Reasons that a New Testament church cannot incorporate

Why is the subject of church incorporation and registration so vital? Why an entire website devoted to the subject? The answer to these, and other, questions can be found in the scriptures. The Word of God has much to say about His Church and how His followers should worship Him.

A conflict in headship quickly arises when a New Testament church attempts to incorporate or register. That is because Christ is the head, founder, owner, and law-giver of His Church.

Matthew 16:18 And I say also unto thee, That thou art Peter, and upon this rock I will build my church; and the gates of hell shall not prevail against it.

Ephesians 5:23 For the husband is the head of the wife, even as Christ is the head of the church: and he is the saviour of the body

Colossians 1:18 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.

Acts 20:28 Take heed therefore unto yourselves, and to all the flock, over the which the Holy Ghost hath made you overseers, to feed the church of God, which he hath purchased with his own blood.

Contrast the verses above to what the government says a corporation is:

Black’s Law Dictionary:

Corporation, n. A statutory entity ( usually a business ) having authority under law to act as a single person distinct from the shareholders who make it up and having rights to issue stock and exist indefinitely.

Charitable Corporation: A nonprofit corporation that is dedicated to benevolent purposes and thus entitled to special tax status under the Internal Revenue Code. See CHARITABLE ORGANIZATION.

Charitable Organization: In tax law, a tax-exempt organization that (1) is created and operated exclusively for religious, scientific, literary, athletic, public-safety, or community- service purposes, (2) does not distribute net earnings for the benefit of a private share holder or individual and, (3) does not interfere in any way with political campaigns and decision-making processes. I.R.C. section 501(c)(3).

At this point the difference between Christ’s Church and a government corporation should be obvious: Christ is the head of His Church, while a corporation exists solely at the whim of the civil government. The Bible is the Churches’ rule book. On the other hand, the civil law is the sole rule book of the corporation. And there sure are a lot of regulations for a corporation. To see a copy of section 501(c)(3) click here. Also a PDF copy of the Application for Recognition of Exemption is available here. Notice that in order to qualify for consideration for exemption, you must be a corporation or a unincorporated association: simply being a Biblical church disqualifies you. Also notice that nowhere is there even a hint that churches are required to apply for this exemption. It is all totally voluntary.

Those that claim to be both a corporation and a church have to ignore what the Bible says about what a church is, and what the governments says a corporation is, in addition to what the Bible says about trying to serve two masters:

Matthew 6:24 No man can serve two masters: for either he will hate the one, and love the other; or else he will hold to the one, and despise the other. Ye cannot serve God and mammon.

Luke 16:13 No servant can serve two masters: for either he will hate the one, and love the other; or else he will hold to the one, and despise the other. Ye cannot serve God and mammon.

Christ is a very different master than the government: He is a heavenly master whereas the civil government is an earthly, carnal master. Christ demands righteousness and godliness from his people. The modern civil government does not care so much. However, the civil government is still a very demanding master. If you look at the Application for Recognition of Exemption, you can see that the government wants to know the details of the churches’ doctrines, confessions of faith, creeds, et cetera. Imagine that: pastors seeking doctrinal approval by the same people who approve of sodomy, abortion, pornography, but disapprove of prayer in school or public display of the Ten Commandments. You would think that pastors would spend more time making sure that what they taught was approved by God rather than ungodly men.

Why seek government approval at all? Can any record be found in the Bible of a church seeking government approval? I’ve not been able to find any such example until very recent history. On the contrary: I’ve found thousands of examples of Christians who died for their beliefs, unwilling to except government license. Patrick Henry’s famous “Give me Liberty or Give me Death” speech was inspired by witnessing a pastor being beaten to death for refusing to take a license from the church of England. Contrast that with many modern American pastors who eagerly seek after that license and registration.

Peter made it very clear which master he would serve when he said that he would obey God rather than men. (Acts 5:29)

For thousands of years, even before Christ, those that followed God recognized that there are two totally seperate jurisdiction for church and state. Even a godly government should not try take on a role that is reserved for the church.

