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Saturday, August 16, 2014

ROMANS 13 MISAPPLIED: THE TRAP & SIN OF CHURCH TAX EXEMPTION~SATAN'S MASTER PLAN TO DESTROY THE CHURCH FROM WITHIN

THE GERMAN CHURCHES AND THE NAZI STATE; 

or the american churches and the obama state?

SEE HOLOCAUST MUSEUM ARTICLE AT 
EXCERPTS:
"THE 1920 NAZI PARTY PLATFORM" ARTICLE 24 ON
"POSITIVE CHRISTIANITY":
"We demand the freedom of all religious confessions in the state, insofar as they do not jeopardize the state's existence or conflict with the manners and moral sentiments of the Germanic race. The Party as such upholds the point of view of a positive Christianity without tying itself confessionally to any one confession. It combats the Jewish-materialistic spirit at home and abroad and is convinced that a permanent recovery of our people can only be achieved from within on the basis of the common good before individual good."

Historically the German Evangelical Church viewed itself as one of the pillars of German culture and society, with a theologically grounded tradition of loyalty to the state. During the 1920s, a movement emerged within the German Evangelical Church called the Deutsche Christen, or "German Christians." The "German Christians" embraced many of the nationalistic and racial aspects of Nazi ideology. Once the Nazis came to power, this group sought the creation of a national "Reich Church" and supported a "nazified" version of Christianity.

The Bekennende Kirche—the "Confessing Church"—emerged in opposition to the “German Christians.” Its founding document, the Barmen Confession of Faith, (SEE: http://www.ekd.de/english/barmen_theological_declaration.html) declared that the church's allegiance was to God and scripture, not a worldly Führer. Both the Confessing Church and the "German Christians" remained part of the German Evangelical Church, and the result was aKirchenkampf, or "church struggle" within German Protestantism—an ongoing debate and struggle for control between those who sought a "nazified" church, those who opposed it, and the so-called "neutral" church leaders whose priority was the avoidance both of church schism and any kind of conflict with the Nazi state.

When a protest statement was read from the pulpits of Confessing churches in March 1935, for example, Nazi authorities reacted forcefully by briefly arresting over 700 pastors. 

             ROMANS 13 UNCONDITIONALLY

ABOVE: Picture of President Friedrich Veit of the Bavaria Evangelical-Lutheran Church, who resigned because of the influence of Christian pastors, sympathetic to Hitler's Nazi Germany. Approximately 800 pastors out of 15,000 in Nazi Germany stood as faithful pastors. How many Christian pastors are doing that today, standing against the corrupted Obama government and functioning as Christ's disciples?
Ludwig Mueller, a Nazi sympathizer, was elected to the position of Reich Bishop in 1933 as Hitler attempted to unite regional Protestant churches under Nazi control. Berlin, Germany, November 17, 1933.— US Holocaust Memorial Museum
Martin Niemöller, a German theologian and pastor, on a visit to the United States after the war. A leader of the anti-Nazi Confessing Church, he spent the last seven years of Nazi rule in concentration camps. United States, October 4, 1946.

Martin Niemöller - First They Came for the Communists:

Martin Niemoller's Story:


NO "HIGHER POWER" THAN JESUS CHRIST; EVEN IF OBAMA, HITLER, OR YOUR STATE AGENT PASTOR CLAIM TO HAVE "DIVINE RIGHTS"
GOVERNMENT SEIZURE & DESTRUCTION OF 
THE INDIANAPOLIS BAPTIST TEMPLE 
OF DR. GREG DIXON

