Tag Archive: Church

What is a Church According to the IRS?

irs

Anyone can start a church. In most cases, the new church will be considered tax exempt by federal, state, and local government.

The IRS lists the following generic (albeit very Christian sounding) characteristics of a church:

The term church is found, but not specifically defined, in the Internal Revenue Code. With the exception of the special rules for church audits, the use of the term church also includes conventions and associations of churches as well as integrated auxiliaries of a church.

Certain characteristics are generally attributed to churches.  These attributes of a church have been developed by the IRS and by court decisions.  They include:

  • Distinct legal existence
  • Recognized creed and form of worship
  • Definite and distinct ecclesiastical government
  • Formal code of doctrine and discipline
  • Distinct religious history
  • Membership not associated with any other church or denomination
  • Organization of ordained ministers
  • Ordained ministers selected after completing prescribed courses of study
  • Literature of its own
  • Established places of worship
  • Regular congregations
  • Regular religious services
  • Sunday schools for the religious instruction of the young
  • Schools for the preparation of its members

If a group of people generally exhibit these characteristics they are considered a Church by the IRS. State laws are different from federals laws and vary from state to state.

A Church is not required to file for 501c3 status to be tax exempt. 501c3 status does grant certain additional benefits to the church, BUT it is not required for tax exemption.

The IRS handbook for churches states:

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; however, certain income of a church or religious organization may be subject to tax, such as income from an unrelated business.

The IRS church handbook states:

Churches and religious organizations, like many other charitable organizations, qualify for exemption from federal income tax under IRC section 501(c)(3) and are generally eligible to receive tax-deductible contributions. To qualify for tax-exempt status, such an organization must meet the following requirements:

■ the organization must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes,
■ net earnings may not inure to the benefit of any private individual or shareholder,
■ no substantial part of its activity may be attempting to influence legislation,
■ the organization may not intervene in political campaigns, and
■ the organization’s purposes and activities may not be illegal or violate fundamental public policy.

Churches that meet the requirements of IRC section 501c3 are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS.

Now, get out there and start a church. You can do it!

If you need ordained, check out the Universal Life Church.

Bruce, surely it is more complicated than that? I assure you, it is not. I’ve thought about starting a new sect, The Church of Bruce Almighty®. Donations would be tax-deductible and my church could buy buildings, property, cars, and other essential ministry tools and not pay tax.

Only in America…

Dear Family and Friends: Why I Can’t and Won’t Go to Church 

no church

To those who call me Bruce, Butch, Dad, or Grandpa:

In November 2008, Polly and I attended church for the last time. Since then, I have walked through the doors of a church three times, once for a baby baptism, and twice for a funeral. All three experiences left me angry and irritated.

The first service was a baby baptism at a local Catholic church. I thought, Bruce, ignore the bullshit, you are there to support your children. I was fine until the priest began exorcising the devil out of my granddaughter. I wanted to scream, but  I didn’t. After the service, I made up my mind that I would never again attend such a service. No baptisms, no confirmations, no dedications, no nothing. Nada, zero, zip. All of my children and extended family know this. Polly is free to attend any or none of these services, but I can’t and I won’t.

The last two services were funerals. One was the funeral of my sexual predator uncle. The local Baptist preacher preached my uncle right into heaven. (I wrote about that here: Dear Pastor, Do You Believe in Hell) The second service was for Polly’s fundamentalist uncle. Nice guy, but the service was all about Jesus, complete with a sermon and call to salvation. Again, I wanted to scream, but I reminded myself that I was there to support our family.

I’ve decided I can suck it up and endure the Jesus talk for the sake of family. I know there are a lot of funerals in our future, that is if the rapture doesn’t take place. I wish it would so there would be no Christians left to bother me.  I’ll do my best to support my family in their hour of grief. Anyone that tries to evangelize me does so at their own risk. I refuse to be bullied by sanctimonious Bible thumpers who think they are salvation dispensing machines.

I’ve decided that I will walk through the door of a church for two events: funerals and a weddings. That’s it. I don’t do church and the sooner family, friends, and local Christian zealots understand this the better. If the event doesn’t say funeral or wedding, I ain’t going. I can’t and I won’t. If this causes someone to be angry, upset, or irritated, there is nothing I can do about it. That’s their problem.

You see, eight years ago I said to my family, you are free. Be who and what you want to be. Be/stay a Christian, choose another religion or philosophical system, or choose nothing at all. With freedom comes choice. It seems the religious love their choice. They find great benefit, purpose, and meaning, through their particular religion. That’s great. If it makes them happy, then I am happy. But, shouldn’t I be afforded the same freedom and happiness? Why shouldn’t my wife and I have the freedom to NOT participate in church services, rituals, and the like?

