Romans 13 & Unlimited Subservience to the Government: Where should a Bible Believing Christian Draw the Line?
It seems that every time someone such as myself attempts to encourage our Christian brothers and sisters to resist an unconstitutional or otherwise reprehensible government policy, we hear the retort, “What about Romans Chapter 13? We Christians must submit to government. Any government. Read your Bible, and leave me alone.”
Or words to that effect.
No doubt, some who use this argument are sincere. They are only repeating what they have heard their pastor and other religious leaders say. On the other hand, let’s be honest enough to admit that some who use this argument are just plain lazy, apathetic, and indifferent.
And Romans 13 is their escape from responsibility. I suspect this is the much larger group, by the way.
Nevertheless, for the benefit of those who are sincere (but obviously misinformed), let’s briefly examine Romans Chapter 13. I quote Romans Chapter 13, verses 1 through 7, from the Authorized King James text:
“Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God. Whosoever therefore resisteth the power, resisteth the ordinance of God: and they that resist shall receive to themselves damnation. For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil. Wherefore ye must needs be subject, not only for wrath, but also for conscience sake. For this cause pay ye tribute also: for they are God’s ministers, attending continually upon this very thing. Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honor to whom honor.”
Do our Christian friends who use these verses to teach that we should not oppose President Bush or any other political leader, really believe that civil magistrates have unlimited authority to do anything they want without opposition? I doubt whether they truly believe that.
For example, what if our President decided to resurrect the old monarchal custom of Jus Primae Noctis (Law of First Night)? That was the old medieval custom when the king claimed the right to sleep with a subject’s bride on the first night of their marriage. Would our sincere Christian brethren sheepishly say, “Romans Chapter 13 says we must submit to the government”?
I think not. And would any of us respect any man who would submit to such a law?
So, there are limits to authority.
A father has authority in his home, but does this give him power to abuse his wife and children? Of course not.
An employer has authority on the job, but does this give him power to control the private lives of his employees? No.
A pastor has overseer authority in the church, but does this give him power to tell employers in his church how to run their businesses? Of course not.
All human authority is limited in nature. No man has unlimited authority over the lives of other men. (Lordship and Sovereignty is the exclusive domain of Jesus Christ.)
By the same token, a civil magistrate has authority in civil matters, but his authority is limited and defined. Observe that Romans Chapter 13 clearly limits the authority of civil government by strictly defining its purpose: “For rulers are not a terror to good works, but to the evil . . . For he is the minister of God to thee for good . . . for he is the minister of God, a revenger to execute wrath upon him that doeth evil.”
Notice that civil government must not be a “terror to good works.” It has no power or authority to terrorize good works or good people. God never gave it that authority. And any government that oversteps that divine boundary has no divine authority or protection.
Civil government is a “minister of God to thee for good.” It is a not a minister of God for evil. Civil magistrates have a divine duty to “execute wrath upon him that doeth evil.” They have no authority to execute wrath upon him that doeth good. None. Zilch. Zero. And anyone who says they do is lying.
So, even in the midst of telling Christians to submit to civil authority, Romans Chapter 13 limits the power and reach of civil authority.
Did Moses violate God’s principle of submission to authority when he killed the Egyptian taskmaster in defense of his fellow Hebrew?
Did Elijah violate God’s principle of submission to authority when he openly challenged Ahab and Jezebel?
Did David violate God’s principle of submission to authority when he refused to surrender to Saul’s troops?
Did Daniel violate God’s principle of submission to authority when he disobeyed the king’s law to not pray audibly to God?
Did the three Hebrew children violate God’s principle of submission to authority when they refused to bow to the image of the state?
Did John the Baptist violate God’s principle of submission to authority when he publicly scolded King Herod for his infidelity?
Did Simon Peter and the other Apostles violate God’s principle of submission to authority when they refused to stop preaching on the streets of Jerusalem? Act 5:29 Then Peter and the other apostles answered and said, We ought to obey God rather than men.
