Who Is REALLY Lord

of Your Church?

Perhaps if we had real churches we would have real preachers. A real preacher would preach the Law to the oppressor and Liberty to the people.

Richard Hoskins, in the Hoskins Report 6/98 outlined 29 IRS regulations pertaining to 501(c)(3) churches:

1. Church must be incorporated.

2. Church must have a "recognized" creed and IRS approved form of worship. (Who does the approving and accepts the "form" is not covered in the regulations)

3. The church must have a definite and distinct ecclesiastical hierarchical government. (?)

4. The church must have an IRS approved formal "code" of doctrine and discipline. (Type and what discipline are not identified in IRS regs)

5. It must be a denomination with a distinct religious history. (?)

6. Must have "ordained" ministers. (?)

7. Ministers must have been educated in state accredited colleges. (More opportunity for PC indoctrination of ministers)

8. Must be neutral on political issues. (Helps explain why churches never preach against the sins and blasphemies of government officials, despite blatant violations of the Law of God)

9. Must have a "tax exempt" status issued by the IRS.

10. Must pay a fee to the IRS for this "tax exempt" status.

11. Must be engaged in furthering exclusively public purposes. (?)

12. The church cannot bar its services to the public. (?)

13. The pastor must answer to the IRS as to the daily activities of the church.

14. The IRS must be privy to all financial transactions, including sources, donors, expenditures, and if cash is used, a possible association with money-laundering is suspected.

15. Books and records must always be available.

16. The Pastor must inform the IRS of the names of all donors.

17. Gifts to missionaries and evangelists exceeding $600 requires filing form 1099.

18. The church may use only IRS approved methods of fund raising.

19. The Pastor will be called to account by the IRS over any stand taken against the tax system. 501(c)(3) requires church pastors to preach on taxpaying. (Ever notice how pastors preach a sermon about 'rendering unto Caesar' on the Sunday before April 15th?)

20. Must submit names of all church workers, down to and including maintenance people.

21. Must give unlimited submission to civil magistrates pertaining to all laws - federal, state and local - including public policy. (Judeo-Christian clergy are more obedient to man's government than to the Royal Law of God)

22. The church must advocate and promote racial integration.

23. Must not publicly oppose licensing of churches.

24. May not engage in political activities opposing pornography. (Now you can see why there are no sermons on this)

25. May not support legislation saying that children belong to parents and not the state.

26. May not form a political action committee or actively support legislation opposing lotteries and gambling.

27. May not advocate support of the U.S. or State constitutions as the supreme law of the land. (Helps explain why our Judeo-Christian pastors do not speak out)

28. May not participate in opposing the school system. (As they may find that God has been removed)

29. May not publicly declare that the church is to obey God rather then man's government.

"We ought to obey God rather than men." Acts 5:29

"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." (Third article of the Bill of Rights)

Not only in America but Everywhere


For which you MUST ERNESTLY CONTEND to Keep


Those Rights to be FREE FROM a State Religion,

To be FREE to Speak the TRUTH of your

Faith and Conscience

To be FREE to Preach

To be FREE to Publish

To be FREE to Peaceably Assemble

To be FREE to Speak Against Evil in Government













The judgment of the Almighty has already begun on the Harlot Church and the Beast which she serves.

Who then, will YOU serve?

After these things I saw another angel coming down from heaven, having great authority, and the earth was illuminated with his glory. And he cried mightily with a loud voice, saying, "Babylon the great is fallen, is fallen, and has become a dwelling place of demons, a prison for every foul spirit, and a cage for every unclean and hated bird! For all the nations have drunk of the wine of the wrath of her fornication, the kings of the earth have committed fornication with her, and the merchants of the earth have become rich through the abundance of her luxury." And I heard another voice from heaven saying, "Come out of her, my people, lest you share in her sins, and lest you receive of her plagues. For her sins have reached to heaven, and God has remembered her iniquities." -Rev 18:1-5

TITLE 26, Subtitle A, Chapter 1, Subchapter F, Part I, Sec. 501(c)(3)

Internal Revenue Code that list's organizations that shall be exempt from taxation and reads as follows:

Corporations, 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, 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.


By law, the 501c3 church may not:

preach 'politically incorrect' sermons
influence legislation
participate in political action
endorse candidates
oppose candidates
publish or distribute political positions

Perhaps this is why the organized church today is silent concerning the actions of antichirst government. Today's 501c3 preachers and presidents are ignorant if they do not know what is happening. Then what are they doing preaching? The truth is they are hypocrites who say they are "Christians." Many want us to believe we should be happy with "Christian" president Bush, who performs the same act as they do. This silence and cover-up advances the antichrist global government. However it is that time when Jesus told us the pulpits would be full of FALSE TEACHERS coming in His Name. By silence they even cover-up for the likes of Traitor, Mass Murderer, Whoremonger, and liar Bill Clinton. They are trying to serve two masters.

Perhaps if we had real churches we would have real preachers. A real preacher would preach the Law to the oppressor and Liberty to the people.

Internal Revenue Service:
by Dr. Greg J. Dixon

The most prominent and successful certified public accountant firm in the nation today, that specializes in keeping churches out of trouble with the Internal Revenue Service, is now boldly saying to the pastors of America that they not only have to be "ordained by God, but also the IRS."

