501(c3)

Again, the devil took Him to a very high mountain, and showed Him all the kingdoms of the world, and their glory; and he said to Him, "All these things will I give You, if You fall down and worship me."
(Matthew 4:8,9)

IRS:
"Churches and religious organizations, like many other
charitable organizations, qualify for exemption from
federal income tax under IRC section 501(c)(3) and
are generally eligible to receive tax-deductible contributions.
To qualify for tax-exempt status, such an
organization must meet the following requirements
(covered in greater detail throughout this publication):
■ the organization must be organized and operated
exclusively for religious, educational, scientific, or other
charitable purposes,
■ net earnings may not inure to the benefit of any
private individual or shareholder,
■ no substantial part of its activity may be attempting
to influence legislation,
■ the organization may not intervene in political
campaigns, and
■ the organization’s purposes and activities may not
be illegal or violate fundamental public policy."

Think about the last requirement carefully. A "church's" activities may not be contrary to the law or fundamental public policy. What if acceptance of gay marriage is fundamental public policy? What if proclaiming Christ as the only way to God is contrary to law or fundamental public policy? Are we not almost there? Has not the Supreme Court already declared homosexual acts protected conduct? (LAWRENCE V. TEXAS) State after state is annulling the Word of God to establish the full equality of "same sex marriage." Same-sex marriage is currently (6/3/2009) legal in Massachusetts, Connecticut, and Iowa; with Vermont and Maine joining in September of 2009, and New Hampshire January of 2010. President Obama has commited to the full repeal of the Defense of Marriage Act which will amount to Federal recognition of same-sex marriage and may force state recognition.

One hundred and fifty years ago slavery was the law and fundamental public policy, protected by the constitution. Sixty years ago "Jim Crow" was the law in much of the United States.

In many states it was a crime for a "white" person to marry a "black" person.

In Mississippi :"Any person...who shall be guilty of printing, publishing or circulating printed, typewritten or written matter urging or presenting for public acceptance or general information, arguments or suggestions in favor of social equality or of intermarriage between whites and Negroes, shall be guilty of a misdemeanor and subject to fine not exceeding five hundred (500.00) dollars or imprisonment not exceeding six (6) months or both."

Oklahoma: Any instructor who shall teach in any school, college or institution where members of the white and colored race are received and enrolled as pupils for instruction shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be fined in any sum not less than ten dollars ($10.00) nor more than fifty dollars ($50.00) for each offense.

This was the law and fundamental public policy. Now the law and fundamental public policy is the acceptance of homosexuality, divorce, pornography, war, abortion, capitalism, materialism, evolution, and all manner of other evils. What if the law in 2010 says:

"Any person...who shall be guilty of printing, publishing or circulating printed, typewritten or written matter opposing the public acceptance or general information, arguments or suggestions in opposition of social equality or of intermarriage between homosexuals, lesbians, and bisexual and transgender persons, shall be guilty of a misdemeanor and subject to fine not exceeding five hundred (500.00) dollars or imprisonment not exceeding six (6) months or both."

But then Jim Crow did not seem to be an impediment to the great majority of white churches in the south. Jesus Christ was willingly sold out to accommodate the culture, and popular religiosity and putrid piety was chosen in preference to persecution and the way of the cross. In fact the southern denominations were created for the very purposes of Jim Crow. The Southern Baptist Convention, the largest protestant denomination in the United States was created to allow missionaries to continue to own slaves. And this is merely one example of churches and denominations choosing the world over Christ.

In 1983 the Supreme Court upheld the IRS decision to strip Bob Jones University of its tax exempt status because of BJU's policies forbidding interracial dating and marriage [I in no way defend BJU]. The Supreme Court determined that even though BJU sincerely held its position as being taught by the Bible [which is wrong], the fact that BJU's policy was contrary to U.S. public policy meant that BJU was not entitled to tax exempt status.

Here's how the courts could today strip tax exemption from New Testament Churches:

501(c3)s are corporations and hence creations of the state, thus 501(c3)s cannot be regarded as churches in the religious sense without the State violating the establishment clause. Therefore they are to be treated as any other non-profit organization that qualifies under section 501(c3).

