Congress shall make no law respecting an establishment of
religion, or prohibiting the free exercise thereof..."
-First Amendment U.S. Constitution
"Then render to Caesar the things that are Caesar's; and to
God the things that are God's."
-Matthew 22:21 (NASB)
The term "501(c)(3)", popularly associated with tax
exempt churches, comes from the Internal Revenue Code.
section 501, subsection (c), paragraph (3), that describes
religious organizations and provides for their being
"tax exempt".
This is among the worst things a church can be.
While it's generally understood that churches should be
tax-exempt due to the First Amendment, applying for 501
status obligates the church to follow certain rules set
down by the government, such as not endorsing/funding
any candidate for public office.
Would somebody please explain to me why a group
of free people can't get together and pool their money
together to endorse a candidate? Does a common faith
among this group suddenly make this wrong?
The doctrine of "separation of church & state" is not
in the Constitution. The Supreme Court wrote about it
in one of their decisions and its been pulled out of
context ever since. Churches are a part of our
country and our respective states and communities, just
as each citizen is. The First Amendment prohibits
congress from meddling with religion, not the other way
around.
But churches applying for 501 status agree they will
maintain their internal practices in accordance with
government wishes. They agree they will not
influence legislation, endorse cadidates, or (on a
state level) even marry people within their church
without a government approval.
These churches are not private churches. They are public
corporations subject to every whim and fancy of the
government, and like Microsoft, possibly even subject to
anti-trust laws (can we imagine the Catholic church being
ordered to split up because protestant churches were being
forced out of the market for the faithful?). This certainly
does include so-called "equal opportunity"
anti-discrimination controls of who they may & may not hire
& fire should the government decide to impose such a decree.
There are benefits, of course. Donations to non-501
churches are not "tax deductable", so applying for
501 status generally results in more donations - further
monetary incentive churches have to apply for 501 status.
In essence, these churches have replaced God with
government. Government is the head of the church.
Of course, the cheerful giver givith unto God to get a
tax deduction!
Give me a break!
There is nothing wrong with the Internal Revenue Code.
Churches are simply applying for something they
do not need and should not have, usually out of
ignorance. Most just ass-u-me that the law requires
them do apply. But there is no such law.
A true church consists of a people of common faith that
come together to worship God and do whatever else they
wish to do, (so long as they offend no right of any
person) including participate in political activities.
A true church does not subject itself to government, or
seek public benefits. It especially does not do so to
get more money from it's members.
Others far more knowledgable in this area have authored
much on the subject. An audio tape available through
the Save-A-Patriot bookstore is entitled "Does the
Church serve Caesar?" It's very, very good.
There are a scattering a private churches throughout the
country, and more are waking up as people wake up to
reality and seek to drop the 501 status. We can hope
this trend continues to pick up steam.
One reader contributes the following:
Your website is most forthright and honest. Thank you.
I observed your article on 26 U.S.C. §501(c)(3). I
thought you might want the rest of the story found in 26
U.S.C. §508(c)(1)(A). If it makes sense, you may want
to pass this on to your readers.
§ 508. Special rules with respect to section 501(c)(3) organizations
- (a) New organizations must notify Secretary that they are applying for recognition of section 501(c)(3) status
Except as provided in subsection (c), an organization organized after October 9, 1969, shall not be treated as an organization described in section 501(c)(3) -
- (1) unless it has given notice to the Secretary in such manner as the Secretary may by regulations prescribe, that it is applying for recognition of such status, or
- (2) for any period before the giving of such notice, if such notice is given after the time prescribed by the Secretary by regulations for giving notice under this subsection.
- (b) Presumption that organizations are private foundations
Except as provided in subsection (c), any organization (including an organization in existence on October 9, 1969) which is described in section 501(c)(3) and which does not notify the Secretary, at such time and in such manner as the Secretary may by regulations prescribe, that it is not a private foundation shall be presumed to be a private foundation.
Subsections (a) and (b) shall not apply to -
- (A) churches, their integrated auxiliaries, and conventions or associations of churches, or
- (B) any organization which is not a private foundation (as defined in section 509(a)) and the gross receipts of which in each taxable year are normally not more than $5,000.
- (2) Exceptions by regulations
The Secretary may by regulations exempt (to the extent and subject to such conditions as may be prescribed in such regulations) from the provisions of subsection (a) or (b) or both -
Some might find the above useful, as though they need
to check with the government to find out if it's okay
to form a church. But I occasionally get together with
my friends and we pool money to order pizza, attend
local events, or just hang out or whatever. If we decided
to call ourselves a "church", would we need to consult the
federal code to see what to do?
The First Amendment should be quite sufficient.
Neil McIver