"l om not tbe only lRS employee wbos wonJereJ wby cburcbes qo

to tbe qovernment onJ seek permission to be exempteJ from o tox

tbey JiJnt owe to beqin witb, onJ to seek o tox JeJuctible stotus
tbot tbeyve olwoys boJ onywoy. Hony of us bove morveleJ ot bow
cburcb leoJers wont to be requloteJ onJ controlleJ by on oqency
of qovernment tbot most Americons bove proyeJ woulJ just qet
out of tbeir lives. Cburcbes ore in on omozinqly unique position,
but tbey Jont seem to know or oppreciote tbe implicotions of
wbot it woulJ meon to be free of qovernment control."

Steve Nestoi, Senioi IRS Agent (Ret), fiom the Foiwaiu of ln
Coesor's 6rip, by Petei Keishaw





















2


The Coipoiation Sole
Fieeing Ameiica's Pulpits anu
ENBINu the Restiictive Su1cS
Laws foi Chuiches



To apply foi us to uiiectly suppoit the cieation of both youi
chuich anu youi Coipoiation Sole, Please uo to 0ui Site:
"""#$%&'%&()*%+,%-.#%&/0(''-1






Authoieu By,
The Empoweiment Centei 0veiseei anu Successois, a
Coipoiation Sole.

Foi the Instiuction anu piepaiation of ministeis.






S
This book oi paits theieof may not be iepiouuceu in any foim,
stoieu in a ietiieval system, oi tiansmitteu in any foim by any
means - electionic, mechanical, photocopy, iecoiuing, oi
otheiwise - without piioi wiitten peimission by the authoi,
except as pioviueu by 0niteu States of Ameiica copyiight law.

0nless otheiwise noteu, all sciiptuie quotations aie fiom the
New Inteinational veision of the Bible.

Covei Besign by Teiience Lestei of 0-Tuin Books, LLC.

Copyiight 2u1S by The Empoweiment Centei 0veiseei anu
Successois, a Coipoiation Sole.

LEuAL BISCLAINER - TBIS IS NINISTRY ABvICE N0T LEuAL
ABvICE. I am just a fellow biothei in the Loiu with a vision to
help iaise up the next geneiation of leaueis foi the bouy of
Chiist. I am neithei an Attoiney noi a Ceitifieu Public
Accountant. Nake suie you always uo youi own uue uiligence
anu contact an attoiney oi CPA iegaiuing any legal matteis.



















4

- Beuications -

Tbis book is JeJicoteJ to my wife HonJy for inspirinq me to write
tbis. Sbe bos touqbt me tbrouqb Cbrist tbe true meoninq of bow to
bove unlimiteJ love. Sbe is tbe epitome of every sinqle quolity o
mon coulJ bope for in o 6oJly wife. Ior my son }ocob AlexonJer
onJ bis increJible Jiliqence, trustwortbiness onJ foitbfulness to
tbis fomily, for my son }ustin BoviJ for bis sense of wonJer onJ
bumor tbot mokes oll of us smile eocb Joy, for my Jouqbter Ioitb
victorio for steolinq my beort onJ breokinq oll bounJories, for
6erolJ Wyott for beinq o spirituol mentor for me in o time of my
life wben l neeJeJ it tbe most, for Apostle Ron Corpenter }r. onJ
ReJemption WorlJ 0utreocb Center for teocbinq me sucb o weoltb
of biblicol knowleJqe onJ unJerstonJinq onJ to All tbose
nomeless brotbers onJ sisters in Cbrist tbot will beeJ tbe coll of
tbis book onJ brinq fortb 6oJly orJer bock to tbe cburcb. Hoy tbe
lorJ qive us oll proviJence onJ peoce in tbis cominq bour.




234567897 9572$:; I wanteu the ieauei to be given nothing
but TR0TB, FACT anu EvIBENCE ielateu to the Coipoiation Sole
anu how to FREE Ameiica's chuiches fiom goveinment iule.
Eveiything in this book can be fact checkeu anu easily veiifieu by
the ieauei as completely accuiate.












S







































6
7(<-. %= $%+).+)>

$?(').& @; 5A& B*>*%+ (+C )?. 4&%<-.D E(F*+/ 7%C(1G>
$?A&F?.>...........................1S

$?(').& H I J*>)%&1 %= )?. $%&'%&()*%+ ,%-. (+C
7(K()*%+ *+ )?. L+*).C ,)().>..........................19

$?(').& M N 2> )?. $%&'%&()*%+ ,%-. ( O.()? P-%" )%
QR@FMS...................................................................................................24

$?(').& T N U./(- E(F)>V WA.>)*%+> (+C 8+>".&>
6.-().C )% )?. $%&'%&()*%+ ,%-..........Begins on Page S1

!"#$%&#' )*+'$&"#' ,*-. /'0
1. What aie the 8 states that still have active Coipoiation
Sole laws..............................................................................................S1
2. Bow uo I apply oi get help with setting up eithei a chuich
oi a Coipoiation Sole. *lncluJes JetoileJ instructions
on bow to set up your own cburcb onJ Corporotion
Sole...............................S1
S. What if theie aie chuich membeis in a uiffeient state, can
they still sign oui affiuavit...........................................................S7
4. What aie common mistakes chuiches make when
establishing themselves, mistakes that eiioneously place
them unuei the juiisuiction of Su1cS.....................................S7
S. Can a chuich ieoiganize its cuiient Su1cS status in favoi
of a Coipoiation Sole......................................................................4S
6. If I get a Coipoiation Sole, will my chuich be consiueieu a
Su1cS.....................................................................................................46
7. If oui chuich ueciues to ieoiganize with a Coipoiate Sole,
can oui chuich be actively involveu in political
piopaganua, attempt to influence legislation oi publish
political statements on behalf of (oi in opposition to) any
canuiuate foi public office............................................................46
8. What is the uiffeience oi auvantages of the Coipoiation
Sole veisus a tiauitional Su1cS.................................................48
9. Can oui chuich have a Coipoiate Sole even if we uo not

7
live in one of the 8 States that has Coipoiate Sole
Laws.......................................................................................................Su
1u. Bo you neeu to have a physical chuich builuing (i.e. 4
walls anu a steeple) in oiuei to have a Coipoiation
Sole.........................................................................................................S1
11. Is a Coipoiation Sole lawfully iequiieu to have a polity
bouy oi boaiu of tiustees like othei Su1cS's.......................S2
12. Bo you neeu to become an oiuaineu ministei in oiuei to
foim a Coipoiation Sole................................................................S2
1S. Is the Coipoiate Sole a scam.......................................................SS
14. Can you have a chuich locateu in one state yet have a
Coipoiation Sole oiganizeu in anothei state.......................S4
1S. What qualifications shoulu you have befoie getting a
Coipoiation Sole..............................................................................SS
16. Bow much uoes it cost to incoipoiate a Coipoiation
Sole.........................................................................................................S6
17. Boes the Coipoiate Sole neeu to have the name of the
chuich in its incoipoiateu name...............................................S6
18. Will the Coipoiation Sole's incoipoiateu name affect the
way people can wiite tax-ueuuctible checks to youi
chuich anu oi ministiy..................................................................S7
19. What if we have many subsiuiaiies to oui ministiy (sucb
os on outreocb center) that we woulu like to collect
sepaiate uonations foi. Will uonois still be able to uonate
to those vaiious ministiies..........................................................S7
2u. Is a Coipoiation Sole iequiieu by Feueial Law to file
annual infoimation ietuins.........................................................S8
21. Is piopeity helu by a Coipoiate Sole consiueieu tax
exempt..................................................................................................S9
22. If I am peisonally blesseu with a laige cash tithe of
offeiing oi any offeiing foi that mattei, can I give it to the
Coipoiate Sole anu claim it as a ueuuction..........................S9
2S. What about non-cash contiibutions of piopeity(s) to the
Coipoiation Sole..............................................................................6u
**ln tbis section, we exploin in Jetoil:
1. Ioir morket volue of contributeJ property
2. Wbot obout non-cosb contributions totolinq more
tbon $S00?

8
S. ReqorJinq cor contributions: You H0ST bove written
ocknowleJqement.
4. Non-cosb contributions over $S,000: You must bove
written opproisol.
S. limits on tbe cboritoble contribution JeJuction
6. Non-tox JeJuctible items to consiJer for tbe
Corporotion Sole.
24. Is my chuich iequiieu to have a Feueial Tax EIN numbei
oi ANY Feueial Tax Iuentification numbei..........................62
2S. Is youi custom Statutoiy Beclaiation Affiuavit iecognizeu
in common law..................................................................................62
26. Is the Coipoiate Sole iequiieu to have an EIN....................6S
27. If the Coipoiate Sole is exempteu fiom taxation, how uoes
oui chuich keep up with its bookkeeping.............................6S
28. Is the Coipoiate Sole iequiieu to ieceive its tax exempt
status fiom the IRS..........................................................................64
29. Can a Coipoiate Sole open up a bank account oi an online
meichant account (such as a PayPal account)....................64
Su. Bow uoes the law uefine a chuich............................................64
S1. Can an inuiviuual, unbelievei oi peison of a uiffeient faith
set up a Coipoiation Sole.............................................................6S
S2. Bow uo you lawfully establish a chuich................................6S
SS. Can a Coipoiation Sole ieceive giants....................................66
S4. Can a Coipoiation Sole own a business.................................67
SS. Boes a Coipoiation Sole ieceive uiscounts on postage like
othei non-piofits..............................................................................68
S6. Bow uo I know if my chuich is a Su1cS.................................68
S7. Boes the uoveinment have juiisuiction ovei my
Coipoiate Sole anu, what aie some legal auvantages of
the Coipoiation Sole.......................................................................69
S8. What if oui chuich applies foi a Coipoiation Sole in one
of the 8 states, anu then that state iepeals theii
Coipoiation Sole law. What happens to oui Coipoiation
Sole if oi when that happens......................................................7u
S9. Boes the Coipoiation Sole get fileu like any othei
coipoiation thiough the Secietaiy of State..........................71
4u. Boes the Statutoiy Beclaiation of Chuich Establishment
get fileu thiough the Secietaiy of State..................................71

