Do you know that the IRS keeps files on every preacher in America who is quoted in the news on political issues?
Each of these propositions have 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 Baptist Temple in Indianapolis, IN 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 the implication is 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.” That is hierarchal – Papal - not biblical.
5. The church must have a “formal code of doctrine and discipline.” Again, this is not the biblical model. To biblicists, the Holy Scriptures alone are the only rule of faith and practice.
6. The church must have a “distinct religious history.” This is denominational, not biblicist (autonomous).
7. The church must be an “organization”. Again, this is not the Bible model.
8. The church must be an “organization of ordained ministers”. Again not biblicist. Local Baptist churches and many others approves its own ministers who might even be laymen as Charles Haddon Spurgeon was.
9. The church must have these ordained ministers who are “selected after completing prescribed courses of study”. Again not Bible. Like the Apostles, who had only “been with Jesus”, local Bible 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 IRS 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
All of this material has been documented in a 47 page booklet and is available for a suggested gift of $15 including postage through:
Indianapolis, IN 46206