They also say that the IRS is dictating terms to the churches by declaring in clear and no uncertain terms that, "The government doesn't want your Bible, they want your checkbook!" In seminars all over the US, Chitwood and Chitwood of Chattanooga, Tennessee, is repeating this startling announcement to pastors and church leaders. Without so much as a blush, Michael Chitwood, the main speaker, says, besides the above quotes, "Pastor, if you don't get your house in order, get ready, you are going to have a jail ministry" as he practically screams out to those present as to what pastors and church leaders must do to avoid jail time and the confiscation of church property by the federal government.

Besides giving the pastor his job description, which is based on the Roman Catholic model of worship and polity, the IRS is demanding many other things that are clearly designed to make the IRS Commissioner the new head of the churches in America Some of these demands are as follows: The church must collect a Federal ID (Social Security) number from visiting evangelists, missionaries, preachers and singers before they invite them to the pulpit. They must give a Form 1099 to any minister who receives up to $600 in a years time, which includes missionary support. If the ID is not received, the church leaders must withhold a jeopardy assessment of 39% on the spot and send it to the IRS. They must agree to the IRS definition of benevolence. They cannot deal in cash at any level, but must deposit all offerings into a checking account and write checks for every purpose. This means, of course, that the church, in order to conduct its ministry, has to have an Employer Identification Number which must be provided by the IRS by filing Form SS-4 which a true New Testament church could never do and remain obedient to her Lord. In fact, church leaders would have to misrepresent the church as a religious organization rather than a N.T. Church to do so. Other things that pastors and church leaders are required to do are to be an informer against their members and also to preach only IRS prescribed sermons. Also, all fund raising material must be submitted to the IRS for their approval. 

The job description for pastors is a list of nine specific sacerdotal duties which again is a Roman Catholic definition meaning sacred. The Catholic church teaches that these sacraments, when administered by a priest, are essential to ones salvation. This is totally opposite to the Bible definition which states that baptism and communion are memorials of the death, burial and resurrection of our Lord Jesus Christ, and that they follow salvation. The nine duties are: baptisms, weddings, serving the Eucharist (the Catholic sacrament of communion), teaching , spiritual counseling, christenings or baby dedications, administration of church affairs and the regular conducting of worship services. If the pastor does a substantial number of these things, he will receive very lucrative tax breaks. This is in clear violation of the scriptures concerning the doctrine of the Nicolaitanes which the Lord Jesus said that He hates (Rev. 2:6 , 2:15). It is the setting up of a privileged class of clergy with benefits from the state that lay members do not receive. Others who minister to the church in the area of music, youth, children, education and other areas of responsibility don't qualify.

This is consistent with what officials of the IRS told Attorney David Gibbs of the Christian Law Association (CLA) in 1984 when they said that their definition of church is "once per week adult worship." They said that they did not consider such ministries as Sunday school, Christian school, busses, youth camp, vacation Bible school, nursing home, etc., to fall within their definition of the word "church". This Gibbs/IRS meeting took place in Washington, DC at the time that the so called champion of Christian liberty was hammering out a compromise with the Dole Committee (Sen. Bob Dole-R-Kansas) in the US Senate to bring the churches into compliance with the FICA tax (social security) laws. This was the deal that would eventually cause the raid and seizure of the Baptist Temple 17 years later. It's too bad that Gibbs didn't sound the alarm at that time and call the Bible believing pastors together for a summit meeting to map out a strategy that could have possibly saved our churches and ministries. The unregistered church pastors tried, but unfortunately our words fell on deaf ears. The so called "big" preachers were 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. 

These requirements should be intolerable enough by just the fact that the IRS would even dare to suggest duties for pastors, but to impose under the penalty of imprisonment and confiscation of property the same responsibilities of Roman Catholic priests is nothing short of naked tyranny. Obviously, the inquisition has returned and the pastors and churches of America are not even aware that it has arrived. The raid and seizure of the property of the Baptist Temple is the direct result of the pastors and church refusing to bow down to this new wave of Catholic terror that has come upon our land. The issue in the Baptist Temple case isn't taxes as the IRS, with the help of the media, has led the people of Indianapolis and nation to believe. The issue is very simple. Will the churches of America bow down to the IRS in violation of the first commandment, "Thou shalt have no other gods before me," or will they bow down to the Lord Jesus Christ? Our Lord said, "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. Ye cannot serve God and mammon" (Matthew 6:24 ). The purge is now on as we hear of churches and ministries being closed on a regular basis. But there is still no evidence that the pastors have awakened from their stupor.

The benevolent requirements for churches are beyond atrocious. They are five in number: food, clothing, housing, medical emergencies and utilities. The church cannot help with transportation or auto repairs and a myriad of other things that churches have historically done on a regular basis. The church cannot make loans to the pastor, members, or others which churches have always done. Obviously, they want to make sure that the money lenders get their profits even from the poor. Can you imagine the government of the US limiting a church as to its duties in regarding charitable activity? There is no subject in the Bible that is nearer to the heart of God than charity. According to the apostle James, it is the test of pure religion (James 1:27 ). Paul the Apostle declares that charity is of higher value even than preaching and sacrifice (I Cor. 13:1-3). For the churches to debase such a high and noble service to Christ by submitting its administration to the wicked IRS is beyond belief. How will the preachers of America give an account of caving into this coercion by an abusive Bush administration who is continuing with the policies of those before him? How will church leaders face the Lord Jesus at the Judgment Seat of Christ when He asks them why they violated His clear commands concerning alms giving? He said, "Take heed that ye do not your alms before men, to be seen of them: otherwise ye have no reward of your Father which is in heaven. Therefore when thou doest thine alms, do not sound a trumpet before thee, as the hypocrites do in the synagogues and in the streets, that they may have glory of men, Verily I say unto you, They have their reward. But when thou doest alms, let not thy left hand know what thy right hand doeth: That thine alms may be in secret: and thy Father which seeth in secret himself shall reward thee openly." But now the churches are required to get the permission of the IRS before helping someone other than in the manner and purpose that they approve. Then records will have to be kept for the IRS so that the publicans can make sure that the church is in fact following their guidelines. And, of course, they expect church leaders to report this alms giving to the IRS so that they can even gouge the poor for more tribute. And all of this so the churches can keep their tax exemption and the people can get their precious tax deductions for their tithes and gifts. As James Dobson's organization said when challenged, "It's just good stewardship." Thievery, good stewardship? How sad. 

