Kingdom of Heaven Ministry of Foreign Affairs, Worship and Trade
A Non-Denominational & Unincorporated Church
Is All This Legal?
Legal Support for Our Project
The Temple of Light & Life (a "free church")
1. A free-church is a church that is truly separate, independent and autonomous from the State. It is established by a local body of believers, or chartered or "planted" by another church body or denomination, without the permission or sanction of the State. The only "sovereign" of the free-church is Christ. A free-church cannot incorporate, it cannot seek a 501c3 status, it cannot become a tax collector for the State (withholding agent), it cannot accept government-issued tax numbers (EIN).
It is the right of any church to operate free of the corrupting and compromising influence and control of the State; and it is a right guaranteed by the Constitution:
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof…
Status Summary
Strictly speaking, a church is not a “non-profit organization” (i.e. a charity) as some assume, so it is factually incorrect to place churches and charities in the same category as they are substantially different types of bodies. Churches do often engage in secondary benevolent activities and missions, but this not the reason churches are excluded from taxation under the laws of the United States. Churches are primarily religious bodies and religious activity, religious association, and religious worship are protected from regulation, including taxation, by federal and state laws in the United States. This seems to confuse many people who are used to working with charitable groups. They often lump churches and charities together. It may help to think of it in terms of fundamental rights. In the United States organizing for charitable purposes is not a protected right; it is a privilege that can be, and is, regulated by government. But, organizing for religious purposes is a protected right and government is prohibited under the First Amendment of the United States Constitution and related legislation from regulating or interfering with religious exercise. Taxation is considered a form of regulation and is therefore prohibited where religion and churches are concerned."
How is a Free Church Different than a 501(c)(3) Non-profit Charitable Organization?
The Temple of Light & Life is a church. A church is an ecclesiastical body with an exclusively religious function. Churches in the United States have an exceptional and unique tax status.
This has been true since the First Amendment of the Bill of Rights of the U.S. Constitution was ratified in 1791. The First Amendment includes language that protects the free exercise of religion. It mandates:
“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.”
Pursuant to the above -- Section 508(c)(1)(A) of the Internal Revenue Code as enacted by Congress provides that churches are not required or expected to apply for recognition of Section 501(c)(3) status in order to be recognized as free from federal taxation or to receive tax deductible contributions.
Free Churches are Not Expected to Apply for 501(c)(3) Exemption
In order to be considered for tax-exempt status by the IRS an organization must fill out and submit IRS Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code). However, note what the IRS says regarding churches, in Publication 557:
“Some organizations are not required to file Form 1023. These include:
“Churches, inter-church organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church ... These organizations are exempt automatically if they meet the requirements of section 501(c)(3). “
Free Churches Are Automatically Tax-Exempt
According to IRS Code § 508(c)(1)(A):
“Special rules with respect to section 501(c)(3) organizations.
(a) New organizations must notify secretary that they are applying for recognition of section 501(c)(3) status.
(c) Exceptions.
(1) Mandatory exceptions. Subsections (a) and (b) shall not apply to—
(A) churches, their integrated auxiliaries, and conventions or associations of churches. “
This is referred to as the "mandatory exception" rule. Thus, we see from the IRS’ own publications, and the tax code, that it is unnecessary and unexpected for any church to apply for 501(c)(3) tax exemption. In the IRS’ own words a church is “exempt automatically” from federal tax laws.
Free Churches Are “Automatically Tax-Deductible”
Doesn’t a church still need to become a 501(c)(3) so that contributions to the church can be taken as a tax deduction? The answer, as we will see is No. According to IRS Publication 526 “Charitable Contributions”:
“Organizations That Qualify To Receive Deductible Contributions
“You can deduct your contributions only if you make them to a qualified organization. To become a qualified organization, most organizations other than churches and governments, as described below, must apply to the IRS. “
IRS Publication 526 states again in ‘Table 1’ that contributions made to churches are deductible:
“Examples of Charitable Contributions… Use the following lists for a quick check of contributions you can or cannot deduct.
Deductible as Charitable Contributions:
Money or property you give to:
• Churches, synagogues, temples, mosques, and other religious organizations.”…
In the IRS’ own words a free church is automatically tax-deductible.
Free Churches Have a Mandatory Exception from Filing
Churches are not expected to seek 501(c)(3) status. In the words of Steve Nestor, IRS Sr. Revenue Officer (ret.):
"I am not the only IRS employee who’s wondered why churches go to the government and seek permission to be exempted from a tax they didn’t owe to begin with, and to seek a tax deductible status that they’ve always had anyway”; “Churches are in an amazingly unique position".
