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)
What is a 501(c)(3)?
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A 501(c)(3) is a type of tax-exempt organization/corporation recognized by the Internal Revenue Service. This status is granted to organizations that are organized and operated exclusively for purposes such as charitable, religious, educational, scientific, or literary purposes.
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A 501(c)(3) organization is exempt from federal income tax and may receive tax-deductible contributions from donors. However, there are restrictions on the political and lobbying activities of 501(c)(3) organizations, and they must follow certain reporting requirements to maintain their tax-exempt status. https://en.wikipedia.org/wiki/501(c)(3)_organization
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A 501(c)(3) is classified as a “corporation”, in other words, it’s a legal entity created by and for the state. https://en.wikipedia.org/wiki/Corporation
501(c)(3):
A Corporation of the State
Is the Church (ekklēsia) of Jesus Christ a corporation of the state? Certainly NOT!
Though many will dismiss the problem with this term being applied to the Church by referring to the ancient Latin origin of the word, this in no way removes the present day usage and definition.
"The word "corporation" derives from corpus, the Latin word for body, or a "body of people"."(https://en.wikipedia.org/wiki/Corporation)
Yes, the Church of Christ is indeed a "body of people", but it is a Spiritual body of Spiritual people, who are in no way formed by, under, or through the legal court or rule of man, but by God himself.
"A corporation is an organization—usually a group of people or a company—authorized by the state to act as a single entity (a legal entity recognized by private and public law as "born out of statute"; a legal person in a legal context) and recognized as such in law for certain purposes."(https://en.wikipedia.org/wiki/Corporation)
If a 501(c)(3) corporation is "born out of statute", is it born of God? No! You can only have one Father! If the Church is born of God, it is a creation of God, not the State!
"One of the attractive early advantages business corporations offered to their investors, compared to earlier business entities like sole proprietorships and joint partnerships, was limited liability. Limited liability means that a passive shareholder in a corporation will not be personally liable either for contractually agreed obligations of the corporation, or for torts (involuntary harms) committed by the corporation against a third party. Limited liability in a contract is uncontroversial because the parties to the contract could have agreed to it and could agree to waive it by contract. However, limited liability in tort remains controversial because third parties do not agree to waive the right to pursue shareholders. There is significant evidence that limited liability in tort may lead to excessive corporate risk taking and more harm by corporations to third parties." (https://en.wikipedia.org/wiki/Corporation)
If a 501(c)(3) corporation is a "business", then every church that has elected to become
501(c)(3), has made itself a business, and what a profitable business it has become in the last 50-70 years! So profitable for it's shareholders, and yet so unprofitable to Christ and His Kingdom. No wonder there is such concern for limited liability and legal protection!
501(c)(3) churches have become preoccupied with their own wealth and possessions and are very concerned about keeping them, but have forgotten the following verses!
Ye have heard that it hath been said, An eye for an eye, and a tooth for a tooth: But I say unto you, That ye resist not evil: but whosoever shall smite thee on thy right cheek, turn to him the other also. And if any man will sue thee at the law, and take away thy coat, let him have thy cloke also. And whosoever shall compel thee to go a mile, go with him twain. Give to him that asketh thee, and from him that would borrow of thee turn not thou away. Ye have heard that it hath been said, Thou shalt love thy neighbour, and hate thine enemy. But I say unto you, Love your enemies, bless them that curse you, do good to them that hate you, and pray for them which despitefully use you, and persecute you; That ye may be the children of your Father which is in heaven: for he maketh his sun to rise on the evil and on the good, and sendeth rain on the just and on the unjust. For if ye love them which love you, what reward have ye? do not even the publicans the same? And if ye salute your brethren only, what do ye more than others? do not even the publicans so? Be ye therefore perfect, even as your Father which is in heaven is perfect.
(Matthew 5:38-48)
"Where local law distinguishes corporations by their ability to issue stock, corporations allowed to do so are referred to as stock corporations; one type of investment in the corporation is through stock, and owners of stock are referred to as stockholders or shareholders. Corporations not allowed to issue stock are referred to as non-stock corporations; i.e. those who are considered the owners of a non-stock corporation are persons (or other entities) who have obtained membership in the corporation and are referred to as a member of the corporation. Corporations chartered in regions where they are distinguished by whether they are allowed to be for-profit are referred to as for-profit and not-for-profit corporations, respectively."(https://en.wikipedia.org/wiki/Corporation)
Everyone who becomes a "member" of such a "church" is not becoming a member of a local gathering of the universal Body of Christ, but a shareholder or legal participant of said organization/business. Without such participation, one is not allowed to vote or have a voice in the affairs of the "church". This is the foundation for modern church "membership" issues, which will be discussed in the future if the Lord allows.
501(c)(3):
A Creature of the State
Is the Church (ekklēsia) of Jesus Christ a creation of human governments? Certainly NOT!