It may be that the churches have now gone too far. When they begin building their dynasties on the backs of the poor our Lord, no doubt, will be swift in His removal of their candlestick. He said 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" (Rev. 2:5 ).

All Churches Now Required to Join IRS Super Church

Two other developments concerning IRS control of churches has risen recently that should literally send shock waves through the religious community. First, while the churches are arguing doctrinal positions among themselves, and won't even spit on each other for the most part, the IRS has now developed its own super church. Independent Baptists in particular pride themselves in their anti-ecumenism. No fundamentalist preacher worth his salt would be caught dead at the local church federation meeting where he has to rub shoulders with a charismatic or liberal preacher. However, they don't think twice about paying a large fee to go to a Chitwood or CLA seminar and sit next to one of these religious outcasts to learn how to be a good IRS approved church and pastor.

It is now a fact that in order to get and keep the tax-exempt status a church must agree that all religions are equal. The new Application for Recognition of Exemption Form 1023 Schedule A for Churches (Rev. September 1998) demands a declaration to this effect with the following words at point #3: "Does the organization require prospective members to renounce other religious beliefs or their membership in other churches or religious orders to become members? Yes__ No__. If "Yes," describe."

It doesn't take much intelligence to figure out where they are going with this. In order to be considered a legal church (tax exempt) in America, the church or religious organization will have to declare that all religions are equal. They will also have to declare that they do not believe that their doctrinal position only results in converts to their faith having eternal life. They must renounce this narrow inclusivist position. Maybe we now know why Billy Graham, Robert Schuller, Pat Robertson, and other TV preachers have been making such fuzzy remarks about adherents of other religions, though sincere, going to heaven without receiving Christ. In that tax exemption is government subsidy, according to the Supreme Court in the Bob Jones University case, it is now clear that the US government will not support any religion that clings to the narrow minded belief that salvation is in Jesus Christ alone. Remember? "Come Shekels, Come Shackles." The world church isn't coming; it is already here, and the preachers don't have a clue as they go merrily along hand in hand with the Great Harlot to the wedding with the anti-Christ. (Rev. 17 ).

US Government Through the IRS Outlaws Preaching on Second Coming of Christ

One of the reasons the IRS gave to Texe Marr's Living Truth Ministries for removing their tax exempt status is as follows: "Much of the material you disseminate promises to address possible conspiracies or threats, either from individuals, groups or various agencies, against Christianity, freedom or other rights. This is evident from a review of your newsletters and order forms. The titles and promotional materials are designed to sensationalize and grab the readers attention. They usually imply that the works will expose certain prominent groups, individuals, politicians or government agencies as being part of or linked to some threat or conspiracy." One of the titles that the IRS gave as an example included "Bible Prophecy and The Conspiracy."

Any grade school child in Sunday School knows that you can't teach or write on Bible prophecy without dealing with the second coming of Jesus Christ. But just as the Russian pastors under communism were forbidden to speak on this subject, we are now coming to the same place in our beloved land. It is obvious that if one believes in the literal return of the Lord Jesus Christ that they will be considered a domestic terrorist. In that the Lord Jesus will destroy wicked government upon His return in great glory and break the back of Gentile world rule, this message isn't popular with the in-for-hells and the high-heeled-belles that run our country today. Of course, they don't believe that He is coming, but they believe that we who do will be involved in what they call self-fulfilled prophecies and try to hasten His coming by blowing up everything in sight. Further evidence of this type of anti-Christ thinking surfaced recently when a brochure put out by the FBI in Phoenix, Arizona, named "potential domestic terrorists" that law enforcement should be aware of. One of those groups is "Doomsday/Cult-Type." Obviously, this would include all Bible believing preachers and churches in America. We not only believe that there will be a literal doomsday, we believe that the Lord Jesus Christ will bring the doom when He comes (Rev. 6:12-17 ). It won't do any good to claim that your church is not a "cult". The IRS definition fits the average Bible believing church to a tee. 

Many have asked if we can actually show them this in the law. Our answer is no, we can't because you won't find a specific law that says that you can't preach on the Second Coming of Jesus Christ in America today. That's because they don't have to write a law to gain the same effect. All Congress has to do is to give an outlaw agency like the IRS a carte blanche privilege of making up their own so-called laws as they go along. The churches agreed to this when they signed their tax-exempt contract. They said that they would obey all laws, federal, state and local, presently and in the future. But they apparently didn't read the fine print. The new churches filing for tax exemption must agree to the following: "The Corporation or organization shall have no power to take any action that would be required for a tax exemption under Internal Revenue 

Code Section 501(c)(3) and related regulations, rulings, and procedures." It is now the "procedure" of the IRS to refuse tax exempt status to those churches that will not agree that all religions are equal and who refuse to join through tax exemption, the world church. Also, preaching on Christ's coming is taboo.