The IRS again states:
“a church, its integrated auxiliaries, or a convention of churches is not required to file Form 1023 [“Application for Recognition of Exemption Under Section 501(c)(3)”] to be exempt from federal income tax or to receive tax deductible contributions " -- (Tax Exempt Status for Your Organization, IRS Publication 557).
And according to the Federal Tax Code under the heading “Charitable, etc., contributions and gifts”:
“Any charitable contribution to—
(i) a church or a convention or association of churches, …
shall be allowed to the extent that the aggregate of such contributions does not exceed 50 percent of the taxpayer’s contribution base for the taxable year. “-- United States Code, Title 26, § 170(b)(1)(A)(i). [Notice the word “shall” is used to indicate that the deduction is mandatory, and not discretionary.]
The reason why churches enjoy this exceptional tax status is stated in IRS Publication 1828
“Congress has enacted special tax laws applicable to churches, religious organizations, and ministers in recognition of their unique status in American society and of their rights guaranteed by the First Amendment of the Constitution of the United States. Churches and religious organizations are generally exempt from income tax and receive other favorable treatment under the tax law.”
Conclusion
The Temple of Light & Life is automatically exempt (i.e. "generally exempt") from federal income tax, and contributions to the Church are automatically tax deductible under existing federal law. No documentation is required for a church tax exemption at the federal, state or local level, so none exists, but if you wish to make a formal request, the Church can provide you with an affidavit on Church letterhead signed by the Church's pastor indicating that the Temple of Light & Life is a free church and the creation date and including a copy of the relevant sections of the Internal Revenue Code that apply to churches. This is usually enough proof of the Church’s tax status to satisfy any legal requirements.
The Temple of Light & Life Trust, Treasure In Heaven Trust
Case Law
The trust contract is established by private parties, for personal purposes, is not registered with the state corporation commissioner to comply with statutes relating to incorporating and does not invalidate the trust organization.
Hodgkiss v. Northland Petroleum Consolidated, 104 Mont 328. 67, P 2d 811
The creation of a Pure Trust is not subject to legislative control. The United States Supreme Court holds that trust relationship comes under the realm of equity, based upon common law, and is not subject to legislative restrictions as are corporations and other organizations created by legislative authority.
Eliot v. Freeman 220 US 178
White Stone Local Currency
A local currency – also known as a complementary or community currency – is tender which is officially separate from the government’s currency. It can only be used within a designated group or geographic area.
As a general rule, in most states it is legal for private individuals and groups to use local currency. Using White Stones is as easy as using gift certificates! A gift certificate is essentially a note that allows the holder to redeem it for goods or services of a certain value or quantity. Our Church issues such notes and they began to flow [like a current] from person to person as a medium of exchange, thus they have become current, or, in other words, a currency. Rather than stop organizations from issuing their own currencies, the government has, for the most part, decided to go with the “flow.” Therefore, they are as safe to use as Gift Certificates.
Abandoning Secular Things in Joining a Religious Organization
When an individual decides to join a religious organization and leave their old life behind, the extent to which they can abandon secular things, such as their legal name, social security number, and federal or state identification, depends on various factors, including legal requirements and the specific practices of the religious organization. It is up to the leaders of the religious organization, not any federal, state or local government.
Legal Considerations: From a legal perspective, there are certain identification documents and personal information that individuals are generally required to maintain for various purposes, such as identification, employment, taxation, and accessing government services. These requirements are typically governed by laws and regulations established by federal, state, and local authorities.
Religious Organization Prerogatives: Religious organizations, however, may have certain prerogatives in terms of employment and internal governance. For example, under applicable Equal Employment Opportunity (EEO) laws in the United States, religious organizations have the prerogative to employ individuals of a particular religion This prerogative may extend to certain requirements or expectations placed on individuals who join the organization.
Religious Practices and Requirements: Some religious organizations may have specific practices or requirements for individuals who join their ranks. These practices can vary widely depending on the religious tradition, denomination, or sect. While some religious organizations may not require individuals to abandon their legal name or identification, others may have specific rituals or practices related to identity transformation.
Verification: It is important to note that the extent to which an individual can abandon secular things when joining a religious organization is not explicitly addressed in the search results provided. The decision to abandon or retain secular things would likely depend on the specific beliefs, practices, and requirements of the religious organization in question.
Yes, there are individuals in America who do not have social security numbers or federal identification cards. While social security numbers are widely used for identification and various purposes, not everyone is required to have one. Some individuals may be exempt from obtaining a social security number due to their immigration status, religious beliefs, or other reasons.
Additionally, federal identification cards, such as the REAL ID card, are not mandatory for all individuals. While the REAL ID Act sets certain standards for identification documents accepted by federal agencies, including state-issued driver's licenses and identification cards, not all individuals possess these forms of identification.
It is advisable for individuals considering such a transition to consult with representatives of the religious organization to understand the implications and requirements involved.