9
41. When shoulu we open up oui Coipoiation Sole's checking
oi savings accounts.........................................................................71
42. Am I iequiieu to take a, "vow of Poveity", when setting
up a chuich oi a Coipoiation Sole............................................72
4S. Bow long uoes it take fiom stait to finish to completely
anu totally set up a Coipoiation Sole (fiom initial
application to opening up all subsequent bank accounts
anu even PayPal accounts)..........................................................74
44. Shoulu a checking account be establisheu befoie any
tithes, offeiings oi uonations aie ieceiveu. Can a uonoi
just wiite a uonation check out to me peisonally until I
set up the chuich's bank accounts............................................74
4S. Aie both a chuich anu its subsequent Coipoiation Sole
iequiieu to have by-laws..............................................................7S
46. Can the Coipoiation Sole's Successoi anu Secietaiy be the
same peison oi two uiffeient people. Can eithei my
unueiage son oi uaughtei be nameu to eithei of these
positions as well...............................................................................77
47. Can an inuiviuual peison have multiple Coipoiation
Soles.......................................................................................................77
48. The intiouuction of IRS publication 1828 states:
"Chuiches anu ieligious oiganizations may be legally
oiganizeu in a vaiiety of ways unuei state law, such as
unincoipoiateu associations, nonpiofit coipoiations,
coipoiations sole, anu chaiitable tiusts." Isn't a chuich
that is legally establisheu unuei any of these
oiganizations subject to the 26 0.S.C Su8(c)(1)(a)
exemption law...................................................................................78
49. Bow uoes a Coipoiation Sole piotect a chuich any
uiffeiently fiom all Su1cS stipulations (such as political
lobbying). It seems to be that the Chuich, (no mattei how
it is legally foimeu), is still subject to all qualifications anu
uisqualifications of the Su1cS law...............78
Su. CALIF0RNIA Coipoiation Sole iegulation (1uuu9)
stipulates that "Any juuge of the supeiioi couit in the
county in which a coipoiation sole has its piincipal office
shall at all times have access to the books of the
coipoiation." If I establish a Coipoiation Sole thiough

1u
0iegon, but still have my piincipal office in Califoinia,
aien't my books still accessible by the Supeiioi Couit in
the county wheie my piincipal office is.................................79
S1. If I am not tiying to hiue behinu a "tax sheltei" oi get out
of paying "unielateu business entity taxes" then why
shoulu it mattei if my books aie available to a Supeiioi
Couit - IF both myself, my membeis anu contiibutois
have followeu the stipulations iegaiuing "uonations anu
contiibutions" outlineu foi Coipoiations by the Secietaiy
of State anu by the IRS tax coues sections Su1-
Su8.........................................................................................................79
S2. What's the legal uefinition of a Coipoiation Sole..............8u
SS. When signing legal uocuments on behalf of my ministiy's
Coipoiation Sole, uo I neeu to use my peisonal signatuie
oi sign in the name of the Coipoiation Sole itself.............8u
S4. Can a Coipoiation Sole issue Piomissoiy Notes................8u
SS. Since Chiistians aie the Temple of the Boly uhost, woulu
that not make us automatically tax exempt at oui
conveision anu confiimeu by oui baptismal
iecoiu....................................................................................................81
S6. Bave you been challengeu in Couit at all..............................81
S7. Is the Coipoiation Sole Consiueieu Eithei a Chuich oi a
Ninistiy................................................................................................82
S8. Is theie a ieason why the ALL CAPS names aie useu when
signing oui Chuich Affiuavit. Boesn't that name in ALL
CAPITAL LETTERS signify the uoveinment cieateu,
"Stiawman".........................................................................................82
S9. Boes the Coipoiation Sole ieceive a Tax Exempt IB
numbei fiom the IRS......................................................................84
6u. Can a Coipoiation Sole Issue a Receipt foi any Tithe oi
Bonation that a uonoi can use foi tax wiite-off.................84
61. 0ui chuich takes in voluntaiy contiibutions on a monthly
basis of less than $Suu a month, the fact that oui monthly
voluntaiy contiibutions intake is so minimal, in youi
opinion is it just as impeiative anu auvantageous to take
the steps necessaiy to teiminate oui Su1c(S) anu move
into a coipoiation sole...................................................................8S

11
62. Woulu like to unueistanu bettei how a coipoiation sole
can use thiee sepaiate inuiviuuals in its goveining
stiuctuie. I unueistanu that youi incoipoiating an office
anu let's say the leau ministei holus that office, can you
still have a sepaiate inuiviuual N0T ielateu to you, as a
secietaiy, even a thiiu inuiviuual as an auuitional uiiectoi
if we choose to uo so.......................................................................8S
6S. Bow to obtain an EIN foi a Coipoiation Sole......................86
64. Can a Coipoiation Sole Issue a Receipt foi any Tithe oi
Bonation that a uonoi can use foi tax wiite-off.................86
6S. If I was the oveiseei anu my spouse as the successoi anu
secietaiy pass away who will then own the chuich anu
the coipoiation sole........................................................................87
66. Is theie an age iequiiement foi opening a coipoiation
sole. I have a son oi uaughtei that is in theii twenties.87

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$%&'%&()*%+ ,%-. (&. .Y.& '&.>.+).C "*)? ( F.&)*=*.C
-.)).& +%)*F. =&%D )?. 26, =%& .*)?.& ( =%&D(- 26,
(AC*)V *+).+) )% -.Y1 %& ( =%&D(- F?A&F?
2+ZA*&1S................................................................................................88

$J847:6 Q N 8> (+ 5Y.&>..& %& P*>?%'V 2 "%A-C -*[.
)% %&C(*+ D*+*>).&> A+C.&+.()? %A& F%Y.&*+/ %=
D*+*>)&1V (D 2 (<-. )% C% )?*> "*)? ( $%&'%&()*%+
,%-.S....................................................................................................1u4
Incluues:
ASS0ClATl0N CE0RCE ANB 0RBlNATl0N AIIlBAvlT
!
!"
!"#$%"#$& &( &)# !**(+,!&,($ +)-.+) !$%
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!"#$%

$?(').& \ N $(-- )% 8F)*%+]......................................................12S

$?(').& ^ N ,)()A)%&1 O.F-(&()*%+ %= $?A&F?
:>)(<-*>?D.+) (+C 7(K :K.D') ,)()A> 8==*C(Y*) _9%"

12
*+F-AC.> -(+/A(/. )?() -("=A--1 =A-=*--> )?. 26,G> %"+
@T 4%*+)> )% ( F?A&F?]`...................124
PRFSCRlBFB 1
st
AmenJment, Jetoilinq tbe position of
"0verseer".............................1SS
PRFSCRlBFB 2
nJ
AmenJment, Jetoilinq tbe position of !"#$ #$&
!"##$%%&! #$% &'(!')#!* +, *+-! ./-!(/01 .+!2+!#)3+$
!"#$%!!!!!!!!!!!!!!!!!!!!!""!!!!!!!!""!"#
Contoct }osbuo or Tbe Fmpowerment Center............142
Notes.................................14S

4(>)%&(- 6.Y*."> (+C :+C%&>.D.+)>...........144

!"#$% '()*+))* ,#+-$. !"##$I!"##$%&&'!!!!!!!""""""!#$#


























1S
$?(').& @; 5A& B*>*%+ (+C )?. 4&%<-.D E(F*+/ 7%C(1G>
$?A&F?.>;

"Tbe 0nly Tbinq Necessory for tbe Triumpb of Fvil is for 6ooJ Hen
to Jo notbinq."
-FJmunJ Burke

5A& B*>*%+ ,)().D.+) =%& 7?*> P%%[;

0ui vision is bolu, Boly Spiiit inspiieu anu veiy simple: To help
iaise up the next geneiation of leaueis foi the Bouy of Chiist anu
to help set Ameiica's chuiches FREE fiom the contiol anu
iestiictions of Su1cS. It is oui sinceie uesiie that you as the
ieauei of this mateiial help us in getting this book into the hanus
of eveiy chuich pastoi heie in Ameiica.

I shoulu also note that this book iepiesents the accumulation of
thousanus of houis of painstaking ieseaich. Aftei helping neaily
1S,uuu+ chuiches anu Coipoiation Sole's acioss Ameiica, aftei
ieviewing neaily ALL available infoimation iegaiuing the IRS
successfully piosecuting B0TB chuiches anu Coipoiation Soles,
aftei houis of iecoiueu consultations with B0TB the 0S
Bepaitment of }ustice anu the Inteinal Revenue Seivice, aftei
ieviewing neaily ALL State anu Feueial Laws ielateu to
chuiches, this book gives the ieauei answeis to neaily EvERY
conceivable question one woulu have if they weie inteiesteu in
eithei planting a new chuich oi ieoiganizing theii piesent
chuich to be out fiom unueineath the manipulative laws of
Su1cS. With the ieauei keeping in minu that the topic of the
Coipoiation Sole has not been taught in ANY seminaiy, theology,
oi in any law schools heie in the 0niteu States of Ameiica.

In auuition, I have puiposefully left out a vast majoiity of my
peisonal philosophical views (to which, I coulu have wiitten
anothei Suu+ pages of content). I felt that the majoiity of the
ieaueis of this mateiial (like youiself ieauing this now) aie
being calleu to be the next geneiation of leaueis the Bouy of
Chiist neeus. Theie is a quickening in my spiiit that time is of tbe

14
essence. It is ciitical to begin equipping the saints foi the time of
gieat calamity that is soon coming upon us. It is time to iestoie
uouly oiuei to both the chuich anu to cieation itself.

It's time to confiont the spiiit of feai that pievents a pastoi fiom
pieaching against aboition oi the same feai that silences a
piophet fiom speaking out against a political canuiuate foi
public office who they know to have a heait of ungouliness. To
stop the manipulative feai that paialyzes a teachei fiom telling
theii congiegation that maiiiage is foi life anu that uivoice was
nevei intenueu to be an option, anu the same feai that piessuies
an apostle to nevei attempt to openly influence oi piomote
iighteous legislation to biing cieation itself back into its gloiious
fieeuom of uouly oiuei.

We have been calleu to iule this Eaith anu tolu that we'ie moie
than conqueiois. 0ui position in the Loiu is so significant, that it
is pioclaimeu in 1
st
Coiinthians 6:S, "Bo you not know tbot we
will juJqe onqels? Eow mucb more tbe tbinqs of tbis life!" anu that
accoiuing to Romans 8:2u-21, "Ior tbe creotion wos subjecteJ to
frustrotion, not by its own cboice, but by tbe will of tbe one wbo
subjecteJ it, in bope tbot tbe creotion itself will be liberoteJ from
its bonJoqe to Jecoy onJ brouqbt into tbe freeJom onJ qlory of
tbe cbilJren of 6oJ." This means uou uelibeiately biought
fiustiation to ALL of cieation (the 0niveise itself) in hopes that
WE as the chiluien of uou will use oui anointeu gifts anu talents
to biing foith uouly oiuei, in hopes to libeiate the cieation anu
biing it into both fieeuom anu gloiy!

