The Church & Incorporation - 1

John Weaver | SermonAudio

Lecture MetadataDetails
SpeakerJohn Weaver
SourceSermonAudio
Media ID417132040489
SubjectCivil Government
CourseCivil Government: Power, Nations, and Constitutional Order: Where We Are & How We Got Here
GenreSermon
Date1997-09-28
Dictation Name
BookBook 093: The Church & Incorporation — Chapter 1
Source Timed Segments97

Synopsis: John Weaver argues that church incorporation and 501(c)(3) status constitute a denial of Christ's headship, making the church a creature of the state subject to its control. He traces historical Baptist opposition to incorporation, explains the legal implications, and calls believers to recognize Jesus Christ as Lord over every area of life, including ecclesiastical governance.


Formatted Transcript

Introduction: The Question of Headship

Weaver introduces the topic of church incorporation and poses the central question: Is Jesus Christ the head of the church, or is the civil government?

Ephesians chapter 1. I'm going to be preaching an unusual message for me today because I normally preach expository, and this is not going to be an expository message. And I'm sure that most of you probably are aware of some of the issues that I'm going to touch upon today, but I want to develop it a little thoroughly. I want to deal with the church and incorporation. And I'm going to show you what has happened to our churches in this country, and one of the reasons why we're in the mess that we're in. So look at Ephesians chapter 1, and let's begin reading with verse 20. In fact, this is talking about the greatness of God's power in Christ when He raised Him from the dead. In fact, let's begin reading with verse 19:

Scripture Reading — Ephesians 1:20-23
"And what is the exceeding greatness of His power to us who believe, according to the working of His mighty power, which He wrought in Christ when He raised Him from the dead, and set Him at His own 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 world, but also in that which is to come. And hath put all things under His feet, and gave Him to be the head over all things to the church, which is His body, the fullness of Him that filleth all in all." Now look at verse 22: "And hath put all things under His feet, and gave Him," that is Christ, "to be the head over all things to the church." Now look at Ephesians chapter 4 and verse 15. Ephesians 4, verse 15:

Scripture Reading — Ephesians 4:15
"But speaking the truth in love, may grow up into Him in all things, who is the head, even Christ."

Once again, Christ is the head. Look at Ephesians 5, verse 23. Ephesians 5, verse 23: "For the husband is the head of the wife, even as Christ is the head of the church, and He is the Savior of the body." Turn right over to the book of Colossians chapter 1 and look at verse 18. Ephesians, Philippians, Colossians. Colossians 1 and verse 18. Once again, referring to Christ: "And He is the head of the body, the church, who is the beginning, the firstborn from the dead, that in all things He might have the preeminence." Note the Scripture says that Christ is the head of the church.

Look in Colossians 2 and verse 10. In fact, let's begin with verse 9: "For in Him," that is in Christ, "dwelleth all the fullness of the Godhead bodily, and you are complete in Him who is the head of all principality and power.

Scripture Reading — Colossians 2:9-10
" So Christ, then, is the head of all principality and power. Now let me begin by asking you a question. Here it is: Is Jesus Christ the head of your church, or is the civil government the head of your church? Let me ask it another way. Who actually runs the churches in this country? Is it Jesus Christ, or is it the civil government? I could ask the same question another way. Who has ultimate say, ultimate authority, or ultimate jurisdiction over your church? Is it Christ, or is it the government?

Historical Baptist Opposition to Incorporation

Weaver cites Isaac Backus and the Warren Association (1791) to show that Baptists historically opposed incorporation because it gave the state authority over the church and allowed unconverted members to control church affairs.

Now, I want you to understand that this issue of incorporation is not an issue of recent origin. It has been around for a long time. I want to read to you from Isaac Backus. Isaac Backus was a famous Baptist preacher back in the 1780s and the 1790s. In fact, Isaac Backus is referred to as the elder statesman of the Baptists. There were particular pushes back in the 1700s to incorporate the churches. Now listen very carefully as I read from the life of Isaac Backus: "The obvious reason for incorporation was to comply with the decision in the Cutter case," which is a previous court decision, "and thus be sure that religious taxes paid by Baptists would be returned to their own ministers by parish or town treasurers."

Now let me explain something to you. You see, especially in the New England states, everybody paid religious taxes. Everybody, and those religious taxes usually went to support the state church, which would have been at that particular time some congregational church or some Puritan or some pilgrim church. Well, the Baptists were distinct from that, and the Baptists, as well as a lot of other people, said, "Look, it's not right that we have to pay taxes to support other people in their religious beliefs when we don't even agree with them." So they came up and said, "Well, if you will incorporate, if you will become a state recognized church, then we will return your religious taxes back to you."

So I'm continuing to read: "For some Baptists, a more compelling reason was to enable a congregation to make binding contracts between its members and its pastors, thereby guaranteeing regular payment of a decent salary. Backus has often criticized his brethren for covetousness in failing to give adequate voluntary support to their pastors. But he could never regard the relationship between a pastor and his flock as a purely civil contract enforceable by law. He viewed the relationship at all levels as purely spiritual. To use the state to collect salaries was as wrong for the Baptists as for the Congregationalists. Backus also believed that incorporation acknowledged the right of the state to decide which churches could and which churches could not be chartered. In addition, incorporation gave all persons in the congregation the right to vote on building or repairing the meeting house as well as paying the minister's salary. The unconverted members might then be able to outvote the converted, thereby allowing the worldlings more power over the saints." And then he goes on.

