term “church” and it is not a religious organization;20 it certainly is not a state
chartered corporation or anyone of the other §501(c)(3) organizations listed in the
IRC.

Our first amendment guarantee gives us the right to “free speech”, vi pg,30 but
Christ’s members have surrendered partisan (moral) political speech by voluntarily
applying for exemption which is not obligatory. Again, not to beat this already dead
horse, the first amendment is applicable to a “natural person”, viii pg.30 but an “artificial
person” (a corporation titled/named as a church), has only “limited first amendment
protected rights”21 under the constitution. Therefore, the voluntary application for
the exemption requires the church to adhere to the agreement it signed on to, and
that is not to “…participate in, or intervene in (including the publishing or distributing of
statements), any political campaign on behalf of (or in opposition to) any candidate for public
office.” Meaning, the church cannot complain that it is being restricted of its free speech
right,21 that’s because church corporations generally fall under the non-profit business
code section of the state where the application was made to become a legal entity, which
then becoming a corporation it is required to follow the corporate statutes of the state,
and therefore, has no constitutional free speech rights.21

David Ryser, Bible college professor, had this insightful experience with a story of
a young woman who asked a “Question that Changed His Life”. This question
should challenge everyone.

A number of years ago, I had the privilege of teaching at a school of ministry. My students
were hungry for God, and I was constantly searching for ways to challenge them to fall more
in love with Jesus and to become voices for revival in the Church. I came across a quote
attributed most often to Rev. Sam Pascoe. It is a short version of the history of Christianity,
and it goes like this:

“Christianity started in Palestine as a fellowship; it moved to Greece and became a
philosophy; it moved to Italy and became an institution; it moved to Europe and became a
culture; it came to America and became an enterprise.”

Some of the students were only 18 or 19 years old—barely out of diapers—and I wanted them
to understand and appreciate the import of the last line, so I clarified it by adding, “An

20 Black’s Fifth Edition- Organization includes a corporation, government or governmental
subdivision or agency, business trust, estate, trust, partnership or association… U.C.C. § 1-
201(28). See also Charitable organizations.

21 Watch video HERE for explanation. SCOTUS Case cited -- 425, U.S. 748, (1976).

- 20 -

enterprise. That’s a business.” After a few moments Martha, the youngest student in the
class, raised her hand. I could not imagine what her question might be. I thought the little
vignette was self-explanatory, and that I had performed it brilliantly. Nevertheless, I
acknowledged Martha’s raised hand, “Yes, Martha.” She asked such a simple question, “A
business? But isn’t it supposed to be a body?” I could not envision where this line of
questioning was going, and the only response I could think of was, “Yes.” She continued,
“But when a body becomes a business, isn’t that a prostitute?”22
The room went dead silent. For several seconds, no one moved or spoke. We were stunned,
afraid to make a sound because the presence of God had flooded into the room, and we knew
we were on holy ground. All I could think in those sacred moments was, “Wow, I wish I’d
thought of that.” I didn’t dare express that thought aloud. God had taken over the class.
Martha’s question changed my life. For six months, I thought about her question at least once
every day. “When a body becomes a business, isn’t that a prostitute?” There is only one answer
to her question. The answer is “Yes.” The American Church, tragically, is heavily populated
by people who do not love God. How can we love Him? We don’t even know Him; and I
mean really know Him.
What an insight, when the church becomes a business, it is nothing more than a
prostitute. Hard words for the modern church to swallow!!

22 The message to Pergamos Rev. 2:12-17. When the Church entered into a union with
the State it was guilty of "Spiritual Fornication" or "Balaamism”. Constantine united the
Church and State, and offered all kinds of inducements for worldly people to come into
the Church, and today the church has fallen for the enticement of tax deductible
donations.

- 21 -

U.S. Congressional Actions

Bills & Executive Order
115th CONGRESS1STSESSION

Presently there are three bills before the 2017 115th Congress, two in the House
and one in the Senate to amend IRC §501(c)(3), the Johnson Amendment.
Additionally, an Executive Order was signed to address this subject as well. Item
numbers 1 to 4 below list current Bills and an Executive Order. The text of each
can be read by clicking the blue text; which is the numbered Bill or E.O.