Did Paul violate God’s principle of submission to authority when he refused to obey those authorities
who demanded that he abandon his missionary work? In fact, Paul spent almost as much time in jail as he did out of jail.
Remember that every apostle of Christ (except John) was killed by hostile civil authorities opposed to their endeavors. Christians throughout church history were imprisoned, tortured, or killed by civil authorities of all stripes for refusing to submit to their various laws and prohibitions. Did all of these Christian martyrs violate God’s principle of submission to authority?
So, even the great prophets, apostles, and writers of the Bible (including the writer of Romans Chapter 13) understood that human authority–even civil authority–is limited.
Plus, Paul makes it clear that our submission to civil authority must be predicated on more than fear of governmental retaliation. Notice, he said, “Wherefore ye must needs be subject, not only for wrath, but also for conscience sake.” Meaning, our obedience to civil authority is more than just “because they said so.” It is also a matter of conscience. This means we must think and reason for ourselves regarding the justness and rightness of our government’s laws.
Obedience is not automatic or robotic. It is a result of both rational deliberation and moral approbation.
Therefore, there are times when civil authority may need to be resisted. Either governmental abuse of power or the violation of conscience (or both) could precipitate civil disobedience. Of course, how and when we decide to resist civil authority is an entirely separate issue. And I will reserve that discussion for another time.
Beyond that, we in the United States of America do not live under a monarchy. We have no king. There is no single governing official in this country. America’s “supreme Law” does not rest with any man or any group of men. America’s “supreme Law” does not rest with the President, the Congress, or even the Supreme Court. In America, the U.S. Constitution is the “supreme Law of the Land.” Under our laws, every governing official publicly promises to submit to the Constitution of the United States. Do readers understand the significance of this distinction?
This means that in America the “higher powers” are not the men who occupy elected office; they are the tenets and principles set forth in the U.S. Constitution. Under our laws and form of government, it is the duty of every citizen, including our elected officials, to obey the U.S. Constitution.
Dear Christian friend, the above is exactly the proper understanding of our responsibility to civil authority in these United States, as per the teaching of Romans Chapter 13.
Furthermore, Christians, above all people, should desire that their elected representatives submit to the Constitution, because it is constitutional government that has done more to protect Christian liberty than any governing document ever devised by man..
As a result, Christians in America (for the most part) have not had to face the painful decision to “obey God rather than men” and defy their civil authorities.
The problem in America today is that we have allowed our political leaders to violate their oaths of office and to ignore, and blatantly disobey, the “supreme Law of the Land,” the U.S. Constitution.
Therefore, if we truly believe Romans Chapter 13, we will insist and demand that our civil magistrates submit to the U.S. Constitution.
Now, how many of us Christians are going to truly obey Romans Chapter 13?

FAITH BASED 501-c-3 Churches are part of HOMELAND SECURITY NOW!
The old cliché “Come shekels, Come shackles” had never been more apparent than on March 7, 2006 when President George Bush gave Executive Order 13397, which literally turned the churches that have taken Faith Based Funds over to the clutches of the Department of Homeland Security.
Following is the order in its entirety with a brief comment at the end by Barbara Ketay, of Melbourne, Florida, who is the Legal Associate of the Biblical Law Center and the President of the United States Bar Association.
In a subsequent article we will analyze this Order and its consequences further.
Executive Order 13397 “Church as a Governmental Agency.”
For Immediate Release Office of the Press Secretary March 7, 2006
Executive Order: Responsibilities of the Department of Homeland Security with Respect to Faith-Based and Community Initiatives
By the authority vested in me as President by the Constitution and the laws of the United States of America, and in order to help the Federal Government coordinate a national effort to expand opportunities for faith-based and other community organizations and to strengthen their capacity to better meet America’s social and community needs, it is hereby ordered as follows:
Section 1. Establishment of a Center for Faith-Based and Community Initiatives at the Department of Homeland Security.