Now, here is another interesting article. Here is one church that was wanting to incorporate, and it asks the Warren Association, which was an association of Baptists in 1791, whether or not it should incorporate. And here is the decision of the Warren Association back in 1791, quote: "That it be earnestly committed to the churches belonging to this association that by no means they are to apply to civil government for incorporation, because we cannot consent to blend the kingdom of Christ with the kingdom of this world, nor to support it by the power of the civil magistrates." So even back in the 1790s, they understood that, number one, to incorporate a church gave the state the authority over the church. It gave the worldlings the power over the body of Christ. Now, there was another court case in 1810.

This was Barnes versus the First Parish of Falmouth. So Falmouth, Massachusetts in 1810. Massachusetts at this particular time, and Barnes was the man who was pushing it, was insisting that religious organizations incorporate in accordance with state laws if they wanted to receive and enjoy the benefits made available by the states.

The Legal Nature of a Corporation

Weaver explains that a corporation is an artificial person created by the state, subject to state control, with no constitutional protections, and governed by a board of directors rather than Christ or the pastor.

Now, I'm going to read to you some distinctions drawn up by Al Cunningham. Al Cunningham is a constitutional attorney who lives out in California. And I want you to listen, first of all, to the relationship between the corporation and the state. Al Cunningham, the attorney from California, drew up this distinction. First of all, here's the relationship between the corporation and the state. You're going to hear me say this a little bit later. Number one, the corporation is created by the state. Now, that's very important. The corporation is created by the state. It's a creature of the state. Secondly, the corporation is sanctified by the state. Thirdly, the corporation is empowered and energized by the state. I'll explain that. And fourthly, listen closely, the corporation is subject to the state in all things.

So if our church was named Freedom Baptist Church, Inc., that is Freedom Baptist Church Incorporated, that means Freedom Baptist Church is going to be subject to the state in all things. And I'll explain why and show you why in just a little bit. Here are the attributes of a corporation. First of all, the corporation is an artificial person. That means the corporation is not a real flesh-and-blood person like you and I are. Okay? That means this: Since the corporation is an artificial person, there are no protections given by the Constitution to an artificial person. So if our church is Freedom Baptist Church, Inc. and the state attacks us and we start claiming our constitutional rights, guess what? We don't have any. Number two, the corporation is a citizen of the state of incorporation for the purpose of determining jurisdiction, both state and federal. So whenever the state incorporates a corporation, then that corporation is a citizen of the state and therefore jurisdiction is determined both statewide and federal.

Thirdly, the corporation has an existence distinct and separate and apart from its members. So let me just explain this to you. If our church was incorporated, someone could come around and sue the incorporation without suing any of us. Why? Because it's separate. It's distinct. So many people say, "Well, that's an advantage." Well, I think you're going to find it's probably a disadvantage a little bit later. Fourthly, the corporation, except when restricted by statute, has unlimited existence. That is, it's unaffected by changes in personnel and members and directors and officers, that kind of thing. Fifthly, the members of the corporation are not the owners of the corporate property. Let's suppose we spent $50,000 in buying this property, and then we incorporated it. Guess what? We don't own this property. The corporation does. You'll understand why that's important a little bit later. All the powers of the corporation are exercised by and under the authority of a board of directors. Members of the board have no individual power apart from the board as a whole.

In other words, listen to me. If we are incorporated, not only is Jesus Christ not the head of the church, the state is. But the pastor is not even the under-shepherd or the head under Christ, as the Word of God declares. In other words, the board would be in control under the state, not the pastor. Next, the members of the corporation have no direct control over the affairs of the corporation. Only the board takes care of that. And then next, all the bylaws which are drawn up by the corporation or that which control the corporation are the statutes made by the state.

Now, a corporation is basically something that glorifies man in all things. Let me read to you then this definition of a corporation: A corporation is an artificial person created by the state according to the authority of the state statute and state constitution. The corporation has an existence separate and distinct and apart from its members. The corporation is founded, organized, and energized by statutory authority and is controlled by a board of directors elected by the members of the corporation. The directors exercise only such powers as conferred upon the board by statute, bylaws, and articles of incorporation. The head of the corporation is a board which is in submission to state law. So very obviously then, we have a state that would be controlling the corporation.

Case Studies: The Consequences of Incorporation

Weaver recounts the cases of Everett Sullivan (Nebraska), Matthews v. Adams (Florida), State Street Baptist Church (Kentucky), and Lester Roloff (Texas) to illustrate how incorporated churches have been controlled and penalized by the state.

And the state came in and said, "We're going to license and certify your teachers and we're going to tell you what kind of curriculum you can use." And Everett says, "No, you're not." And I want you to know they closed that church down, they closed that ministry down, they padlocked that church and refused to let them even enter in for preaching. I had a number of pastor friends out there when they came to padlock it. Now listen to me. There were over 200 pastors kneeling in that church praying, and state troopers and sheriff's deputies and police officers came out there and bodily carried those pastors out and dropped them on the ground and padlocked that church. They threw Everett in prison along with some of his men, put him in jail. And here is what happened.

Now I want you to listen to me carefully. Judge Raymond Chase asked the sheriff to bring Everett out of his cell about 10 o'clock one night for a little private meeting. And so Everett came into the judge's chambers and the judge asked Everett to begin with prayer. And Everett prayed. Now, listen, I'm quoting exactly. Everett says, "He," that is the judge, "first began by asking me to close the school. When I refused, he asked if I would move it outside of his jurisdiction or just get it out of my jurisdiction. Again, I refused."