1. Congressman Walter Jones of North Carolina's 3rd congressional district
introduced, as of Jan. 3, 2017, H.R. 172 (115th) Title: “To restore the Free Speech
and First Amendment rights of churches and exempt organizations by repealing the 1954
Johnson Amendment.” Representative Jones introduced H.R. 153 (114th), a
previous version but was not enacted, and also H.R. 2357 (107th);killed in 2002
for failed vote.

2. Congressman Steve Scalise of Louisiana's 1st congressional district
introduced, as of Feb. 1, 2017, H.R. 781 (115th) Title: Free Speech Fairness Act. It
proposes to add subsection (s) to section 501 of the Internal Revenue Code of
1986.

3. Senator James Lankford of Oklahoma referred to committee on Feb. 1, 2017,
S. 264 (115th) Title: Free Speech Fairness Act; identical to Bill in item 2 above.

4. Donald J. Trump, 45th President of the United States, on May 4, 2017,
Executive Order13798. Title: Promoting Free Speech and Religious Liberty. In effect,
the order discourages the IRS from going after churches aggressively for their
political expression, but the IRC §501(c)(3) stays on the books; an executive
order cannot change it. The E.O. touches on “…religious organization on the basis
that such individual or organization speaks or has spoken about moral or political issues
from a religious perspective…”; however, can moral issues mentioned in the E.O.
be defined to excuse §501(c)(3) organizations on speech in opposition to same
sex marriage, abortion or refusing employment to practicing homosexuals. Will
§501(c)(3) managerial representatives speaking publicly or distributing printed
material at routine organizational gatherings where opposition to these issues is
made, which are clearly defined and set policy, be targeted? Clearly these issues
as stated are public policy. Cases of such nature are touched on HERE and

HERE.

Constitutionality issues of IRS code 26 U.S.C. § 501(c)(3), the
1954 Johnson Amendment, was re-energized during the 2016
election when then candidate Donald Trump made the Johnson
Amendment a campaign issue, generating heightened attention for
reform. On May 4, 2017, the House Oversight & Government Reform held a
hearing to examine the Johnson Amendment’s effect on churches’ and other non-

- 22 -

profit organizations’ freedom of speech. Church pastors, religious associations and
groups that opposed IRS code section 501(c)(3) pushed for reform of the law on a
number of points with respect to the first amendment, claiming the 1954
amendment was unconstitutional.

There is a long history of contention between religious groups, mostly conservative
evangelical organizations, and the IRS concerning code section501(c)(3). This
contempt by some organizations, which are operating for religious purposes, has
risked their tax-exempt status for openly speaking on issues that are clearly defined
to be prohibited when they accepted their tax-exempt approval from the IRS.

On October 30, 1992, four days before the presidential election, Branch Ministries,
Inc. (BMI) doing business as the Church at Pierce Creek, a Christian church located
in Binghamton, New York, placed a full-page advertisement in USA Today and the
Washington Times that bore the headline; “Christians Beware” and asserted that
then Governor Clinton's positions concerning abortion, homosexuality, and the
distribution of condoms to teenagers in schools violated Biblical precepts. The
advertisements did not go unnoticed by the IRS, and as a result the IRS issued a
letter stating that BMI’s status as a Section 501(c)(3) tax-exempt organization was
revoked, retroactive to January 1, 1992. The IRS said the reason for the revocation
of the tax-exemption letter was that under the Federal tax code; charities,
educational institutions and religious organizations were ''prohibited by the terms of
their exemption from participating or intervening, directly or indirectly, in any political
campaign on behalf of, or in opposition to, any candidate for public office.''

Many Christians and leaders in the Christian community, familiar in 1992 with
then candidate Bill Clinton, were justified in taking or backing the stand Branch
Ministries, Inc. took. However well intended and motivated BMI was to call out
the sins of candidate Clinton, the mistake was the failure to assume morality would
outweigh the law. In as much that the stand BMI took was honorable over the
possibility someone of this caliber may be elected as President, the position was
doomed to fail from the start when the newspaper ad included the following at the
bottom of each advertisement.