(a) The Secretary of Homeland Security (Secretary) shall establish within the Department of Homeland Security (Department) a Center for Faith-Based and Community Initiatives (Center).
(b) The Center shall be supervised by a Director appointed by Secretary. The Secretary shall consult with the Director of the White House Office of Faith-Based and Community Initiatives (WHOFBCI Director) prior to making such appointment.
(c) The Department shall provide the Center with appropriate staff, administrative support, and other resources to meet its responsibilities under this order.
(d) The Center shall begin operations no later than 45 days from the date of this order.
Sec. 2. Purpose of Center. The purpose of the Center shall be to coordinate agency efforts to eliminate regulatory, contracting, and other programmatic obstacles to the participation of faith-based and other community organizations in the provision of social and community services.
Sec. 3. Responsibilities of the Center for Faith-Based and Community Initiatives. In carrying out the purpose set forth in section 2 of this order, the Center shall:
(a) conduct, in coordination with the WHOFBCI Director, a department-wide audit to identify all existing barriers to the participation of faith-based and other community organizations in the delivery of social and community services by the Department, including but not limited to regulations, rules, orders, procurement, and other internal policies and practices, and outreach activities that unlawfully discriminate against, or otherwise discourage or disadvantage the participation of faith-based and other community organizations in Federal programs;
(b) coordinate a comprehensive departmental effort to incorporate faith-based and other community organizations in Department programs and initiatives to the greatest extent possible;
(c) propose initiatives to remove barriers identified pursuant to section 3(a) of this order, including but not limited to reform of regulations, procurement, and other internal policies and practices, and outreach activities;
(d) propose the development of innovative pilot and demonstration programs to increase the participation of faith-based and other community organizations in Federal as well as State and local initiatives; and
(e) develop and coordinate Departmental outreach efforts to disseminate information more effectively to faith-based and other community organizations with respect to programming changes, contracting opportunities, and other agency initiatives, including but not limited to Web and Internet resources.
Sec. 4. Reporting Requirements.
(a) Report. Not later than 180 days from the date of this order and annually thereafter, the Center shall prepare and submit a report to the WHOFBCI Director.
(b) Contents. The report shall include a description of the Department’s efforts in carrying out its responsibilities under this order, including but not limited to:
(i) a comprehensive analysis of the barriers to the full participation of faith-based and other community organizations in the delivery of social and community services identified pursuant to section 3(a) of this order and the proposed strategies to eliminate those barriers; and
(ii) a summary of the technical assistance and other information that will be available to faith-based and other community organizations regarding the program activities of the agency and the preparation of applications or proposals for grants, cooperative agreements, contracts, and procurement.
(c) Performance Indicators. The first report shall include annual performance indicators and measurable objectives for Departmental action. Each report filed thereafter shall measure the Department’s performance against the objectives set forth in the initial report.
Sec. 5. Responsibilities of the Secretary. The Secretary shall:
(a) designate an employee within the department to serve as the liaison and point of contact with the WHOFBCI Director; and
(b) cooperate with the WHOFBCI Director and provide such information, support, and assistance to the WHOFBCI Director as requested to implement this order.
Sec. 6. General Provisions. (a) This order shall be implemented subject to the availability of appropriations and to the extent permitted by law.
(b) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by a party against the United States, its agencies, or entities, its officers, employees, or agents, or any other person.
GEORGE W. BUSH
THE WHITE HOUSE

http://www.whitehouse.gov/news/releases/2006/03/20060307-5.html

Comments by Barbara Ketay: In case you missed it, the separation of church and state is gone with the stroke of a pen. As of March 7, 2006, our nation’s illustrious leader signed another Executive Order, which tied the Department of Homeland Security to our leader’s “faith-based” churches. Wake up, all you non-profit churches – you now serve the federal government’s primary spying agency. That is now your primary function.
