Tanks to: [email protected] for this information Pastor Greg Dixon, drafted a document called "Thirty Ways The IRS Tries to Control the Preachers and Churches in America.” He also did a video of the same title. The below (including the attachment) is an edited version of Pastor Dixon's document. I am sending it to you FYI, so you can understand what the 501(c)3 churches are being subjected to by the government. Pastor Dixon's church was a 501(c)3 church....and then, he recognized the error in that and rejected his IRS status. These are the reasons he rejected it. In turn, the IRS has gone after him for taxes ‑ taxes, which according to the lst Amendment of the Bill of Rights, no church owes to the government.
Also a more complete study by: CHUCK KUHLER, Pastor, Virginia Christian Israelites.
Thirty Ways The IRS Tries To Control Preachers and Churches in America As inspired from the list with the same name, by Dr.Greg Dixon.
If your church has a "tax exemption" granted by the Internal Revenue Service (IRS). then you must examine it
to determine if it is worthy in the eyes of God. Review this and then, decide if you do need to make a change in the church you are supporting.
1). The church must have a "distinct legal existence:" According to IRS publication #557 that legal existence would date from incorporation, pg. 3. Therefore, a church must be incorporated or it cannot be called a church.
2). The church must admit that it exists by a privilege granted by the IRS (tax‑exempt), rather than by RIGHT, as granted by God through the Holy Scriptures (non‑taxable); the latter of which is recognized and guaranteed autonomy by the U.S. Constitution, Bill of Rights, 1st Amendment. The church must thereby recognize another as Head, the State, as opposed to the true Head, which is God.
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 , the church must be ruled in the form of a
or hierarchical (as is found in many so‑called main stream churches –
Catholic, Methodist. etc.), and not individually ruled by the local
church’s ministry (pastor/leader) and/or congregation (as in Baptist,
Christian‑Israel, James Lloyd or Christian Media Ministries or some
autonomous‑type of church/ministry/movement).
5. The church must have a "formal code of doctrine and discipline", as
some churches who have established "doctrines" or "traditions of men",
opposed to those Christians whose churches/groups/ministries have
established their faith, practices and doctrines solely from the Holy
Scriptures. Unfortunately, many of the 501(c)3 churches have
doctrine/traditions that are not in accordance with the WORD of God.
6. The church must have a "distinct religious history" that is
denominational – e.g. Catholic, as opposed to being "autonomous" or
its congregation as an "independently acting, Bible‑oriented, body of
7. The church must be structured as an "organization". Again, this is
modeled after the Catholic church‑type organization, not the
autonomous‑type of church – e.g. Baptist.
8. The church must be an "organization of ordained ministers". The
Baptist church approves its own ministers, many of whom could be
such as Charles Haddon Spurgeon and the late G. B. Vick – men "ordained
God", as opposed to men that are ordained and licensed by institutions,
state or religious.
9. The church must have these ordained ministers who are "selected
completing prescribed courses of study". Again, Catholic‑style, not
Baptist. Like the Apostles, who had only "been with Jesus" (taught and
ordained by him to serve His kingdom), local autonomous churches many
approve pastors who have not received any formalized institutional
religious training – but are ordained of God because of their Faith,
Practice, Study, and Example.
10. The church must have "established places of worship". Many
ministries, groups have no permanent address or facility (place of
‑ some meet in parks or other scenic places, some have only radio
facilities) for a variety of reasons (because they are circuit
because of persecution, because of their type of ministry, etc., they
from place to place or have no congregation meeting facility per se).
11. The church must submit to the IRS by paying a "user fee" (tribute)
tax‑exempt status. This is contrary to the Scriptures, the U.S.
Constitution and all the State Constitutions.
12. The church must be engaged in activities that further "exclusively
Public purposes, rather than Private interests". The true church of
exists for the Personal and Private interest of Christ and His Elect,
not the State.
13. The church must answer to the IRS as to its "daily activities".
14. The IRS dictates its control over all financial activities of the
church – including sources of income, donors of $100.00 or more, and
15. The church may not use cash, or it will be suspected of "money
laundering". All books and records must be made available for IRS
inspection at all times.
16. The church must serve the IRS in the capacity of "informer" – by
reporting a history of who serves in the various jobs within the church
e.g. Pastors, associates, counselors, directors, teachers,
17. The church must inform the IRS who it is that receives charitable
from the church.
18. The church must inform the IRS about "love gifts and offerings" in
excess of $600.00 given to evangelists and missionaries, by filing a
1099 on each recipient, including on 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 U.S. tax
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,
and local, including "Public Policy".
22. The pastor of the church must advocate, promote, and actively
race mixing (interracial marriage) , which is in violation of the "kind
after kind" standard established by God at the creation, if the church
an educational ministry.
23. The pastor of the church cannot influence legislation concerning
licensing of church ministries.