Bo you know who you aie anu who the uou is that you seive.

Yet, if we'ie so poweiful, why uo we have a Chiistian uivoice
iate of neaily 6u%. Why aie oui homes being split up. Why aie
so many of oui chiluien without fatheis. Why aie oui chiluien
not being taught that maiiiage is foi life anu uivoice is not even
an option foi consiueiation. Why insteau of complaining about
homosexual television piogiamming like NBC's, "The New
Noimal" aie we not insteau "buying" NBC anu cieating oui own

1S
piogiams. Insteau of complaining about banks anu foieclosuies,
why aie we not insteau "becoming banks".

Why. I'll tell you why, it's because since 1969 we have hau
neaily 4 geneiations of Chiistian leaueis that have completely
uisenfianchiseu the Bouy of Chiist. By oui veiy uefinition as
leaueis, we aie supposeu to be teacheis of the law anu yet 9u%
of the pastois I speak with can't even tell me the uiffeience
between Su1cS anu Su8c1a of oui own 0S Coue of Laws! If they
can't explain to me mouein law, how in the woilu aie they going
to teach the Bouy of Chiist Biblical law.! This gives new meaning
to when the Apostle Paul wiote in 1
st
Timothy 1:7-8 which
states, "Tbey wont to be teocbers of tbe low, but tbey Jo not know
wbot tbey ore tolkinq obout or wbot tbey so confiJently offirm!
But we know tbe low is qooJ wben one teocbes it properly,..."

Bow can anyone honestly unueistanu wheie his oi hei giace
comes fiom without fiist being taught the law.! Without the law,
giace has no meaning!

Theiefoie, this is foi those biotheis anu sisteis that will heeu the
call of this book, who nevei hau the knowleuge in how to
piopeily oiganize theii ministiy oi calling. This book is P0RE
KN0WLEBuE. It is the "how to" anu "tiaue seciets" that will
empowei you to take youi ministiy to its next level. Take this
incieuible gift of knowleuge anu go foith to biing fieeuom BACK
to The Bouy of Chiist!




7?. 4&%<-.D E(F*+/ 7%C(1G> $?A&F?.>;

Exouus 9:1 says, "Tben tbe l0RB soiJ to Hoses, "6o in to Pboroob
onJ soy to bim, Tbus soys tbe l0RB, tbe 6oJ of tbe Eebrews, "let
my people qo, tbot tbey moy serve me."


16
Ny fellow Chiistians, the Bouy of Chiist is in bonuage! }ust like
the Bebiews of olu that weie seivants unuei the Phaiaoh, the
Feueial Law of Su1cS has effectively enslaveu the mouein uay
chuich anu the Bouy of Chiist.

Theie was no othei ieason foi Piesiuent Lynuon }ohnson to
uiaft Su1cS into law othei than foi the intent of silencing the
chuich in all matteis of uoveinment. This was its intenueu
puipose anu now aftei only 44 shoit yeais, it has all but
accomplisheu its task. The law of Su1cS has cieateu a ciisis of
such epic piopoitions since 1969, in only a few shoit
geneiations since the passage of that law by Piesiuent Lynuon
}ohnson, so that cuiiently touay 1uu% of iegisteieu oi
incoipoiateu chuiches in the 0niteu States aie now lawfully
consiueieu to be "Cieatuies of the State"!

1uu% of these Su1cS chuiches aie legally anu contiactually
obligateu to auheie to the seveie iestiictions of Su1cS in oiuei
to claim the "conJitionol privileqe" of tax exemption. If you'ie a
ministiy leauei ieauing this anu you'ie unuei the false
impiession that you'ie in fact N0T unuei Su1cS's juiisuiction
simply because you uiu not apply foi 'iecognition' of youi Su1cS
status, then go aheau this Sunuay moining anu simultaneously
viueo iecoiu anu tell youi congiegation membeis that you
woulu like foi them to vote foi oi against a political canuiuate foi
office! Tell them to pass out biochuies to theii community in an
effoit to uiiectly influence political legislation anu then tell them
that youi chuich plans on lobbying Congiess. Recoiu the entiie
chuich seivice anu then senu that iecoiuing as a foimal
complaint to the IRS commissionei in youi local juiisuiction anu
then finu out within Su uays what happens to youi chuich's tax-
exempt status! You see, if youi chuich has eithei an
incoipoiation, bank account, financial tiust oi ANY financial
mechanism in place to ieceive tax ueuuctible contiibutions anu
youi chuich uoes N0T have a Coipoiation Sole, then youi chuich
is 1uu% completely unueineath the entiie juiisuiction of the
Su1cS law. So, uo not be fooleu by these "fiee-chuich"
enthusiasts out theie that claim to be able to help chuiches

17
establish non-Su1cS, "ministeiial tiusts" oi Su8 Chuich Tiusts.
Such tiusts have absolutely no meiit whatsoevei in law that
exempts you fiom the juiisuiction of the Su1cS law. In fact, these
tiusts peuuleu by "fiee-chuich" auvocates can in fact get youi
chuich in moie tiouble because they aie set up so impiopeily.

Biotheis anu sisteis in Chiist, this book will explain in uetail
why nevei befoie has it been moie impeiative that the chuich
come out fiom unueineath the contiol of the goveinment anu be
placeu BACK unuei the heauship of oui Loiu anu Savioi }esus
Chiist. With such ciitical goveinmental anu social issues ianging
fiom eteinal salvation, maiiiage, uivoice, teen piegnancy,
piivacy iight violations, civil iights, taxation, aboition, uN0
foous, enfoiceu vaccinations, paient ieligious exemption iights,
gay maiiiage, homosexual, tiansgenueieu anu bi-sexual iights,
etc., it's nevei been moie impoitant than evei foi leaueiship anu
the entiie chuich to come togethei anu speak out. To oiganize
anu leau voteis to uiiectly influence legislation ielateu to these
matteis. Nany of these goveinment policies (such as the iecently
ievealeu National Secuiity Agency's uata gatheiing piogiam)
pose a uiiect thieat to the chuich! Imagine if such an incieuible
uata collection tool was placeu into the hanus of the Antichiist!
0i if both state anu feueial goveinments tiy to ieuefine the
uefinition of maiiiage when they hau no juiisuiction ovei it in
the fiist place because such juiisuiction belongs to the chuich
anu the chuich alone, as oiiginally specifieu in uou's woiu.

These ieasons aie WBY this book is so impoitant to place into
the hanus of each pastoi heie in Ameiica! Because Coipoiation
Sole is the only known lawful way a chuich can oiganize its
financial assets, wheieas the chuich itself is N0T consiueieu to
be unuei the law of Su1cS but insteau unuei the juiisuiction of
both 26 0.S.C Su8(c)(1)(a) anu 26 0.S.C 6uSS(S)(a)(1-S).

To unueistanu this bettei, please allow me to biiefly explain the
aspects of both the histoiy of the Coipoiation Sole as well as the
mouein Su1cS law heie in the 0niteu States anu WBY the
Coipoiation Sole is the saving giace foi the chuich.

18



19
$?(').& H I J*>)%&1 %= )?. $%&'%&()*%+ ,%-. (+C 7(K()*%+ *+
)?. L+*).C ,)().>;

The Coipoiation Sole is one of the oluest foims of a Coipoiation
in the woilu. The initial genesis of the Coipoiation Sole uates
back to Roman Empeioi Constantine in the yeai S2S AB (Aftei
Constantine ueclaieu Chiistianity the official ieligion of the
Roman Empiie). It was fiist useu by the Pope foi use by the
Bishops of the chuich foi ecclesiastical puiposes anu, in
paiticulai, holuing chuich piopeity anu othei assets. The
Bishop was authoiizeu to act on his own authoiity, absent the
contiol of a typical boaiu of uiiectois.

When the Bishop iesigneu his position, uieu, was incapacitateu,
oi was foicefully iemoveu fiom office by the piesiuing pope oi
aichbishop, then title to the piopeity passeu not to the bishop's
heiis (even though Catholic bishops weie not peimitteu to
maiiy, it was not uncommon that they hau seveial chiluien), but
to a successoi that is uesignateu by the coipoiate sole (usually
anothei bishop). While the office of coipoiate sole helu title to
piopeity, that piopeity uiu not "belong" to the bishop
peisonally. Rathei, he helu the piopeity in tiust foi the chuich.
In this sense, the bishop was veiy much like a tiustee. Those
ancient Coipoiation Soles weie often foimeu unuei canon law
(chuich law) anu, theiefoie, absent the peimission anu
juiisuiction of the state.

The use of the ecclesiastical Coipoiation Sole by Catholic bishops
anu leaueis continueu laigely uninteiiupteu foi a numbei of
centuiies. Bowevei, things began to iauically change in the
sixteenth centuiy, iegaiuing the funuamental natuie anu legal
attiibutes of the Coipoiation Sole. This was laigely the iesult of
an histoiic phenomenon known touay as "The Refoimation". The
Refoimation spieau like wilufiie thioughout a numbei of
Euiopean nations. Bue to the natuie of this question, I will focus
attention on Englanu anu the significance of its actions in
ielationship to the mouein uay Coipoiation Sole.


2u
In 1SS4, King Beniy vIII split fiom the chuich in an act of
iebellion that is known touay as, "The Act of Supiemacy". The
motives behinu this split weie uue to King Beniy vIII having an
affaii anu wanting to uivoice his cuiient wife. Because the
Catholic Chuich was solely in chaige of any potential
uissolutions of maiiiage, King Beniy vIII sought the Pope's
appioval foi being able to maiiy his mistiess. The Pope uenieu
this iequest, which gieatly angeieu the King. In essence, what
tianspiieu next was the foimation of one of the woilu's fiist
uenominational splits. The King ueciueu to foigo the "uivine
iight of popes" in favoi of his new uoctiine of "the uivine iight of
kings" anu thus ciowneu himself the "loiu soveieign heau" of the
Chuich of Englanu. It was also at this time that the Chuich of
Englanu became Anglican (Episcopal). At this time the Chuich-
State was effectively ieplaceu by a State-Chuich. Wbicb on o siJe
note, if you tbink obout wby tbe Anqlicon cburcb toJoy bos openly
bomosexuol bisbops, its rooteJ in tbe foct tbot tbe qenesis of tbis
cburcb wos creoteJ from tbe Jesires of o sexuolly Jeviont kinq!
Wben tbe beoJ is out of orJer, tbe wbole boJy is out of orJer!