How stupid and positively corrupt can you possibly be to take money in exchange for manipulating your flocks of idiot sheep to the national slaughter? And will you also spy on your flock and provide reports to your new master? Remember that faith-based churches are now governmental agencies – just like public schools, mainline media, and all mass communication, etc. – nothing more and nothing less.
In exchange for money, have you agreed to pacify and organize your flock in the event of a national emergency? You certainly have, for you have been ordered to do so. You are being told what to do when more “crises” hits the nation, and we know more disasters will hit our nation, as all is now planned right down to our “weather emergencies.” All of this is providing the training and relocation exercises for the real crisis to come – the one that permanently collapses Constitutional America.
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IRS WARNS CHURCH MAY LOSE TAX EXEMPTION
Tuesday, November 08, 2005 – FreeMarketNews.com Free speech and the right to oppose policies you consider unjust may be even more at stake than we had thought under the present Administration. According to a Los Angeles Times story cited on What Really Happened, one of Southern California’s largest and most liberal churches could be losing its tax-exempt status, merely because of an anti-war sermon its now-former rector delivered, two days before the 2004 election. The Internal Revenue Service has warned the All Saints Episcopal Church in Pasadena, California, that it may be losing its tax exemption, citing a sermon by the Rev. George F. Regas, on Oct. 31, 2004. In his lesson that day, Regas (who had previously opposed from the pulpit both the Vietnam War and 1991’s Gulf War), imagined Jesus in a political debate with then-candidates George W. Bush and John Kerry. According to the story, he did not take sides or tell parishioners who to vote for, but he did criticize the war in Iraq, stating that Jesus would have called Bush’s pre-emptive war “a failed doctrine,” and that “Forcibly changing the regime of an enemy that posed no imminent threat has led to disaster.” Regas was rector of All Saints from 1967 to 1995, and was a guest speaker at that particular service. The response from the IRS was far from immediate, but the church received a notice on June 9 that “a reasonable belief exists that you may not be tax-exempt as a church,” citing an LA Times account of the Regas sermon. Perhaps most ironic is the fact that the IRS cited the Times’s coverage of the sermon, and not the sermon itself, as its basis for the decision; the Times went beyond quoting from the sermon’s text and characterized it as a “searing indictment of the Bush administration’s policies in Iraq,” which also described “tax cuts as inimical to the values of Jesus.” The IRS letter specifically cited these news report characterizations of Regas’s words. Meanwhile, current Rector J. Edwin Bacon was quoted as saying, “We are so careful at our church never to endorse a candidate. One of the strongest sermons I’ve ever given was against President Clinton’s fraying of the social safety net.” Phone calls by the Times, attempting to reach IRS officials in Washington, D.C. and Los Angeles for comment, were not returned. A further consideration is that churches all over California have been taking stances on both sides of the controversial Proposition 73, which would ban abortions for minors without parental notification. Some at All Saints believe they are being singled out in spite of the tolerance for this widespread political activity. Bacon said the church had retained the services of a Washington law firm with expertise in tax-exempt organizations, and told his congregation: “It’s important for everyone to understand that the IRS concerns are not supported by the facts.” In an October letter to the IRS, Marcus Owens, the church’s tax attorney and a former head of the IRS tax-exempt section, said, “It seems ludicrous to suggest that a pastor cannot preach about the value of promoting peace simply because the nation happens to be at war during an election season.” – ST staff reports – Free-Market News Network

Unincorporated Associations Are Not Unregistered New Testament Churches
By Dr. Greg Dixon–The subject that we are dealing with, in my opinion, is the most confusing subject among preachers and church lay folks and even attorneys that we have to deal with constantly at the Biblical Law Center. For instance, often preachers say to us, “Our church isn’t a 501(c)(3) church because we aren’t incorporated.” We will ask, “Does the church have a bank account, EIN #, trustees, Constitution and By-laws, conduct an annual business meeting, give tax deductible receipts, file tax-exempt forms, file for mercantile permits, support missionaries through an incorporated missions board, or is the church listed in a Denomination or Incorporated Fellowship Directory, etc.?” If the answer to any of these is “yes,” then even if the church is not incorporated, it has the trappings of a corporation; and besides this, by its very existence it is considered a tax-exempt organization by the Internal Revenue Service according to Publication 1828 – Tax Guide for Churches and Other Tax-Exempt Organizations. We do not have the space in this article to try and prove to the skeptics that all of the above are the trappings of corporate activities, and that there are many court cases and examples to give evidence of these facts. Many of them are in my book The Trail of Blood Revisited (Faith Publications – 4th Printing). The next error that we keep hearing is the erroneous idea that churches are automatically tax-exempt. Well, this isn’t true, either. Let’s examine this issue further. The IRS considers the unincorporated church to be a legal entity called an “unincorporated association” or “religious society,” to be treated as any other non-profit organization or “public charity” under Section 501(c)(3) of Title 26 of the Internal Revenue Code at 508.