Unless your talking about the Roman Catholic* "church" (created by Constantine by marrying the apostate church with the Roman Empire beginning in 313 AD with the Edict of Milan) or one of it's offspring, Jesus is the sole Creator, Builder, and Owner of the Church (Matthew 16:18).
*You would think protestants would still be protesting this unholy matrimony of Church and State, but it seems we in the west have forgotten the dangers of sheep laying down with wolves.
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501(c)(3) organizations are prohibited from participating in political campaigns or making public statements in favor of or against any candidate for public office. Violating this prohibition may result in loss of tax-exempt status. Certain non-partisan voter education and encouragement activities are allowed, but biased activities that favor or oppose a candidate are prohibited.
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If a 501(c)(3) church publicly opposes something the government has mandated/legalized, even if it is immoral (such as vaccines, abortion, LGBT, pedophilia, etc.), it risks losing its tax exemption status, and can be “legally” and forcibly shut down, and even have its assets seized. The creature is always subservient to its creator.
Human governments certainly can and will persecute the Church regardless of legality, until Christ physically returns to rule the nations. As Christians, we should not shrink back from this, but why invite them to do so? Or is incorporation of churches a means of preventing persecution from human government, by subjecting itself to it's rule? Why relinquish your obligation to Christ and His Kingdom, for some promised benefit from the state? Is legal protection, financial aid, monetary kickback, or acceptance really worth making ourselves a traitor in Christs Kingdom? Are we so foolish that we have not learned the true cost of thirty pieces of silver? Will we praise God with our mouth but in action deny Him? Betray Him... with a kiss?
Do we not know to whom the Church belongs? How then can any true servant of Christ knowingly give ownership and control of Christs Bride to ungodly men?
501(c)(3):
A Servant of the State
Is the Church (ekklēsia) of Jesus Christ a servant of human governments? Certainly NOT!
We have one Master, and cannot serve both God and Caesar (John 13:13, Matthew 6:24, Matthew 22:21).
This alone is reason enough for me, and should be for anyone who loves the Lord Jesus Christ in truth, to abandon the practice of making use of the 501(c)(3) corporation for churches and ministries.
Nevertheless, I will continue to write on this topic in later articles for the sake of those whose consciences are more difficult to convict.
And Jesus came and spake unto them, saying, All power is given unto me in heaven and in earth.
(Matthew 28:18)
No man 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...
(Matthew 6:24)
For do I now persuade men, or God? or do I seek to please men? for if I yet pleased men, I should not be the servant of Christ.
(Galatians 1:10)
Ye are bought with a price; be not ye the servants of men.
(1 Corinthians 7:23)
Of course, we as individual Christians ought to be obedient to earthy governments and authorities, as far as we are able ( Romans 13:1, Titus 3:1), however, this must never be reason to disobey God (Acts 5:29).
The truth is, american churches have never been required to seek permission from the government to be exempt from taxes, nor were they taxable prior to 1954. In order for a church to be taxable, it would first need to be under the jurisdiction, and therefore under the taxing authority, of the government. The true Church of Christ has never, and will never belong to or be under the jurisdiction of any other than Christ, her rightful Head, Authority, Husband, and King.
Furthermore, the First Amendment clearly places the church outside the jurisdiction of the civil government, stating that "Congress shall make NO LAW respecting an establishment of religion, nor prohibiting the free exercise thereof." It would violate religious freedom to require payment to the government, through taxation, to exercise religion. Neither the law nor the IRS requires a church to organize as a 501(c)(3).
Despite this, many churches seek permission to be tax-exempt from the IRS. This is often due to ignorance, following the crowd, and professional advice (many attorneys and CPAs recommend it).
To get tax-exempt status from the IRS, an organization needs to complete and send IRS Form 1023 and 1024. However, note what the IRS says regarding churches and church ministries, in Publication 557:
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).
According to IRS Code § 508(c)(1)(A): Special rules with respect to section 501(c)(3) organizations. (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.
This is known as the "mandatory exception" rule. According to the IRS, a church is automatically tax-exempt and doesn't need to apply for tax-exempt status.
As for tax-deductibility, a church doesn't need to become a 501(c)(3) so that contributions to it can be taken as a tax deduction. 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.
According to the IRS, churches are automatically tax-deductible. Churches do not need to seek 501(c)(3) status, as doing so gives the IRS power over them. In the words of Steve Nestor, IRS Senior Revenue Officer (ret.): "I am not the only IRS employee who has 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 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."
And so we come to my main argument; If taxes, according to Jesus, belong to Ceasar, why are we trying so hard to keep them? If the Church belongs to God, why are we so willing to grant it to Ceasar and render it an entity of the state? Is this not madness? Is this not blatant disobedience, even treason against the King and Kingdom of God?!