FireGateMinistries
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PO Box 6088, Apache Junction, AZ 85178-0036  -  Office: 360 721-2800

"
A Most Amazing Church Alternative"
  
"Corporation Sole"


DID YOU KNOW?
Did you know that many of the largest and most prosperous churches in the USA are NOT a state non-profit corporation nor are they a IRS 501-c3 certified church or ministry.  ("What does the 501c3 Require?")   Do you know that some of those, that are not under IRS authority, include the Catholic Church, the Mormon Church, Eastern Orthodox, many Synagogues plus others?  You may ask, "Then how do they function?"  The answer is, they function under a Canon Law Corporation Sole or directly under the I Amendment, which many have coined the phrased, "The Constitutional Church".

WHAT IS CORPORATION SOLE? Few of our modern day churches or ministries have ever heard of the term nor are they aware of it's existence!   A Corporation Sole, in simple terms, is a "perpetual office" which allows for a legal and clear "separation of church and state."  It permits the Church to govern itself under "Canon Law," also known as church law, as guaranteed by the U.S. Constitution.  Corporation Sole is legally recognized in the United States and in many countries.  In the IRS Revenue Ruling 2004-27, it says, "A “corporation sole” is a corporate form authorized under certain state laws to enable bona fide religious leaders to hold property and conduct business for the benefit of the religious entity."  Corporation Sole is an important alternative to American churches and ministries today as it provides for a clear separation of Church and State.  It encourages spiritual integrity, religious liberty and has all the advantages provided under a 501c3.  ("What is Corporation Sole")   Even though it is such a viable alternative, it is not taught in the educational system of the United States.  Why?

NEVER HEARD OF IT!  But you say, "I've never heard of Corporation Sole!"  Well, that's not surprising.  An estimated 99% of all Americans have never heard about it, NOT even their lawyers, business associates, CPA's or accountants!  This may seem difficult to imagine but the reason is actually quite simply.  It is because Corporation Sole functions under "Cannon Law".  Cannon Law is not taught in the educational systems of America today!  Why should it be!  It's Church law, based on the Scriptures, and is used to govern the Church.  It has nothing to do with the day-to-day Statutory based business law of America.  Meanwhile, the Catholic Church and many other denominations function under Corporation Soles!

AUTHORITY OF CORPORATION SOLE The founding fathers of the Constitution recognized the necessity for the "separation of church and state" by essentially acknowledging that there was a "Government of Man" and a "Government of God."  They took legal steps to establish this recognition (separation) by declaring, in the First Amendment, that "Congress shall make no laws establishing religion nor prohibiting the free exercise thereof," and so, only the "Church" has the authority to establish spiritual things and govern them by the Canon Laws derived from the Holy Scriptures.  Regarding the Churches authority under God, verses under Man, Jesus said it like this, "You cannot serve two masters..." Matthew 6:24.  The Scriptures are the final authority for the church.  Yet the "separation of Church and State" is virtually ignored by the Church that lacks understanding.  Church groups are caught up in day-to-day statutory law, agree to state or federal legal covenant agreements and submit to them, by their signature, as to what man decrees even if it oppose the Scriptures!  What has happened and why?

STATUTORY LAW verses CANON LAW:  Many thousands of churches, denominations and ministries across America have joined in a contractual agreement with their respective state and the federal government.  State and federal governments are based on Statutory Laws and not on Scripture based Canon Laws.  Statutory Law does not recognize God's authority ONLY man's!  And so, state nonprofit corporation churches and ministries can be successfully sued in court if they preach on certain issues covered under such legal restrains as found in the Hate Laws, even if preached directly out of the Bible  Under the IRS-501c3 guidelines, political comments and political recommendations by ministers, are prohibited!  Can you donate 501c3 church moneys to politically associations or politicians?  NO!  (Read what happened in Feb, 2006)   A Christian non-profit organization wrote the IRS asking permission to PRAY for the President!  This situation is contrary to Scripture, is an untenable position and leaven to the body of Christ!  The Church ends up intimidated, confused and preoccupied trying their best to fulfill their call under a spiritual government while concurrently trying to conform to a natural government.  This is conflict in action. Water and oil doesn't mix.  In simple terms, the Church has two masters!  The IRS does not deny the rights of a true "Corporation Sole" but curiously only seems to focus on how Corporation Soles are occasionally used illegally.  You can see in some of their articles how they recognize the rights of a Corporation Sole while pointing out how others use it for illegal purposes. IRS Article IR-2004-42, March 29, 2004