Suppose I worship the Cat God Purr. Once a year, all the Purrites get together at my house for a very special service. Part of our ritual is the sacrifice of a female cat. Like the Israelites in the Bible, we offer up a cat as our sacrifice to Purr. Afterward, we roast the cat and eat it, and in doing so we are taking into our body and soul the blood and body of Cat God Purr.

Now imagine me inviting my Christian family to the service. I let them know when the service is and how important it is to me for them to be there. I also let them know that I would like them to partake of the roasted cat so they too could have inside of them the blood and body of Cat God Purr. Can you imagine how they would respond?

First, in their eyes Cat Purr God is a false God. Second, the cat roasting ritual is barbaric and offensive. While I may invite them to the service, I would certainly understand if they didn’t come. Why? Because my God is not their God and I respect their right to believe whatever they want to believe. I would never want to offend them.

It seems if one is an atheist, they are not afforded the same decency and respect. Did Polly and I become less of a person, parent, or grandparent the moment we stopped believing? Does our relationship with family and friends hinge on us sitting our ass in a pew for ten minutes or an hour? Frankly, I refuse to let any one circumstance harm a relationship. If someone asks me to go to a church service or a ritual and I say no and they never ask me again, it’s no big deal. However, once someone knows that I do NOT attend such services and they continue to ask me anyway, this tells me that they do not respect me.

I spent 50 years in the Christian church and 25 years in the ministry. I’ve had enough church to last me ten lifetimes. The best way for the religious and the nonreligious to get along is for both sides to compartmentalize their beliefs. I don’t talk about religion/atheism/humanism with my Christian family and friends unless they ask. If they ask, I will gladly give my opinion or share my viewpoint. I am not going to invite them to hear Sam Harris speak, nor am I going to give them Bart Ehrman’s books. If they ask or want to know, that’s different, but if they don’t then I choose to focus on the other things we have in common and leave religion/atheism in the closet. Christian family and friends need to do the same. If I ask, then by all means tell me. If not, let’s focus on the things we have in common. Life is too short to have conflict over religion.

I subscribe to the when in Rome Do as the Romans Do rule. When I am at a Christian’s home and they offer up a prayer to their deity, I respectfully bow my head. It’s their home and they are free to do what they want. Yes, I have an opinion about God and prayer, but their home is not the place to share it.  The same goes for my home. We are not religious, we are not Christian. We don’t pray over our meals, nor do we give the gods one thought before we eat. While we do allow Polly’s dad to pray over the meal when he is here, that is out of respect for him. No big deal, just one more prayer hitting the ceiling. Thousands are already embedded in the paint, what’s one more.

When Christians come to my home, they shouldn’t expect me to change how I live or how I talk. I shouldn’t have to change the music I am listening to, change the TV channel, or remove books from the bookshelf. This is our home, and anyone, even family, who walks through the door is a guest. And the same goes for the Christian’s home. If I visit there, I don’t expect them to do anything different from what they normally do. I respect their space, their freedom.

Freedom is supposed to be a two-way street. Unfortunately, for many Christians it is a one way street called Their Way. They want the freedom to worship their God and practice their faith, but they don’t want to grant others the same freedom. Of course, I know why. They think they have the truth and Polly and I are on a false path that leads to judgment, hell, and eternal punishment. They don’t want us to continue driving on the highway to hell. But, here’s the thing…we don’t think we are on the highway to hell. Since we don’t believe there is a God, it naturally follows that we don’t believe in hell, judgment, heaven, or eternity. It’s up to us to determine what road we want to travel, and for Polly and I, we are quite happy to drive on the road named Reason.

Let me conclude this post with a personal thought about church services in general and why I can’t and won’t attend them.  First, I know the Bible inside and out. I have a theological education, an education that began at a Bible college and continued through the 25 years I spent pastoring churches. So, when I hear preachers and priests preach, I can spot the bullshit from a mile away. I also have little tolerance for preachers who lack the requisite skills necessary to craft a good sermon and deliver it. In my opinion, there’s lots of anemic, pathetic preaching these days. Second, I find many of the rituals offensive. Casting the devil out an infant? Washing away sin with water? Services that are all show and no substance? Vows that are uttered and become lies before the service is over?  Wine and wafers turning into real blood and flesh? Magic wand rituals and practices that pretend to make the past go away and make the present brand new? Preachers, pastors, bishops, and priests touching a person and conferring some sort of divine power? All of these things are offensive to me. They are reminders to me of the bankruptcy of religion and why I want nothing to do with it.

I know that I can’t force people to accept me as I am, but I can choose how and when I interact with them. Years ago, I was listening to Dr. Laura and a grandmother called up complaining about her daughter-in-law. Dr. Laura told her to quit her bitching. If she didn’t, she risked not being able to see her grandchildren. That was good advice and I remembered it years later when my fundamentalist step-grandmother called me. I wrote about this in the post Dear Ann:

…For his seventy-fifth birthday you had a party for Grandpa. You called a few days before the party and told me that if I was any kind of grandson at all that my family and I would be at the party. Never mind Polly would have to take off work. Never mind the party was on a night we had church. All that mattered to you was that we showed up to give Grandpa’s birthday party an air of respectability.