Bio – Dr. Greg Dixon

317-414-3478 or drgregdixon@earthlink.net
Dr. Greg Dixon, for 41 years was pastor of the 8,000 member Indianapolis Baptist  Temple. He has made headlines once again with a new hard hitting book entitled, The Trail of Blood Revisited. Dr. Dixon was carried out of his church by federal marshals on Feb. 13, 2001 after a 93 day siege, in a peaceful protest against a court order, because the church did not pay alleged federal withholding and FICA taxes which the church claims violated their faith. A graduate of Baptist Bible College, Springfield, MO in 1953, Dr. Dixon served as 2nd V.P. of the Baptist Bible Fellowship International and was the National Secretary of the Moral Majority founded by Dr. Jerry Falwell. He was also one of the first preachers in the nation to conduct a T.V. program and later expanded it to all fifty states and world wide cable networks. Dr. Dixon is the Editor of The Trumpet Newsletter, the voice of The Unregistered Baptist Fellowship, which he founded along with other like minded pastors. He has served as the National Director of the Biblical Law Center, which aides churches in claiming their 1st Amendment rights, since 2004. He has been a guest on numerous nation wide TV and radio shows including the Today Show, The Jerry Springer Show and The Sally Jessie Rafael Show. He has been a guest columnist for U.S.A Today on several occasions.  He is now a regular columnist for Freedom’s Phoenix an online conservative daily publication.
His ministry took a dramatic turn in 1982 when he stood with the Faith Baptist Church in Louisville, Nebraska, when the State tried to shut down the educational ministry of twenty children and jailed the Pastor for 297 days. These events caused Dr Dixon to say, “The churches of America have prostituted themselves for benefits and privileges through tax-exemption instead of their God given rights of being non-taxable.”
In 1983 Dr. Dixon led his congregation to reject their not-for-profit corporate status and tax deductible gifts and as Dr. Dixon stated, “began operating under God rather than government.”  A terrible price was paid by the congregation for that decision when the church facilities and 22 acres of land were sold, after a 93 day siege and raid by 100 federal marshals on February 13, 2001, to the Christel House Foundation of Indianapolis. They bulldozed the church facilities and established a Charter School in the same school buildings that saw as many as 700 enrolled in the Temple’s 31 year old church school.
The Trail of Blood Revisited is a continuation of J.M. Carroll’s 125 year old booklet The Trail of Blood that has seen more than 2 ½ million sold.  Dr Dixon has described his book, “As a warning to the pastors and churches of America”, after spending 25 years studying how the government plans through the IRS to control every church in America including the content of the sermons that are preached.
Dr. Dixon has received five honorary doctorates including his alma mater and Bob Jones University of Greenville, S.C. He resigned from the active pastorate of the Baptist Temple in 1996 when his son Rev. Greg A. Dixon continued on as Senior Pastor after serving for many years as CO-Pastor.  Dr. Dixon, who is Pastor Emeritus, reenergized, spends his time traveling in the work of the Law Center and writing.
He and his wife Wanda divide their time between Indianapolis and Rockledge, Florida. They also have two daughters, both married, and nine grandchildren.
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THE UNREGISTERED BAPTIST FELLOWSHIP:


What Is UBF?

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THE UNREGISTERED BAPTIST FELLOWSHIP

WHAT IS IT?

1. The UBF is a fellowship of Baptist pastors, evangelists, missionaries and laymen.
2. The purpose of the UBF is to provide an opportunity for men of like spirit (Acts 4:24) and like mind (Philippians 2:1,2), who are personally and ecclesiastically separated (Amos 3:3; II Corinthians 6:15-17), holding to the historic Baptist doctrines of the written Word of God (KJV 1611). 
The further goal of this fellowship is to revive and maintain the purity of the historic Baptist faith of our first-century forebearers (I Timothy 6:3-5) that we might maintain and leave for our posterity in this dispensation of Grace (I Corinthians 9:17; Ephesians 3:1,2; Colosians 1:25) a vibrant, healthy and prepared Bride ready for the Lord's return (Ephesians 5:25-27). 

Finally, we trust that Almighty God will strengthen us in the trying hours of these last days to remain faithful and true to the doctrines which have been entrusted to us from faithful men who were willing to suffer and die for the Gospel's sake (Ephesians 6:10-20). 
3. State (monthly) and regional meetings of the UBF will be encouraged and held as the Lord leads. 
4. There will be no national or state officers. The pastor of the host church will be the moderator at the time that the meetings are in session. 
5. The UBF is not a denomination; it is a fellowship, but is not incorporated, has no headquarters, owns no property, employs no workers, holds no bank accounts, owns no equipment, maintains no membership, adopts no Constitution and operates with no by-laws. 
6. There will be an annual meeting, as the Lord leads, and it will always be under the authority of the host church, with the host pastor having the final authority on all speakers. 
7. The UBF will have no mission board, director, committee, or clearing house; but will encourage local church missionaries, home and foreign, to start unregistered Baptist churches. 
"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." (Matthew 16:18) 
"And Jesus came and spake unto them, saying, all power is given unto me in heaven and 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." (Matthew 28:18-20) 
"For the husband is the head of the wife, even as Christ is the head of the church: and he is the savior of the body." (Ephesians 5:23)
"Because that for his name's sake they went forth, taking nothing of the Gentiles." 
(III John 7) 
Of Civil Government
We believe that civil government is of divine appointment, for the interests and good order of human society; that magistrates are to be prayed for, conscientiously honored and obeyed; except only in things opposed to the will of our Lord Jesus Christ; who is the only Lord of the conscience, and the coming Prince of the kings of the earth. We believe that civil government occupies a sphere of sovereignty which is separate and distinct from that of the New Testament Church, and just as the church may not take up the sword of the magistrate, so civil government is prohibited from taking up the spiritual keys of the church or usurping any authority over it. The authority of civil government ends at the threshold of the church, since it can have no jurisdiction in the realm of church government or any assembly of the Lord Jesus Christ. 
Exodus 18:21-22; II Samuel 23:3; Psalm 72:11; Daniel 3:17-18; Matthew 10:28, 22:21, 23:10; Acts 4:19-20, 23:5; Romans 13:7; Philippians 2:10-11, Titus 3:1, I Peter 2:13-14,17
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SEIZURE OF DIXON'S CHURCH BY IRS AND FBI:

Tues 10 22 2013, Christ's True Church, 

by Dr Greg Dixon Sr , At 29th UBF Conference:

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TIMELINE OF EVENTS AT DIXON'S CHURCH:

Romans 13: Dr. Chuck Baldwin's Interview 

With Dr. Greg Dixon

"In the articles, books, audio teachings, and other resources on this website one can learn the biblical principles and facts that show that incorporation and 501(c)(3) for churches grieves our Lord and results in dire consequences. Click the following link to see what getting involved with civil government has done for the Salvation Army: Salvation Army Reaches Settlement in Church-State Suit (Feb. 18, 2010). I cannot overemphasize the fact that the United States government is not the friend of churches, believers, or the Lord Jesus Christ. The federal government is intruding more and more into the affairs of state churches (incoporated churches or churches who obtain any type of legal entity status, including Internal Revenue Code Section 501(c)(3) tax exempt status)."
SEE: http://churchandstatelaw.com/about3.html
SEE: THE "TRUMPET" ONLINE NEWSLETTER AT
SUBSCRIBE HERE: http://the-trumpet-online.com/email-unsubscribe/
(IGNORE "UNSUBSCRIBE")

Published on May 20, 2013

Understanding Romans 13
Dr. Greg Dixon was the pastor of the famed Indianapolis Baptist Temple in Indianapolis, Indiana, for over 40 years. Dr. Baldwin interviewed Dr. Dixon on Wednesday, February 27, 2006 in the Chuck Baldwin Live studio in Pensacola, Florida, about the true teaching of Romans chapter 13. Many pastors and Christians use Romans 13 to justify total, unconditional submission to governing authorities, but is this what the Bible teaches? This is a very interesting and informative discussion by two notable American pastors. The entire interview runs for a little over 28 minutes.


Indianapolis Baptist Temple Passively Resists IRS; 


Resulted in Seige by the IRS 


& Seizure & Demolition of Church Property:



FROM ATTORNEY JERALD FINNEY AT 

http://churchandstatelaw.com/gpage.html; republished below in full unedited for informational, educational, and research purposes:


God did not leave the subject of church organization up for grabs. After all, "Christ loved the church, and gave himself for it." He likens the church to His bride and wife. He is very concerned with "sanctify[ing] and cleans[ing] His churches with the washing of water by the word." He desires to be the only Head of the spiritual body which is His church. He lays out His principles for church organization in the Bible. Tragically, those principles have not been studied and applied in most American churches. Most churches have dishonored their relationship with the Lord Jesus Christ and placed themselves at least partially under another head. They have done this by intentionally becoming "legal entities" through various means provided by the civil government. Corporations, charitable trusts, unincorporated associations, and corporations sole are legal, not spiritual, entities. In addition they apply for Internal Revenue Code 501(c)(3) tax exempt status, thereby submitting to futher control and definition by the civil government. They do this in spite of the fact that they are protected from such devises by the First Amendment to the United States Constitution as well as state constitutions and statutes.

The Bible lays down preeminent principles for individual, family, church, and civil governments. Church and state law is primarily concerned with (1) the biblically ordained principles regarding the relationships between church and state, God and church, and God and state and (2) the applicaiton of those principles by churches. To understand those God-ordained relationships, a believer must first learn the biblical principles for each type of government (individual, family, church, and state), its God-given jurisdiction, the relationship God desires each to have with Him, and the relationship of each with each of the others including the relationship He desires between churches and civil government or state. Once a believer understands the foundational law and precepts in the Word of God, he must - in order to glorify God - gain a good knowledge of history and law in light of Scripture in order to be able to fight the spiritual warfare "against principalities, against powers, against the rulers of the darkness of this world, against spiritual wickedness in high places." He must put on the whole armor of God which includes "the sword of the Spirit, which is the word of God."
The purpose of this website is to provide resources for the believer to become biblically, historically, and legally knowledgeable about the issue of church organization. The author is always open to constructive debate conducted in a Christian manner. To fully understand the issues, one must first master the biblical principles. Next he must understand the historical and legal facts that are needed to apply those principles. This website will give you the biblical, historical, and legal information you need.
The Word of God speaks of sins of ignorance and presumptious sins (See Nu. 15.24-36). Hosea 4 and other Bible passages reveal that God takes a dim view of willful ignorance. I have known for several years that many pastors and churches reject the truth concerning separation of church and state; but recently the Holy Spirit suddenly turned a bright light on the answer to a dilemma that has puzzled me for a long time. Suddenly, after a conversation I had with a charismatic young missionary, I realized with amazing clarity and great remorse that a lot of men of God who have graduated from Bible colleges and seminaries, who are on fire for the Lord, and who have a great burden for the souls of men have no understanding of critical biblical issues regarding the subjugation of churches to the state; therefore, they resort to human devises and reasoning when considering the organization of churches. This lack of knowledge is not their fault. The professors and pastors they depended upon to teach important biblical principles failed them. Most or all of those professors and pastors were never taught the truth in these matters. This lack of knowledge is doing great damage to authentic churches, the winning of souls, and the cause of Christ.
By submitting to another head, American churches have betrayed God whether they know it or not. Even if they have not been willfully ignorant, they have failed God in that they have not added to their faith virtue, to virtue knowledge, to knowledge temperance, to temperance patience, to patience godliness, to godliness brotherly kindness, and to brotherly kindness charity (see II Pe. 1.4-5). In polluting God’s churches to any degree, pastors and churches fall short in all these attributes. Again, this is not necessarily their fault. Those entrusted with their biblical education, those who supposedly are the spirit filled scholars, have let them, and their Savior and Lord, down by not meditating upon the biblical principles of separation of church and state. As a result, many of God’s Bible believing churches are failing to one degree or another and many are falling (See II Pe. 1.1-10). “For if these things be in you, and abound, they make you that ye shall neither be barren nor unfruitful in the knowledge of our Lord Jesus Christ. But he that lacketh these things is blind, and cannot see afar off, and hath forgotten that he was purged from his old sins [F]or if ye do these things, ye shall never fall” (II Pe. 1. 8-10b).