"He then made a statement that got my attention. He said, 'Pastor, you're ninety-five percent right in your arguments, but you're five percent wrong.' And I responded, 'If you can point out where I'm wrong, I will repent and make changes.' He then pulled from the file the pleadings that had been filed and asked me to read the heading. I read, 'The State of Nebraska et al.,' that is, and others, 'Attorney General Paul Douglas versus the Faith Baptist Church, a Nebraska corporation.' At that point, he stopped me and said, 'Would you read those last few words again?' I read them again: 'Faith Baptist Church, a Nebraska corporation.' He then asked me, 'Is that a heavenly corporation?' I replied, 'No.' He asked me again, 'Is that an angelic corporation?' I replied, 'No.' He asked me thirdly, 'Well, what kind of corporation is that?' I responded, 'According to the heading, it is a Nebraska corporation.' He then asked me a strange question: 'Pastor, who owns your buildings?' I answered, 'The Faith Baptist...' I'm beginning to see the light."

"The corporation owns the property. The judge responded, 'And who owns the corporation?' And I said, 'Nebraska.' And he said, 'That's right. Now, listen, he told me that he was going to padlock my church again, and he wanted to explain to me that that was the most terrible thing that he could do since the leaders in Lincoln, Nebraska have requested that he bulldoze it down and burn it. And the state had the jurisdiction and authority to do so because those properties belong to a corporation owned by the state of Nebraska and it is breaking the laws of the state of Nebraska which the charter forbids it from doing.'" Isn't that interesting? So Everett had a wake-up call back in 1983 when he found out that if you were incorporated, the state actually owns your property.

Now, there's a case down in Florida, and I don't have that with me. I had it and I've loaned it out and I never got it back. But the case is called Matthews versus Adams. And here was a church that had some dissident members. They got mad. They got irate and they left over how some money was being spent. They didn't like the way the money was being handled. And so they then took the church to court.

And the church's argument was this: "The court has no jurisdiction at all over how we spend our money, how we handle our money or whatever." And guess what the court did? The court says, "You're wrong. When you became incorporated, you submitted yourself in matters of jurisdiction to the state and money is one of them. We have every right to tell you how to handle your money and what kind of business meetings you will have. And henceforth, we command that you have business meetings henceforth and forever." Well, guess what? The church appealed to the appellate court and guess what happened? The appeals court upheld the ruling of the lower court and said, "Well, the only thing we're going to change is you don't have to have the business meetings forever, but you do have to have them a certain time every year where everybody can attend. And we command you to do that. And let me tell you something, you will do that and we will check to make sure you do that because you're incorporated and you're subject to us."

Now, if that's not plain enough, I want to read something to you. I'm going to read it to you in black and white. And if you don't believe me, you go look up from the Court of Appeals of Kentucky, you'll find it in 616 Southwestern, second edition, page 801. Here was the State Street Baptist Church. The State Street Baptist Church had been in existence 140 years in 1973. They decided to incorporate and they did. Now, please remember, they'd already been in existence for 140 years without incorporation. So they incorporated. Well, the church just kept on doing things the way it kept on doing things. Well, you know, their business meetings were very informal, very infrequent, and once again, there were some irate members that took the State Street Baptist Church to court. And listen to what the court says.

This is an appeals ruling. Here is what it says, quote: "The business of the church was conducted in a rather informal manner in accordance with its customs. Although this kind of conduct might be suited to church tradition, it does not comply with the requirements of the statutes regarding non-profit corporations." Here's what the judge says: "Once the church determined to enter into the realm of Caesar by forming a corporation, it was required to abide by the rules of Caesar, or in this case, the statutes of the Commonwealth of Kentucky." Did you hear what the judge said? The judge said, "Church, you was doing all right until you incorporated." "We had no jurisdiction over you. We had no authority over you. But when you incorporated, you submitted yourself to us. And since you submitted to us, then we're going to take care and make sure that you do exactly what we tell you to do."

Now, many of you will remember a man by the name of Lester Roloff. Lester Roloff was a dear friend of mine, and I enjoyed hearing him preach and teach and sing. He couldn't sing, but he'd bless your heart and break your heart every time. He could not really preach expository, but he could sure tell you some things that stir your heart. But Lester Roloff had all of these homes, you know. He had a home for drunks. He had a home for wayward boys, a home for wayward girls. And the state of Texas came upon Lester Roloff and said, "We're going to license those and certify those, and you're going to meet our minimum standards." Well, everything that Lester Roloff did was top notch. In fact, the state said if he would just submit to them, he would pass all of their inspections instantly because they knew that everything he had was far above whatever they required. And Lester, I've heard him say so many times, he said, "Why should I submit to the state's minimum standards when I meet God's maximum standards?" Well, he had those homes under Roloff Evangelistic Enterprises Incorporated. Well, when he was attacked and it looked like there was going to be problems, he transferred those homes over to People's Baptist Church, which he pastored. The only problem was it was People's Baptist Church Incorporated.

And when it finally got to court, the judge says, "Although you oppose licensure, the court determines that you don't oppose it in every area. That is, you're inconsistent because you were incorporated, and incorporation is a type of license. And since you've submitted to licensure in one area, you must submit to licensure in the other areas as well." And what did the judge say? The judge just said that if you were incorporated, then you were officially licensed as a church by the state.

Now, I want to read just a couple of things to you. This is from the Florida statutes. It's the same in Georgia. In fact, I've been in most of the states in this country, and I've looked at a number of the books, the state law books on corporation, and all of them say basically the same. But listen to this. I'm just quoting from the Florida Business Corporation.

State Statutes and Corporate Control

Weaver reads from Florida statutes to show that incorporated churches must have a board of directors, keep membership books, and submit to state inspection, effectively making the state the head of the church.

