Nearly all church corporations include these very words in their corporate documents—they have agreed not to be involved in anything that the IRS decides is political. They also agree not to "carry on propaganda". See meaning at right:

"‘We gave you strict orders not to teach in this name,' he said. ‘Yet you have filled Jerusalem with your teaching and are determined to make us guilty of this man's blood.' Peter and the other apostles replied: ‘We must obey God rather than men!'" (Acts 5:27-28).

The New Testament Church followed Christ, not the state. Today, if we do not promise obedience to the state in corporate documents, we can still follow Christ. It is possible that the state may someday persecute free churches, but it will be persecution for righteousness' sake, not persecution for making corporate promises to the state that we do not intend to keep.

For example, a zoning ordinance may require buildings to have one parking spot for every four chairs inside. They may try to enforce this even if a church has three sets of chairs for everyone who attends (worship hall, fellowship hall and classrooms) or if most of its members are brought in by bus. Does God want a church to buy land for unneeded parking spaces and not have enough to support its missionaries?

One city attempted to get a church to add a $20,000 handicapped elevator to reach its balcony—even though all of its handicapped members were perfectly happy sitting in their reserved section on the main floor. These things can cripple the operation of a church for years. Most government agencies may still ask free churches to do these things, but they realize that courts do not have jurisdiction over them and do not try to enforce these rules upon them.

Notice that churches are treated like governments. Your public school or city hall probably does not have a 501(c)3, but the IRS would not challenge deductions for them. Reminding an IRS examiner of the above facts will frequently (but not always) cause them to accept free church deductions.

It is important to realize that the Post office can change these discounts at any time. This paper is accurate only as of the date of this writing. The nonprofit periodical discount used to be much greater.

It is questionable if the legal definition of "organization" would include a free church. This author wonders what would happen if a CPA wrote a letter to the post office assuring them that a free church did not operate for profit, but that its finances were confidential and would not be shared with the Post Office. If the Post Office refused to grant the lower rates, the church must simply accept it.

Another approach: some churches have submitted their own forms to retailers asserting that their purchases are not taxable and the retailers have agreed not to collect tax on items they sell them. Churches using this approach usually promise to reimburse the retailer if the state tries to collect the tax from them.

All men are created equal, that they are endowed by their Creator with certain unalienable Rights.

The Constitution is similar. It recognizes rights, but does not claim to grant them. God, our Creator, grants people rights. The state is the corporation's creator and grants it rights.

"A corporation is not deemed a person within the clause of the Constitution of the United States protecting the privileges and immunities of citizens of the United States from being abridged or impaired by the law of a State…" (Bouvier's Law Dictionary, 8^th ed., Corporations Not a Person).

Courts sometimes apply constitutional protections to church corporations even though they do not have to. The application is inconsistent and more likely to happen when an individual or business sues a church. Church corporations have a very difficult time asserting any rights against the federal or state government that created them.

Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.

This is not a group of unrelated rights thrown together, but related items requested by many of the free churches in the 1700s. Free churches have all of these rights. IRS Code section 501(c)3, quoted in the foundational documents of most churches, says:

" no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation."

If a church were to exercise its right to "petition the Government for redress of grievances", a remedy in the form of legislation is a likely possibility. Yet corporate churches, when they are formed, agree not to "influence legislation". They clearly do not have the same rights that a free church has.

This is a definite disadvantage. Nevertheless, it is easy to see why attorneys like corporations—they provide much income.

A free church does not have to turn over its membership list. Individuals (as opposed to corporations) can avoid being served to appear in frivolous suits by refusing to sign for registered letters or accept papers in person. Named members can decline to represent the church in court, explaining that the court has no jurisdiction or they can specifically state they are making a "special appearance" on behalf of the church. (A "special appearance" means that they volunteered to be there—that they are not required to be.) If an individual in a church is accused of a crime or tort (a civil wrong against someone), he should defend himself and leave the church out of it.

About 40% of lawsuits against corporations "pierce the corporate veil"—obtain judgments against people as well as the corporation. All that is usually necessary is to prove a man negligent in one of his vast number of legal corporate duties.

Stories of people being injured at a church social and suing the church member who planned it or who signed the check to lease the facility are greatly exaggerated. These stories are told mainly by lawyers and insurance salesmen. Who should the Church look to as its protector? God or the state?

Bank laws require banks to ask customers for an EIN or SSN to open an account, but they can open it without one if they keep special records of such accounts. The internal procedures of some banks—especially branch banks will prevent this. Presidents of small banks are often willing to do it.

In spite of efforts to solidify a church's mission and doctrines in its corporate documents, incorporated churches frequently undergo major changes in purpose over decades. Groups founded by Bible-believing, spirit-filled men can end up supporting secular humanism.

The Church of Satan, witches groups, occultists, homosexual churches, abortion groups and other unbiblical groups all form 501(c)3 corporations with the blessing of the state. The existence of evil examples does not mean that all other 501(c)3 churches are evil, but one should never think that the state is a good judge of God-approved religion.

Christ's Apostles included Matthew, a former tax collector (Matt 10:3), and Simon, a former Zealot (Acts 1:13). Zealots were an anti-government group of that time.

Once a major investigation begins (whether just or unjust), incorporation and 501(c)3 status give the government a lot of power over the group.

God teaches that we should keep our agreements, even when they are to our disadvantage (Ps 15:4, Josh 9:3–19). Any group that has corporations or 501(c)3 status should use the proper procedure to end them.