The idea that I am saved and now have my fire insurance or, said another way, I am saved and I'm going to heaven no matter what, has had dire consequences. The Bible teaches much more than eternal security. Christians should be advancing, as is Satan, on all fronts in spiritual warfare—individual, family, church, and civil government. Many men of God are not equipped to fight the spiritual battles against “principalities, against powers, against rulers of the darkness of this world, against spiritual wickedness in high places” (Ep. 6.12). They have not put on the whole armor of God—they have not taken the whole “sword of the Spirit, which is the word of God” (Ep. 6.17). They may be practicing biblical principle in the conduct of their individual and family lives and in winning souls, but they are not fighting on all fronts. Their “loins [are not] girt about with the truth” (Ep. 6.14a) concerning some preeminent biblical doctrines. As a result, Satan has done an “end around” and surrounded them; they do not realize that heresy is widespread in “Bible believing” churches; and they do not know why sin and gross immorality engulf individuals, families, churches, and society in general.
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VICTORY DECLARATION OF 
THE UNREGISTERED BAPTIST FELLOWSHIP
SEE: 

Victory Declaration

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VICTORY DECLARATION
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Reproductions of the Victory Declaration may be ordered by clicking on the order form at the bottom of this page.
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Preamble
"Forasmuch as many have taken in hand to set forth in order a declaration of those things which are most surely believed among us" (Luke 1:1).
God's Word - the Bible - declares: The Lord Jesus Christ is the Founder, Architect, Foundation, Chief Corner Stone, Chief Shepherd, and Chief Builder of His Church. The Lord Jesus Christ is the sole Head and Lord of His Church. Therefore, the Lord's Church cannot be a subject of or submit to any other head or lord in her biblical and God-ordained design, purpose, and ministry. Just as the German Confessing Church in 1934 felt it necessary to set forth a declaration as they faced the horrors of Nazism, we too believe that we have no choice but to set forth this declaration in 2006 as we face similar things that they faced, namely the total control by the state in every area of our lives, including our churches and homes. Because of this and in order to secure the Blessings of God to ourselves and our posterity, we do establish and publish this Declaration.
1. IRS control of churches
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: (Matthew 28:18-19) Which he wrought in Christ, when he raised him from the dead, and set him at his own right hand in the heavenly places, Far above all principality, and power, and might, and dominion, and every name that is named, not only in this world, but also in that which is to come: And hath put all things under his feet, and gave him to be the head over all things to the church, Which is his body, the fullness of him that filleth all in all. ([Ephesians 1:19-23)
We reject the false doctrine that government has taken the place of the God of the Bible. Jesus Christ, as He is revealed in scripture, is the incarnate Word of God, God's only begotten son, and is equal to God in that He is God. Because of this, even though we love, revere, and respect the government of the United States of America, we do not worship it. The Internal Revenue Service, and upheld by the courts, declares in Publication 1828 that it is the one and only supreme head of the church. Churches are now considered to be illegal entities if they do not espouse "clearly defined public policy." We publicly declare as the apostle Peter did on behalf of the other apostles when they were commanded not to teach in the name of Jesus Christ, "We ought to obey God rather than men." (Acts 5:29b)
2. IRS control of pastors/preachers
Teaching them to observe all things whatsoever I have commanded you: and, lo, I am with you always, even unto the end of the world. Amen. (Matt. 28:20) Wherefore I take you to record this day, that I am pure from the blood of all men. For I have not shunned to declare unto you all the counsel of God. (Acts 20:26-27)
We reject the false doctrine that God-called preachers are agents of the state. Our Lord Jesus Christ, in His great commission, has commanded us to leave nothing out of our teaching that He taught. Paul the apostle to the Gentiles declared to the Ephesian elders that he taught all of God's counsel. Therefore we further declare that we cannot and must not follow IRS Publication 1828 when it declares that pastors/preachers cannot discuss subjects that the IRS deems to be political from the pulpit or in official church publications. We will continue to demand our God given rights guaranteed by the states and federal constitutions. We will continue as Jude of old commanded "Earnestly contend for the faith which was once delivered unto the saints." (v-3)
3. Pastors/preachers to be the conscience of the land
Cry aloud, spare not, lift up thy voice like a trumpet, and shew my people their transgression, and the house of Jacob their sins. (Isa. 58:1
We reject the false doctrine that preachers are not to call their churches and nation to accountablility for specific sins against God. Before heaven and earth we declare that we will not alter our preaching of the word of God for fear or favor. We will continue to cry out against sin whether it be in the church, society, or government. We will continue to stand against abortion on demand, sodomy, adultery, fornication, same sex marriage, adultery, pornograhy, vile entertaiment, and materialism, etc. We will continue to preach the Gospel of Christ to Jew and Gentile alike, recognizing that all men are the sons of Adam in need of redemption through the Blood of the Lord Jesus Christ. Go ye into all the world, and preach the gospel to every creature. (Mark 16:2)
