Unregistered Baptist Fellowship

The Associated Press made the startling announcement on May 9 that the Alliance Defense Fund (ADF) is actively recruiting pastors to challenge the so-called "Johnson Law" on September 28 and preach a sermon from the pulpit in which they will advocate the support of particular candidates in the fall election. If the action triggers an IRS investigation, the Scottsdale, Arizona based legal group will sue to overturn the federal rules, which were enacted in 1954.

Under the IRS code, churches can distribute voter guides, run voter registration drives, hold forums on public policy and invite politicians to speak at their congregations. However, they cannot endorse a candidate, and their political activity cannot be biased for or against a candidate, directly or indirectly. Neither can a church support specific legislation.

The Alliance Defense Fund said that the regulations amount to an unconstitutional limit on free speech and government intrusion into religion. "It certainly does have a chilling effect," said Mike Johnson, senior counsel for the fund. "I think that there is a lot of fear and intimidation and disinformation about the parameters that do exist."

Johnson said about 100 pastors had expressed interest in participating, but only 33 did. He also revealed that the IRS has stepped up monitoring of nonprofit political activity during the 2008 election. Punishments can range from a financial penalty to loss of tax-exempt status.

IRS investigations are confidential and the agency does not discuss the cases. However, the United Church of Christ, where Sen. Barack Obama was a member, has said that it is under IRS review because of a speech given by the Democratic presidential candidate at the denomination's national meeting last year.

The New York Times has broken the story that Bill Keller, founder of Liveprayer.com with over 2.4 million subscribers to his Daily Devotional, and host of the Liveprayer TV program, is under investigation for possibly violating his tax exempt status in speaking out last year against former Republican Presidential candidate Mitt Romney's Mormon beliefs. Keller, who was the first Christian leader to speak out nationally against Romney's beliefs, coined the phrase, "A vote for Romney is a vote for Satan."

Americans United for Separation of Church and State, an advocacy group in Washington, monitors church political activity and consistently files complaints with the IRS. They said Friday that they will notify the agency of any pastor who participates in the ADF campaign.

Johnson's Law

In 1934, an important change was made by establishing an additional qualification for tax-exempt status and contributions to non profit organizations. This change made " …the deduction for contributions to an organization a substantial part of whose activities is participation in partisan politics or in carrying on propaganda, or otherwise attempting to influence legislation." Internal Revenue Code-1934 (IRC).

Its proponents in Congress said that it would close loopholes that would raise another $258 million in revenue in otherwise "avoided taxes." On April 2, 1934, Sen. Harrison of Mississippi gave this additional condition:

"I may say to the Senate that the attention of the Senate committee was called to the fact that there are certain organizations which are receiving contributions in order to influence legislation and carry on propaganda. The committee thought there ought to be an amendment which would stop that."

In 1954, another significant change was implemented by Congress, which originated from the Senate floor rather than from the Finance Committee. On July 2nd, then-Senator Lyndon B. Johnson offered an amendment to Sec. 501(c)(3) of the IRC. LBJ believed a private tax-exempt foundation was indirectly contributing to the campaign of one of his political opponents. His amendment added the words, "and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office" directly after the earlier prohibition against influencing legislation.

In 1987, the parenthetical phrase "(or in opposition to)" was inserted after "on behalf of." The effect is clear; the new prohibition against campaigning is stricter than the old one against influencing legislation. The latter prohibits any amount of influence in the political arena, while the former allowed a rather uncertain "substantial part." However, the IRS is still using the "substantial part" test today, which shows that they are leaving themselves some wiggle room in the matter of revoking tax-exemptions.

The Basis of the ADF Challenge

It grieves us that the Alliance Defense Fund is challenging the IRS on this issue, because we believe them to be on the wrong track Biblically and constitutionally.

Tax-exemption in itself is Biblically and constitutionally wrong. To qualify for an exemption is a violation of the first commandment, "Thou shalt have no other gods before me." To get the exemption, the church first must violate the headship of the Lord Jesus Christ, and must declare that it is under the authority of the IRS as a 501(c)(3) tax-exempt organization, rather than non taxable as an organism, the Lord's church or body – Corpus Christi.

The latter is protected by the First Amendment; the former is not. That's the reason it says, "Congress shall make no law…" But Congress can make laws for legal entities such as corporations or associations that the state brings into existence.

The ADF may win their case, but it will only be because the government believes it is to their advantage in some way. However, if they lose, it will mean that we have taken a giant step downward even further into slavery.