508. Special rules with respect to section 501(c)(3) organization
(1) Mandatory exceptions. – (a) and (b) shall not apply to-
(A) churches, their integrated auxiliaries, and conventions or associations, or . . . First you will notice that all churches, whether incorporated or not, are considered to be 501(c)(3) tax-exempt public charities according to the IRS. Churches, regardless of doctrine, whether incorporated or unincorporated, are treated the same by the IRS. They do not have to file any forms for “tax-exemption.” But it does not say that they have a “Mandatory Tax- Exemption.” Under (1) it says “Mandatory exception.” Now there is a big difference between “exemption” and “exception.” For one, exemption is not mandatory, only the exception is mandatory. But before we look at the difference, let’s notice the status of the “association.”
1. The unincorporated church is considered a legal entity 501(c)(3) at 508 IRS State Church Defined IRS Publication 1828; pg. 1 Churches and religious organizations may be legally organized …under state law, including as un-incorporated associations, non-profit corporations, corporations sole and charitable trusts. But the problem is, if the church does any of the things mentioned above, they are involved in legal enterprises and are or have operated as a legal entity. It’s called entanglement.
2. The Association is one of the four recognized IRS Approved Churches mentioned above. Churches, organized in the four ways mentioned above, including the association, are exempt from corporate taxes at the federal and state level on what is called normal religious activities if they meet the preponderance of a 14 point criteria that was first officially announced by IRS Director Jerome Kurtz in January of 1978, which was the first time in America that this IRS State Church was defined. Beginning at that point all churches, to be tax exempt, must meet this definition in America today. See Pub. 1828 Pg. 1 – “CHURCH – Certain characteristics are generally attributed to churches. These attributes of a church have been developed by the IRS and by court decisions. [Editors note: not by the Bible] They include: a) A distinct legal existence (which includes one of the four mentioned in paragraph one above), b) A recognized creed and form of worship, c) A definite and distinct ecclesiastical government, d) A formal code of doctrine and discipline, e) A distinct religious history, f) A membership not associated with any other church or denomination, g) An organization of ordained ministers, h) Ordained ministers selected after completing prescribed courses of study, i) A literature of its own, j) Established places of worship, k) Regular congregations, l) Regular religious services, m) “Sunday schools” for the religious instruction of the young, n) Schools for the preparation of its ministers. “These characteristics, together with other facts…are used to determine whether an organization is a church for federal tax purposes.” (Emphasis mine) Now compare all of this drivel to the clear, simple language of the First Amendment to the U.S. Constitution. “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof.” The churches have traded 16 simple words of liberty for the quicksand of the 501(c)(3) trap that has polluted the pure flow of the gospel of grace from flowing throughout our land and even the entire world through the world wide missionary effort.