Fiom this point, much of the Chuich of Englanu was iefoimeu.
Foi example, auoiation of Naiy (Naiiolatiy) anu piayei to the
saints was abolisheu as iuolatious. Theii vaiious statues weie
ueclaieu "iuols" anu weie iemoveu fiom all chuich piopeities.
Woiship of the elements of the Euchaiist was ueclaieu to be
iuolatiy. Tiansubstantiation was ueemeu heiesy. Reciting the
iosaiy on iosaiy beaus was ueemeu "vain pagan iepetition". In
auuition, the Latin Nass was ueclaieu supeistitious anu was
abolisheu in favoi of an English woiship seivice which
emphasizeu the pieaching of uou's Woiu {in o lonquoqe tbe
people coulJ unJerstonJ, becouse up until tbis point, tbe worJ of
6oJ wos beinq preocbeJ in lotin).

As a means of contiolling the people, anu keeping them
subseivient to Catholic leaueiship hieiaichy, the Roman Catholic
Chuich hau, foi many centuiies, pieventeu the people fiom
knowing what the Woiu of uou says anu ieauing it themselves.
The Refoimation foievei abolisheu this. The Woiu of uou was

21
tianslateu into the common tongue anu eageily given to the
people. The English Bible tianslatoi, William Tynuale, foietolu
that, "every plowboy woulJ reoJ tbe Scripture for bimself".

But foi many, the Refoimation was also not as thoioughgoing as
they hau hopeu foi. Ceitain vestiges of Roman Catholicism
iemaineu, incluuing the office of coipoiate sole. Bowevei, with
the Act of Supiemacy, anu the king being ueclaieu the "loiu
soveieign heau of the chuich", theie also began to emeige a new
unueistanuing of who (oi what) was heau of the Coipoiation
Sole. In this State-Chuich system the Coipoiation Sole was
piomptly conveiteu into a cieatuie of civil law. Bishops, iathei
than being emissaiies of the pope, weie now agents of the king
anu of the state.

Since the Anglican Chuich of Englanu was (anu is) a hieiaichical
chuich goveineu fiom the top uown by bishops ("episcopal"
meaning "bishop iule"), anu since membeis in such a chuich
have little if any say in the goveinance of theii chuich, the office
of the coipoiate sole was inheiently consonant with the chuich
stiuctuie in Englanu.

Bowevei, neaiei to the 17uu's, attituues in the Ameiican
Colonies about chuich polity weie altogethei uiffeient. Rathei
than a top-uown bishop-iule hieiaichy, most Colonial Ameiican
chuiches weie goveineu bottom-up, usually by elueis electeu by
the local congiegation, anu such elueis weie always accountable
to those who hau electeu them. Accountability was the key to
pieventing the potential tyiannies of bishops enuemic in both
Catholicism anu Anglicanism.

As the Rev. Cotton Nathei put it: "Never entrust o mon witb more
power tbon you ore content for bim to use; for use it be will." A
gieat many of the Colonists hau known fiist-hanu the abuses of
the English Bishopiic, as exeiciseu thiough the office of
coipoiate sole. Stai Chambei abuses, oi "examinations", unuei
toituie, incluuing wiuespieau executions at the hanus of the

22
bishops, hau become a majoi factoi in "ieligious
nonconfoimists" coming to Ameiica.

0ltimately, the Coipoiation Sole uiu finu its way to Ameiica by
way of Englanu. Bowevei, the Coipoiation Sole nevei gaineu
iecognition in the Ameiican Colonies as a canon law institution.
In fact, it's impossible to iuentify any specific histoiic example of
the use of the canon law Coipoiation Sole in Ameiica, eithei
befoie oi aftei Ameiica gaineu inuepenuency, whethei by
Catholics oi anyone else. Catholic scholais ueny that the
Coipoiation Sole, as useu in Ameiica, has evei been anything
othei than a civil law entity.

Because the Coipoiation Sole was so iaiely useu by the eaily
colonists anu states, theie aie almost no iecoius of its existence
in many states histoiical iecoius. In fact, it is so iaie that
cuiiently, no state east of the Nississippi even has a Coipoiation
Sole law (even in tbe Bible belt of Americo)! Because of its iaiity
heie in Ameiica, it is cuiiently not taught about in ANY known
seminaiy school, theological univeisity, oi law school heie in the
0niteu States of Ameiica. Not a single ministei we've spoken
with (which have been thousanus) has even heaiu of its
existence when getting theii oiuination licenses.

Right now, since 1969, the 0niteu States goveinment has uone
eveiything within its powei to silence the mouein uay Bouy of
Chiist fiom all matteis of politics. The genesis of the law of
Su1cS actually came as a uiiect iesult of the chuich stanuing up
uuiing the civil iights movements of the 196u's. In 1964 anu
1968, chuich leaueis all ovei Ameiica stoou in soliuaiity against
segiegation. Leaueis such as Reveienu Bi. Naitin Luthei King }i.
weie instiumental in foiming what we know touay as, "Tbe Civil
Riqbts Act of 1964 onJ 1968." The goveinment (specificolly tben
Senotor lynJon B. }obnson) feaiing the powei of the chuich to
influence legislation anu politics, immeuiately began uiafting the
Su1cS law into existence. In 0ctobei 9
th
, 1969 the Su1cS was
wiitten anu signeu into law by then Senatoi anu eventually
Piesiuent Lynuon B. }ohnson.

2S
It also neeus to be histoiically ielevant to note that Piesiuent
}ohnson was known as a man that exhibiteu both feai anu
manipulation. Nany histoiians nicknameu his manipulation
tactic "The }ohnson Tieatment". Bis Piesiuency was also
consiueieu at that time as the height of mouein uay libeialism
heie in Ameiica. Is it any wonuei that Su1cS cieates such feai
anu manipulation in chuiches. Its law was wiitten by a man that
uiu nothing but piomote feai anu manipulation!

I have a quote on the fiist page of my piayei jouinal fiom
Eumunu Buike that ueclaies, "Tbe only tbinq necessory for tbe
triumpb of evil, is for qooJ men to Jo notbinq."

Piesently, Chiistians account foi moie then 7u% of iegisteieu
voteis. If chuiches ieoiganize theii financial stiuctuies to a
Coipoiation Sole anu thus biing the entiiety of theii ministiy out
fiom unueineath the manipulative 'conJitionol privileqe of tax-
exemption unuei the law of Su1cS anu insteau biought the
chuich unuei both 26 Su8(c)(1)(a) anu 26 0.S.C
6uSS(S)(a)(1-S) - which contain N0 conuitions to the piivilege
of tax exemption - then we woulu expeiience a gigantic
"Kinguom Shift" in this countiy. The Inteinal Revenue Seivice
woulu leave the chuich alone. Policy makeis woulu be tieating
the chuich as the most significant votei base in Ameiica anu
woulu be begging us foi political favoi. Laws such as B0NA
(Befense of Naiiiage Act) woulun't even neeu to exist because
the chuich woulu have taken all powei to license maiiiage out of
the hanus of the state anu biing it into the hanus of the Bouy of
Chiist wheie it belongs in the fiist place!

These, anu many moie ieasons listeu below aie why we heie at
The Empoweiment Centei, wish to see eveiy Chiistian chuich in
Ameiica ieoiganizeu piopeily with a Coipoiation Sole.

As you will ieau using the facts to follow, touay, the Coipoiation
Sole may veiy well iepiesent itself as the mouein uay savioi of
chuiches fiom goveinment iule anu iestiiction.


24
$?(').& M N 2> )?. $%&'%&()*%+ ,%-. ( O.()? P-%" )% QR@FMS

Between the IRS taigeting evangelical gioups, Piesiuent 0bama
announcing a national Lesbian, uay, Bi-Sexual anu
Tiansgenueieu Piiue Nonth, Pastois losing theii housing salaiy
allowance, Chiistian businesses being shutteieu uue to theii
beliefs anu uemociats intiouucing legislation that foices
Chiistian Chuiches to officiate uay Naiiiage, this has N0T been a
gieat season foi Chiistians acioss this countiy.

PL7V 7J87 2, 8UU 8P5L7 75 $J89a:#

You see, RIuBT N0W the saving giace foi the Chuich to set itself
FREE fiom Su1cS is the Coipoiation Sole. In this chaptei, I will
bieak uown Su1cS line-by-line anu show you how Chiistians
incoipoiating the piopei use of a Coipoiation Sole can begin to
instantly TAKE BACK theii uouly authoiity heie in Ameiica.
Fiist, let me explain how cuiient Su1cS laws iestiict Chuiches
fiom influencing uoveinment policy. It has to ueal with the
specific way the law was wiitten. Su1cS states,

"Corporotions, onJ ony community cbest, funJ, or founJotion,
orqonizeJ onJ operoteJ exclusively for reliqious, cboritoble,
scientific, testinq for public sofety, literory, or eJucotionol
purposes, or to foster notionol or internotionol omoteur sports
competition {but only if no port of its octivities involve tbe
provision of otbletic focilities or equipment), or for tbe prevention
of cruelty to cbilJren or onimols, no port of tbe net eorninqs of
wbicb inures to tbe benefit of ony privote sborebolJer or
inJiviJuol, no substontiol port of tbe octivities of wbicb is corryinq
on propoqonJo, or otberwise ottemptinq, to influence leqislotion
{except os otberwise proviJeJ in subsection {b)), onJ wbicb Joes
not porticipote in, or intervene in {incluJinq tbe publisbinq or
Jistributinq of stotements), ony politicol compoiqn on bebolf of {or
in opposition to) ony conJiJote for public office." Souice: gpo.gov