It would be far better if these churches would abandon their lawsuit, take measures to get out of their state church status, and then stand on solid Biblical and Constitutional grounds.

Dick Greb of the Save-A-Patriot Fellowship of Westminister, MD, states,

What this means is that Congress is willing to subsidize (at public expense) certain organizations by way of exemptions and deductions, but is only willing to subsidize political lobbying activities to a limited degree. Therefore, if you engage in too much lobbying, you will become ineligible both for the exemption and for receiving deductible contributions. And so compromise rears its head. Is it more expedient to be a tax-exempt religious corporation, and so be eligible to receive deductible contributions, but have to sacrifice preaching and advocating the whole Word, and eschew any supposed worldly advantage of exemptions and deductions?

Many Americans find it disturbing that some of our churches today are little more than milquetoast corporations that fear our federal government more than the great I AM. Moreover it can even be said that some preachers have the appearance of cringing, “politically correct” cowards, rather than committed Godly men of fortitude with backbone, such as those we read of in the Bible (e.g., Matthew 3:7 But when he saw many of the Pharisees and Sadducees come to his baptism, he [John the Baptist] said to them, O generation of vipers, who hath warned you to flee from the wrath to come? [Trail of Blood Revisited by Dr. Greg Dixon - pgs. 120, 123.]

IRS Throws America’s Preachers a Bone

The reader should take note from the above IRS regulations concerning churches and other non-profit organizations that there are strict limits on political activity and the endorsing of candidates for the very lucrative tax-exempt status and tax deductible gift. There is no excuse at this late date for the preacher and church elders not to know the ground rules.

This ADF lawsuit is simply saying that the participating churches want their cake and also want to eat it too. They want the benefits of their Master government, but they don't want to abide by the contract that they agreed to. They want to take shelter in the First Amendment, when the First Amendment doesn't protect legal entities such as corporations and unincorporated associations like religious societies and corporation sole's, etc.

Now if the ADF wins their case, they've killed a big one; but if they lose, the chains of slavery are going to be tighter than ever.

For those preachers pastoring IRS-controlled 501(c)(3) churches who keep saying that the IRS isn't telling them what to preach, read your marching orders right from your IRS Bible, and then look your congregation in the face next Sunday, and your Lord in the face at the Judgment Seat of Christ, and say that again with a straight face.

IRS PUB. 1828, Pg. 7

Individual activity by religious leaders

The political campaign activity prohibition is not intended to restrict free expression on political matters by leaders of churches or religious organizations, speaking for themselves as individuals. Nor are leaders prohibited from speaking on important matters of public policy. However, for their organizations to remain tax-exempt under IRC Sec. 501(c)(3), religious leaders cannot make partisan comments in official organization publications or at official church functions.

To avoid potential attribution of their comments outside of church functions and publications, religious leaders who speak or write in their individual capacity are encouraged to clearly indicate that their comments are personal and not intended to represent the views of the organization.

This has to be a modern day example of what Paul was talking about when he said, Having a form of godliness, but denying the power thereof: from such turn away. (II Timothy 3:5) Are not the churches of America in grave danger from the Lord Jesus himself if they do not heed His warning to Repent: or else I will come unto thee quickly, and fight against them with the sword of my mouth. (Revelation 2:15,16)?

For those preachers who say that they are only responsible to preach the gospel of salvation, they simply have no clue as to the Biblical definition of the gospel. The gospel means good news, and the good news not only means the sacrificial death, burial, and glorious resurrection of our blessed Lord Jesus Christ, but it includes the whole body of truth as revealed in both the Old and New Testaments.

At different times in history, Satan has attacked the church at different points. In each case the Holy Spirit, through God-called preachers, using the power of the word of God, has repelled him, although some – and at times the majority of Christendom – has gone into error. Following is what Martin Luther had to say on this subject.

"If I defend the whole Christian faith at every point, but don't defend it at the point where it is presently being attacked, then I am a coward and a traitor."

Rather than engaging in lawsuits to create bad law, even in case of a win or loss, it would be far better for these churches to repent of their sin of spiritual whoredom by jumping in bed with government for protection and provision through incorporation and tax-exemption. Their heavenly Advocate, the Lord Jesus Christ, would counsel them to go "outside the camp" with Him, have His blessing and fellowship, and receive a Crown of Life, rather than to remain in Caesar's grip and lose it all when they appear before Him.

If you would like to have information on how to organize or reorganize a church to be Biblically correct and to take advantage of your First Amendment guarantees, contact the Biblical Law Center at drgregdixon@earthlink.net.