According to 617.01 paragraph 2, a corporation not-for-profit—that's what most churches are when they incorporate, a non-profit organization—a corporation not-for-profit means a corporation, no part of the income of which is distributable to its members. So, Brother Weaver, when we take up this offering, we don't distribute it out amongst the members. Well, yes and no. You give your pastor a love offering. I'm a member. What if some of you folks got sick? What if you got out of work? What do we do as a church? We take up an offering and we give it to you. We are violating a state law when we are incorporated if we do that. Because no money is to be distributed to the members. 617.021 says it contains a list of 16 corporate powers. You remember I told you that a corporation is energized and sanctioned by the state.

Who gives the churches its energy? Who gives the churches authority? Is it the state or is it Jesus Christ? 617.023 states that every nonprofit corporation must have a registered office and a registered agent. Does a pastor really want to be the registered agent of the state? Do we want our church building to be a registered office for the state? Listen to what 617.026 says: "All corporate power shall be exercised by or under the authority of a board of directors, managers, trustees." I thought Jesus Christ was the head of the church. I thought the pastor was the under-shepherd. 617.041 requires that incorporated churches keep a membership book containing the name and address of each church member.

Let me ask you a question. With all the persecution and oppression going on, how would you like to give me your name, address, and Social Security number so I can hand it over to the government when they ask for it? It's none of their business. You see what I'm saying? But if you're incorporated, it is their business, for they energize you and sanctify you. 607.157 requires that a corporation keep permanent records, minutes of all meetings of its shareholders, its members, its board of directors, etc. Permanent records? Why is the corporation demanded to keep permanent records? I'll tell you why: because the state can come in at any time and say, "Show me those records. We've come to inspect them."

607.1430, the law says that a circuit court may dissolve a corporation if the corporate assets are being misapplied or wasted. Did you hear that? The district court then determines whether or not the monies are being misapplied or wasted. So when you incorporate, in effect, you are asking the state for permission to exist.

The Illusion of Tax-Exempt Status

Weaver argues that churches are tax-immune by nature, not tax-exempt by state permission, and that 501(c)(3) status imposes restrictions on political speech and legislative activity.

Now let me pause right here and tell you this. First of all, churches are not tax-exempt. They are tax-immune. Why? A church is a totally separate jurisdiction from the state or from the government. The government has no authority over the church. Let me ask you, how many times has the state of Georgia taxed the state of Alabama? None. How many times has the state of Alabama taxed the state of Florida? None. Why? Because it's a separate entity, it's a separate jurisdiction. The state of Georgia has no authority over the state of Alabama. The state of Alabama has no authority over the state of Florida. Each is a sovereign independent entity. The church is a sovereign independent entity, distinct and apart from the government. I could go

into a lot of history and show you this, but I'm just simply pointing out the fact God has only created three basic institutions. He created the family, which is a ministry of education. He created the church, which is a ministry of grace, and He created the state, which is a ministry of justice. And when you leave your sphere of jurisdiction, you lose your authority. It's that simple. The state cannot come over to this church and say, "Now, Pastor Weaver, you can't preach these things." The state has to keep its mouth shut. It has no authority over this church. This church cannot go to the state and say, "Now, look, you can execute that murderer over there." God says they can. You see what I'm saying? I have no authority to tell the state it can't do what God says it can do. And the state has no authority to come over here and tell the church it can't do what God says it can do. And when you leave your sphere of authority, you lose your authority.

Now, I want to use the term "tax exempt" only because that is what we're familiar with. But so many people say, "Well, Brother Weaver, if you are not a tax-exempt church, if you do not have a tax-exempt number, then that means the monies that I give to the church cannot be deducted from my taxes." Well, let me tell you something. If the only reason you're giving money to the church is to deduct it from your taxes, you're giving for the wrong reason anyhow. But you say, "Brother Weaver, I'd like to deduct it." I understand that because I don't want anybody to steal from me either. But you say, "Well, you don't have a 501(c)(3) tax-exempt number. We can't deduct our money." Are you listening? I want to show you this.

I'm not making this up. You see that at the top? IRS Publication Number 557, Tax-Exempt Status for Your Organization. I didn't write this. The federal government, the IRS, whoever you want to call them, did. And by the way, it's very interesting. They have a little snippet here of the Declaration of Independence on the bottom. It's interesting that they say that here, and it's very difficult to read, "the laws of nature and of," and then it stops.

Does anybody tell me what comes next? "Nature's God." Isn't that interesting? They leave "Nature's God" off. But here is what the official publication of the IRS says, 557, "Churches." I'm quoting exactly verbatim. Here it is: "Although a church, its integrated auxiliaries, or a convention or association of churches, is not required to file Form 1023 to be exempt from federal income tax or to receive tax-deductible contributions, such an organization may find it advantageous to obtain recognition of exemption." Did you just hear what they said? Churches do not have to file any forms to be tax-exempt. They don't have to have a 501(c)(3) tax-exempt number to be taxed. They already are. But they went on to say, "Churches may find it advantageous to receive recognition." I was pastoring in Jessup, and we had a gentleman give a very large donation to a missionary. It was in the thousands. And our church sent every cent of that money to the missionary, just like this fellow requested. Then the next thing you know, he was being audited, so he called me and wanted a letter stating he had given this amount of money. So we, on church stationery, signed by the church treasurer, we said that such-and-such had given such-and-such for such-and-such years. Well, he called me back all excited, all bent out of shape.

He said, "The IRS won't accept that. They've got to have your 501(c)(3) tax-exempt number. They're not going to allow it." I said, "We don't have a 501(c)(3) tax-exempt number and they will allow it." And so he said, "Well, I'll tell them what you said." And so he told them and he called back again, very upset. He said, "They said they will not take it and they will not allow it unless you have a number." I said, "Sir, you tell that IRS agent to look in his Publication 557, page 17, chapter 3, read the heading under 'Churches,' and you tell him that I said that if he doesn't allow it, our church will personally enter a suit against him." He called me back the next day, said, "It's all taken care of." I said, "I thought it would be," you know. They say it themselves.