2S
7J: O:B2U 2, 29 7J: O:782U,

Notice that the Su1cS law 0NLY has juiisuiction ovei,
'Coipoiations, anu any community chest, funu, oi founuations'
being useu by ieligious oiganizations anu that the woiu 'Chuich'
is mysteiiously absent fiom this list. In fact, the woiu Chuich
uoesn't even come up in the law itself! If Chuiches aie
automatically consiueieu tax exempteu puisuant to 26 0SC
Su8(c)(1)(a) anu not iequiieu to have a Su1cS status then how
in the woilu aie Chuiches STILL C0NSIBEREB unuei the law of
Su1cS even without them seeking any official iecognition of
theii Su1cS status.! The answei ueals with B0W Chuiches
incoipoiate anu set up theii banking to ieceive uonations.
Cuiiently, 99% of ALL Chuiches in the 0niteu States incoipoiate
themselves in oiuei to open up a bank account to accept anu
ieceive uonations fiom congiegation membeis. In fact, without
being incoipoiateu, it is neai impossible foi a Chuich to open a
bank account. As soon as the Chuich oiganizes itself anu it's
Pastoi sits uown with a banking iepiesentative, the bank iep is
going to ask the Chuich foi pioof of both it's state iegisteieu
aiticles of incoipoiation anu it's IRS iegisteieu "EIN" numbei.
The bank X2UU 957 allow the Chuich to open up an account
without these two items. This is why 99% of Chuiches
incoipoiate when oiganizing themselves! As soon as the Chuich
incoipoiates, it now falls unuei the juiisuiction of Su1cS,
because iemembei that the veiy fiist sentence of Su1cS coveis,
"Coipoiations, anu any community chest, funu, oi founuations"
(with emphasis on the woiu 'coipoiation'). Even if the Chuich
tiies to get cieative anu institutes an unincoipoiateu expiess oi
ceitifieu tiust fiom eithei a CPA oi Tax Attoiney, since the name
of tiust is implicitly helu in the name of the Chuich itself, the IRS
will still countei that the Tiust itself is a, "community chest,
funu, oi founuation" foi use on behalf of a ieligious oiganization.
This leaves almost no ioom foi a Chuich to oiganize itself
without coming unuei this completely satanic law.

J5X 2, $5645687259 ,5U: 7J: ,8B29a a68$: 5E 7J:
$JL6$JS

26

ulau you askeu! Beie in Ameiica, its been unfoitunate that tax
scam peuuleis encouiaging inuiviuuals to not file lawful taxes
oweu to the uoveinment have notoiiously useu the Coipoiation
Sole foi its unintenueu puiposes. I must ieemphasis that the
Coipoiation Sole has also N0T been taught about in ANY (I
iepeat ANY) Bible College, 0niveisity, Theology School anu Law
School heie in Ameiica. In fact, the Coipoiation Sole is so giossly
unuei taught heie in Ameiica that as of touay, I am still cuiiently
the only authoi in Ameiican histoiy that has wiitten anu
publisheu the Book on the Coipoiation Sole anu mouein Chuich
tax law. What makes the Coipoiation Sole so unique is that it is
an incoipoiateu office helu WITBIN a Chuich anu N0T the
Chuich itself. This means, an unincoipoiateu Chuich that is
neithei consiueieu a Coipoiation, community chest, funu oi
founuation N0ST be foimeu FIRST befoie you'ie Chuich can
incoipoiate a S0LE office position that holus all of the Chuiches
finances. This means the Coipoiation Sole is neithei youi Chuich
noi youi ministiy. It is only an inuiviuual office within the
Chuich (typically an 0veiseei, Bishop, Pastoi oi Teachei) that
incoipoiates theii position foi the banking puiposes of the
Chuich. Without getting hypei technical, the Coip Sole acts as
the bank account on behalf of the Chuich while leaving the
Chuich completely outsiue of Su1cS's juiisuiction.

Boes this mean that the Coipoiation Sole is consiueieu a Su1cS
since it's incoipoiateu.

Yes, it uoes. Bowevei, with gieat emphasis: TBE CB0RCB anu
the Coipoiation Sole ARE TW0 SEPARATE LEuAL CREAT0RES
with TW0 SEPARATE LEuAL }0RISBICTI0NS. Since the
Coipoiation Sole is just an office helu within the Chuich anu not
the Chuich itself, the Chuich itself becomes immune to the
juiisuiction of the cuiient Su1cS law anu insteau comes fully
unuei the manuatoiy tax exemption law of 26 0.S.C
Su8(c)(1)(a). This law of 26 0.S.C Su8(c)(1)(a) ensuies the
Chuich ietains its tax exemption status without any of the

27
iestiictive stipulations that Su1cS has. Theiefoi, Su1cS 0NLY
has juiisuictions ovei the activities of the Coipoiation Sole itself.

J5X O5:, 7J2, :b:347 8 $JL6$J E653 QR@$MS

We have founu that the most lawful way to oiganize a Chuich
befoie setting up it's subsequent Coipoiation Sole is to establish
it thiough a legal uocument calleu a, "Statutoiy Beclaiation of
Chuich Establishment Affiuavit" (which is incluueu in this book).
This affiuavit seives to lawfully BECLARE anu F0LFILL ALL 14
points to the IRS's own uefinitions anu stanuaius to be
consiueieu a Chuich. You see, in oiuei foi a Chuich to meet the
IRS's 14-point stanuaius foi being consiueieu a Chuich, a Chuich
must meet the following conuitions:

1. Bistinct legal existence
2. Recognizeu cieeu anu foim of woiship
S. Befinite anu uistinct ecclesiastical goveinment
4. Foimal coue of uoctiine anu uiscipline
S. Bistinct ieligious histoiy
6. Nembeiship not associateu with any othei chuich oi
uenomination
7. 0iganization of oiuaineu ministeis
8. 0iuaineu ministeis selecteu aftei completing piesciibeu
couises of stuuies
9. Liteiatuie of its own
1u. Establisheu places of woiship
11. Regulai congiegations
12. Regulai ieligious seivices
1S. Sunuay schools foi ieligious instiuction of the young
14. Schools foi piepaiation of its ministeis

0ui custom statutoiy ueclaiation affiuavit lawfully fulfills ALL of
these vaiious 14 points. In fact, one Feueial ciiminal uefense
attoiney calleu oui affiuavit a woik of puie genius because it
leaves no ioom foi uoubt that youi Chuich has lawfully fulfilleu
ALL 14 points fiom the IRS's own stanuaius anu liteiatuie. The
language of this affiuavit was caiefully ciafteu ovei a peiiou of 6

28
months just to make absolutely suie that it meets ALL of the
IRS's iequiiements. I cannot emphasis enough how absolutely
ciitical it is foi a Chuich to oiganize anu manifest itself thiough
this custom affiuavit.

O5:, 8 ,787L756c O:$U8687259 8EE2O8B27 J8B: U:a8U
46:,:O:9$:S

YES, YES anu moie YES!!! Blacks Law Bictionaiy uefines a
statutoiy ueclaiation as,

"Beclorotory stotute: 0ne enocteJ for tbe purpose of removinq
Joubts or puttinq on enJ to conflictinq Jecisions in reqorJ to wbot
tbe low is in relotion to o porticulor motter. lt moy eitber be
expressive of tbe common low, 1 Bl.Comm. 86; ln re 0nqoros Will,
88 N.}.Fq. 2S, 1 02 A. 244, 246, or moy Jeclore wbot sboll be token
to be tbe true meoninq onJ intention of o previous stotute, tbouqb
in tbe lotter cose sucb enoctments ore more commonly colleJ
"expository stotutes." HcHobon v. HoJJox, Tex.Civ.App., 297 S.W. S
10, S 1 2 . A stotute enocteJ to put on enJ to o Joubt os to wbot is
tbe common low, or tbe meoninq of onotber stotute, onJ wbicb
Jeclores wbot it is onJ ever bos been. Nelson v. SonJkomp, 227
Hinn. 1 77, S4 N.W.2J 640, 642" - Souice, Blacks Law Bictionaiy.

This means that a statutoiy ueclaiation is meant to liteially put
anu enu to ANY uoubts anu enu ANY conflicting uecisions in
iegaius to the IRS questioning the legal valiuity of youi Chuiches
uistinct legal status oi existence. It is also impoitant to note that
ALL of the Chiistians anu ministiies that have applieu foi
suppoit heie at The Empoweiment Centei anu we have assisteu
aie Chuiches that have a minimum of 4 congiegation membeis
who sign this affiuavit unuei the penalties of peijuiy ueclaiing
that they have oiganizeu a legitimate Chiistian Chuich.

7J: O:87J PU5X 75 QR@$M

You see, when a Chuich oiganizes itself unuei a statutoiy
ueclaiation affiuavit, the affiuavit (which is the Chuich itself) IS

29
N0T consiueieu a Coipoiation, Community Chest, Funu oi
Founuation! Su1cS 0NLY has juiisuiction ovei those entities anu
N0T Chuiches that aie foimeu anu iecognizeu by law thiough an
affiuavit. Since the Chuich's subsequent Coipoiation Sole is
nothing moie than an isolateu office helu within the Chuich anu
not the Chuich itself, then when the Pastoi pieaches on Sunuay
moining he is not pieaching fiom the powei anu authoiity of the
Chuiches Coipoiation Sole (the bank account) but iathei fiom
the powei anu authoiity of both the Bolyspiiit anu his lawful
statutoiy ueclaiation affiuavit! It woulu be INP0SSIBLE foi the
IRS to piove in a Feueial Couitioom that this affiuavit was eithei
incoipoiateu oi was a financial vehicle to be useu as a
community chest funu oi founuation. In this instance, they 0NLY
have juiisuiction ovei the Coipoiation Sole itself WBICB IS
NEITBER TBE CB0RCB N0R TBE NESSAuE BEINu BELIvEREB
0N S0NBAY N0RNINu.

This specific methou makes the Chuich itself completely immune
to the Su1cS iestiictions pieventing a ministei fiom being able
to influence public policy anu opens the uoois foi Chiistian
Chuiches aiounu this countiy to iise up anu TAKE BACK this
countiy fiom ceitain uestiuction. Can anyone with a stiaight
face honestly say that oui countiy is bettei off since 1969 with
Su1cS's cieation. We cuiiently have a Chiistian uivoice iate of
7S%, oui Chiistian moials aie being completely eioueu fiom
this countiy anu we have somehow manageu to iack up ovei
$127 TRILLI0N B0LLARS in uoveinment unfunueu liabilities!
Suffice to say, the cuiient system is N0T woiking, it's bioken
anu we as Chiistians aie the solution. If we weie not the solution
then why uoes it say in Romans 8:2u-21, "Ior tbe creotion wos
subjecteJ to frustrotion, not by its own cboice, but by tbe will of
tbe one wbo subjecteJ it, in bope tbot tbe creotion itself will be
liberoteJ from its bonJoqe to Jecoy onJ brouqbt into tbe freeJom
onJ qlory of tbe cbilJren of 6oJ."

