In my last post, Worship Freely--With Permission, Of Course (click here to read), I suggested that the early Christians in the Roman Empire were persecuted not only because they were believers in Christ, but because they refused to apply to the state for permission to gather together and worship. While the Romans were very tolerant of diverse religious cults, one thing they would not allow was meetings of any kind that were not authorized by the State. The Christians during New Testament times recognized that to seek approval from the State to worship Christ would have been a public acknowledgement of Caesar's dominion over Christ! Did you ever wonder why the earliest Christians met in homes? A building for meetings could not be purchased, or even rented, by a group that was not incorporated and authorized by Rome.The founding of our nation, the United States of America, was something quite unique and truly wonderful. Our founding fathers recognized that the powers of civil government are completely separate from the powers of the church. Most Christians in present-day America have not been taught how awful it has been, historically, when the church and state have been united or have been partners--and unfortunately, church and state have been affiliated with each other in western civilization for most of the centuries since Constantine joined the church to the state in the fourth century.
Although we are blessed to live in a nation whose constitution has clearly recognized the separation of church and state, most churches in the United States have eagerly accepted government control over their assemblies by incorporating and applying to the IRS for status as 501(c)3 organizations. In his excellent book, In Caesar's Grip, Peter Kershaw exposes this phenomenon, calling it "the most cunning and diabolical con job ever perpetrated on the churches of America."[1] Kershaw estimates that 90% of churches in America have incorporated, and he points out that, "By the incorporation of churches, government has become the great franchiser of religion."[2] Kershaw notes that a corporation:
- Is a creature of the State.
- Seeks the permission of the State for its existence.
- Cannot exist without the expressed sanction of the State.
- Is subordinate and under the control of the State.
- Is answerable and accountable to the State.
- Is a special privilege of the State.
- Is a franchise of the State.[3]
Why do churches incorporate? Incorporation is necessary in order for a church to be able to apply to the IRS to be approved as a 501(c)3 organization per the IRS tax code. Church administrators think that approval as a 501(c)s will give them tax-exempt status so that contributions to the church will be tax deductible. What those conducting church business usually do not know is that, according to the IRS's own publication, Tax Guide for Churches and Religious Organizations (click here to read), churches that meet the requirements of IRC section 501(c)3, which most churches do (included are such things as not intervening in political campaigns), "are automatically considered tax-exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS."[4]
Why, then, would a church apply to a tax-exempt status that it already has? Ignorance of the law is probably the main reason. Also, church administrators think that obtaining the status of 501(c)3 somehow legitimizes them, so that they are viewed as being "official."
Given the nature of the new White house administration and Congress in Washington, I would venture to say that within a few years there may be some interesting requirements for 501(c)3 organizations. As a pastor, I'm glad I saw the handwriting on the wall before our church completed the incorporation process.
Footnotes:
1. Peter Kershaw, In Caesar's Grip (Branson: Heal Our Land Ministries, 2000), p. V.
2. Ibid., p. 70.
3.Ibid., p. 87.
4. IRS publication 1828, Tax Guide for Churches and Religious Organizations, publication # 1828, p.3.