Now, I'm just simply saying. Here is the Tax Guide for Churches and Other Religious Organizations. Did you get that title? "For Churches and..." What? A church is not a religious organization. The church is a church. Okay, this is put out by the Department of the Treasury, Internal Revenue Service, Publication 1828, in September of '94. Let me read something to you. Listen to this.

"Does the church have to contact the IRS in order to be exempt from income taxation? No." Now listen: "Churches, their integrated auxiliaries, and conventions or associations of churches are not required to apply for and obtain recognition of tax-exempt status from the IRS in order to be treated as tax-exempt, provided they meet the requirements of Section 501(c)(3)." What does it say? If your church is already exempt, you don't need their number. That's two publications in which they just said the same thing. Now, it's interesting how that the IRS then turns around and tries to give fourteen characteristics of a church. It may surprise you. There is no definition of a church in the Internal Revenue Code. There is no definition of a church in any congressional law book. I want you to listen to this. Boy, you're talking about a setup. "These attributes have been developed by the IRS and by court decision. Here are general characteristics generally attributed to churches."

Now listen, number one: "A distinct legal existence." What did they just say? We want you to be incorporated. "A recognized creed and form of worship." Recognized by whom? See? "A definite and distinct ecclesiastical government. A formal code of doctrine and discipline." Listen: "A distinct religious history." I got so tickled a number of years ago, Pastor McCurry in Atlanta, his church was being attacked by the IRS and they wrote him a letter and they wanted to know where he had a distinct legal existence and a right to be a church. Guess what he did?

He sent him a Bible. He said, "Read it for yourself." Then they wrote him back and wanted to know his distinct religious history. Guess what he did? He sent him another Bible. He said, "Read it for yourself." They wanted to have a copy of his constitution and bylaws. Guess what he did? He sent him another Bible. "Read it for yourself." I don't know. He probably sent him 10 or 12 Bibles before it was all over.

And finally, they just dropped it and left him alone. But the point I'm trying to make is, here the IRS is trying to say here are 14 distinctions that they apply to the church. Listen to some of these: "A literature of its own." How many little churches do you know that has its own literature? Listen to this: "Sunday schools for the religious instruction of the young. Schools for the preparation of its ministry." I mean, churches have schools for the preparation. What are they trying to say? They're trying to say, if you're not a tax-exempt incorporated denomination, normally we're not going to recognize you. Very obviously, I don't want to be recognized by them. I don't want to be sanctified by them. It's just that simple.

Now, let me show you something else. Churches that have incorporated and have a 501(c)(3) tax-exempt status are very limited in what they can do. You say, "What are you talking about?" Are you listening? We're talking about incorporated churches now. We're talking about 501(c)(3) tax-exempt churches. This is their own document, not mine. "What are the restrictions on legislative activity that may be engaged in by churches? In general, no organization, including a church, may qualify for tax-exempt status as a charitable organization if a substantial part of its activities is attempting to influence legislation."

So if you and I are trying to get our legislature or legislators to abolish abortion or fight sodomy or hang the murderers, guess what? We're violating our 501(c)(3) tax-exempt status and it can be taken away from us. Isn't that interesting? That is if we are that. "What constitutes attempting to influence legislation? What constitutes legislation?" In other words, you can't lobby. You can't do anything. Listen to this.

"What are the consequences that result from excessive legislative activity?" What is excessive legislative activity? Who defines it? "What are the restrictions on political activity that may be engaged in by churches?" And then it goes on. Listen to this: "All Section 501(c)(3) organizations, including churches, their integrated auxiliaries, conventions, or associations, are prohibited from participating in, or intervening in (including the publication or distribution of statements), any political campaign on behalf of or in opposition to any candidate for public office." In other words, the church cannot say, "Bless God, I stand behind Charles Collins" or "I stand behind someone." If we do so, we have violated. If you don't believe that, you contact a pastor by the name of Daniel Little. His church was just named the Church at Pierce Creek. When Bill Clinton was running for president the first time, he put out a little flyer that Bill Clinton favored sodomy, that he favored abortion and all this kind of stuff. Guess what?

They came up and closed him down, cost him millions of dollars. Why? Because all he did was say, "Christians can't support Bill Clinton because he's a sodomite lover and abortionist and immoral and wicked and ungodly." You say, "Brother Weaver, I thought we had free speech." Well, you know, if you're a 501(c)(3) incorporated church, you don't have free speech. It's just that simple. Listen to this: "If you violate this, possible injunction." Listen to it. I'm reading from their own literature: "Where a Section 501(c)(3) organization has flagrantly participated in a political campaign, the IRS may go to court for an injunction to prevent further abuse and to ensure that the organization's funds are preserved for charitable purposes." What they say: "We can take you to court and stop you." Why can they do that? Because you're a creature of the government. They made you. They sanctioned you. And they can stop you.

Now, I want to read something to you. You say, "Brother Weaver, I just can't believe all this." Listen to this. This would be downright hilarious if it was not so sad. I've had preachers tell me, "Well, Brother Weaver, I'll fight. I'll stand up. I'll take a stand when they start telling me what I can and cannot preach." If you are a 501(c)(3) tax-exempt incorporated pastor and church, they already tell you what to preach.

The Lordship of Christ vs. Caesar

Weaver traces the historical conflict between Christ's lordship and Caesar's claims, from the first century to the Reformation, and asserts that the modern church has submitted to civil government instead of Christ.