For those churches which are foolish enough to believe that Sec. 508 of the IRS code allows an automatic exemption for churches, need to read it again. It doesn't say "exemption," it says, "...churches have a mandatory exception." The exception is from filing a Form 1023 to make application for not for profit status. Here is the kicker. Churches have to abide by the same rules that those that do file for this privilege. And if they do not, the IRS can, and most assuredly will, remove their tax exemption. The only thing missing is the annual Form 990 that other religious organizations have to file. When this is required, the churches will be under total control of the IRS with no wiggle room.

In the Baptist Temple court case, the church learned that a New Testament Church does not legally exist in the US today because there are no longer any First Amendment protections left. The genius of the First Amendment and various religious freedom clauses of the fifty states is that, for the first time in history, a N. T. Church could exist legally without having in the words of the IRS a "distinct legal existence." Now even a N.T. Church will be assigned by force the legal status of an association and will be expected to meet the same standards that the not for profits have to meet. But, they still won't have their God given right of a non-taxable status. This status is in contrast to an exempt status which is a privilege not a right.

IRS Agent Says That Churches are Trapped

The evidence as to what we are saying, though denied by most preachers, was made clear on January 24 this year in Tampa, Florida. IRS agent Melvin Blough testified in federal court that "once a church obtains the status of 501(c)(3) under the IRC they are trapped. The only way to be removed from a 501(c)(3) status is if the IRS chooses to remove the exemption. So if you dissolve the corporation and continue on as ABC church, an unincorporated church, you're still trapped in their web and under their control." He further testified that a church is automatically exempt under federal law without a 501(c)(3) designation. He also stated under oath that churches request the status just to get the governments stamp of approval. Even though Blough used the word "exemption" rather than "exception," he is essentially correct in his assessment of the plight of the churches of America. It is obvious that, regardless, the result is the same.

The worst form of tyranny is when the people do not know they are slaves.

The True God sets free from bondage. The One True God is known as the God who led the children of Israel to freedom from the bondage of slavery in Egypt. Jesus Christ is the TRUTH in a person. Very God come in the flesh, to die as the perfect Lamb of God on a Roman cross to Redeem SINNERS. He said if the Son shall set you free, you shall be free indeed.

Pastor Paul Revere has some good thoughts on the subject:

Unbelievers are Running Church

Not only is the State run by unregenerated men, but the unregenerates are trying to run the Church. They have not been baptized of Him, neither do they know Him, and yet they are running our Church!

You don't believe the Church is being run by unbelievers? Ask almost any church in America about their connections with the State. We know what the Scripture says, "What communion hath light with darkness?" (2 Corinthians 6:14 ) Yet almost every Church is joined to the State through State incorporation.

The Scripture at 1 John 4 , verses 1 through 3 gives a "religious test" that needs to be given to anyone claiming an interest in the Church. It says:

Beloved, believe not every spirit, but try the spirits whether they are of God: because many false prophets have gone out into the world. Hereby know ye the Spirit of God: Every spirit that confesses that Jesus Christ is come in the flesh is of God; And every spirit that confesses not that Jesus Christ is come in the flesh is not of God; and this is that spirit of antichrist, whereof ye have heard that it should come and even now already is it in the world.

That is an important passage. Does the State pass this religious test? No. The State does not confess Jesus Christ. Therefore, if your church is a State corporation, you have antichrist in your church.

Instead of confessing Jesus Christ, the State offers "freedom of religion." These are two very different things. To confess Jesus Christ is to confess one faith, and one faith only. One Lord, and One Lord only. But "freedom of religion" allows many gods. You can be of any faith, worship any god, or even be an atheist.

If the State is antichrist, then how can it be a legitimate government? Why are we, as believers, obligated to obey antichrist? For "they have set up kings, but not by Me. They have made princes and I knew it not. Of their silver and their gold they have made them idols, that they may be cut off" (Hosea 8:4 ).

Nature of Church

Let's look at the other side. What is the nature of the Church supposed to be? The Church is headed by Jesus Christ and is based upon positive law. It basically boils down to being obedient to the great command of Jesus Christ: "Love God and Love thy neighbor as thyself." Love fulfills all the negative law.

Under the light burden of Jesus Christ, with its one commandment to love, you don't have to worry about the thousands and thousands of negatives laws. The State, with all its negative law, is completely fulfilled in Christ. (Galatians 5:14 )

The Church is supposed to be run by "regenerated" people, those who have been born again and baptized of Him. And for a Christian, there is no freedom of religion. A Christian has only one Government, one Body, one Head. And that Head is Jesus Christ. We cannot go out meddling with other gods and obeying them. If we do, we cease to be a Christian.

Now, can the State and the Church mingle? Can negative law and positive law mingle? It is an impossibility. That is why one is the antichrist and one is the Christ. Yet, look around. Today we find antichrist in our church. And we find antichrist capturing almost every soul. Soul after soul is weighed down by the heavy burdens of negative law. And what is preached in the churches is not positive law. It is Statism: "Obey the law of the land."

Camel Sneaks In

What happens when the State gets an interest in the Church? The best way to illustrate is by an example. Remember that old story of the camel? It is cold outside, really cold. I am in the tent keeping toasty warm, huddled around a fire. It is a small tent, but it is adequate. I hear a noise and look over at the door. The camel moves his nose under the tent flap and now I see the camel's nose. I slap his nose and say, "Get your nose out of here!"

But the camel says, "I'm so cold out here."

