IRS Denies Christian Organization Tax Exemption

by Louis Holmes

I read the other day where a Texas group, Christians Engaged, was denied tax exempt status by the IRS. On the surface this might seem an unreasonable decision by the IRS, but their decision is clearly supported by current law. Churches are exempt from paying Federal tax if they apply to the IRS and comply with the stipulations under IRS rules 503(c)(3). Texas rules for tax exemption are pretty much the same. According to the Texas Comptrollers web page “For a religious organization to receive a state tax exemption, it must be an organized, established group of people regularly meeting at a designated location to hold religious worship services.” The IRS and Texas Comptroller are clear: a tax exempt organization cannot be a political organization. Christians Engaged, on the other hand “encourages its members to promote their values politically.” (The Texan) Christian people are free to exercise their beliefs in the privacy of the voting booth. As an ordained minister, I have always believed the purpose of the church and believers is to do the Divine Will of Christ. When Jesus ascended to heaven He gave the church is commission, “Go into all the world and preach the Gospel”, Acts 1:8. The Apostle Paul also commented that Jesus “came to the world to save sinners”, I Timothy 1:15. In addition to mission ministries to save the soul, churches also engage in relief ministries for the under-privileged. Food banks, clothing, and general assistance are part of their ministry to the people. Jesus authorized these activities in Mark 14:7 “For ye have the poor with you always, and whensoever ye will ye may do them good”. During the election cycles there are always news stories where political candidates will visit a church to express a few words. Personally, I do not believe in this practice. However, there is a greater issue here. Instead of a politician or anyone else in the church, the Bible clearly teaches that Jesus should have the preeminence in all church activities. The Apostle Paul comments in Colossians 1:18 “And he (Jesus) is the head of the body, the church: who is the beginning, the firstborn from the dead; that in all things he might have the preeminence.” The ministry of Jesus was all about saving the soul. He occasionally ministered to the flesh by healing the sick, but the soul of man was on His heart. We must remember that Jesus didn’t engage in earthly causes or seek political advantage. Jesus did not come to solve income inequality. Jesus did not come to free Israel from Roman rule. Jesus did not come to universally heal all the sick. Jesus did not end slavery. Jesus did not remedy earthly suffering. Jesus did not universally forgive every sinner. Jesus did not come down from the cross. I believe a day will come when religious organizations are no longer granted a tax exempt status. When that day comes it should remind the believer the seriousness of the business of the church, which is the salvation of the soul. If the church loses tax exempt status it should not deter the believer from giving their gifts for the cause of Christ, whether or not it would impact your income tax return for charitable giving.