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Reforming the State-Church: Solutions For the Church Inc. 501c3 Problem
Life By DesignLife By Design by Sue Miley Where are you on the life satisfaction scale' Are you feeling that you have .....
More and more people are becoming acquainted with at least some
of the perils associated with organizing a church or ministry as
a "tax-exempt religious organization." Not the least of these
perils is the obvious answer to the question asked by Attorney
Charles Crismier, "Have we become so dependent on the government
and its perks that we have been seduced from God and His power?"
(Lifegate 4/2000, p. 5). Most typically, this is done by
incorporating and receiving an IRS 501c3 tax-exempt recognition
letter. In Virginia, incorporation for churches has never been
permitted, as the state constitution expressly prohibits it.
Nevertheless, most churches in Virginia are still subordinated
to the State, rather than Jesus Christ, because of the manner in
which they have elected to be "legally" organized and
established.
Other writers have also exposed certain problems, both legally
and theologically, associated with organizing a church as a
corporation and/or a 501c3. Understanding that these are indeed
perilous decisions for churches is important. But is it always
helpful? Not unless one is able to act on the information
provided. As the old adage goes, "Knowing the problem is half
the solution." But as this author is only too keenly aware
(having heard it from so many pastors and ministers), "It does
no good to talk about problems, if you don't have a remedy for
them." Agreed.
Is it viable and is it doable to organize a church as nothing
more, and nothing less than, a church ? The answer is: Yes!
Absolutely! History shows us. Most of America's churches were
once called "free-churches," and they were established by common
right of those Christian men who organized them, under the
exclusive headship and sovereignty of Jesus Christ, autonomous
from the State. The fact is that prior to the turn of the
twentieth century, the vast majority of churches were not able
to organize as corporations. Unlike today, where we can easily
apply for "articles of incorporation" with our secretary of
state's office, a hundred years ago, one had to petition their
state legislature for a corporate charter.
Although most states never went as far as Virginia in amending
their state constitutions to prohibit the incorporation of
churches, nevertheless, all state legislatures recognized that
the incorporation of any church was a violation of the First
Amendment's prohibition of State establishment of religion.
Therefore, the grant of corporate charters to churches was once
quite rare. That all began to change in 1898 with the
"liberalization of incorporation law" in New Jersey. Other
northeastern states soon thereafter also "liberalized."
It's important to recognize that incorporation for churches in
America is of relatively recent origin (although the corporation
itself is quite ancient, originating in Rome by at least 250
B.C.). It's also important to recognize that an incorporated
church is a State-Church. Our forefathers recognized it. The
Virginia legislature recognized it in 1802 when they amended
their Constitution. President James Madison recognized it in
1811 when he vetoed a bill to incorporate the Protestant
Episcopal Church. Tragically, many Christians today are gravely
ignorant of not only God's Word, they know little of law or
history. As the philosopher, George Santayana put it, "He who
learns nothing from the past is condemned to repeat it."
While many who will read this know that America's settlers came
to her shores to establish religious liberty, what many today
fail to recognize is that religious liberty necessitates
establishing churches separate and apart from the license and
sanction of civil government. More than any other element of
society, it was America's colonial clergy who were responsible
for leading the cause of independency, and this because of the
king's attempted imposition of licenses to preach and publish
the tenants of the Christian faith. Yet today, the State
routinely licenses churches. It would be fallacious to blame the
State, asserting fraud or State coercion. Rather, it is the
clergy which has voluntarily sought State permission to be that
which is already lawful. They unwittingly organize that which
our forefathers abominated, government licensed State-Churches.
Of even more recent origin is 501c3 status for churches.
