Tax Exempt and how To start a free Church
Presented By: The Master's Table

Richard Hoskins, in the Hoskins Report 6/98 outlined 29 IRS regulations
pertaining to 501(c)(3) churches:

See information on operating churches without incorporation and IRS filings at end of This article


1. Church must be incorporated.

2. Church must have a "recognized" creed and IRS approved form of
worship. (Who does the approving and accepts the "form" is not covered
in the regulations)

3. The church must have a definite and distinct ecclesiastical
hierarchical government.

4. The church must have an IRS approved formal "code" of doctrine and
discipline. (Type and what discipline are not identified in IRS regs)

5. It must be a denomination with a distinct religious history.

6. Must have "ordained" ministers.

7. Ministers must have been educated in state accredited colleges.
(More opportunity for PC indoctrination of ministers)

8. Must be neutral on political issues. (Helps explain why churches
never preach against the sins and blasphemies of government officials,
despite blatant violations of the Law of God)

9. Must have a "tax exempt" status issued by the IRS.

10. Must pay a fee to the IRS for this "tax exempt" status.

11. Must be engaged in furthering exclusively public purposes.

12. The church cannot bar its services to the public.

13. The pastor must answer to the IRS as to the daily activities
of the church.

14. The IRS must be privy to all financial transactions, including
sources, donors, expenditures, and if cash is used, a possible
association with money-laundering is suspected.

15. Books and records must always be available.

16. The Pastor must inform the IRS of the names of all donors.

17. Gifts to missionaries and evangelists exceeding $600 requires
filing form 1099.

18. The church may use only IRS approved methods of fund raising.

19. The Pastor will be called to account by the IRS over any stand
taken against the tax system. 501(c)(3) requires church pastors to
preach on taxpaying. (Ever notice how pastors preach a sermon about
'rendering unto Caesar' on the Sunday before April 15th?)

20. Must submit names of all church workers, down to and including
maintenance people.

21. Must give unlimited submission to civil magistrates pertaining
to all laws - federal, state and local - including public policy.
(Judeo-Christian clergy are more obedient to man's government than
to the Lord)

22. The church must advocate and promote racial integration.
[ The Law of God forbids interracial marriages. Dueteronomy 7:3 ]
[ reads "Neither shalt thou make marriages with them; thy daughter ]
[ thou shalt not give unto his son, nor his daughter shalt thou take ]
[ unto thy son." At one time it was a crime called "miscegenation." ]
[ Look it up in the dictionary. It was still in Websters as of 1995. ]
[ The Biblical term "bastard" actually refers to mixed breeds. -DK- ]

23. Must not publicly oppose licensing of churches.

24. May not engage in political activities opposing pornography.
(Now you can see why there are no sermons on this)

25. May not support legislation saying that children belong to
parents and not the state.

26. May not form a political action committee or actively support
legislation opposing lotteries and gambling.

27. May not advocate support of the U.S. or State constitutions as
the supreme law of the land. (Helps explain why our Judeo-Christian
pastors do not speak out)

28. May not participate in opposing the school system. (As they may
find that God has been removed)

29. May not publicly declare that the church is to obey God rather
then man's government.

Editors Note: "We ought to obey God rather than men." Acts 5:29

More information is available on operating churches without incorporation and IRS filings from Heal Our Land Ministries, 208 E College Suite 304, Branson, Missouri 65616; 417-337-7533; The book, In Caesar’s Grip ($20) covers the historical aspects. A complete set of conference tapes and a syllabus costs $250, and are very helpful for setting up a free church.