Chiistians ARE the veiy thing that will libeiate cieation itself!
It's time foi Chuiches anu Chiistians to WAKE 0P anu iestoie

Su
this woilu back into uouly oiuei thiough iighteous pieaching
fiom the pulpit!




































S1
$?(').& T N U./(- E(F)>V WA.>)*%+> (+C 8+>".&> 6.-().C )%
)?. $%&'%&()*%+ ,%-.

The following is a list of typical questions we have ieceiveu fiom
thousanus of Pastois fiom acioss Ameiica. We've attempteu to
compile them all into this chaptei to help you easily unueistanu
all aspects of the Coipoiation Sole. If you have an oiiginal
question that is not listeu heie, please submit it via oui website
by going to: """#$%&'%&()*%+,%-.#%&/0>A''%&). 0nce we have
ieceiveu youi question, we will answei oui sites fiequently
askeu questions page heie: """#$%&'%&()*%+,%-.#%&/0=(Z>

WL:,7259, 89O 89,X:6,;

X?() (&. )?. d >)().> )?() >)*-- ?(Y. (F)*Y. $%&'%&()*%+ ,%-.
-(">S
Answei: They aie: Califoinia, 0iegon, Aiizona, Alaska, Bawaii,
Nontana, Coloiauo anu Wyoming. B0 N0T BE BISC00RAuEB if
you uo not live in one of these 8 states because we'll soon show
you how you can oiganize youi Coipoiation Sole thiough a state
like 0iegon anu it will be completely accepteu by youi state
thiough common law. veiy soon with youi help, we can begin
lobbying each state to foim its own unique Coipoiation Sole law!

J%" C% 2 (''-1 %& /.) ?.-' "*)? >.))*+/ A' .*)?.& ( F?A&F? %&
( $%&'%&()*%+ ,%-.S
Answei: You ieally have two choices. You can have oui chuich,
The Empoweiment Centei, help you with eveiything oi you can
opt to follow oui instiuctions anu attempt to uo this youiself.
Appioximately 9u% of the people will always opt to have us
suppoit them because of oui expeitise in piepaiing all theii
uocuments anu pioviuing them with 247 suppoit.

Let me explain both choices in gieat uetail:

$?%*F. e@ J(Y. L> J.-' c%A; If you cuiiently live in one of the
42 states that uoesn't have an official Coipoiation Sole law, anu
you woulu piefei that we help suppoit you in completely setting

S2
one up, then the fiist thing I woulu iecommenu foi you to uo is
foimally apply anu iequest oui chuich's help by going to oui
website ?))';00"""#F%&'%&()*%+>%-.#%&/0(''-1# 0nce we
have ievieweu youi application, we will eithei, fully appiove,
conuitionally appiove oi fully ueny youi Coipoiation Sole
application. l sboulJ note tbot witb tbis option, we will be
preporinq oll of your leqol Jocuments sucb os your cburcbs
AffiJovit onJ Secretory of Stote forms. We ore olso currently
ronkeJ os tbe #1 site in tbe worlJ for tbe Corporotion Sole on
6ooqle onJ we bove personolly belpeJ 1S,6S0- ministries
notionwiJe.

Aftei you have gone to oui website page
?))';00"""#F%&'%&()*%+>%-.#%&/0(''-1 anu upon full
appioval of youi application, we will email you a list of
extiemely uetaileu instiuctions on how to pioceeu with youi
next steps anu we will completely help you with eveiy step of
the piocess of getting both youi chuich anu its subsequent
Coipoiation Sole set up.

Typically, a chuich will select this option mainly because it's
veiy uifficult foi them to finu a iegisteieu agent willing to
iepiesent theii Coipoiation Sole in the 8 iemaining states that
have active Coipoiation Sole laws. This is mainly uue to most
thiiu paity iegisteieu agent companies iequiiing that non-
piofits oi tax-exempt entities neeu to fiist file an IRS foim 1u2S
in oiuei foi that iegisteieu agent company to be willing to take
them on as a client (which is the woist possible mistake any
chuich can make as I will explain latei in this book.) 0pon full
appioval of youi application heie:
?))';00"""#F%&'%&()*%+>%-.#%&/0(''-1, oui chuich, The
Empoweiment Centei, agiees to fieely act as youi Coipoiation
Sole's iegisteieu agent in the state of 0iegon (which has the
most piefeiential Coipoiation Sole laws of any state.) Nany
ministiy leaueis view this as the easiest option. This is especially
tiue because we pioviue so much uiiect suppoit foi each chuich
that we help.


SS
If you aie fully appioveu with us, you will ieceive impoitant
follow-up instiuctions via email.

$?%*F. eH I O% 2) c%A&>.-=; 0sing all of the mateiials containeu
in this book, such as oui Statutoiy Beclaiation of Chuich
Establishment anu Tax Exempt Status Affiuavit with the uetaileu
instiuctions which follow, you will have neaily eveiything you
neeu to stait youi veiy own chuich anu Coipoiation Sole. Please
follow all of the steps listeu to ensuie that you iemain in
complete compliance with both Feueial anu State law(s):

2+>)&AF)*%+> =%& $?%*F. eH I O% 2) c%A&>.-=;

,).' @ I ,*/+ )?. ,)()A)%&1 O.F-(&()*%+ %= $?A&F?
:>)(<-*>?D.+) 8==*C(Y*); Sign, Witness anu notaiize youi
chuich Affiuavit in fiont of a public notaiy. We iecommenu that
you keep at least 2 oiiginal copies oi at the veiy least a ceitifieu
copy foi youi own iecoius. Keep these iecoius in an extiemely
safe place. If you have a chuich membei that lives in a uiffeient
state yet wishes to sign youi affiuavit, then you will neeu to mail
them the affiuavit, have them sign it in fiont of a public notaiy
anu then have them senu it back to you uiiectly. If you'ie
planning on keeping two, "wet inkeu" oiiginal copies, then have
them sign both veisions when you mail it to them. You N0ST
complete this affiuavit PRI0R to filing youi Aiticles of
Incoipoiation with the state you'ie going thiough foi youi
Coipoiation Sole. If you uo not, then you will iisk being out of
compliance anu being consiueieu a SBAN coipoiation by the
Inteinal Revenue Seivice anu youi Secietaiy of State.

,).' H I E*+C ( 6./*>).&.C 8/.+); 0nce you have youi affiuavit
completely signeu, now its time to finu a iegisteieu agent that
will iepiesent you in one of the 8 iemaining states that still have
an active Coipoiation Sole law. These states aie: Califoinia,
0iegon, Alaska, Bawaii, Aiizona, Coloiauo, Nontana anu
Wyoming. These iegisteieu agents will be iequiieu to iepiesent
you if you uo not cuiiently live in one of those 8 states. If you live
in one of the 8 states mentioneu above, then you may fieely act

S4
as youi own iegisteieu agent. If you uo not, then you will be
iequiieu to hiie a iegisteieu agent to iepiesent you. ueneially,
you can easily call up iegisteieu agent companies on the Inteinet
anu ask them to file anu iepiesent you on theii behalf. These aie
eithei piofessional attoineys oi companies that uo nothing but
specialize in helping iepiesent coipoiations like you'ie tiying to
cieate. If one tuins you uown, uue to you not having filleu out an
IRS foim 1u2S, then keep calling until you finu one that will
iepiesent you. Foi banking puiposes, make suie that you aie
sent a ceitifieu copy of youi Aiticles of Incoipoiation. If N0
iegisteieu agent will accept you, then always know that you may
apply with us to completely help iepiesent you as youi 0iegon
baseu iegisteieu agent by applying at oui website:
?))';00"""#F%&'%&()*%+>%-.#%&/0(''-1

,).' M N a.) (+ :29 =%& 1%A& $%&'%&()*%+ ,%-.; 0nce you have
ieceiveu a ceitifieu copy of youi Aiticles of Incoipoiation, it is
time to get a Feueial EIN numbei specifically foi youi
Coipoiation Sole (N0T foi youi chuich). You can easily uo this
by going online to http:www.iis.govBusinessesSmall-
Businesses-&-Self-EmployeuApply-foi-an-Employei-
Iuentification-Numbei-(EIN)-0nline. The IRS's houis of
opeiation aie Nonuay thiough Fiiuay 7:uu a.m. to 1u:uu p.m.
Eastein time.

0nce online with the IRS, you will want to select the following:

"Tax Exempt 0iganizations." This will be consiueieu a "Chuich
Contiolleu 0iganization" foi "banking puiposes" only. Then you
will neeu to input youi name, SSI anu auuiess foi mailing
notices. 0nce completeu, you will be issueu the EIN numbei. The
entiie piocess shoulu take you less than 1u minutes to complete.

,).' T N 5'.+*+/ ( P(+[ 8FF%A+); Ceitain national banks, such
as Bank of Ameiica, iequiie both youi EIN numbei anu ceitifieu
copies of youi Coipoiation Sole's "Aiticles of Incoipoiation". Foi
many banks, this is all that is neeueu to open up youi
Coipoiation Sole bank account. Bowevei, iemembei that it is at

SS
the uiscietion of the bank oi cieuit union to appiove youi
account status. If one bank tuins you uown, then please apply at
anothei until you get youi accounts set up. I mentioneu Bank of
Ameiica because I have iecoiueu conveisations with them
assuiing us that they will help any peison that comes into theii
bank anu that they only neeu the two items I've listeu (EIN anu
ceitifieu aiticles) to open up youi account(s).