Churches did not all of a sudden become tax-exempt and tax
deductible in 1954 when they were at that time granted that
"privilege" by Congress, and added to IRC section 501c3. The
fact is that churches have always been treated as non-taxable (a
vastly superior status to tax-exempt) and tax-deductible, by
virtue of a centuries-old portion of English Common Law known as
"the Law of Charities." The 501c3 is merely a reflection (or an
admission) of the Law of Charities. The obvious question then
is: Why do churches seek permission from the IRS for a status
that even the IRS acknowledges they already have? It's certainly
not due to malicious intent on the part of the clergy. Clearly,
it is rooted in ignorance. Ignorance (particularly of law) makes
them easy prey for Caesar's emissaries --the so-called "licensed
professionals," who have created a multi-billion dollar
government compliance industry, with the church as a lucrative
clientele.
Tragically, some of the people who have thoroughly analyzed the
church licensure issue, and who are the most disturbed by it,
are often the very ones who have abandoned the organized church
altogether. In all too many cases, rather than working to reform
the church, they have deserted it and are no longer a part of
any organized Christian fellowship, not even a well-organized
home church. Our message must be reform, not escapism. This
author regularly receives inquiries for information regarding
unlicensed churches in various localities around the country. I
have never held myself out as maintaining a contact database to
network wayfaring Christians with unlicensed churches. To do so
would be contrary to the very purpose of my calling. I want to
encourage people to stay in their church and work to reform it,
not to abandon their government-licensed church as soon as they
become aware that there is an unlicensed church across town. If
everyone who became troubled by this issue were to simply pack
up and leave, who would remain to reform the church?
Leaving a church must be the last resort, and then reuniting in
a new church fellowship should be of the highest priority.
Seeking a church that is already unlicensed need not, and should
not, be the highest priority. This author has seen some
Christians forsake many weeks and months of regular assembling
because of a stubborn refusal to darken the door of any licensed
church. Is such conduct biblically (or even historically)
supported? Hardly. Many of the Founding Fathers faithfully
attended the Anglican Church, in spite of their personal disdain
for any State sanction of religion. They would not have done so
had their attendance violated the Law-Word or their own
consciences.
These men understood the principles of the Reformed Faith:
ecclesia reformata, semper reformatum: the church reformed,
always reforming. It was because of their continued and
committed reforming presence (and yes, they were communicant
members ) that a majority of Anglican churches, particularly
those in the southern colonies, had shifted their position from
Loyalist to Patriot, and actively supported American
independency. Patriotic Americans today cannot ever hope to
reclaim their liberties apart from first reclaiming America's
churches. Only the work of reform can accomplish that, and one
can only reform that which he actively participates in.
While some may have a legitimate legal cause for not becoming a
"member" of a 501c3 church, there is no biblical support for a
believer to refuse church attendance on the basis that he is
unable to identify a non-501c3 church in his community. Sadly,
many have done precisely that, and are thereby "forsaking the
assembling of ourselves together, as the manner of some is" (Heb
10:25). It is a sin to terminate church membership over the
501c3 issue, in the same way that it is a sin to divorce one's
wife over the State marriage license issue. God holds us
accountable for the covenants we make, including the unrighteous
ones made in ignorance (those in doubt, review Joshua 9, and
Israel's covenant with the Gibeonites). Covenants may not be
abrogated without incurring God's judgment (see 2 Samuel 21:1-3).
While pastors and ministers need to know that incorporation and
501c3 are a serious problem, and an affront to Christ's
Sovereign rule over His church, they also need to know that
there are workable solutions. The fact is that far too many
people have done nothing more for the clergy than to point the
accusatory finger, then leave them with nothing to remedy their
problems. The reality is that there are numerous issues
(property and assets, banking, polity, denominational
affiliations, etc.) which could make unlicensing some churches a
daunting process. For this, they will need competent assistance.
That's what this ministry does--provide solutions to those
pastors and ministers who sincerely desire Jesus Christ as
Sovereign of their churches and ministries.
About the author:
Mr. Kershaw is a best-selling author, legal researcher,
historian and founder of Heal Our Land Ministries and he may be
contacted through his ministry web site at http://hushmoney.org
Mr. Kershaw is also the author of In Caesar's Grip, a clear and
intelligible book on the legal and theological ramifications of
church incorporation and 501c3
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