3. The difference between a Religious Organization and a Church We hear people say constantly at the Biblical Law Center that churches don’t have to be incorporated because churches have mandatory tax-exemption. This is not what the IRC says. It says a “mandatory exception” not “exemption.” There is a vast difference. Churches have a “mandatory exception,” but religious organizations do not, such as non-profit ministries like the Billy Graham Evangelistic Association, Inc. Para-church organizations do not have a “mandatory exception.” Neither do they have a “mandatory exemption.” First, if they want to be a non-profit organization, they have to file Form 1023 with the IRS. If they are accepted, then they have to file Form 990 annually. Not only are they exempt from corporate taxes, but they can also file for state property and sales tax exemptions. They can also receive tax deductible gifts from donors. But churches have these benefits automatically without having to file Form 1023 and the annual
990, and the pastor gets big time benefits too, but just hold on, the plot gets thicker.
4. Religious Organizations, including churches, have to meet strict rules to maintain their Tax Exempt Status – IRS Pub. 1828; pg. 1 “This publication explains the benefits and the responsibilities under the federal tax system for churches and religious organizations.” The IRS makes no distinction between churches and religious (parachurch) organizations. “No substantial part of its activity may be attempting to influence legislation,”
(Substantial is totally subjective on the part of the IRS) “The organization may not intervene in political campaigns.” “No part of the organization’s purpose or activities may be illegal or violate fundamental public policy.” Abortion, sodomy, unjust wars are all now a part of the federal “public policy” frame work of our nation. Back when the “fundamental public policy” reflected a Christian world view, the preachers were happy to accept these benefits, never considering the old adage, “Come shekels, Come shackles.” But the principle was still the same. Also, the organization and church, if it has minister “employees,” must collect and pay taxes to the federal and state government, which makes the church a collector and payer of taxes contrary to the scriptures. “And he said unto them, Render therefore unto Caesar the things which be Caesar’s, and unto God the things which be God’s.” – Luke 20:25
5. The difference between Exception and Exemption Note: IRS Pub. 1828; pg. 1 IRC: Section 501(c) (3) describes charitable organizations, including churches and religious organizations, which qualify for exemption from federal income tax and generally are eligible to receive tax deductible contributions. You will notice that the exemption isn’t automatic. The church must qualify by meeting and maintaining the standards set up for tax-exempt organizations. IRS Pub. 1828; Page 2 “Churches that meet the requirements of Internal Revenue Code (IRC) Section
501(c)(3) are automatically considered exempt. And are not required to apply for and obtain recognition of tax exempt status from the IRS. However, even though churches are generally eligible to receive tax-deductible contributions, to qualify for tax exemption, such organizations must meet the following requirements:” Note: Churches are automatically considered exempt and are not required to apply for tax exempt status but they still have to meet “the following requirements.” So churches do not have automatic tax exemption. There is a vast difference between these two words. Just because a church, even if it isn’t incorporated, doesn’t have to file for tax-exempt status, it still has to “qualify” and maintain its tax-exempt status by meeting all of the standards that tax exempt organizations meet. Applying for Tax Exempt Status: Employer Identification Number
(EIN) Pub. 1828 Continues “Every tax-exempt organization, including a church, should have an EIN, whether or not the organization has employees. An organization that does not have an EIN should file Form SS-4 Application for Employer Identification ry! A better analogy might be lifting the sheepskin and finding long yellow teeth connected to a very hungry tummy. I thank God for allowing us to go through this trial and gain the knowledge to help expose this terrible tyranny. I am also thankful for the wisdom and perception of Judge Davis and the appeals court in rendering and upholding a ruling that would not license the plunder of untold Christian congregations across our land. Pastor Duane Cleghorn New Covenant Baptist Church Campbellsburg, Indiana Joshua 1:8, 9 – This book of the law shall not depart out of thy mouth; but thou shalt meditate therein day and night, that thou mayest observe to do according to all that is written therein: for then thou shalt make thy way prosperous, and then thou shalt have good success. Jos 1:9 Have not I commanded thee? Be strong and of a good courage; be not afraid, neither be thou dismayed: for the LORD thy God is with thee whithersoever thou goest. There has been no repentance or acknowledgement of wrong doing on the part of Lewis in this whole sad spectacle. To him, everyone is to blame but him. This preacher is to blame because he says we influenced a church “split” to rebel against him, which is untrue. The
Ecclesiastical Council, a group of Baptist pastors, who at the request of the Shepherd Group examined all of the evidence and came to the basic conclusion of the secular courts in December 1999, is to blame, because they have no authority over his church and are a “Romish, Popish authority,” etc. The courts are to blame because they are crooked, etc. Now this is the strangest of all. In an email dated Dec. 14, Lewis admits that he lied in the Shepherd case in the following words: Sure I don’t confess to a stinking Marxist or Prostituting cop or lawyer/ judge something that they say is unlawful, if I have done nothing to break the laws of God! I am happy to “lie” like the Hebrew midwives did in Exodus 1:15-21; or like Rahab did in Joshua 2, James 2:25; and Hebrews 11:31.” This was in reference to Judge Davis’ excoriating accusations against him in his findings that said:
1. Trespass – By entering the property of Shepherd’s without permission and building fences within the boundaries of her land.