I have a little compassion and say, "All right, maybe it is okay if you just warm your nose in the tent." Soon the camel has his whole head in the tent. "Wait a minute. Get your head out of my tent!"

"But it is freezing cold out here," cries the camel.

You know the rest of the story. The camel, step-by-step, moves into the tent. Soon the whole camel is in the tent and I am out in the cold. The camel, being much bigger, has pushed me out.

The camel started out with just a nose in the tent, but soon he took over the entire tent. What about the State poking its nose in the Church? Don't you think the State will be like the camel and continue taking over more and more of the Church? No longer will it be the Church of Jesus Christ. It will be a State church. In fact, as soon as it lets the State in, it ceases to be the true Church because Christ is no longer the Head.

Zero Tolerance

If you have a fine garment, but one of the threads running through it is rotten, the whole garment is ruined.

What about a thief who breaks into your house? Would you let him stay for maybe an hour? Oh, you don't want him there that long because he is packing up your things? Well, would you let the thief stay five minutes? How about two minutes? No, you don't want the thief entering your home at all.

You say you are married. Would you let your wife go out with another man once a month? How about once a year? No, you don't want your wife to commit adultery, not even once! I can't blame you. God instilled in a man and wife the desire to be faithful to each other for the rest of their lives.

When it comes to the Church, the forest is made up of the trees. We are the trees of the forest. We, as individuals, are the Church. Therefore, if the trees (individuals) are of the State, then it is a State church. It is not the pure Church with Jesus Christ as the Head.

We must separate from the unbelieving State and be born again. We must be found in Him. We must draw the line to where Christ is all and in all. There cannot be other gods numbering, licensing and commanding our lives. "Whether therefore ye eat or drink, or whatsoever ye do, do all to the glory of God" (1 Corinthians 10:31 ). For Christ is all, and in all (Colossians 3:11 ). That leaves no room, as far as I am concerned, for a secular life.

New Head of Church

What happens when the State gets an interest in the Church through State incorporation? First of all, the Church gets a new head. It must surrender the Lordship of Jesus Christ because it has a new master to please. It becomes an entity that the State has created and what the State creates, the State controls.

Since this entity is no longer God's creation, but the State's, who takes over as the head of this church? It is the State attorney general. He is the head of all State corporations, including State churches. The State attorney general has the authority to scrutinize the church on land use issues, permits, taxes or even what is preached from the pulpit. Right now the attorney general might keep his nose out. But if the State church starts getting into politics or using funds irregularly, the State can come in and shut it down because they own the church. In California, the attorney general has taken over the records of various State churches and all funds received or paid out are controlled by the attorney general. A State incorporated church has no right to privacy and all its books and papers can be examined by the State and federal governments at any time.

A corporation, by operation of law and by definition, is a State creation. But the Church is a God-instituted creation. When the "First Baptist Church" registers as a State corporation, it is given the franchise name of "First Baptist Church, Inc." It is no longer God's Church, it is the State's corporation. It is a State church.

Neither is the pastor the earthly head of the incorporated church. The pastor is just a hireling of the corporation. The pastor is an officer of the State, doing State business. As an example, when he conducts a marriage, he does it "under the authority of the State." He makes sure all the paperwork is prepared and the required State fees and licenses paid.

Then the State church is required to install "unscriptural officers" that are subject to the State. They are not subject to the Scripture. They are normally referred to as "trustees." They may take on other titles, such as "elders" or "deacons," but they are basically the same type of board of trustees that any State corporation has. They sit in office at the pleasure of the State.

The corporate officers of a nonprofit corporation are agents for the State. That is why they hold regular meetings and abide by their Articles of Incorporation and By-Laws. These provisions are required for State purposes, not by the Scriptures.

Church Becomes Commercial Enterprise

Technically, a State incorporated church is just another State business. Just like other State corporations, churches are commercial enterprises competing to attract customers (members). Such entities cease to be the church when they allow the State to register them as a State corporation. The church becomes a marketplace and big business. When this happened in the first century, Jesus upset the tables of the money changers, and drove the merchants out saying, "Get out of here! How dare you turn my Father's house into a market!" (John 2:16 ).

Let's say the Church acquires property and says, "We have God's property here and we are going to build a church for the Lord Jesus Christ." Then they go out and incorporate with the State. The State requires that they appoint trustees to hold this property in trust. But they will not be holding it in trust for God. They will be holding it in trust for the State. By incorporating, all property held by the Corporation is transferred from God to the State. This is done by operation of law.

The State incorporated church must exalt the laws of men above the laws of God. The State church has a relationship with the State by contract and is answerable to the State as its creator. It must abide by all the laws of the State, even the ones that are still in the minds of men.

The State church is subject to all the legislative decrees of the State, which is negative law. When something new comes up, the State makes more laws because that is the nature of negative law. If the State should pass a law that is repugnant to the State church, it still must obey. Charters for State churches must include provisions to obey all the laws of the State or lose their franchise.

In a State church, there are people outside the immediate membership who have control of the church because it is a State institution. The State can stick its nose further and further into the church so that the church conforms to the State. For instance, the scripture forbids homosexuality, but the State condones it. Therefore, the State church must allow homosexuals to be members of their church. It is public policy. Some State churches even have a homosexual, unregenerate minister preaching to the congregation.

The U.S. Supreme Court has held that a corporation is a State creation, that it is State property and that it is answerable to the State.

Alien Jurisdiction over Church

A corporation is not a church and cannot be a church by definition. A corporation admits to State jurisdiction by the very act of requesting permission to exist. What we have in the churches today is an alien jurisdiction.