!"#$ & N !"#$%$& ($ )$*%$# +(,+(* -..)/$0 1)$*%$# 2#3.4($0
!""#$%&'( !"# %&'%&() *+,' #,-!"#$ &'$ ()**)+",- "&$./ !"#$%&
!"#$% !" $"%&'()* +", - ./-0 10)23!4 )%!'!+5 6)2)27)*8 +",!"#
!"# % &!"!-!"#$%&' )#" *$#"-!"#$%&' )*&%&+ ,- !"## %&'"%& ()
!"#$%"&'( * +%,&+% #- ! !"# %#%&'! !"#$#%&

!"#!"$ &'()!"#$ &'# ()**)+!,- .&'!$ !$ &'# *#&&#" !"#$ &#!" $%
!"# %&'( !"# )*+( #, -) - .-/ '/'0,. '(.*.! %*.& .&'012

!"#$ &'$('$#)*'+ ,'-".
!" $%" &%'(')* (+ ,+- ') %"*$%./ (+ ,+-% 0$,0$1
!""#$%&' !"#!"$ "&&'()*"+(, +-"+ #./ -"0( )-.,(1 /, +. "))(&+
!"#$%&'( *+, #+-, +,."&/0"'/+&1 !" $%&' () *%+*%,-" !"#$%&'()*
!"#$"%&' )* "*+,*-. ./%. *0.1.1*- )1-/10$ .# %22*3. 4#0%.1#0- #0
!"#$%& (& $ )#$*+,- (* (,#"* .(.-!"#$%& #"()*%+)&%#* !"#,%-.
!"#$!%&! () *+!#, -!.#*#/0&12

!"#$%# '()*+,# !"# %&''&()*+ )*%&,-.!)&*/

! !"#$ $&'()*$+*(", +) + ,",-!"#$%& #"()*%+)!"#$ &"!' ($)
!""#$%!&#' !"#$%&'(!) +(,) #(-"!./.# )($! 0$!/1,/2'/(.3 1$24 &1
!"#$ "$&'()*'+)"(,- !"#$%&%"' )#$%!*"+ ,& -.!,#/,#0$%,. &%*"' 1%$2
!"#$ &'($')*$! "+ &)*)' "$ !"#$ &'( !"#!!!"!! #$%$&'()*%(+)
!"##"$% !"!" $%&'( '&)*+, '-./ $%-) 0 1-"$&2&-/ 1!*! #$ !#%&
!"#$%&'( *+ $,%*"-*"!#$*,!"

! #$% &!"# %& '&"(!)* +&,) &)-."!/.%!&"01 )2-!1%).%!&" 1%.%,1
!"#$"% '$( !""#$%!&#'() !"!"# %&!' ( )*++,-.! .,"/ %* 0*12
!"#$"#%&'"( *"+,-. #,/'.&#%&'"( !"#"$! &'()'* +)", ",#" !"#"*-!
!"#$"%&$' )* !%&%" +!!"#$ !"#$%&!"#

S6

! !"#$%&'()$" '+$,( (-. "'(,%. $# /$,% $%0'")1'()$" '"2 (-.
!"#$ &' !"#$%&'( #*+ ,&'%&- '* !.*/%(( 0,'1 2"#2"34 !"!"" $%!&
!"#! %&'()* # !"#$!" !"# %&'' () &"*)"#&"+ *, -)!"#$" &'(1
!"!#$%&'(" *++",&-./01
! ! #$%& $' ( )(*+ ,-(-./.*- $0 ! #$%&'& ()'(* !"#$ #$&
!"#$%&'$(&!%!" !"#$ "!& '()"!*+",*'! "&&($-- .($-!"#$%&' )$ #%
!"#$ &'() *'+, !""#$%& &(!& )#$ *%&+%, &# !&&!"( &# &(*- .!).!/
!""#$%&' !"#$ &"'( !""#$%& &(!& )#$ !&&!"( &# &(*+ ,!),!-
!""#$%& ($)& *+ $%,+- &.+ #/%+-).01 !" $%& '%(!"#$%&'(-!"#$%&
!"#$%&'$(&)% +,-!. $%/ 0$%%)( 12 $ 32"4)%$5 1$%6 !""#$%&'
!"#$% $% '(%)* %!"#$% '!() *+)" , -+)-. /01" *+) 2)3$% /10")4
!"#$ "&&'(#) )*") +, +# )*- #".- '/ )*- 0'!"#!$%&#' )#*+,-

! ! #$%&' ($)*+%,*-%(+*. /011*$2 ($ 3%//%(+ 4-*-&1&+-5 !"!"!
!"#$ &'() *+,+'- ,!.!#$#-!/ 0#)# +, .- #1.!"#$ &' !( &)*
!"#"$% #'(')*)%'+ !!"# %&'()#*&#+, -#+,#* ./0/(+
!"#"$%$&"'

!"#"$%&

!"# %&'&() (* !"# +,-(.#/,#)0 1#)0#/ &' /#23"&)4 (50 &)
!"#""$%&' )*+" ,&# )%-"!,.%&' /*0"!1 -!%&'%&' .2" 3*!# *4 5*#
!" $%% !"#!$"% #' ($$ ()"*% (+, ($$ *#-.#-!"#$#%&" ()"*+,#-$./0

!"##"$%&

!"# %&''&() &' *( &)&*&+*, +)- .#(/(*, + 01&)2-(/ 34&5*6
!"#$%&'(

! #$%&'()* +,%-. /%&(01.2 %0 3 !"#$ &'()(* !"#$%!&!' !"#$%&'
!"#$% $'() $*+' %( "(,*- !"#$ "!"!#$%&! #$ %&&'(#%!&') !"#$ &'(#)
!" $%&'%( !"#$ &'(#")(*+ ,# +$-#.+"$+(,/ !"#$ 0)*1 ,# !)2#"
!"# %&'( )'"#*("!+,'" +' -!"#$% '()* +)**),- )* ".*, ($!$ /,
!"#$ &'"() '"#*+*,-. */0"'1"/,2*/(0*,/(# &(''*"'. (/1 !" $%&'(
!!" $%&$'% (&) *&)+" &( "%),!-%. "& /01/ /0% 2&34 &( 50)!"/ 6!" $%
!"#$% "'( ")%#$ *+ ,$$ -+,./ ")#%0 #) %/+ 1,#%/ ,)2 #) %/+ 3)4*$+25+
!" $%& '!( !" )!* +(* ,&-!.& .+$/0&1 +$$+2(2(3 $! $%& 4%!5&

S7
!"#$%&" () *+" )%,,-"$$ () .+&/$*0!!"

! !"#$%&'()*'$( ,-**-% .%$/ *0- 1)%-(* $%2)('3)*'$( 4'.
!""#$%!&#'() !"#$% $% '('1!!!"#$%&"' )*+"',, -.*!!! !"#$%"$&'(
!"# %&!"'()!* '+ %,'!"#( -.// 012.01!"
!"" $%&'%()%* +,-.$/0)+., /'() 1% ('1/+))%* 2+)3+, 45 *06( ).
!"#$%#&' $)' !"#$"% '!()"**+

!"#$%& #(( )#*)#( +,-./+,&! #$%& '$()*+ %,'-!" $%& &'($ )* +,- ",)
!" !" $%&&' ()*+," !" $-! #$%&' ()*+ !"# %&! '()*+ ," -(.(*/(
!"!#$% '() *++$,"(-% !"#$ !"" $%&' ()& *$'"+ %,! ()& -.(&'.&(/

X?() *= )?.&. (&. F?A&F? D.D<.&> *+ ( C*==.&.+) >)().V F(+
)?.1 >)*-- >*/+ %A& 8==*C(Y*)S
Answei: Yes. Even though I answeieu this above, I want to
ieiteiate that if you have a chuich membei that lives in a
uiffeient state who wishes to sign youi affiuavit, then you will
neeu to mail them the affiuavit, have them sign it in fiont of a
public notaiy anu then have them senu it back to you uiiectly.

X?() (&. F%DD%+ D*>)([.> F?A&F?.> D([. "?.+
.>)(<-*>?*+/ )?.D>.-Y.>V D*>)([.> )?() .&&%+.%A>-1 '-(F.
)?.D A+C.& )?. fA&*>C*F)*%+ %= QR@FMS
Answei: Almost too many to count! Fiistly, neaily 98% of
chuiches oiganizeu touay in the 0niteu States of Ameiica have
voluntaiily iescinueu theii status as even being uefineu as a
chuich anu have insteau opteu to be consiueieu both "creotures
of tbe stote" anu oi a "reliqious orqonizotion". Theie aie seveial
ways a chuich makes these uisastious mistakes:

2&'$%3+ 41 5 / -.*6-. 78#-"69"6%$+': $.+&6 ;&#&'$6<0 This is a
common mistake uue chiefly to a bank iequiiing that in oiuei to
open up an account, they woulu like to see the chuich iegisteieu
as an incoipoiation with theii Secietaiy of State's office. What
the senioi ministei may fail to iealize is, the instant a chuich
incoipoiates its self, it now is lawfully uefineu as a "cieatuie of
the state" anu is then no longei even legally iecognizeu as a
chuich.

S8

This is puisuant to 0niteu States Supieme Couit iuling "Bale v
Benkle" which Chief }ustice Nelville Fullei states: "A corporotion
is o creoture of tbe stote. lt is presumeJ to be incorporoteJ for tbe
benefit of tbe public. lt receives certoin speciol privileqes onJ
froncbises onJ bolJs tbem subject to tbe lows of tbe stote onJ tbe
limitotion of its cborter. lts powers ore limiteJ by low. lt con moke
no controct not outborizeJ by its cborter. lts riqbts to oct os o
corporotion ore only preserveJ to it so lonq os it obeys tbe lows of
its creotion. Tbere is o reserveJ riqbt in tbe leqisloture to
investiqote its controcts onJ oscertoin if it bos exceeJeJ its
powers."

Also, since incoipoiations fall uiiectly unuei the juiisuiction of
Su1cS, the chuich is now consiueieu by law to be uefineu as a
"ieligious oiganization". A Bono IiJe chuich unuei the
}uiisuiction of 26 0.S.C Su8(c)(1)(a) is N0T incoipoiateu at all
noi is it alloweu to be incoipoiateu. 0nce a chuich makes this
fiist common fatal mistake, they have (whethei thiough
ignoiance of the law oi theii own acquiescence) completely
iescinueu theii iights to be consiueieu a bono fiJe chuich, anu
aie now entiiely unuei the teiiible juiisuiction of Su1cS.

5+ ( >*C. +%).; Since a Coipoiation Sole is legally uefineu as a
"natuial peison" accoiuing to the IRS, a Coipoiation Sole falls
unuei the legal uefinition of an "inuiviuual" which is also
uesciibeu in 0S Common Law iuling Bale v Benkle which Chief
}ustice Nelville Fullei states,

"Tbe inJiviJuol moy stonJ upon bis constitutionol Riqbts os o
citizen. Ee is entitleJ to corry on bis privote business in bis own
woy. Eis power to controct is unlimiteJ. Ee owes no sucb Juty [to
submit bis books onJ popers for on exominotion] to tbe Stote,
since be receives notbinq tberefrom, beyonJ tbe protection of bis
life onJ property. Eis Riqbts ore sucb os existeJ by tbe low of tbe
lonJ [Common low] lonq onteceJent to tbe orqonizotion of tbe
Stote, onJ con only be token from bim by Jue process of low, onJ
in occorJonce witb tbe Constitution. Amonq bis Riqbts ore o

S9
refusol to incriminote bimself, onJ tbe immunity of bimself onJ bis
property from orrest or seizure except unJer o worront of tbe low.
Ee owes notbinq to tbe public so lonq os be Joes not tresposs upon
tbeir Riqbts."