“This advertisement was co-sponsored by the Church at Pierce Creek, Daniel J. Little,
Senior Pastor, and by churches and concerned Christians nationwide. Tax-deductible
donations for this advertisement gladly accepted. Make donations to:  The Church at
Pierce Creek. [mailing address].”

The ad was an indictment on BMI, but the added statement at the bottom put more
emphasis on the prohibited practice and put additional weight on grounds for
revocation of its tax-exempt letter by the IRS. Even if BMI ignorantly accepted the
tax-exemption, not knowing its responsibility of tax-exempt donations that were

- 23 -

disallowed, it was no excuse for participating in a practice prohibited that is clearly
delineated in section 501c3 of the IRS code.23

Many taxpayers in this country do not think very highly of the IRS, for a variety of
reasons, but an understanding is important to see when the IRS rules the way it did
in the case of BMI by denying its charge against the IRS commissioner.24 The IRS’
stated reason for revoking the tax-exempt status was not a matter of morality, but
of a legal matter regarding the ministry breaking the terms of the agreement it
entered into with the Federal Government. The code section (501c3) plainly spells
out that tax-exempt 501c3 organizations are not to: “participate in, or intervene in
(including the publishing or distributing of statements), any political campaign on behalf of
(or in opposition to) any candidate for public office.”
The content of this message was carefully compiled and laid out to give a clear
explanation about tax-exemption as it pertains to nonprofit organizations, so
pastors and Christian layman as well can become educated on the issue. If the
information given was taken in bias of the IRS, then unfortunately the reader has
taken an incorrect interpretation. The correct and only sensible take away ought to
have been; don’t enter into a covenant with the government when it’s not required,
and if you do, know what you’re getting into, but then do not protest about being
restricted from practicing on matters that the contract prohibits when accepting the
tax-exemption. When the church openly rebels, and does the opposite as what was
agreed it would not do, then, Christians are being disingenuous and bringing
reproach upon the body of Christ.

23 "As a general proposition, a party is held to what he signs.... One cannot obtain a release
from contract liability upon the ground that he did not understand the legal effect of the
contract" Len Young Smith and G. Gale Roberson, Smith and Roberson's Business Law, p. 70
24 For the foregoing reasons, we find that the revocation of the Church's tax-exempt status
neither violated the Constitution nor; The judgment of the district exceeded the IRS's
statutory authority. Court is therefore, Affirmed. Reading of this text accessed HERE at bottom
of link, as well as the entire decision. A PDF version undated can be accessed HERE.

- 24 -

California Sample

Affirmation of
Faith & Membership

Respecting Church Membership

The following declarations are for matters in faith and membership in the body of
Christ. The statements are voluntarily submitted to members of a local Christian
assembly. The intent is to state what is believed and not denied (or, preferably,
would affirm) so as not to call the genuineness of “one’s faith” into question. It is
not meant to represent all that a Christian should believe, but the essential truths
that must not be denied.

WHEREAS: I believe in a Triune God who eternally exists and manifests Himself
to us in three persons: the Father, the Son (Jesus Christ) and the Holy Spirit; and

WHEREAS: I believe in the unique virgin birth of our Savior, Jesus Christ, His
death and resurrection of His crucified body, His ascension into heaven and His
present ministry of intercession for us; and

WHEREAS: I believe that the Lord Jesus Christ died for my sins, and all who
repent and believe in Him are justified solely on the grounds of His shed blood,
indwelt by the Holy Spirit and secured until the Day of redemption; and

WHEREAS: I believe the inerrancy of the Word of God, the one rule of doctrine
and duty, the only guidebook for life, being without error in the original
manuscripts, and an infallible guide; and

WHEREAS: I believe I was saved and became “a member” of Christ body simply
by exercising faith in Jesus Christ as Lord and Savior, and following the command
of baptism in water by immersion; and

WHEREAS: I believe the Church is a “spiritual entity” represented by individuals
whose creator is God; the Holy Spirit of God equipping His members, a prepared
assembly, the one and true congregation under the New Covenant, with the Lord
Jesus Christ as her only creator and head; and