Let me explain something to you. Many may not realize that in 14 B.C. there was a bright star that shone in the heavens. Caesar Augustus, who was then on the throne, declared that to be a divine omen, and he had had great victories militarily, economically, and politically. He had broadcast throughout the entire Roman Empire,

Scripture Reading — Acts 4:12
"There is none other name under heaven whereby you must be saved other than the name of Caesar Augustus."

Now that may sound familiar. If it doesn't, you need to read Acts 4 and verse 12, where Peter said,

Scripture Reading — Acts 4:12
"There is none other name under heaven given among men whereby we must be saved than the name of Jesus Christ."

And when Peter said that, he was declaring war upon the Roman Empire. Why? He was saying Caesar is not Lord, Jesus Christ is Lord. Now listen to me. Everybody in here knows that in the Roman Empire, Christians were thrown to the lions.

They were burned at the stake. They were slaughtered. They were mutilated. Please understand this. Those Christians were not put to death because they were Christians. In Rome, you could believe whatever you wanted to believe. If you wanted to believe in Zeus, go for it. If you wanted to worship Aphrodite, more power to you. If you wanted to worship Venus, that was your cup of tea. If you wanted to worship Jesus Christ, have at it. They could care less.

Just so, once a year, you swore by the genius of Caesar. Once a year, you supported the emperor cult and you said, "Caesar is Lord." That is, Caesar gives me the privilege of believing and living and doing and being. And those Christians would not say Caesar is Lord. They said Jesus Christ is Lord and Caesar is to be in submission to Jesus Christ. Thus they were put to death, not because they were Christians, but because they were counted as traitors to the Roman Empire. They were counted as treasonous individuals. They would not support the current governmental, politically correct philosophy, so they were executed. So the question in the first century was, "Who is Lord?" A little bit later in the 15th century, the question was, "How are we saved? Are we saved by works or are we saved by faith?" It was there that God raised up Martin Luther, opened his eyes to justification by faith. And in 1517, October the 31st, he nailed his 95 theses on the castle church door at Wittenberg, Germany.

It was there that the great Reformation began. And that is where we get the principle that we're justified by faith. We didn't get it from there. We get it from the Bible. But that's where God used Martin Luther and those with him to awaken people that we're not saved by works, we're saved by grace through faith. Do you realize a little bit later on, in the 17th century, the issue was the kingship of Christ? John Knox of Scotland, he thundered out that Jesus Christ was king.

He refused to submit to the Queen. And the Queen said she feared the prayers of John Knox more than all the armies of Europe. Why would he not submit to the Queen? Because the Queen was a wicked, vile, reprobate tyrant. And he said it's wicked to do so. Who is king? During the time of John Calvin, who is God? Who is sovereign? Is God sovereign or is man sovereign?

And you can go all down through the centuries and when you come to this century, guess what? It is all revolved right back around to this same initial question: Who is Lord? Folks, let me tell you something. We've got to really genuinely open our eyes and ask ourselves, who is Lord? I'll have to preach the rest of this later when I come back, but listen, do you know what Jesus Christ said? Luke 6 verse 46, Jesus Christ said, "Why call you Me Lord, Lord, and do not the things which I say unto you?" The word "Lord" means boss, owner, master, sovereign. He says, "Why call you Me Lord, Lord, and do not the things which I say unto you?" What is He saying? He's saying, "I'm not really your Lord unless there is a practical obedience." When I get to preaching this, I can show you that the word "Lord," when it's applied to God the Father or God the Son, it denotes a practical obedience, a practical servitude. There are multitudes of churches, there are multitudes of Christians that say Jesus Christ is Lord, and then they turn around and live their lives exactly the opposite.

Conclusion: Obedience to Christ as Lord

Weaver calls believers to submit to Christ's lordship in every area of life, including church governance, and warns that failure to do so is disobedience.

As if they were Lord, or Caesar was Lord, or anyone or anything else was Lord. You've got to ask yourself, who is Lord? If Jesus Christ is our Lord, we're not only going to obey Him politically, we'll obey Him economically, we'll obey Him in our families, we'll obey Him ecclesiastically, we'll obey Him in every area, in every sphere of our life. You say, "Prove that in the Scripture." In the Scripture, let me show you. Turn in your Bibles, Acts chapter 17. Let me show you one verse. Just one verse. Acts chapter 17. I want to show you that the early Christians recognized this principle. Let me tell you something. Do you realize the monies that God gives me are really not my monies? They're God's monies. And I've got to use those monies in accordance with the way God declares that I should use them in the Bible. The life that God has given me is not really mine.

I'm a steward over it. I'm going to use my life the way God directs. You say, "Brother Weaver, my politics are my own." No, no, no. When it comes to politics, you are required to submit your mind to the Word of God, just like you are in every other sphere. Notice, if you would, Acts chapter 17, talking about the early disciples, beginning with verse 6:

Scripture Reading — Acts 17:6-7
"And when they found them not, they drew Jason and certain brethren unto the rulers of the city, crying, 'These that have turned the world upside down are come hither also.'"

Notice they turned the world upside down,

Scripture Reading — Acts 17:6-7
"whom Jason hath received."

Watch what they say about these early Christians.

Scripture Reading — Acts 17:6-7
"And these all do contrary to the decrees of Caesar, saying there is another king, one Jesus."

Isn't that interesting? Those early Christians said, "We're not going to obey Caesar when Caesar is contrary to the Word of God, when he's contrary to King." Why? Because Caesar is not King, Jesus Christ is King. Caesar is not Lord, Jesus Christ is Lord.

