Structure Your Church Correctly


Research for these web pages carried out by
the Principal of the
Akkadian Colleges of Divinity,
Dr Milson Macleod, D.D

[This applies to operations in the USA: the principles also apply to any other jurisdiction]

Many churches in USA have been misled into organizing under 501(c)(3)
which automatically makes them a church under Government control.

The IRS does not have any rules governing a church - only an organization.
so do not become an organisation!

A Church is a SANCTUARY
An 'organisation' is not!

A valid Church has always been a legal refuge from persecution.

Persecution, as you know, still exists today!

Apply today for your custom-made,
Common Law

A young senator named Lyndon B. Johnson, had a law passed just in time for the 1954 IRC. Scripture for a Christian is sufficient evidence of one working for God. But the state could not condemn someone working for God as they had no recourse for validating someone tithing any given amount which was tax deductible. So they (the state and attorneys) did the next best thing and talked clergymen into believing in the state more than God by telling them things such as if someone were to slip on the churches property and get hurt, they could sue the church. Until 1954, no church in the history of mankind was ever sued. Since 1954, what has been sued is the organization. Since the state could not sue God and collect, they had to do something. THE 501(C)(3) LICENSE.

A church is not required under federal law to seek formal recognition of exemption from federal income tax (by filing IRS form 1023) and thereby obtain a letter of determination. Why would the principal(s) of a spiritual organisation such as a CHURCH agree to the following restrictive conditions and thereby give up its divine authority? Read these conditions VERY carefully and consider their implications.

Internal Revenue Code sub section 508(a) provides:

(a) New organization 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 as given notice to the Secretary, in such manner as the Secretary may by regulation 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.

Plainly, sub section 508(c)(3) requires that all non profit organizations organized after Oct. 9, 1969, must file IRS form 1023 and receive a letter of determination from the IRS formally recognizing the organization exempt status in order to be tax exempt. There are, however, "mandatory exceptions"
(c) Exceptions.
(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to -
(A) churches, their integrated auxiliaries, and convention or association of churches.

The church is a sanctuary if it is non-licensed.

Read carefully the following conditions imposed on any church that registers under 501(c)(3) and see whether you can honestly consider that to be of benefit to any spiritual assembly. This is the trap that is set for the unwary.

The requirements for a church to have a 501 (c) 3 license: -

1. Be incorporated. Is it still a church now?
2. Have a recognized creed and IRS approved form of worship.
3. Have a definite and distinct ecclesiastical government - a hierarchical government.
4. Have an IRS approved code of doctrine and discipline.
5. Be a denomination with a distinct religious history.
6. Have ordained ministers.
7. Have ministers educated by state accredited colleges.
[We recommend the only independent college which offers spiritually based degrees - the Akkadian Colleges of Divinity]
8. Always be neutral on political issues.
9. Have tax-exempt status issued by IRS.
10. Pay a tax to the IRS for tax-exempt status.
11. Be engaged in activities furthering exclusively public purposes.
12. Open its services to the public.
13. Have their pastor answer to the IRS as to the daily activities of the church.
14. Let the IRS be privy to all financial transactions including sources, donors, expenditures, and if cash is used, the leadership will be a likely suspect of money laundering.
15. Have books and records available to the IRS at all times.
16. Have Pastor inform IRS of names of all donors.
17. File form 1099 for gifts to missionaries and evangelists over $600
18. Use only IRS approved methods of fund-raising.
19. Have the pastor be accountable to the IRS over stands taken against the tax system. [501 (c)(3) requires that the church support the IRS, which is why ministers always say to pay one's taxes].
20. Submit names of all church workers: pastors, teachers, clerks, counselors, educational directors, office help, associates, and maintenance personnel.
21. Give unlimited submission to civil magistrates pertaining to all laws: federal and state and local including public policy.
22. Advocate and promote racial integration, and not oppose racial integration.
23. Not publicly oppose licensing of church ministries
24. Not engage in political activities opposing pornography.
25. Not support legislation saying that children belong to parents not the state.
26. Not form a political action committee nor activity supporting legislation opposing lotteries and gambling activities.
27. Not advocate support of the United States or state constitutions as the supreme law of the land. (Public policy takes precedence).
28. Not actively participate in opposing the public school system.
29. Not publicly declare that the church is to obey God rather than government.

How easy it is to be tricked into falling into the grasp of government, and there are so many advisors and leading Churchmen who will try and persuade you that this is what you should do. Listen to a leading evangelist ........ Billy Graham stated that the United States of America is not a Christian Nation.

The following is the script from a televised interview by David Frost with Billy Graham on May 30, 1997.

David Frost: So is this still a Christian Country?

Billy Graham: No! We're not a Christian Country. We've never been a Christian Country. We're a secular Country, by our constitution, in which Christians live and which many Christians have a voice. But we're not a Christian Country.

Listen to this statement in a very short video from the Embassy of Heaven website, previously aired on TV.

Much food for thought!

Information on this topic has been provided courtesy of Al Beyer
who may be contacted for further discussion.

© Dr Milson Macleod
2000 - 2009
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