Let's look at who is to have jurisdiction over the true Church. In Colossians, Chapter 1:18, it says Jesus Christ is the head of the body, the Church, and He is to have the preeminence. Christ is to have the exclusive preeminence. He is to have the exclusive jurisdiction over His Church.

What about those little matters where the State wants to encroach? The State presents many compelling arguments to justify their interest in the Church. There is zoning and building permits, fire and safety, asbestos and teacher certification of schools.

If God tells you to put up a building at the corner of High and Second Street, should you worry about zoning? What if the State wants the Church to get a building permit? There's that old camel's nose trying to get in again. What about safety regulations? Aren't they for a good purpose? Isn't the State just trying to help? Yes, the State wants to help, but remember, their help is coming from unregenerated men. How smart do you think the camel was? What interest did the camel have inside that tent? He really had no business inside. Yet he presented a good argument. He said he was cold. The State has a good argument, too. They say, "It is for the purpose of safety." But don't you think Jesus Christ can look out for the affairs of His own people?

In all of these areas, we face a claim of alien jurisdiction over the Church. We face a violation of the sovereignty and preeminence and Lordship of Jesus Christ. That is why we have to draw the line and have zero tolerance. If the State wants to exercise jurisdiction over the Church, how much jurisdiction can they take without violating the exclusive authority of Christ over the Church?

The only Biblical stance on jurisdiction is that no branch of the State - the courts, the legislature, the administration, has jurisdiction over His Church. The State cannot exercise any authority over the Church or her property because it is all God's. And God is sovereign. If God is sovereign over the Church, He has to be sovereign over it all: the people, the ministry and the property.

What about filling out State forms for tax exemptions? To fill out a form, is to ask for permission. Because you have requested a privilege, they have a right to say "yes" or "no." Taxation is a function of a sovereign over a subject. Why would the child of one sovereign ask permission from another sovereign? It does not even make sense. It is like my child going to some other parent and saying, "Daddy, can I do this?" Someone else's Daddy does not have authority to grant the request. You have to have the proper relationship in order for a request or a command to be acknowledged. "Nontaxable" is the only acceptable status for Church property because it belongs to another sovereign.

Members Must Also be State-Free

Remember that the forest is known by the trees and the Church is known by its members. There are many churches who are unincorporating from the State. That's a step in the right direction, but they need to also have their members sever their connections with the State. All the members need to be born again as creations of Jesus Christ.

An unregistered, unincorporated church is still a State church if the congregation is full of State residents. Embassy of Heaven Church desires that those who want to participate be born again and separate from the kingdoms of the world. Intercourse with the world is adultery. It is not sanctioned by God. We need to come out from among her, both as individuals and as the congregated body of Christ. The State has no place in our Church. If they want in, they must go through the same Door we went through. They must be born again and acknowledge that Jesus Christ is our Sovereign and our Lord.

What about in Acts 22 , where Paul claims to be of Roman Citizenship

If the authority does not confess Jesus Christ, can it be an authority ordained by God? God may allow; but, God did not put the spiritual wickedness in high places that we wrestle against.

Paul was a converted man. He used to be Saul. He used to approve and lead in persecuting Christians. The Apostle Paul, had to stop being a Pharisee, be blinded, knocked off his horse, and finally die to the world, by the hand of force of Roman government. That was FORCE which removed Paul's head, NOT powers ordained by God.

Remember, Daniel tells us an interesting thing about the antichrist beast of the last days in Dan 11:38 . But in his estate shall he honour the God of forces: and a god whom his fathers knew not shall he honour with gold, and silver, and with precious stones, and pleasant things.

The thief does not use power and authority. He uses FORCE. We do not resist power which comes from God. We resist Force which comes from the god of this world. The kingdoms of this world are against the power of God. It is obedience to God to resist the devil. The thief wants us to think they have power but really they only have FORCE.

Are Christians to submit to the state? Setting up churches in obedience to Jesus Christ was such DISOBEDIENCE to Caesar that Caesar chopped Paul's head off. Paul was constantly in trouble with the forces of religion and state. He was let down in a basket to escape the forces of state rather than to submit to them. Paul lived the Law of Love, the Law of God, and paid the necessary price of living the Law of God, which requires the resistance of the force of religion and state.

What about Acts 22 ?

If the Apostle Paul was Caesar's friend, out there telling people to submit to Caesar, why would Caesar have Paul's head cut off. Paul was found guilty of having people obeying Jesus Christ as a higher authority than Caesar. That was the treason for which Caesar beheaded him. Caesar had Paul beheaded because he was promoting the Kingdom of Heaven rather than the kingdom of Caesar.

Paul did claim Roman citizenship. Citizen is one who belongs to a state. Paul became a citizen of the Kingdom of Heaven. He later made that clear.

Acts 22:25-28 And as they bound him with thongs, Paul said unto the centurion that stood by, Is it lawful for you to scourge a man that is a Roman, and uncondemned? When the centurion heard that, he went and told the chief captain, saying, Take heed what thou doest: for this man is a Roman. Then the chief captain came, and said unto him, Tell me, art thou a Roman? He said, Yea. And the chief captain answered, With a great sum obtained I this freedom. And Paul said, But I was free born.

The chief captain had to pay for his Roman citizenship rights. Paul admitted, to the question, art thou a Roman, YEA. Some would say Paul made a mistake. The year was circa 58AD. He was arrested circa 60AD. He was beheaded circa 67. He wrote Philipians circa 63.