4. Pastors/preachers must submit to God over Government
Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God. (Rom 13:1) If thou seest the oppression of the poor, and violent perverting of judgment and justice in a province, marvel not at the matter: for he that is higher than the highest regardeth; and there be higher than they. And Nathan said to David, Thou art the man. (2 Sam. 12:7a)
We reject the false doctrine of the unlimited submission to civil governmet. Our first allegiance is to God, not the state. We will continue to stand against the new world order as it brings in the kingdom of the Anti-Christ through a one world government and religion. We will not be a pawn for any political party. We will not support our President or our nation in unconstitutional and unjust wars. We will not give our daughters to forced conscription in the military. We as well oppose the forced conscription of our sons to fight under United Nations authority (commanders). We also totally reject the wholesale torturing of prisoners in violation of the Geneva Convention. We will also continue to support candidates and office holders who hold to the time honored principles of Holy Scripture regardless of party, and publicly reject those who do not. To make criminals of a nations pastors/preachers, especially in light of the first amendment, is criminal in itself.
5. IRS defining pastors/preachers and churches as having an employee/employer relationship.
The thief cometh not, but for to steal, and to kill, and to destroy: I am come that they might have life, and that they might have it more abundantly. I am the good shepherd: the good shepherd giveth his life for the sheep. But he that is an hireling, and not the shepherd, whose own the sheep are not, seeth the wolf coming, and leaveth the sheep, and fleeth: and the wolf catcheth them, and scattereth the sheep. The hireling fleeth, because he is an hireling, and careth not for the sheep. (John 10:10-13) Let him that is taught in the word communicate unto him that teacheth in all good things. [Galatians 6:6]
We reject the false doctrine that pastors/preachers are employees (hirelings) and that the Lord's church is a pay agent (employer) of the state. Pastors/preachers are the servants of the most High God, and called by the Holy Ghost to exercise spiritual gifts in the church, the body of Christ, whether they receive anything or not. However the church, which is the local, visible, body of Christ, is commanded to give double honor to those who labor in word and doctrine. (I Tim 5:17) We declare that all relations between the pastor/preacher and the Lord's church is of no business whatsoever to the state, and must refuse to give to the state any records belonging to the Lord.
6. Praying in Jesus name
And whatsoever ye shall ask in my name, that will I do, that the Father may be glorified in the Son. If ye shall ask any thing in my name, I will do it. If ye love me, keep my commandments. ( John 14:13-15)
We reject the false doctrine that valid prayers can be offered to a generic God, but rather all genuine prayers public and private must be offered to Jehovah God and in the name of the Lord Jesus Christ, the only true mediator between God and man. (I Tim. 2:5) The Supreme Court of the United States has outlawed the invoking of the name of the Lord Jesus Christ in public. We declare that we will never offer prayers to our God in public or private without praying in the name of the Lord Jesus Christ.
CONCLUSION
"Prove all things; hold fast that which is good" (1 Thessalonians 5:21). "Let us hold fast the profession of our faith without wavering; (for he is faithful that promised)" (Hebrews 10:23). "And let us not be weary in well doing: for in due season we shall reap, if we faint not (Galatians 6:9).

The UBF is a fellowship of pastors, evangelists, missionaries, and Christian laymen and not a denomination that holds any authority over local churches. The Victory Declaration is a consensus of those present, and is recommended to be read in all churches as God gives direction. www.unregisteredbaptistfellowship.com
Click here to see other important resolutions of the Unregistered Baptist Fellowship
For information contact Dr. Greg Dixon E-mail: drgregdixon@earthlink.net

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IRS PUBLICATION 1828: 
"TAX GUIDE FOR CHURCHES & RELIGIOUS ORGANIZATIONS"
EXCERPTS:
The IRS considers this publication a living document, one that will be revised to take into account future developments and feedback.
 Churches and religious organizations, like many other charitable organizations, qualify for exemption from federal income tax under IRC section 501(c)(3) and are generally eligible to receive tax-deductible contributions. To qualify for tax-exempt status, such an organization must meet the following requirements (covered in greater detail throughout this publication): 
  • the organization must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes, 
  • net earnings may not inure to the benefit of any private individual or shareholder, 
  • no substantial part of its activity may be attempting to influence legislation, 
  • the organization may not intervene in political campaigns, and 
  • the organization’s purposes and activities may not be illegal or violate fundamental public policy. 