Now let me ask you, do you understand that if He is Lord, He is to be Lord over every area, every sphere of our lives? If He's my Lord, He tells me how to eat, He tells me how to dress, He tells me how to act, He tells me how to think, He tells me how to work. He's my boss, He's my owner, He's my sovereign. How many of you would keep an employee or a servant if every time you told him to do something he argued with you or did exactly the opposite? You'd fire him in a heartbeat. Jesus Christ said, "If I'm your Lord, you're going to obey Me." Why are our churches in the mess that they're in? I think you're going to find one of the answers is because they have renounced the headship and the kingship and the lordship of Jesus Christ, and they have submitted themselves to the headship and the kingship and the lordship of civil government. And if we want to be biblical Christians, we must always submit to the Lordship of Jesus Christ. Shall we pray?

Father, we ask for Your blessing, for Your help. We pray that You'd move upon us, help us to see, Lord, that Thou indeed art our Lord, and we must obey Thee financially, physically, mentally, emotionally, spiritually, ecclesiastically, politically, every way that we can ever think. Lord, You are the King and the Lord of our life. I pray, Father, that since I did not really get to even finish this message, I only got halfway, Lord, that You would keep these things fresh in our hearts until I can show biblically the position of the Lordship of Christ in every area of our lives. In Christ's name we pray. Amen.


Study Guide

Major Themes

Headship of Christ vs. State Control

Summary: The central theme is whether Jesus Christ or the civil government is the true head of the church, with incorporation seen as a surrender to state authority.

Evidence: Weaver repeatedly asks, 'Is Jesus Christ the head of your church, or is the civil government the head of your church?' and cites Scripture to affirm Christ's headship.

Historical Baptist Resistance to Incorporation

Summary: Weaver emphasizes that opposition to church incorporation is not new but was a major concern for Baptists in the 18th century, who saw it as blending the kingdom of Christ with the world.

Evidence: He quotes Isaac Backus and the Warren Association's 1791 decision: 'by no means they are to apply to civil government for incorporation.'

Legal Implications of Incorporation

Summary: Incorporation makes the church a creature of the state, subject to its laws, with no constitutional protections, and governed by a board rather than biblical leadership.

Evidence: Weaver explains that a corporation is 'an artificial person created by the state' and 'subject to the state in all things.'

Tax-Exempt Status as State Control

Summary: 501(c)(3) status is portrayed as a contract with the state that restricts the church's speech and activities, making it a 'state church.'

Evidence: Weaver reads IRS guidelines that prohibit 'attempting to influence legislation' and 'participating in...any political campaign.'

The Lordship of Christ in All Spheres

Summary: Weaver argues that if Christ is Lord, He must be obeyed in every area of life, including church governance, politics, and finances.

Evidence: He cites Luke 6:46: 'Why call you Me Lord, Lord, and do not the things which I say unto you?'

Key Arguments

Incorporation denies Christ's headship

Summary: Incorporation replaces Christ as head with a board of directors subject to state law, making the state the ultimate authority over the church.

Evidence: Weaver states, 'if we are incorporated, not only is Jesus Christ not the head of the church, the state is.'

Incorporation makes the church a creature of the state

Summary: A corporation is created, sanctified, and empowered by the state, and thus has no constitutional rights against state intrusion.

Evidence: Weaver quotes the Supreme Court: 'A corporation is a creature of the state...has no constitutional right to refuse to submit its books and papers.'

Historical Baptists rejected incorporation

Summary: Baptists in the 1700s understood that incorporation gave the state authority over the church and allowed unconverted members to control it.

Evidence: Weaver reads from Isaac Backus: 'incorporation acknowledged the right of the state to decide which churches could and which churches could not be chartered.'

501(c)(3) status restricts biblical preaching

Summary: Tax-exempt status prohibits churches from opposing public policy, effectively silencing biblical teaching on issues like abortion and sodomy.

Evidence: Weaver reads IRS guidelines: 'practices and rituals...are not illegal or contrary to public policy.'

Churches are tax-immune, not tax-exempt

Summary: Churches are sovereign entities separate from the state and do not need state permission to be free from taxation.

Evidence: Weaver argues, 'churches are not tax-exempt. They are tax-immune...The government has no authority over the church.'

Incorporation leads to state takeover of church property

Summary: Case studies show that incorporated churches can have their property seized because the corporation is owned by the state.

Evidence: Weaver recounts the Everett Sullivan case: 'the state had the jurisdiction and authority to do so because those properties belong to a corporation owned by the state.'

The early church confessed Christ as King, not Caesar

Summary: Christians in Acts were accused of acting contrary to Caesar's decrees, saying Jesus is King, which should be the model for today.

Evidence: Weaver cites Acts 17:7: 'these all do contrary to the decrees of Caesar, saying there is another king, one Jesus.'

Scripture References

Ephesians 1:20-23

Context: Weaver reads this passage to establish that Christ is the head over all things to the church.

Ephesians 4:15

Context: Weaver cites this verse to reinforce that Christ is the head of the church.

Ephesians 5:23

Context: Weaver uses this verse to show Christ as head of the church, analogous to the husband as head of the wife.

Colossians 1:18

Context: Weaver quotes this to affirm Christ's preeminence as head of the body, the church.

Colossians 2:9-10

Context: Weaver reads this to show Christ is head of all principality and power.

Acts 4:12

Context: Weaver references Peter's declaration that salvation is in no other name than Jesus Christ, contrasting it with Caesar's claim.

Luke 6:46

Context: Weaver quotes Jesus' question to emphasize that calling Him Lord requires obedience.

Acts 17:6-7

Context: Weaver reads this passage to show early Christians were accused of defying Caesar's decrees by proclaiming Jesus as King.