Acts 26:32 Then said Agrippa unto Festus, This man might have been set at liberty, if he had not appealed unto Caesar.

There are many who would agree with Agrippa and say that Paul was indeed in error with his claim to Roman citizenship. He sure did make it clear later in Phil 3:20 For our conversation (citizenship G4175. politeuma,) is in heaven; from whence also we look for the Saviour, the Lord Jesus Christ:

That was very clear. Later in Phillipians it was it very single minded. Heaven citizenship in the kingdom of Jesus Christ ONLY.

Paul, early on, did claim Roman and Heaven citizenship. However by the time he could see the end, (Phil 3:20 ), Paul was single minded.

The Chirstians today are doing the same with the dual citizenship with their 501c3 churches. We do now see the end coming.

Jesus said you can not serve two masters. Choose ye this day whom you will serve. I say choose life. Jesus is the life. Jesus gives eternal life. The kingdoms of this world are about to become the kingdom of the Lord and of His Christ. We can see it coming as surely as Paul knew that Roman government was going to take of his head. SAME NOW for us. Time to be single minded as Paul finally had learned and taught us through Phil 3:20 .

Peter, in Luke 22:31-34 , said he was ready to go with Thee to prison and to death. Then in verse 54-62 we see Peter deny Christ.

Paul said he had dual citizenship with Rome. If we say what Paul did justifes our 501c3, then will we also follow Peter in denying Christ? Peter repented. Jesus then told Peter, after 3 times asking do you love me, to feed My sheep.

Paul also repented. He is an example to us. By the time Paul could see the end, he taught us through Philipinas that it must be King Jesus and His Kingdom of Heaven ONLY.

Jesus is OUR example and gives a clear answer. In John 18:35-40 Pilate answered, Am I a Jew? Thine own nation and the chief priests have delivered thee unto me: what hast thou done? Jesus answered, My kingdom is not of this world: if my kingdom were of this world, then would my servants fight, that I should not be delivered to the Jews: but now is my kingdom not from hence. Pilate therefore said unto him, Art thou a king then? Jesus answered, Thou sayest that I am a king. To this end was I born, and for this cause came I into the world, that I should bear witness unto the truth. Every one that is of the truth heareth my voice. Pilate saith unto him, What is truth? And when he had said this, he went out again unto the Jews, and saith unto them, I find in him no fault at all. But ye have a custom, that I should release unto you one at the passover: will ye therefore that I release unto you the King of the Jews? Then cried they all again, saying, Not this man, but Barabbas. Now Barabbas was a robber.

Jesus is the example. He clearly taught us He is THE Way, THE Truth and The Life. False gods are coming down. The choice of which god we will serve is going to made final one way or another soon. Choose this day. Choose Life. 1 Pet 2:9-12 But ye are a chosen generation, a royal priesthood, an holy nation, a peculiar people; that ye should show forth the praises of him who hath called you out of darkness into his marvellous light: Which in time past were not a people, but are now the people of God: which had not obtained mercy, but now have obtained mercy. Dearly beloved, I beseech you as strangers and pilgrims, abstain from fleshly lusts, which war against the soul;

Having your conversation honest among the Gentiles: that, whereas they speak against you as evildoers, they may by your good works, which they shall behold, glorify God in the day of visitation.

Richard Eutsler says:

Is the Church in trouble today? The answer is YES!

Mark 8:15 And he charged them, saying, Take heed, beware o the leaven of the Pharisees, and of the leaven of Herod.

Many people have heard of this verse and remember the part about the Pharisees, but how many remember or even talk about Herod's part?

The Pharisees represented the religious rulers and teachers of the Old Testament Church. They had changed God's Word that was handed down by Moses and the Prophets to be held in trust for the people, that they may know the One True God and recognize Him when He came. Because of them Jesus came to His own, but they did not know Him. (John 1:11 )

Herod represented the Government and it's ties to Rome. It was a false government that was not in line with God's will. Herod allowed the money changers to come in and spoil the wealth of the nation. What was worse, he made an allegiance with the Pharisees to propagate this fraud on the people of God in Israel. If one looks closely, an alliance between Herod, the Pharisees and the Money Changers (a type and shadow of a trinity) had been formed. This is the same kind of alliance that will be formed under the Anti-Christ when he comes! Remember, he has the number of a man, 6! He will control (be the head of) the Government (6), Church (6) and the World Monetary system (6). That gives the Anti-Christ his number of 666!

Today, in America, we can see the foundation of this system in place now!

People talk about the separation of church and state in America today, but I say that except in a VERY few cases, THERE IS NO SEPARATION OF CHURCH AND STATE IN AMERICA! The State Church is the 501c3 Incorporated church regardless what name it goes by or what denomination it calls it's self! It works like this:

The state "creates" the corporation. The IRS grants the church a 501c3 tax exempt status, which under law it already has. (Note: All abortion clinics are also 501c3 corporations.) The minister becomes by default the officer of the state! The minister is acting as an agent of the state government when he tells you to get a marriage license. This marriage license is a contract between the husband, wife and state. The minister is acting in the interest of the state not the husband and wife! No, he is acting in behalf of his god! By deceit, his god, the State, is given control over you and your family! This is why the state has the authority to control families without due process of law. Jesus said in Matthew 6:24 , 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. Ye cannot serve God and mammon.

How can a man of God serve the Government/IRS, and God? He can't! He will hate the one and love the other, or obey one and not the other! Remember, the 'love' in verse 24 is "agapao", a love of decision, not feelings. How many preachers have sold out to the god of money and changed God's Word?