WHEREAS: I believe members of Christ body need to be in fellowship with a
local assembly so that members can be encouraged and edified together with others
of mutual faith both of you and me Rom. 1:12, and, I come with sincere convictions
to make known and have it understood, that I yield only to Christ’s headship; and

- 25 -

WHEREAS: I believe God’s elect are members of Christ body, however, I do not
believe it’s scriptural for God’s elect to be formally identified with a church
imitating as the Church and operating as a Nonprofit Religious Corporation, “…a
state institution under the complete jurisdiction & control by means of civil statutes, state or
federal "Acts of Congress"; an earthly institution, man’s creation, operating under
rules delineated by civil codes, with a corporate charter and bylaws, moreover, its
creator and head the state; and
WHEREAS: I strongly believe I must be honest with all members of Christ body,
therefore, out of the soundness of my conscience I cannot permit myself to appear
officially as a member of any “legal entity”, as, I know of no scriptural bases for
Christians to be formally recorded as is required by California Corporate Code,
para. (a)(3); and
THEREFORE: Please know I submit this affirmation in a voluntary act and
practice in Christian liberty, presenting it to members of Christ’s local body
assembled, who are fellow believers, requesting of the members to accept me in
fellowship on the merits of my affirmation of faith and not on the basis of my
position on issues of membership which I’m in disagreement, which is, having my
name officially recorded per Ca. Corp. Code § 9510(a)(3) for purposes of the legal
entity named (Insert Nonprofit Religious Corporation), a state created entity registered
with the California Secretary of State’s office, filed (Insert Date).

Dated: __________________

Signed: _____________________________________ of (City, State)

- 26 -

Public Policy25

Return Content – Return Pg. 5
25 IRS application form 1023 is accepting the government’s policy on sodomy, abortion
and same sex marriage. and agrees not to speak against this policy. Pg.2 pt. III of form
1023 addresses an organizing document (OD), typically Articles of Incorporation. Pastors
might answer these questions: Is the bible your OD? Does the bible agree with Caesar’s
policy? Is submission of a 1023 compromising Christ’s OD? I believe pastors couldn’t
disagree if they were honest with themselves and God.

- 27 -

End Notes

i Unbiblical – When something is Unbiblical, it violates a Scriptural principle. It would also
violate what true churches would have done in every era. Biblical – In accord with the Bible;
Non-Biblical – Something unspoken of in the Scriptures; See HERE for expanded
understanding. The state has its rightful place but the corporation is never to supersede
Christ.

ii Exemption vs. Exception-- The difference between a508(C)(1)(a) Exception and a 501(C)(3)
Exemption is rather startling.

EXEMPT - To release, discharge, waive, relieve from liability. To relieve, excuse, or set free
from a duty or service imposed upon the general class to which the individual exempted
belongs; as to exempt from military service. To relieve certain classes of property from liability
to sale on execution, or from taxation, or from bankruptcy or attachment.

ADDED NOTE: A church does not belong to the general class with respect to taxation as does a
legal fiction which is regulated by state corporate business statutes. Once voluntary application to
incorporate, the corporate statutes apply to the legal fiction the applicant claims is a church. When
the church is assigned as a nonprofit business it becomes regulated and is placed under state
jurisdiction with a privilege granted to be excused from taxation. Nevertheless, it unknowingly has
acknowledged the states authority to tax it from the start and now wants the privilege, which is
given and retained when the entity (so called church) follows the rules of 501c3 exempt
organizations, of not being accessed for the tax. Speak against public policy as outlined in the IRC
§501c3 code and the exemption/privilege is then subject to be revoked by the state.

EXCEPTION - Act of excepting or excluding from a number designated or from a
description; that which is excepted or separated from others in a general rule or description;
a person, thing, or case specified as distinct or not included; an act of excepting, omitting
from mention or leaving out of consideration. Express exclusion of something from
operation of contract or deed. An "exception" operates to take something out of thing
granted which would otherwise pass or be included. Christman v. Emineth, N.D., 212
N.W.2d 543, 552.