2 Chronicles 26:16-18 But when he was strong, his heart was lifted up to his destruction: for he transgressed against the LORD his God, and went into the temple of the LORD to burn incense upon the altar of incense. And Azariah the priest went in after him, and with him fourscore priests of the LORD, that were valiant men: 18 And they withstood Uzziah the king, and said unto him, It appertaineth not unto thee, Uzziah, to burn incense unto the LORD, but to the priests the sons of Aaron, that are consecrated to burn incense: go out of the sanctuary; for thou hast trespassed; neither shall it be for thine honour from the LORD God.

As long as there was a church, it has been a cornerstone of the Christian faith that the church should operate independently of the civil government. However, in order for a church to request the subsidies of tax-exemption, this basic principle must be ignored. However, this is not the only principle that is ignored by non-profit corporation “churches”.

Today we live in a post-Christian society. Our society considers abortion, sodomy, and other abominations to be permissible. This is the same society that religious organizations or “churches” make a contract with when they apply for their tax-exemption. They have to agree not to preach against public policy. How unfortunate when that public policy conflicts with the word of God. In effect, these corporations agree not to preach on parts of the Bible that might be offensive. This violates the Biblical principle of not yoking ones self together with unbelievers.

2 Corinthians 6:14-17 Be ye not unequally yoked together with unbelievers: for what fellowship hath righteousness with unrighteousness? and what communion hath light with darkness? And what concord hath Christ with Belial? or what part hath he that believeth with an infidel? And what agreement hath the temple of God with idols? for ye are the temple of the living God; as God hath said, I will dwell in them, and walk in them; and I will be their God, and they shall be my people. Wherefore come out from among them, and be ye separate, saith the Lord, and touch not the unclean thing; and I will receive you, And I will be a Father unto you, and ye shall be my sons and daughters, saith the Lord Almighty.

The temple of God, His body the Church, has tasks to do that a corporation cannot possibly do by serving its earthly master. The church must be a pillar and ground of truth and fulfill its great commission.

I Timothy 3:15 But if I tarry long, that thou mayest know how thou oughtest to behave thyself in the house of God, which is the church of the living God, the pillar and ground of the truth.

Matthew 28:18-20 And Jesus came and spake unto them, saying, All power is given unto me in heaven and in earth. Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son, and of the Holy Ghost: Teaching them to observe all things whatsoever I have commanded you: and, lo, I am with you alway, even unto the end of the world. Amen.

Fulfilling the great commission and being a pillar and ground of truth will be impossible for a incorporated church that is yoked to the civil government. Christianity doesn’t mix with the secular society. That is why as Christians and as the body of Christ we are called to be separate, to be different, to be is peculiar people and to serve Him alone. After all, friendship with the world is enmity with God.

Deuteronomy. 14:2 For thou art an holy people unto the LORD thy God, and the LORD hath chosen thee to be a peculiar people unto himself, above all the nations that are upon the earth.

Deuteronomy. 26:18-19 And the LORD hath avouched thee this day to be his peculiar people, as he hath promised thee, and that thou shouldest keep all his commandments; And to make thee high above all nations which he hath made, in praise, and in name, and in honour; and that thou mayest be an holy people unto the LORD thy God, as he hath spoken.

Titus. 2:14 Who gave himself for us, that he might redeem us from all iniquity, and purify unto himself a peculiar people, zealous of good works.

1 Peter 2:9 But ye are a chosen generation, a royal priesthood, an holy nation, a peculiar people; that ye should shew forth the praises of him who hath called you out of darkness into his marvellous light:

James 4:4 Ye adulterers and adulteresses, know ye not that the friendship of the world is enmity with God? whosoever therefore will be a friend of the world is the enemy of God.

John 15:19 If ye were of the world, the world would love his own: but because ye are not of the world, but I have chosen you out of the world, therefore the world hateth you.

1 John 4:5-6 They are of the world: therefore speak they of the world, and the world heareth them. 6 We are of God: he that knoweth God heareth us; he that is not of God heareth not us. Hereby know we the spirit of truth, and the spirit of error.

Romans 12:1-2 I beseech you therefore, brethren, by the mercies of God, that ye present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable service. And be not conformed to this world: but be ye transformed by the renewing of your mind, that ye may prove what is that good, and acceptable, and perfect, will of God.

The subject of church incorporation is a very important subject, one that the Bible has much to say about, and one that every Christian should study. If we wish to see positive changes in our churches, neighborhoods, and society, God’s plan for His body must be followed.