24. The pastor of the church cannot promote or engage in any political
activity that opposes pornography.
25. The pastor of the church cannot actively support legislation that
declares that children belong to their parents as opposed to the
of the state.
26. The pastor of the church cannot actively support legislation that
opposes a state’s lottery or other "legalized" gambling pursuits.
27. The pastor of the church cannot advocate support of the concept
the U.S. or state Constitutions are the Supreme Law of the Land or the
various states, respectively.
28. The pastor of the church cannot actively participate in any
that is in opposition to the public school system.
29. The pastor of the church can make no public declaration that the
congregation is to obey God and not the government, even if the
government’s stand is in violation of God’s laws, commandments,
30. The pastor of the church cannot oppose laws that are in support of
legalize "sodomy" – which is in direct conflict with the Word of God.
From: "J. R. Phares" <[email protected]>
Re: Indianapolis Baptist Temple
Each of the provisions in the list were taken from
1. IRS Publication 1828, Tax Guide For Churches and Other Religious
Organizations, Draft dated July 26, 1994 ‑ an IRS Code publication
concerning 501(c)3 Not‑For‑Profit Religious Organizations.
2. Two letters from the Regional Commissioner of the IRS (Cincinnati)
was providentially intercepted by the Indianapolis Baptist Temple,
3. The 22 "interrogatories" that were included with the letters, and a
(4) inch file that accompanied the letter with the news clippings on
church and pastor dating back to 1971.
The Faith of the "Church"
Is It in God and Christ Jesus, or Is It
in the Government and the State?
Another in the series on the 501(c)(3) State endorsed and sanctioned
CHUCK KUHLER, Pastor, Virginia Christian Israelites
This great Christian Republic that we live in was formed 225 years ago in
1776 by god‑fearing men who put all, including their homes, families, and
lives on the line. What we seldom hear today, and what has been
(or should I say deliberately) left out of the history books, is that
of the impetus for achieving our independence and freedoms was the result
the preaching and teaching of the clergy of that time. They were "fired
with the Word of God, and spoke out on anything and everything that was
conflict with that word.
What a contrast to today, when the preachers are silent, when the
have made a pact with the devil (the state), when they have played the
of Judas and sold out our God for "thirty pieces of silver."
Prior to 1954, there was no such thing as a 501(c)(3) church. All
contributions, gifts, etc. given to churches were automatically
tax‑deductible under the old English common law, known as the "Law of
Charities." Then in 1954, Senator Lyndon Baines Johnson (D‑Texas)
legislation which brought churches under the new 501(c)(3) section of the
Internal Revenue code. As a part of this legislation, churches would
incorporate, and having that status, they could not be sued in a legal
action. This was promoted as a "benefit" to the churches. The churches
bothered to look to the Scriptures and previous law to find out that
churches could not be sued. They relied instead on advice from lawyers
the "legal profession" who recommended acceptance of this new "benefit."
why not? Anything involving more "legality" does nothing more than
the status, importance, need, and employment of this questionable
profession. It is a fact, that today most all of the "churches" who have
been sued in a court action have been "incorporated churches." I guess
back in 1954, the rational of the churches was that if everyone else was
doing it, why should Christians not be involved. The whole concept of
limited liability was the bait to get churches incorporated and like a
fish, they were hooked! Corporations, under law, can sue and be sued!
By submitting an application (and a substantial fee) to the IRS for tax
exempt status, the "church" is requesting and accepting a government
to allow them to operate, within the parameters and statutes of
regulation. In other words, the church has become subservient to the
government. Today, it is estimated that fully 90% of the "churches" in
nation are 501(c)(3) government sponsored churches, while only 10% are
The following materials were obtained from the Christian Bible Study web
site in Melbourne, Florida, and reflect the requirements with which a
must comply to receive tax‑exempt status from the IRS. Instead of being a
minister of God, serving the Almighty, these preachers have betrayed our
Saviour and the entire Christian theology, to become instead ministers
the government. And this is not to say that we are
anti‑government. We feel that the government has its place and the
of God has its place, and the government is and should be subservient to
IRS (Government) Regulations Pertaining to
1. Church must be incorporated.
2. Church must have a recognized creed and IRS approved form of worship.
(What is an IRS approved form of worship)
3. The church must have a definite and distinct ecclesiastical government
a hierarchical government.
4. The church must have an IRS approved formal code of doctrine and
discipline. (What type of doctrine? What discipline?)
5. Must be a denomination with a distinct religious history.
6. Must have ordained ministers. (Must be ministers or clergy
in the Judeo‑Christian religion, which is not the Doctrine of Christ)
7. Ministers must have been educated in state accredited colleges. (Again
the church must have clergy that has been indoctrinated in government
8. Must be neutral on political issues. (This is one reason why you never
hear a member of the Judeo‑Christian clergy preach against the sins and
blasphemies of elected government and appointed government officials)
9. Must have "tax‑exempt" status issued by the IRS.
10. Must pay a tax to the IRS for tax‑exemption status. ("Pay a tax to
IRS" to get tax‑exemption status? So the govern‑ment gets its taxes by a
sleight of hand statement)
11. Be engaged in activities furthering exclusively public pr‑poses.
is "exclusively public purposes?")