And further: An exception in a statute is a clause designed to reserve or exempt some
individuals from the general class of persons or things to which the language of the act
in general attaches. The office of an "exception" in a statute is to except something from
the operative effect of a statute or to qualify or restrain the generality of the substantive
enactment to which it is attached, and it is not necessarily limited to the section of the
statute immediately following or preceding. Gatliff Coal Co. v. Cox, C.C.A. Ky., 142
F.2d 876, 882 [both of the above definitions come from Black's Fifth Edition]

In other words, the rules are bent when dealing with an exemption, but the rules simply
DO NOT APPLY to someone who was never placed on the list, i.e., - excepted. The
inclusion of the word "mandatory" in section 508(C)(1)(a) adds a little weight, and it
sounds like weight of law, mandatory meaning is when applied to corporations. The IRS
rules cannot be mandatory upon 508s because Section 508(C)(1)(a) stipulates that the
tax laws have absolutely nothing to do with them. The only way that you can make them
mandatory is by volunteering.

iii The text image below is from the FIFTH article of Articles of Incorporation of a Southern
Baptist Church. Membership books (rolls) of a state incorporated church are members of

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the corporation; however, a member of the body of Christ is simply one who has exercised
heartfelt faith in Jesus Christ. Additionally, covered in End Note v below.

iv California statute for sections 9150-9153 covers bylaws with a count of 18 mentions of
“members”. Refer to Part 4 NONPROFIT RELIGIOUS CORPORATIONS CHAPTER
1. ORGANIZATION AND BYLAWS, ARTICLE 5. Bylaws [9150 - 9153]. Link HERE or
HERE.

To develop this further (members as defined in above statutes) the following/below is an actual
excerpt of church bylaws; church name stricken. Contrary to popular belief bylaws are not
for the church, they’re for the corporation; bylaws are extra biblical. To make this point
one can see by reading excerpt of bylaw articles that say; the “church”, is the corporation.
This is verbatim how it reads in Article I of this church’s (organization) bylaws, and it also
alludes to this point in Article 3.03 that the members are corporate members of the
statutory entity calling itself the church; see articles I & III below. In the bylaws where
church is read it is referring to the corporation as evidence indicates this to be the case in
the very first article. This coincides with End Noteii above depicting article 5 of Articles of
Incorporation.

ARTICLE I & III Name, Statements of Purpose and Faith

1.01 The name of this corporation is the ____________________________ CHURCH
OF ___________, CALIFORNIA. The corporation may do business as
___________________________ CHURCH. Hereinafter in these Bylaws this
corporation shall be referred to as the “church.” (Emphasis added)

3.01 The members of the church (corporation) voluntarily band themselves together as a
local body of baptized believers in Jesus Christ, personally committed to sharing the
Good News of salvation with mankind. (Italics & underlining added)

Note: Christ is sovereign and lords over what is read as a democratic church in §5.01 of these
bylaws, not shown here, however, the reality is that this is the corporation that’s referred
to in Bylaws § 1.01; its head is the state.

v Blacks Law First Edition- PERSON. A man considered according to the rank he holds in
society, with all the rights to which the place he holds entitles him, and the duties which it
imposes. 1 Bouv. Inst. No. 137. Link HERE for jpg of original text.

A human being considered as capable of having rights and of being charged with duties;
while a “thing” (corporation) is the object over which rights may be exercised.
Persons are divided by law into natural and artificial. Natural person is such as the God of
nature formed us; artificial are such as are created and devised by human laws, for the
purposes of society and government, which are called “corporations” or “bodies politic.”
1 Bl. Comm. 123. [emphasis added]

