Senator Mike Lee (R-Utah) discussed the Marriage and Religious Freedom Act on The Glenn Beck Program Thursday, describing how the proposed legislation could be a game-changer for churches across the country.

Lee, who introduced the bill with eleven original cosponsors last week, said the most “fundamental purpose” of the legislation is to protect religious institutions, particularly when it comes to their views on marriage.

“It would make it impossible for the federal government to discriminate against such churches, or against similarly situated organizations, based on the belief and action taken in conformity with the belief that marriage exists between one man and one woman,” Lee explained.

Sen Mike Lee Marriage Act

“A church, in other words, should not have to make a decision between … putting its tax exempt status at risk, and on the other hand, either maintaining or continuing to adhere to … its own religious beliefs relative to marriage,” the senator added.


Firstly, I need to state for the record that this Country NEEDS more Senators like Mike Lee. I pray for the Lord to send to our Government MORE Christian brothers with a heart like Mike Lee. Regardless of denominational affiliations, we as Christians, should fully support politicians that have a bold desire to protect the sanctity of the Church.

That being said, we need to clearly identify WHY the Church would ever need this type of protection in the first place! Its because 99.9998% of the Churches organized in this country are not even lawfully considered Churches! They have been incorporated with their respective states and are lawfully classified by Federal Law to be considered, “Creatures of the State”. This is due to the United States Supreme Court ruling Hale v. Henkel – 201 U.S. 43 (1906) whereas Chief Justice Melville Fuller stated in his famous ruling,

“Upon the other hand, the corporation is a Creature of the State. It is presumed to be incorporated for the benefit of the public. It receives certain special privileges and franchises, and holds them subject to the laws of the State and the limitations of its charter. Its powers are limited by law. It can make no contract not authorized by its charter. Its rights to act as a corporation are only preserved to it so long as it obeys the laws of its creation. There is a reserved right in the legislature to investigate its contracts and find out whether it has exceeded its powers.” – Supreme Court Chief Justice Melville Fuller

As you can see, once a Church decides to incorporate itself, it ceases to be designated as a Church under Federal Law and instead fully comes under the HIGHLY RESTRICTIVE Corporate Tax law of 26 U.S.C 501(c)(3) instead of 26 U.S.C 508(c)(1)(a). This opens the incorporated Church up to unnecessary corporate legislation and litigation, whereas it was previously immune by NOT incorporating itself.


The ramifications of the Church incorporating itself have been staggering. States are now passing legislation all across this country that prohibits ALL 501c3 Churches from discriminating in anyway against “gender identity individuals” (meaning, a member of the Lesbian, Gay, Bi-Sexual and Transgendered community). If these pro LGBT laws pass across the country (like California Democratic Senator Ricardo Lara’s SB-323) then Christian Churches across these states that do NOT officiate or recognize Gay marriage will have their State Tax Exemption statuses revoked. In fact, the 501c3 law is so restrictive that Churches are prevented from even officially protesting these various Pro-LGBT bills! If they do, they will loose the entirety of their tax exempt status! Once marriage licenses were officiated by the State, this topic has now become an equal rights issue. This is why the US Supreme Court struck recently struck down the Defense of Marriage Act as unconstitutional under the 5th Amendment’s equal rights and due process clauses. Its further proof that when the Church renounces its mandatory exempt status under 26 USC 508(c)(1)(a) and instead opts to incorporate itself and come under the jurisdiction of 501c3, it looses ALL of its political power! It gives up the right to influence legislation, tell their congregations who to vote for against any political candidate for public office and attempt to lobby congress. It comes under strict corporate legislation whereas speaking Gods truth, now becomes a HATE CRIME! This is a direct attack on the Churches ability to truly have the freedom of speech! Is it any wonder why Sen Mike Lee is scrambling to get this bill passed as fast as he can?! Because when the Church decided to give up its rights to 508c1a and opts instead for 501c3, it has literally lost ALL of its legal power.


YES! Its called the Corporation Sole and let me tell you why in this season, its the saving grace of the Church. You see, right now the Corporation Sole is the only known entity in law whereas a Church can formally organize itself under the better mandatory tax exemption law of 508c1a. The reason it’s the only way, is due to the banking and finance law of 501c3. You see, in order for a Church to properly establish a bank account here in America, it is required to be incorporated through their respective State’s Secretary of State office. Once the Church have been incorporated, it may proceed to getting their proper bank accounts set up. States have for all intents and purposes, have forced Churches against their will into getting incorporated because if they don’t, then they will never be able to open up a bank account properly or accept non cash donations!

This is where the Corporation Sole COMPLETELY FREE’S THE CHURCH. You see, in order for a Church to organize its finances with a Corporation Sole, it must first organize and establish a lawfully founded Church under the Jurisdiction of 26 USC 508(c)(1)(a). This means a Church with a Corporation Sole can neither be considered an incorporation, community chest, fund or foundation (unlike every other 501c3 religious organization).

How is this accomplished you ask? How are we able to form a Church that is NOT incorporated? The Answer is actually quite simple, you see here at The Empowerment Center we’ve developed the single greatest method for Church to properly organize itself. Its through a Church Establishment Affidavit. You can find out more about by clicking here.

Once a Church has lawfully been established through a non incorporated Affidavit, it is 100% under the Jurisdiction of 26 USC 508(c)(1)(a) and will NEVER be considered a 501c3 Church. Also, once the affidavit has been fully signed, the Church is now free to organize its finances through a subsequent 501c3 recognized Corporation Sole. Its important to point out that the Corporation Sole is neither your Church nor your ministry. In fact, its nothing more than an incorporated office title position within the Church that acts as nothing more than a financial holdings entity that the Church owns. Its sole function is to hold ALL of the Churches tangible assets. This means, that Pastors that have a Church properly organized with a Corporation Sole will NEVER be forced to officiate gay marriage. They will NEVER be forced to have a board of trustee’s, polity body nor the creation of condemning Church by-laws. In fact, a Church that has been freed from 501c3 with a Corporation Sole can absolutely influence legislation, lobby congress and tell their congregation members who to vote for or against ANY political candidate for office! Imagine the sheer POWER that the Church could wield in this country if we we’re all collectively under the law of 508c1a? We would be a force unequaled in this Republic! Without this freedom, the Church is doomed to legal failure under modern corporate anti-homosexual discrimination laws. Is it any wonder why the IRS has pressured EVERY SINGLE University, Law School, Seminary School, Theology University and Bible College in America to NOT teach on the subject of the Corporation Sole? That the IRS has been pressuring states to completely rescind their Corporation Sole laws? Did you know that nearly 75 years ago that almost every State in America had an active Corporation Sole law and now we only have 8 remaining states that have active Corporate Sole laws? This has been a deliberate misinformation campaign set out by liberal politicians and the IRS to weaken the Church. The Church has been deliberately keep in the dark regarding the Corporation Sole and Church freedom. This is why, unless Churches completely reorganize themselves out from the restrictive 501c3 law and dissolve their incorporations in favor of becoming established with our Church affidavit and Corporation Sole, I am concerned that bills like Senator Mike Lee’s Marriage and Religious Freedom Act will continually be ruled unconstitutional by liberal judges.

I can only hope that more and more current Church leaders find out about the Corporation Sole sooner before its too late…

By Joshua Kenny-Greenwood, Overseer, The Empowerment Center


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