12. The church cannot bar its services to the public.
13. The pastor must answer to the IRS as to the daily activities of the
church. (Can you imagine the ancient prophets of God and the apostles,
even the early church fathers doing this? Absolutely not, for many were
imprisoned and killed because they would not obey those in government and
preached the Gospel and the Kingdom of God, about the death, burial and
resurrection of our Savior)
14. The IRS must be privy to all financial transactions include‑ing
donors, expenditures,and if cash is used, the lead‑ership will be a
suspect of money laundering. (This is a case of trying to prove ones
innocence before a crime is committed)
15. Books and records must be available at all times to the IRS.
16. the pastor must inform the IRS of the names of all donors.
17. Gifts to missionaries and evangelists exceeding $600 will require the
filing of a form 1099.
18. The church may use only IRS approved methods of fund‑raising.
19. The pastor will be called to account by the IRS over any stand taken
against the tax system. 501(c)(3) requires the church support, which is
ministers always say to pay one's taxes. (Here again, the preachers have
been led down that primrose path by the government)
20. Must submit the names of all church workers; pastors, teachers,
counselors, educational directors, office help, associates, and
21. Must give unlimited submission to civil magistrates pertaining to all
laws ‑ federal, state, and local ‑ including public policy. (In other
the Judeo‑Christian clergy must give obedience to mans government before
they can obey God)
The Faith of the Church [Continued]
22. Must advocate and promote racial integration, and not
oppose racial integration. (Is this an effort to destroy the white race
23. Must not publicly oppose licensing of church ministries. (In other
words, the Judeo‑Christian clergy must help the government indoctrinate
future clergy, by teaching them to obey government first and God last)
24. May not engage in political activities opposing .pornography. (Now
know why you never hear sermons against homosexuals and pornography)
25. May not support legislation saying that children belong to parents
not the state. (In other words, God didn't give you your children, the
26. May not form a Political Action Committee (PAC) nor active support
legislation opposing lotteries and gambling activities. (The government
wants the church to stay out of its activities, but they want to control
27. May not advocate support of the US or state constitutions as the
law of the land. (public policy takes preference ‑ now you know why so
of the Judeo‑Christian clergy will not defend the Constitution or the
Declaration of Independence)
28. May not actively participate in opposing the public school system.
(Especially since God has been removed from our declining public schools)
29. May not publicly declare that the church is to obey God rather than
government. (Good men, Prophets, Pastors, etc. have been imprisoned and
killed because they denied that the government is superior to God)
>From the Hoskins Report, 6/98, Box 997, Lynchburg, VA 24505
Fortunately, any and all ministries located or headquartered in the
Commonwealth of Virginia can not meet the first criteria, that of being
incorporated. Virginia is the only state that does not permit or allow
churches to incorporate. Some ministries and churches that wished to
incorporate, have gone outside of Virginia, to other states (such as
Delaware) for incorporation.
This prohibition in Virginia dates back to the year 1802, when the
Church (renamed as the Episcopal Church), went to the Virginia
seeking incorporation. The legislature found such to be a violation of
First Amendment relative to the establishment of state‑endorsed
and they moved to amend the state constitution to forever prohibit
incorporation in Virginia.
In spite of what some misinformed or uninformed churches and preachers
claim, Jesus Christ CAN NOT be the head of a 501(c)(3) church because at
law, the "sovereign" to the corporation is the state! And "sovereign"
the supreme authority over legal as well as theological matters. The
corporation has put the church into a non‑entity status.
The request and acceptance of the 501(c)(3) status establishes a covenant
binding agreement and contract) be‑tween the government and the church.
recent months, there have been several instances where the government has
stripped the tax‑exempt status from churches and demanded back taxes for
violation of this covenant.
And those pastors who "claim" that they can go into their pulpits and say
anything they wish, contrary to "public policy," do so at their own
They have made a contract with the government, which they are in
of, and they are in fact lawbreakers and civil criminals, for which they
their church can he held liable and responsible.
And we wonder with more than 325,000 churches in this land, why we are
seeing such deterioration of ethics and morality. The churches are silent
and ineffective. The ministers have sold out Christ, again, for their "30
pieces of silver."
The Ten Commandments is under attack by the judicial system (in several
geographic areas) as it is not considered public policy.
The churches say, come to Christ, accept His grace and He will protect
and then, these very same churches ignore their own words and turn to the
state for protection. What must our heavenly Father think of these false
preachers and churches?