2. Conversion – By knowingly or intentionally exerting control over Shepherd’s property.
3. Lewis attempted to steal and attempted the offense of committed theft of Shepherd’s real estate.
4. Theft and Conversion – The Court finds that Lewis intentionally retained Shepherd’s real estate after he had by fraudulent and deceptive means convinced her to have it titled in Old Paths Baptist Church temporarily.
5. Fraud – Lewis intended to defraud and obtain title to Shepherd’s real property.
6. Deception – The Court specifically finds Lewis knowingly or intentionally deceived with the intent to obtain the proceeds of Shepherd’s dead husband’s life insurance. How do you think Judge Davis feels about this kind of treatment? Lewis is the one who asked the court to determine who was right. He is the one who subjected His church to a worldly court. He is the one who said by going to the court that he would abide by the court’s decision – and now he is saying that the court is “crooked?” Please see the article Unincorporated Associations Are Not Unregistered New Testament Churches on page 2 Number, in accordance with the instructions.” Again, we see the mind games they play. The word “should” as well as “may” are not imperatives in law, but rather are suggestions. However, in such an august setting as the IRC, it is given the color of law. Therefore, to be on the safe side, attorneys, CPAs, tax preparers, etc., because of a cowardly fear of “Big Brother,” recommend compliance. Banks then wade into the equation by demanding an EIN as if it is embedded in law. Then over time, the general practice becomes respectable, and then anyone who refuses to go along with the majority is looked upon as a misfit in society and is persecuted by the majority. Then the liberal news media finishes off the mass brainwashing job, aided by government, and heaps scorn on those non-conformists until judges and juries, through the courts, force the conduct into the respectability of law, bypassing the Legislative branch of government. Once the issue finally gets before a jury, generally in tax cases, either the judge instructs the jury to find the defendant guilty or the jury does it on their own. If it gets to the appeals courts, the justices then pick the corpse clean. This is the way a democracy – or rather a mobocracy – works. What we now have is an IRS recognized and controlled church in America, and without their approval and number, the Lord’s true churches cannot exist without a great deal of difficulty. This IRS approved State church includes weird religious cults of all kinds, witches covens, Jewish synagogues, mosques, Mormon Stakes or Buddhist Temples. The Supreme Court even allows the Babalu’s, a strange cult that cuts the heads off chickens in downtown Hialeah, Florida, to have their tax-exemption in spite of their violating the health laws of the city, because THEY HAVE THE NUMBER. When the Biblical Law Center aids in the organizing or reorganizing of a church using its methods, the church makes a Declaration that it is not one of these IRS “legal entities”, but rather a New Testament church recognizing the Lord Jesus Christ as its only Lord and Head.