Political Campaign Activity
Under the Internal Revenue Code, all IRC section 501(c)(3) organizations, including churches and religious organizations, are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made by or on behalf of theorganization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise tax. Certain activities or expenditures may not be prohibited depending on the facts and circumstances.
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 about important issues of public policy. However, for their organizations to remain tax exempt under IRC section 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. 
Issue Advocacy vs. Political Campaign Intervention 
Like other section 501(c)(3) organizations, some churches and religious organizations take positions on public policy issues, including issues that divide candidates in an election for public office. However, section 501(c)(3) organizations must avoid any issue advocacy that functions as political campaign intervention.
Key factors in determining whether a communication results in political campaign intervention include the following: 
  • whether the statement identifies one or more candidates for a given public office;
  • whether the statement expresses approval or disapproval for one or more candidates’ positions and/or actions; 
  • whether the statement is delivered close in time to the election; whether the statement makes reference to voting or an election;
  • whether the issue addressed in the communication has been raised as an issue distinguishing candidates for a given office; 
  • whether the communication is part of an ongoing series of communications by the organization on the same issue that are made independent of the timing of any election; and 
  • whether the timing of the communication and identification of the candidate are related to a non-electoral event such as a scheduled vote on specific legislation by an officeholder who also happens to be a candidate for public office. 
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Revisiting Romans 13

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Revisiting Romans 13
by Pastor Gregory A. Dixon
In recent years, Christians in particular have interpreted Romans 13 as a command for unlimited submission to government by God. Many proponents of this belief have sat passively by, in the soft pews of their place of worship, while evil has triumphed in most areas of family and church life. In our pacifistic smugness, many have allowed government to become god without even knowing. Yet, when confronted with the true meaning of Romans 13, absurd accusations are shouted in religious rhetoric toward those who would dare to break an unjust law or even to question the almighty government. The opponents of unlimited submission to government are deemed as rebellious, anarchist and disobedient. However, there is no practical, historical or biblical consistency in the shallow arguments of these simpletons. 

First of all, unlimited submission to government is not practical. For a philosophy to be a valid philosophy, it must be consistent. As a result, it does not make practical sense to blindly obey a tyrant like Adolf Hitler or deem a law such as abortion on demand a legitimate law just because one's government says it is public policy. However, if Romans 13 teaches unlimited submission to government, then we must obey and acknowledge all laws, good and bad, as the will of God. If all governments are of God, then all laws are of God. This is not practical from any point of view.

Second, it is not historical. Our founding fathers recognized and understood tyranny and despotism. They perceived the ultimate end of the king's actions. Thus, they besought George III to relent in his persecutions and implored him to uphold his covenantal agreement.

In July of 1774, our forefathers met in Fairfax County, Virginia, and considered ways of forcing Great Britain to redress American grievances. George Washington and George Mason were the instrumental agents in drafting what has come to be known as the "Fairfax Resolves."

Ponder for a moment Resolves five and six:

"Resolved that the claim lately assumed and exercised by the British Parliament, of making all such Laws as they think fit, to govern the people of these colonies, contrary to the first Principles of the Constitution, and the original Compacts by which we are dependent upon the British Crown and Government; but is totally incompatible with the privileges of a free people, and the natural Rights of Mankind; will render our own Legislatures merely nominal and nugatory, and is calculated to reduce us from a state of freedom and happiness to slavery and misery."

"Resolved that Taxation and Representation are in their nature inseparable; that the right of withholding, or of giving and granting their own money is the only effectual security to a free people, against the encroachments of Despotism and Tyranny; and that whenever they yield to one they quickly fall prey to the other."

All of the Resolves are loaded with bullets that explode against a tyrannical and despotic government. The "shot that was heard around the world on Lexington green was loaded in the "Fairfax Resolves." How can one make that statement? After pleading with George III to uphold his covenantal agreement and after seeking for a redress of grievances, the "coup de grace" is plainly stated in the twenty-third Resolve:

"Resolved that it be recommended to the Deputies of the General Congress to draw up and transmit an humble and dutiful petition and remonstrance to his Majesty, asserting with decent firmness our just and constitutional Rights and Privileges, lamenting the fatal necessity of being compelled to enter into measures disgusting to his Majesty and his Parliament, or injurious to our fellow subjects in Great Britain; declaring the strongest terms of duty and affection to his Majesty's person, family and government, and our desire to continue our dependence upon Great Britain; and must humbly beseeching his Majesty, not to reduce his faithful subjects of America to a state of desperation, and to reflect, that from our Sovereign there can be but one appeal."

In simple terms, the Resolves offered George III two obvious choices. One was to fulfill his covenantal obligations and be the king and ruler to the American colonists that he had agreed to be, or second, to prepare for war. George III was asked to "reflect upon the fact, that if he did not keep his end of the covenant, there could be but one appeal!"

Last and most importantly, it is not biblical. Daniel disobeyed King Darius and went to the lion's den. The three Hebrew children broke the law for not bowing. The parents hid the baby Moses from Pharaoh. Rahab lied to protect the Hebrew spies. The Apostles went to prison for preaching Christ in the authority of Heaven. Paul and his followers in Acts 17 did contrary to all the decrees of Caesar in order to make Jesus the King. Even Jesus lived in direct opposition of the political religious leaders of his day and went to the cross for us.