I remember what came next like it was yesterday. The true Ann rose to the surface and you preceded to tell me what a terrible grandson I was and how terrible my family was. You were vicious and vindictive.

Finally, after forty years,  I had had enough. I told you that you should have worried about the importance of family twenty years ago. I then told you that I was no longer interested in having any contact with you or Grandpa. Like my mother, I decided to get off the Tieken drama train…

That’s what can happen when we push, badger, and cajole. I am an atheist, not a Christian and I suspect I will remain so until I die. My family and friends need to come to terms with this, and if they don’t then it’s on them if they ruin our relationship.

When our children married, we vowed that we would NEVER be meddling parents/grandparents. If we offer our opinion on something, we do it once. That’s it. Unless someone asks, we don’t say another word. Every person in my family has the right to live freely and authentically. Yes, they make decisions that I think are foolish, but it’s their life and they are free to live it any way they want. Whether it is Polly’s parents, our children, our daughter-in-laws, or our grandchildren, we don’t meddle in their lives. We want them to be happy. If they are happy, then we are happy.

All that I want is the freedom to live my life authentically. Surely, that’s not too much to ask.

Just Remember, Satan was the First to Demand Equal Rights

knoxville baptist tabernacle

Knoxville Baptist Tablernacle, pastored by Tony Greene, is a Independent Fundamentalist Baptist (IFB) church in Knoxville, Tennessee. According to the church’s website:

In May, 1952, Dr. R.W. “Bob” Bevington led a group of earnest Christians in establishing the Knoxville Baptist Tabernacle. The Tabernacle was founded on the principles of strong Bible preaching, house-to-house soul winning, separation from the world, and support for world-wide missions.

Through the years, some of America’s greatest preachers and soul-winners have spoken from our pulpit– men such as John R. Rice, Lee Roberson, Billy McCarroll, Fred Garland, Dolphus Price, Lester Roloff, among many others.

The Tabernacle was a participating host for many years of the International Fellowship of Fundamental Baptists.

Prior to Bro. Bob’s Homegoing in 2009, the Tabernacle called Bro. Tony Greene as its second pastor.  Bro. Greene continues the ministry in the same vein as Bro. Bob, with a strong emphasis on evangelism…

The church also operates a Christian school.

The sign at the top of this post recently caused quite a bit of controversy. WATE.com reports:

A sign posted by a Knoxville church continues to raise eyebrows and spark both discussion and outrage after it was posted online.

The sign posted by Knoxville Baptist Tabernacle Church read “Remember Satan was the first to demand equal rights.” Many people posted the picture to the WATE 6 On Your Side Facebook and Twitter pages, starting a debate about what the sign really means.

The pastor says the purpose of the sign was to send a message about unity and spark conversation in the community. He says it wasn’t meant to offend anyone.

Our sign referencing Satan demanding his equal rights to ascend into the heavens and be God was simply ‘I’ and all about that individual,” said Pastor Tony Greene. “It was not a statement against any one group in particular, you know what about the rights of the unborn babies, the rights of children, the rights of everyone?”

After the picture was posted on Facebook, there was mixed reaction to the message. Stephanie Settlemyre said, “As a Christian, I find this highly offensive, these kinds of signs and messages are exactly the reason why people are turned off by Christianity.”

Adam Miller posted, “Honestly thought that the photo was shopped, I thought, “surely someone wouldn’t post such a thing,” said Miller. “Makes me sad I was wrong, and doubly sad that these folks are in my back yard.”

Ashley Smith wrote, “Church offends many anyway, you could write Jesus loves you and someone would get bent out of shape.”

Now the sign reads: “Glad you reading, did not intend to offend, we all need Christ.”

Pastor Greene spoke about why he made the change.

“We are a diversity congregation of people. We’ve reached people that know us and know our stand in this community know what we’ve done,” said Greene. “My heart breaks in the dividedness of our country.”

Greene says they like to interact with the community and they typically change the sign once a week. Greene says they will have another message posted later this week…

Here’s the updated sign:

knoxville baptist tabernacle 2

Does anyone believe that Pastor Tony Greene and the Knoxville Baptist Tabernacle didn’t mean to offend? Does anyone believe they had no particular group in mind? Of course not. It is in the DNA of IFB pastors and churches to offend anyone and everyone who believes, thinks, acts, or lives differently than they do.

Pastor Greene’s message is clear: those demanding equal rights, you know homosexuals, lesbians, and feminists, are in league with Satan.