Tax exemption is a privilege, nor a right.

Tax exemption constitutes a subsidy and constitutes unconstitutional establishment unless there is a clear secular purpose that furthers the interests and policies of the State.

The denial of tax exempt status does not constitute prohibition of free exorcise of religion nor free speech. It only removes a privilege granted on condition of serving in the public interest and abiding by all state and federal law.

501(c3)s that are judged to not be operating in the public interest and refuse to conform their practices to public policy may have their assets ceased and distributed to other 501(c3)s or to the state treasury. This does not constitute an unconstitutional taking as the assets are the property of the 501(c3) non profit corporation and not the property of the church members. All money or assets given to the 501(c3) constitute donations and hence do not entitle organization members to any claim of property interests in the corporation.

Remember how it was the High Priest who owed his position to Rome [check out Josephus] that sought to have Jesus crucified. How many pastors and church leaders today are willing to compromise the teaching and commandments of the Lord for the purpose of money or recognition! How many are afraid to leave their apostate denominations because they would lose their pensions? How many fear that the rich in their congregation would not give as much if they could not write it off on their taxes? Is this all that much different than Judas selling out Jesus for a month's pay?

Is a few dollars really worth potentially compromising your freedom to proclaim the Gospel? Remember Jim Baker. Did he set out to defraud? To dishonor the Lord? I think not. But building a mighty tower or a mighty ministry requires a mighty amount of money (or so we are told). The financial requirements of just maintaining these man-made institutions press us daily with the temptation to compromise. Building synagogues in Babylon requires abiding by the rules of Babylon; no building permit: no building; no 501c3 status: no tax deduction. We think we need the things of this world and the approval of its kings to do what God calls us to do. NO! We need only the Lord Jesus and His approval.

We have been faithless. The Church of Jesus Christ has compromised herself. Repent and return to the Lord. Let us confess our sin and flee to Him for forgiveness and cleansing. No one can serve two masters.

"You cannot drink the cup of the Lord and the cup of demons; you cannot partake of the table of the Lord and the table of demons."

Here is the bottom line:

Or do you not know that the unrighteous shall not inherit the kingdom of God? Do not be deceived; neither fornicators, nor idolaters, nor adulterers, nor transvestites, nor homosexuals, nor thieves, nor the covetous, nor drunkards, nor revilers, nor swindlers, shall inherit the kingdom of God. (1 Corinthians 6:9,10)

Positve points:

1. Currently, no church has to apply for federal recognition of its 501c(3) status. It is assumed to be 501c(3) because it is a church. There is still some respect given to the 1st Amendment protections.
2. Incorporation is not necessary for the New Testament Church, nor is property ownership, nor tax exemption. Having neither of these will in no way hinder our obedience and service to our Lord
3. As long as we understand that the Church is not a building, a corporation, or organization, incorporation might sometimes be useful to do things properly toward the government.

Whenever we are forced to choose between following Christ and following the world, we must choose Christ. Hold firmly to Christ Jesus and loosely to the things of this world.

God has given America over to her sins. (Romans 1:19-32)
see whitehouse.gov Presidential Proclamation

We will either stand with the Word of God, or we will compromise for the sake of peace with the world and its god. We must separate our hearts from America. We must separate our hearts from our traditions, denominations, and church buildings. We must separate our hearts unto the Lord Jesus. The day will surely come, and is already here when we must choose whom we love more: Christ Jesus or the world, Christ Jesus or our possessions, Christ Jesus or our freedom, Christ Jesus or our lives. The day will soon come when denominations, churches, and ministries will have to choose between conforming to government policy and law, or loosing their legal status and remaining faithful to the Word of God.

I for one pray that God in His mercy might strip the tax deductible status and property tax exemption from churches. Perhaps then we might then remember that Jesus is Lord and Caesar is not, that Jesus is our source and Caesar is not, that there is salvation in no other name than the name of Jesus. May God forgive us of our idolatry and cleanse our hearts.