Romans 13 is a treatise by Paul the Apostle on the institution of model government. As we rightly divide the word of truth and take this passage in its total context, we will discover seven truths.

1. Good government is ordained by God.

2. Government officials are to be good ministers who represent God.

3. We the people must obey good and godly laws.

4. As we relate Romans 13 to America, our U.S. Constitution is the higher power, not the IRS tax code.

5. Good government is not to be feared.

6. In America we are to pay honor and custom and constitutional taxes to whom it is due.

7. Government is to protect the righteous and punish the wicked.

As a result, we have a practical, historical and biblical mandate to fervently disobey any unconstitutional laws and all government officials who cease to be good ministers of Jesus Christ. God almighty is the only power that deserves unlimited obedience.

Greg A. Dixon
Senior Pastor
Indianapolis Baptist Temple
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TRINITY SPRINGS COURT CASE VICTORY
Trinity Springs Baptist Church in Martin County, Indiana, just won a great victory, not only for Trinity Springs, but for all of the unregistered churches of Indiana and the Biblical Law Center of Indianapolis who prepared the case.  It no doubt will eventually help other churches in the religious freedom fight across the land. The ruling was given by the Indiana Tax Review Board. Pastor Martin Jones represented the congregation in a hearing at the Court House in Shoals, Indiana on February 11, before a hearing judge, in a humble and professional manner, according to those present, who had filled the hearing room.  This is a great victory that God has wrought and the congregation at Trinity Springs is giving all praise to the Lord Jesus Christ for this great victory for religious liberty.  Trinity Springs had refused to fill out property tax forms that declared their church buildings, including their place of worship to be a “commercial theater” and also to confess that the State was Lord over the church rather than the Lord Jesus Christ who purchased “It” with “His own blood.”  Following are some of the comments that the Tax Board of Review made in recording their decision.
BARMEN DECLARATION OF THE GERMAN 
CONFESSING CHURCH 1934:
SEE: 
http://www.ekd.de/print.phpfile=/english/barmen_theological_declaration.html

The Barmen Declaration

Theological Declaration of Barmen May 1934
An appeal to the Evangelical congregations and Christians in Germany
The Confessional Synod of the German Evangelical Church met in Barmen, May 29-31 1934. Here representatives from all the German confessional churches met with one accord in a confession of the one Lord of the one, holy, apostolic church.
In fidelity to their confession of faith, members of Lutheran, Reformed, and United churches sought a common message for the need and temptation of the church in our day. With gratitude to God they are convinced that they have been given a common word to utter.
It was not their intention to found a new church or to form a union. For nothing was farther from their minds than the abolition of the confessional status of our churches. Their intention was, rather, to withstand in faith and unanimity the destruction of the confession of faith, and thus of the Evangelical Church in Germany.
In opposition to attempts to establish the unity of the German Evangelical Church by means of false doctrine, by the use of force and by insincere practices, the Confessional Synod insists that the unity of the Evangelical Churches in Germany can come only from the Word of God in faith through the Holy Spirit. Thus alone is the church renewed.
Therefore the Confessional Synod calls upon the congregations to range themselves behind it in prayer, and steadfastly to gather around those pastors and teachers who are loyal to the confessions.
Be not deceived by loose talk, as if we meant to oppose the unity of the German nation! Do not listen to the seducers who pervert our intentions, as if we wanted to break up the unity of the German Evangelical Church or to forsake the confessions of the Fathers!
Try the spirits whether they are of God! Prove also the words of the Confessional Synod of the German Evangelical Church to see whether they agree with holy scripture and with the confessions of the Fathers.
If you find that we are speaking contrary to scripture, then do not listen to us! But if you find that we are taking our stand upon scripture, then let no fear or temptation keep you from treading with us the path of faith and obedience to the Word of God, in order that God's people be of one mind upon earth and that we in faith experience what he himself has said: "I will never leave you, nor forsake you." Therefore, "Fear not, little flock, for it is your Father's good pleasure to give you the kingdom."
Theological declaration concerning the present situation of the German Evangelical Church
According to the opening words of its constitution of July 11 1933, the German Evangelical Church is a federation of confessional churches that grew our of the Reformation and that enjoy equal rights. The theological basis for the unification of these churches is laid down in Article 1 and Article 2 (1) of the constitution of the German Evangelical Church that was recognized by the Reich government on July 14 1933:
  • Article 1. The inviolable foundation of the German Evangelical Church is the gospel of Jesus Christ as it is attested for us in holy scripture and brought to light again in the confessions of the Reformation. The full powers that the church needs for its mission are hereby determined and limited.
  • Article 2 (1). The German Evangelical Church is divided into member churches (Landeskirchen).
We, the representatives of Lutheran, Reformed, and United churches, of free synods, church assemblies, and parish organizations united in the Confessional Synod of the German Evangelical Church, declare that we stand together on the ground of the German Evangelical Church as a federation of German confessional churches. We are bound together by the confession of the one Lord of the one, holy, catholic, and apostolic church.
We publicly declare before all evangelical churches in Germany that what they hold in common in this confession is grievously imperilled, and with it the unity of the German Evangelical Church. It is threatened by the teaching methods and actions of the ruling church party of the "German Christians" and of the church administration carried on by them. These have become more and more apparent during the first year of the existence of the German Evangelical Church. This threat consists in the fact that the theological basis on which the German Evangelical Church is united has been continually and systematically thwarted and rendered ineffective by alien principles, on the part of the leaders and spokesmen of the "German Christians" as well as on the part of the church administration. When these principles are held to be valid, then, according to all the confessions in force among us, the church ceases to be the church and the German Evangelical Church, as a federation of confessional churches, becomes intrinsically impossible.
As members of Lutheran, Reformed, and United churches we may and must speak with one voice in this matter today. Precisely because we want to be and to remain faithful to our various confessions, we may not keep silent, since we believe that we have been given a common message to utter in a time of common need and temptation. We commend to God what this may mean for the interrelations of the confessional churches.
In view of the errors of the "German Christians" of the present Reich church government which are devastating the church and also therefore breaking up the unity of the German Evangelical Church, we confess the following evangelical truths:

1. "I am the way, and the truth, and the life; no one comes to the Father, but by me." (Jn 14.6) "Truly, truly, I say to you, he who does not enter the sheepfold by the door, but climbs in by another way, that man is a thief and a robber... I am the door; if anyone enters by me, he will be saved." (Jn 10.1, 9)
Jesus Christ, as he is attested for us in holy scripture, is the one Word of God which we have to hear and which we have to trust and obey in life and in death.
We reject the false doctrine, as though the church could and would have to acknowledge as a source of its proclamation, apart from and besides this one Word of God, still other events and powers, figures and truths, as God's revelation.
2. "Christ Jesus, whom God has made our wisdom, our righteousness and sanctification and redemption." (1 Cor 1.30)
As Jesus Christ is God's assurance of the forgiveness of all our sins, so, in the same way and with the same seriousness he is also God's mighty claim upon our whole life. Through him befalls us a joyful deliverance from the godless fetters of this world for a free, grateful service to his creatures.
We reject the false doctrine, as though there were areas of our life in which we would not belong to Jesus Christ, but to other lords - areas in which we would not need justification and sanctification through him.
3. "Rather, speaking the truth in love, we are to grow up in every way into him who is the head, into Christ, from whom the whole body [is] joined and knit together." (Eph 4.15,16)
The Christian church is the congregation of the brethren in which Jesus Christ acts presently as the Lord in word and sacrament through the Holy Spirit. As the church of pardoned sinners, it has to testify in the midst of a sinful world, with its faith as with its obedience, with its message as with its order, that it is solely his property, and that it lives and wants to live solely from his comfort and from his direction in the expectation of his appearance.
We reject the false doctrine, as though the church were permitted to abandon the form of its message and order to its own pleasure or to changes in prevailing ideological and political convictions.
4. "You know that the rulers of the gentiles lord it over them, and their great men exercise authority over them. It shall not be so among you; but whoever would be great among you must be your servant." (Mt 20.25,26)
The various offices in the church do not establish a dominion of some over the others; on the contrary, they are for the exercise of the ministry entrusted to and enjoined upon the whole congregation.
We reject the false doctrine, as though the church, apart from this ministry, could and were permitted to give itself, or allow to be given to it, special leaders vested with ruling powers.
5. "Fear God. Honour the emperor." (1 Pet 2.17)
Scripture tells us that, in the as yet unredeemed world in which the church also exists, the state has by divine appointment the task of providing for justice and peace. [It fulfils this task] by means of the threat and exercise of force, according to the measure of human judgment and human ability. The church acknowledges the benefit of this divine appointment in gratitude and reverence before him. It calls to mind the kingdom of God, God's commandment and righteousness, and thereby the responsibility both of rulers and of the ruled. It trusts and obeys the power of the Word by which God upholds all things.
We reject the false doctrine, as though the state, over and beyond its special commission, should and could become the single and totalitarian order of human life, thus fulfilling the church's vocation as well.
We reject the false doctrine, as though the church, over and beyond its special commission, should and could appropriate the characteristics, the tasks, and the dignity of the state, thus itself becoming an organ of the state.
6. "Lo, I am with you always, to the close of the age." (Mt 28.20) "The word of God is not fettered." (2 Tim 2.9)
The church's commission, upon which its freedom is founded, consists in delivering the message of the free grace of God to all people in Christ's stead, and therefore in the ministry of his own Word and work through sermon and sacrament.
We reject the false doctrine, as though the church in human arrogance could place the word and work of the Lord in the service of any arbitrarily chosen desires, purposes, and plans.
The Confessional Synod of the German Evangelical Church declares that it sees in the acknowledgement of these truths and in the rejection of these errors the indispensable theological basis of the German Evangelical Church as a federation of confessional churches. It invites all who are able to accept its declaration to be mindful of these theological principles in their decisions in church politics. It entreats all whom it concerns to return to the unity of faith, love, and hope.