WHEN DID THE CHURCH COME UNDER THE GOVERNMENT It all started with the "Johnson Amendment", in 1954, which amongst other things, brought about the creation of the 501c3!  Before that there was NO government intervention in the "Church".  The intervention of the 501c3 that has taken place was, and still is, voluntary!  It's not mandatory because the second amendment say it's illegal to make a law regarding the Church ("Congress shall make no laws establishing religion nor prohibiting the free exercise thereof,") BUT if the Church voluntarily comes under the Government (IRS) it becomes a state slave and the IRS its Head!   Jesus is no longer the effective head of their "Government of God"! Before all this came about the Church functioned correctly.  The Church was the (righteous) "welfare system" for the country but now it isn't and the Welfare System of our country is so expensive and messed up!!  (Remember when NO businesses were open on Sundays?  I do.)

DOES GOD APPOINT & ANOINT OR DOES THE IRS?  Most churches and ministries today have signed a covenant agreement with their respective states as a nonprofit corporation.  Many have proceeded to be recognized by the Internal Revenue Service, through it's 501-C3 certification program, as a legitimate nonprofit state church/ministry, in other words, they have become, "Church, Inc."  The only problem with this process is there has never been a justifiable rational for the church, or a ministry arm of the Church, to incorporate under a government charter (contract, covenant) nor to seek a tax-exempt status which was already granted them by the Constitution of the United States!   In most cases, over the last 60 years, attorneys, administrators and accountants have convinced the clergy to become Church, Inc. based upon alleged benefits and privileges such as Limited Liability, Perpetuity, Tax Exemptions (land, etc.) and Tax Deductible status for it's donors, etc.  While, in reality, this is the story of Esau all over again because all these advantages were already granted to the Church under  the Constitution.  Why are we asking the government (Man) to approve and oversee something that is spiritual in nature and, by definition, not within their sphere of authority, jurisdiction nor understanding? The shocking fact is, if you become "Church, Inc.," and are sued, both donors and church members become libel because they are, by legal definition, considered stock holders in Church, Inc.!   Not so under a Canon Corporation Sole.

A MUST KNOW!  It is a MUST for ALL church and ministry leaders, administrators, attorneys, and accountants who want to serve God and Church, not to be controlled by a non-spiritual entity should learn about Corporation Sole,  "The Constitutional Church".  If you are considering incorporating, YOU NEED TO FIND OUT ABOUT CORPORATION SOLE!   If you are already incorporated, CORPORATION SOLE IS THE ONLY WAY TO CORRECT THE SITUATION!  Exploring the realities that have been mentioned above, will open your eyes to the spiritual and the truth facing the church today!  You will discover that many assumed requirements are NOT LEGALLY REQUIRED, NOR NECESSARY, WHATSOEVER!    Who told you that you must become a "state nonprofit corporation?"  Why do you have to be 501-C3 certificated? Does the IRS have the right to declare that your ministry is or is not a legitimate spiritual house when it is only God who appoints and anoints?  Wasn't the IRS created to have authority over earthly works?  Then why is it ordaining (establishing) Spiritual works?  Why doesn't the church clearly understand what  the "separation of church and state" is truly all about?  (Was the establishment of the 501c3 a  beginning movement towards the "One World Government"?)

Knowing your true heritage, authority and legal position is vital!  It is important to learn about the history of the Church, the facts behind it and where your church/ministry fits.  The Lord said, "If any of you lack wisdom, let him ask of God, that giveth to all men liberally, and upbraideth not; and it shall be given him." JAS 1:5   Discovering the facts will answer many questions you've asked, provide direction you haven't had and set the plumb line straight! 

For questions about Corporation Sole and how they are set up call Church Restoration Ministries at: (928) 775-5454

For more information about what a Corporation Sole: https://en.wikipedia.org/wiki/Corporation_sole


God Bless,

Tom Gliebe, Overseer of FireGate Ministries
Email: Office@firegate.org

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