A "natuial peison" anu an "inuiviuual" aie uefineu by Blacks Law
Bictionaiy 9
th
Euition as:

4.&>%+# (Be) 1. A human being. Also teimeu noturol person.

2+C*Y*CA(-, oJj. (ISc) 1. Existing as an inuivisible entity. 2. Foi
ielating to a single peison oi thing, as opposeu to a gioup.

Theie is a possible legal aigument to be maue that even though a
Coipoiation Sole is iegisteieu with a Secietaiy of State as a
coipoiation, that it in fact has the same iights as inuiviuual
iights, which supeiseue coipoiate law. It is the only known
coipoiation in Ameiican law to uo this.

2&'$%3+ 4=1 / -.*6-. '++3'> 7?@@&-&%A B+-"C#&$&"# "@ D%E
FE+;9$&"#: @6"; $.+ 8B, G&H+H $.+< @&AA "*$ %# 8B, @"6; 5I=JK
%#LM"6 $.+< %''*;+ $.%$ &@ $.+< L" #"$> 7%99A<: @"6 NI5-J
'$%$*'> $.%$ $.+< %6+ '";+."O &;;*#+ @6"; $.+ NI5-J A%O
%#L &$P' Q*6&'L&-$&"#0 98% of oiganizeu chuiches in the 0niteu
States of Ameiica have sought official iecognition of tax
exemption fiom the IRS. Chuiches have eiioneously fileu an IRS
foim 1u2S to accomplish this. It's EXTRENELY INP0RTANT to
note that seeking official iecognition of tax exemption fiom the
IRS anu filing a foim 1u2S is the absolute W0RST P0SSIBLE
mistake a chuich can make when oiganizing itself.

Fiistly, puisuant to 26 0.S.C Su8(c)(1)(a), a chuich was NEvER
iequiieu to notify the Tieasuiy Bepaitment of theii tax exempt
status to begin with! They weie automatically exempt simply foi
the fact that they weie a chuich!

Beie is what 26 0.S.C Su8(c)(1)(a) actually says,


4u
9." %&/(+*g()*%+> DA>) +%)*=1 ,.F&.)(&1 )?() )?.1 (&.
(''-1*+/ =%& &.F%/+*)*%+ %= >.F)*%+ QR@_F`_M` >)()A> Except as
pioviueu in subsection (c), an oiganization oiganizeu aftei
0ctobei 9, 1969, shall not be tieateu as an oiganization
uesciibeu in section Su1 (c)(S)
_F` :KF.')*%+>
_@` 3(+C()%&1 .KF.')*%+>
,A<>.F)*%+> _(` (+C _<` >?(-- +%) (''-1 )%h
_8` chuiches, theii integiateu auxiliaiies, anu conventions oi
associations of chuiches, oi
_P` any oiganization which is not a piivate founuation (as
uefineu in section Su9 (a)) anu the gioss ieceipts of which in
each taxable yeai aie noimally not moie than $S,uuu.

So, unueistanu that when it states, "new oiganizations N0ST
notify the Tieasuiy" that the official notification IS the IRS foim
1u2S. ALL oiganizations besiues chuiches anu piivate
founuations with net eaining less then $S,uuu aie iequiieu by
law to file this foim 1u2S to seek appioval of theii tax-exempt
status. Chuiches weie NEvER iequiieu oi lawfully compelleu to
file this foim.

You might ask, "Why is filing a foim 1u2S so teiiible." Well foi
staiteis, piioi to signing the foim 1u2S anu puisuant to 26 0.S.C
6uSS(S)(A)(1-S), youi chuich was pieviously manuatoiily
exempteu fiom even being iequiieu to file annual infoimational
ietuins to the IRS! Now if a chuich has signeu the foim 1u2S,
they have contiactually obligateu themselves to file theii annual
infoimational iepoits with the IRS consecutively eveiy thiee
yeais anu if they iefuse, they will have theii tax-exempt status
automatically ievokeu! 0nueistanu: Youi chuich was pieviously
NANBAT0RILY exempteu fiom filing anu now insteau you've
contiactually agieeu to not only file, but if you fail to file
consecutively eveiy thiee yeais you will automatically lose youi
entiie tax exempt status anu will be iequiieu to ieapply with the
IRS.


41
In auuition, not only has youi chuich ceaseu being consiueieu a
chuich at this point (anu now only consiueieu a ieligious
oiganization) it has contiactually obligateu itself to the Tieasuiy
Bepaitment with ALL the piovisions of Su1cS. This was the veiy
ieason why Bianch Ninistiies with Ban Little as theii pastoi
weie the fiist chuich in Ameiica to evei loose its tax-exempt
status foi engaging in the uistiibution of political piopaganua (in
tbe IeJerol Court of Appeols Cose BRANCE HlNlSTRlFS onJ Bon
little, Postor, Appellonts, v. Cborles 0. R0SS0TTl, Commissioner,
lnternol Revenue Service, Appellee).

The piesiuing juuge stateu in his final juugment,

"Broncb Hinistries, lnc. operotes tbe cburcb ot Pierce Creek
{"cburcb"), o Cbristion cburcb locoteJ in Binqbomton, New York.
ln 198S, $.+ -.*6-. 6+R*+'$+L onJ receiveJ o letter from tbe lRS
recoqnizinq its tox-exempt stotus."

You see, the chuich (Bianch Ninistiies) even though it was
alieauy tax exempt, eiioneously sought iecognition of theii tax
exempt status anu thus enteieu into a contiactual agieement
with the IRS.

"Tbe cburcb oppeors to ossume tbot tbe witbJrowol of o
-"#L&$&"#%A 96&S&A+C+ for foilure to meet tbe conJition is in itself
on unconstitutionol burJen on its free exercise riqbt."

Bo you see. The instant Bianch Ninistiies applieu foi official
iecognition via the IRS foim 1u2S, it accepteu that wheie
pieviously theii tax-exempt status was manuatoiily exempteu,
that now it was a uepenuent upon seveial "conJitionol
privileqes". Regaiuless, if the uecision on behalf of Bianch
ministiies to voluntaiily waive theii legal iights by signing the
foim 1u2S was uue to theii lack of knowleuge oi unueistanuing
of the law itself, it uiun't mattei. When Bianch ministiies tiieu to
aigue that loosing theii tax-exempt status was unconstitutional,
the piesiuing juuge iuleu, "We finJ tbis orqument more creotive
tbon persuosive." This was uue to the fact that veiy simply, when

42
Bianch Ninistiies fileu the foim 1u2S, they signeu a legal
C0NTRACT that stipulateu they woulun't engage in political
activities anu then when they violateu the teims of the contiact
then theii tax exemption status was ievokeu, anu they hau no
legal iecouise!

Also, the only two conuitional piivileges that a chuich ieceives
fiom the feueial goveinment when they sign a foim 1u2S aie
that they get ieuuceu iates on postage stamps anu that they have
the ability to apply foi feueial giants. That's it. The chuich then
waives all its iights to even being consiueieu a chuich, they
waive theii iights to be exempteu fiom taxes without conuitions,
they waive theii iights fiom being manuatoiily exempteu fiom
filing annual infoimation ietuins, they waive theii iights to
engage in politics, they waive theii iights to uistiibute political
piopaganua, they waive theii iights to influence legislation, they
waive theii iights to auvocate who theii congiegations shoulu oi
shoulu not vote foi on election uay, all foi nothing moie then
being able to get bettei iates on postage stamps anu the ability
to apply foi feueial giants. The woist pait of all: 98% of
chuiches in Ameiica have uone this! It biings a whole new
meaning to when Paul wiote in 1
st
Timothy 1:7, "Tbey wont to be
teocbers of tbe low, but tbey Jo not know wbot tbey ore tolkinq
obout or wbot tbey so confiJently offirm!" oi bettei yet, "my
people perisb for tbeir lock of knowleJqe" Bosea 4:6

Even if a chuich avoius these two majoi mistakes, the
oveiwhelming pioblem is that, without a chuich oiganizing itself
with a Coipoiation Sole, it is cuiiently impossible to oiganize
itself financially anu N0T be unuei the juiisuiction of Su1cS. In
this case, the Coipoiation Sole is the saving giace foi the chuich
in this houi of neeu.

Even if a chuich ueciueu to get veiy legally savvy anu attempt to
cieate theii own veision of oui affiuavit anu then even get an
unincoipoiateu ceitifieu tiust fiom a CPA oi Attoiney (which
uoes not iequiie an Feueial Tax EIN numbei) in oiuei to
establish its bank accounts, it woulu STILL be consiueieu a

4S
'community chest, funu oi founuation' accoiuing to the IRS anu
theiefoi come unuei the juiisuiction of the Su1cS law.

Also, theie is a common misconception among pastois that if
they uo not apply foi a Su1cS that somehow that makes them
immune to the law anu of the juiisuiction of Su1cS. This coulu
not be fuithei fiom the tiuth. As I explaineu piioi, the instant a
chuich eithei incoipoiates itself, gets a Feueial Tax
Iuentification Numbei (incluuing but not limiteu to an EIN
numbei), cieates a financial tiust, asset holuings entity, bank
account (checking oi savings) oi even gets an unincoipoiateu
ceitifieu tiust fiom eithei an attoiney oi CPA, then the entiiety
of the chuich A0T0NATICALLY falls 1uu% unuei the
juiisuiction of the law of 26 0.S.C Su1(c)(S).

This is why the Coipoiation Sole is so poweiful, because it
lawfully sepaiates the juiisuiction of the chuich fiom its
incoipoiateu office bank accounts (theieby biinging the chuich
unuei the juiisuiction of 26 0.S.C Su8(c)(1)(a) insteau of the
Su1cS law.) No othei methou outsiue of a Coipoiation Sole can
accomplish this feat.

$(+ ( F?A&F? &.%&/(+*g. *)> FA&&.+) QR@FM >)()A> *+ =(Y%& %=
( $%&'%&()*%+ ,%-.S
Answei: Absolutely! Bowevei, be waineu: Befoie they uo, the
leaueis involveu will neeu to leain thiee impoitant things:
Biscuss, Bonate anu Bissolve. Let me explain:


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