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THIRTY WAYS THAT THE IRS TRIES TO CONTROL PREACHERS AND CHURCHES IN AMERICA
By Greg J. Dixon, Pastor Emeritus
Indianapolis Baptist Temple
Each of these propositions has been taken from IRS Publication 1828, Tax Guide For Churches and Other Religious Organizations, two letters from the Regional Commissioner of the IRS Cincinnati that the Indianapolis received through discovery, the twenty-two interrogatories that were included with the letters, and the 4 inch file that accompanied the letter with the news clippings on the church and pastor dating back to 1971.
The following demands are what the Internal Revenue Service requires of churches to maintain exemption from Federal Income Tax.
1. The church must have a “distinct legal existence” – According to IRS publication #557 that legal existence would date from incorporation, page 3. Therefore a church must be incorporated.
2. The church must admit that it exists by privilege granted by the IRS (tax-exempt) rather than by right granted by God through the Holy Scriptures, (non-taxable) recognizing another Head (State) rather than Christ.
3. The church must have a “recognized creed and form of worship”. The IRS must approve (recognize) the creed (belief) and form (manner) of worship.
4. The church must have a “definite and distinct ecclesiastical government.”
5. The church must have a “formal code of doctrine and discipline.”
6. The church must have a “distinct religious history.” This is denominational.
7. The church must be an “organization”.
8. The church must be an “organization of ordained ministers”.
9. The church must have these ordained ministers who are “selected after completing prescribed courses of study”. Like the Apostles, who had only “been with Jesus”, local Baptist churches many times approve pastors who are not educated at all in any formal way.
10. The church must have “established places of worship.” True churches many times have no permanent address (place of worship), but because of persecution and other reasons have moved from place to place.
11. The church must submit to the IRS by paying a user fee (tribute) for tax-exempt status. This would be contrary to the Scriptures, and U.S., and all State Constitutions.
12. The church must be engaged in activities that further “exclusively public Purposes rather than Private interests.” The true church of Christ exists for the personal and private interest of Christ her Head, not the State.
13. The church must answer to the IRS as to its “daily activities.”
14. The IRS controls all financial activities of the church including source, donors of $100.00 or more, and expenditures.
15. The church may not use cash, or it will be suspected of money laundering. All books and records must be available for IRS inspection at all times.
16. The church must act in the capacity of an informer to the RIS as to who serves at the church in the capacity of “pastors, associates, counselors, educational directors, teachers, office help, clerical, and maintenance personnel.”
17. The church must inform the IRS as to who the church helps in the area of charity.
18. The church must inform the IRS as to love gifts to evangelists and missionaries over $600.00 by filing a Form 1099 on each including those who are regularly supported.
19. The church must use only IRS approved methods of fund raising.
20. The pastor of the church must not preach against the tax system of the U.S. or say anything against the practices and tactics of the IRS.
21. The pastor of the church must answer to the IRS and give unlimited submission to the civil magistrate pertaining to all laws, federal, state and local, including “Public Policy.”
22. The pastor of the church must advocate, promote, and actively encourage race mixing if the church has an educational ministry.
23. The pastor of the church cannot influence legislation concerning licensure of church ministries.
24. The pastor of the church cannot engage in political activity in regard to opposing pornography.
25. The pastor of the church cannot actively support legislation that declares that children belong to their parents not the state.
26. The pastor of the church cannot actively support legislation opposing a state lottery or other gambling laws.
27. The pastor of the church cannot advocate support of the U.s. or State Constitutions as the Supreme Law of the U.S. or the various states.
28. The pastor of the church cannot actively participate in opposing the public school system.
29. The pastor of the church cannot declare publicly that the church is to obey God, not government.
30. The pastor of the church cannot oppose laws legalizing sodomy.
Conclusion: The entire forty-seven page booklet is available for a gift of any amoun including postage and shipping through:
Temple Books
P.O. Box 11
Indianapolis, Indiana 46206
E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Web: www.unregisteredbaptistfellowship.com
Unincorporated