The Gospel Plow says:

Is your church government licensed and approved? The incorporation of the local Christian assembly and application for the 501c3 tax exemption is indeed the proof of such apostasy.

The Ecclesia vs the Corporation

The word the bible uses to describe the church is the ecclesia (assembly) of believers. This assembly has existed since Adam, and will continue until our lord Christ returns to judge the quick and the dead. The ecclesia is created by Christ alone...

For whom He foreknew, He also predestined to be conformed to the image of His Son, that He might be the firstborn among many brethren. Moreover whom He predestined, these He also called; whom He called, these He also justified; and whom He justified, these He also glorified. -Romans 8:29-30
But you are a chosen generation, a royal priesthood, a holy nation, His own special people, that you may proclaim the praises of Him who called you out of darkness into His marvelous light; who once were not a people but are now the people of God, who had not obtained mercy but now have obtained mercy. -1 Peter 2:9-10

Christ alone is the head of the church...

...which He worked in Christ when He raised Him from the dead and seated Him at His right hand in the heavenly places, far above all principality and power and might and dominion, and every name that is named, not only in this age but also in that which is to come. And He put all things under His feet, and gave Him to be head over all things to the church, which is His body, the fullness of Him who fills all in all. -Eph 1:20-23

The organized (visible) church has not, however, always been synonymous with this assembly. Religious leadership, seeking to retain or increase their ecclesiastical authority, has throughout the ages often subjected the organized church to the whims of political entities. Each time this has happened it has been necessary for the assembly of believers to separate from the established church.

Incorporated Churches?

A corporation is the creation of government, and subject to any and all decrees which it's creator ordains.


An artificial person or legal entity created by or under the authority of the laws of a state. An association of persons created by statute as a legal entity.
Blacks Law Dictionary, 6th Ed.

When a church incorporates it submits a charter to the state, which the state has the power to approve or deny. The corporate church becomes subject to the state and the state now assumes authority to review the actions of the church and all corporate officers. Does your church designate the pastor as the president of the corporation? Is there a Board of Directors? Do you hold Business Meetings to discuss corporate finances?

Since the state is the creator of your corporate church, to whom are these corporate officers legally responsible?

The officers of a charitable organization are accountable to the court and subject to removal by the court, or by the state board of charities. They are bound by the ordinary strict rules concerning the authority of a fiduciary; and persons dealing with them must at their peril, take notice of the powers granted the corporation by it's articles of incorporation. [11 C.J. Charities s103]

Increasingly the properties of corporate churches are being seized by government agents, and the officers of corporate churches are being prosecuted, simply because they have taken politically incorrect (but biblically consistent) stands.

Can a Christian serve two masters? Are the privileges offered by the state to the corporate church worth the price?

No servant can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the one and despise the other. You cannot serve God and mammon. -Luke 16:13

Richard Hoskins, in the Hoskins Report 6/98 outlined 29 IRS regulations ertaining to 501(c)(3) churches:

1. Church must be incorporated.

2. Church must have a "recognized" creed and IRS approved form of worship. (Who does the approving and accepts the "form" is not covered in the regulations)

3. The church must have a definite and distinct ecclesiastical hierarchical government. (?)

4. The church must have an IRS approved formal "code" of doctrine and discipline. (Type and what discipline are not identified in IRS regs)

5. It must be a denomination with a distinct religious history. (?)

6. Must have "ordained" ministers. (?)

7. Ministers must have been educated in state accredited colleges. (More opportunity for PC indoctrination of ministers)

8. Must be neutral on political issues. (Helps explain why churches never preach against the sins and blasphemies of government officials, despite blatant violations of the Law of God)

9. Must have a "tax exempt" status issued by the IRS.

10. Must pay a fee to the IRS for this "tax exempt" status.

11. Must be engaged in furthering exclusively public purposes. (?)

12. The church cannot bar its services to the public. (?)

13. The pastor must answer to the IRS as to the daily activities of the church.

14. The IRS must be privy to all financial transactions, including sources, donors, expenditures, and if cash is used, a possible association with money-laundering is suspected.

15. Books and records must always be available.

16. The Pastor must inform the IRS of the names of all donors.

17. Gifts to missionaries and evangelists exceeding $600 requires filing form 1099.

18. The church may use only IRS approved methods of fund raising.

19. The Pastor will be called to account by the IRS over any stand taken against the tax system. 501(c)(3) requires church pastors to preach on taxpaying. (Ever notice how pastors preach a sermon about 'rendering unto Caesar' on the Sunday before April 15th?)

20. Must submit names of all church workers, down to and including maintenance people.

21. Must give unlimited submission to civil magistrates pertaining to all laws - federal, state and local - including public policy. (Judeo-Christian clergy are more obedient to man's government than to the Royal Law of God)

22. The church must advocate and promote racial integration.

23. Must not publicly oppose licensing of churches.

24. May not engage in political activities opposing pornography. (Now you can see why there are no sermons on this)

25. May not support legislation saying that children belong to parents and not the state.

26. May not form a political action committee or actively support legislation opposing lotteries and gambling.

27. May not advocate support of the U.S. or State constitutions as the supreme law of the land. (Helps explain why our Judeo-Christian pastors do not speak out)

28. May not participate in opposing the school system. (As they may find that God has been removed)

29. May not publicly declare that the church is to obey God rather then man's government.

"We ought to obey God rather than men." Acts 5:29

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Last Updated on Monday, 19 January 2009 20:26

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