Historical References

Isaac Backus (1724-1806)

Context: Weaver quotes Backus, a Baptist preacher, who opposed incorporation because it gave the state authority over churches and allowed unconverted members to control them.

Warren Association (1791)

Context: Weaver cites the association's decision urging churches not to incorporate, as it would blend the kingdom of Christ with the world.

Barnes v. First Parish of Falmouth (1810)

Context: Weaver mentions this Massachusetts case where the state tried to force incorporation on Baptists, who saw it as unchristian.

Everett Sullivan and Faith Baptist Church, Nebraska (1980s)

Context: Weaver recounts how the state padlocked the church and jailed the pastor because the incorporated church's property was deemed owned by the state.

Matthews v. Adams (Florida)

Context: Weaver describes a case where a court ordered an incorporated church to hold business meetings, asserting jurisdiction over its affairs.

State Street Baptist Church v. Kentucky Court of Appeals (1973)

Context: Weaver quotes the ruling that once a church incorporates, it must abide by state statutes, losing its previous autonomy.

Lester Roloff and Roloff Evangelistic Enterprises (Texas)

Context: Weaver tells how Roloff's incorporated church was forced to submit to state licensing because incorporation was seen as a form of license.

Hale v. Hinkle (U.S. Supreme Court)

Context: Weaver quotes the ruling that a corporation has no Fifth Amendment rights and must submit its books to the state.

Church at Pierce Creek and Daniel Little (1990s)

Context: Weaver mentions a church that lost its tax-exempt status for distributing flyers opposing Bill Clinton's policies.

Martin Luther and the Reformation (1517)

Context: Weaver references Luther's 95 Theses as part of the historical struggle for justification by faith.

Important Quotes

Is Jesus Christ the head of your church, or is the civil government the head of your church?

Significance: This rhetorical question encapsulates the central issue of the sermon: the conflict between Christ's authority and state control over the church.

The corporation is created by the state. It's a creature of the state.

Significance: Weaver emphasizes that incorporation makes the church a creation of the state, undermining its divine origin and independence.

Once the church determined to enter into the realm of Caesar by forming a corporation, it was required to abide by the rules of Caesar.

Significance: This quote from a court ruling illustrates the legal consequence of incorporation: submission to state authority.

A corporation is a creature of the state. And there is a reserved right in the legislature to investigate its contracts and to find out whether it has exceeded its power.

Significance: Weaver uses this Supreme Court statement to show that incorporated churches have no protection from state intrusion.

Churches are not tax-exempt. They are tax-immune.

Significance: This distinction argues that churches are inherently free from state taxation, not by state permission but by their separate jurisdiction.

Why call you Me Lord, Lord, and do not the things which I say unto you?

Significance: This Scripture is used to call believers to practical obedience to Christ in all areas, including church governance.

These all do contrary to the decrees of Caesar, saying there is another king, one Jesus.

Significance: Weaver cites this accusation against early Christians to model the church's allegiance to Christ over civil government.

Discussion Questions

What does it mean for Christ to be the head of the church, and how does incorporation challenge that?

Context: Weaver opens by asking who is the head of the church and contrasts Christ's headship with state control.

Why did early American Baptists oppose church incorporation, and are their concerns still valid today?

Context: Weaver reads from Isaac Backus and the Warren Association to show historical opposition.

In what ways does incorporation make the church a 'creature of the state'?

Context: Weaver explains the legal attributes of a corporation and its relationship to the state.

How do the case studies (Everett Sullivan, State Street Baptist, etc.) illustrate the dangers of incorporation?

Context: Weaver recounts several legal cases where incorporated churches lost property or autonomy.

What is the difference between being tax-exempt and tax-immune, and why does it matter?

Context: Weaver argues that churches are inherently tax-immune and do not need state recognition.

How does 501(c)(3) status limit a church's ability to speak on moral and political issues?

Context: Weaver reads IRS restrictions on legislative and political activity.

What does it mean to confess 'Jesus is Lord' in the context of church-state relations?

Context: Weaver connects the early church's confession to modern submission to civil government.

How should the lordship of Christ affect our decisions about church governance and finances?

Context: Weaver concludes by calling for obedience to Christ in every sphere, including ecclesiastical matters.

Applications

Evaluate your church's incorporation status

Summary: Weaver urges believers to examine whether their church is incorporated and to consider the implications of state control over Christ's headship.

Evidence: Weaver asks, 'Is Jesus Christ the head of your church, or is the civil government the head of your church?'

Reject state licensure of the church

Summary: Weaver implies that churches should not seek state recognition or incorporation, as it compromises their independence and biblical authority.

Evidence: He cites the Warren Association: 'by no means they are to apply to civil government for incorporation.'

Understand the legal risks of incorporation

Summary: Weaver warns that incorporated churches can lose property and be forced to comply with state mandates, as seen in the case studies.

Evidence: He recounts the Everett Sullivan case where the state claimed ownership of church property.

Recognize the church as tax-immune, not tax-exempt

Summary: Weaver teaches that churches do not need 501(c)(3) status to be free from taxation and should not seek state permission.

Evidence: He states, 'churches are not tax-exempt. They are tax-immune.'

Submit all areas of life to Christ's lordship

Summary: Weaver calls believers to obey Christ in finances, politics, and church governance, not just personal piety.

Evidence: He quotes Luke 6:46 and emphasizes practical obedience.

Be willing to defy state mandates that contradict Scripture

Summary: Weaver points to the early church's example of obeying God rather than Caesar when the two conflict.

Evidence: He cites Acts 17:7: 'these all do contrary to the decrees of Caesar, saying there is another king, one Jesus.'

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