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Blacks Law Fifth Edition - PERSON. In general usage, a human being (i.e. natural person),
though by statute term may include a firm, labor organizations, partnerships, associations,
corporations, legal representatives, trustees, trustees in bankruptcy, or receivers.
vi FREE SPEECH- The free speech which churches have enjoyed for centuries in America was
not stolen from them, rather, they unknowingly gave it away when they replaced their natural
exempt status as an unincorporated church with a new and substantially different status as a
government authorized tax exempt 501(c)(3) organization (corporation). The government
legally (although not equitably in some opinions) claims a vested interest in the assets of such
government created organizations by reason of the government granted tax exemption that
these unnatural entities are not otherwise entitled to. (Churches that are not incorporated are
not taxable entities nor do they fall under the purview of the law applicable to 501(c)(3) corporations;
however, they do face other risks and liabilities which corporations do not.) It appears the original
intent of the law as crafted was not aimed at eventually stripping churches of their free speech
but that is the result of it today. Extracting a church from being a 501(c)(3) corporation and
returning it to its natural place is not an easy thing to do and it could result in the
government confiscating all the church's assets or forcing it to transfer the assets to another
501(c)(3) organization. This is a very real probability under the same legally upheld reasoning
that permits them "to ensure that the assets of such organization are preserved for charitable
or other purposes specified in §501(c)(3)."
vii Erastianism (Link) The doctrine that the state should have supremacy over the Church in
ecclesiastical matters (wrongly attributed to Erastus).
viii Person as stated; Black’s Law Dictionary 1st Edition. Note middle paragraph of jpg
extraction of definition; “thing”, and last paragraph, persons divided into two categories.

ix When the term "institutional church" is used it typically means a church structured like a
corporation.

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IRS Tax Code - Year Comparisons

IRC 1939 IRC 1954 Current - IRC 1986

SEC. 101. EXEMPTIONS SEC. 501. EXEMPTION 26 U.S. CODE § 501 -
FROM TAX ON FROM TAX ON EXEMPTION FROM TAX
CORPORATIONS. CORPORATIONS, ON CORPORATIONS,
The following organizations CERTAIN TRUSTS, ETC. CERTAIN TRUSTS,
shall be exempt from ETC.(c) LIST OF EXEMPT
taxation under this (c) LIST OF EXEMPT ORGANIZATIONS. – The
chapter— ORGANIZATIONS. —The following organizations are
(6) Corporations, and any following organizations are referred to in subsection (a):
community chest, fund, or referred to in subsection (a): (3) Corporations, and any
foundation, organized and community chest, fund, or
operated exclusively for (3) Corporations, and foundation, organized and
religious, charitable, any community chest, operated exclusively for
scientific, literary, or fund, or foundation, religious, charitable,
educational purposes, or for organized and operated scientific, testing for public
the prevention of cruelty to exclusively for religious, safety, literary, or educational
children or animals, no part charitable, scientific, purposes, or to foster
of the net earnings of which testing for public safety, national or international
inures to the benefit of any literary, or educational amateur sports competition
private shareholder or purposes, or for the (but only if no part of its
individual, and no prevention of cruelty to activities involve the
substantial part of the children or animals, no provision of athletic facilities
activities of which is part of the net earnings of or equipment),or for the
carrying on propaganda, or which inures to the prevention of cruelty to
otherwise attempting, to benefit of any private children or animals, no part
influence legislation; shareholder or individual, of the net earnings of which
no substantial part of the inures to the benefit of any
activities of which is private shareholder or
carrying on propaganda, individual, no substantial
or otherwise attempting, part of the activities of which
to influence legislation, is carrying on propaganda, or
and which does not otherwise attempting, to
participate in, or influence legislation(except as
intervene in (including otherwise provided in
the publishing or subsection (h)),and which
distributing of does not participate in, or
statements), any political intervene in (including the
campaign on behalf of publishing or distributing of
any candidate for public statements), any political
office. campaign on behalf of(or in
opposition to)any candidate
for public office.

Legend: Blue= Original text 1939, 1954 & 1986 IRC; Green = Amended, text addition
1954 Johnson Amendment & includes 1986 IRC; Red= Amended, text addition 1986
IRC.

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 Jesus Christ is Head 



Eph. 5:23(KJV)
…Christ is the head of the church: and he is the saviour of the body.

2 Cor. 6:16-17(KJV)
16And 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. 17Wherefore
come out from among them, and be ye separate, saith the Lord, and touch

not the unclean thing; and I will receive you.

Rev. 18:4-5(KJV)
4And I heard another voice from heaven, saying, Come out of her, my
people, that ye be not partakers of her sins, and that ye receive not of her
plagues. 5 For her sins have reached unto heaven, and God hath remembered

her iniquities.

“It's easier to fool people than to convince them that they have been fooled.”
Mark Twain