Political Attack Against The Empowerment Center Church

JANUARY 6, 2018 UPDATE: Here is an advanced copy of our defense being presented to Federal Court – Click here to read in it’s entirety. Carefully read this defense. The ramifications of the case brought against me and our Church, “The Empowerment Center Church” and ChurchFreedom.org constitute a true Constitutional crisis that will have far reaching effects for every Christian Church here in America. Pastors, Church Leaders…read this material and share it with your Elders and Senior Church Leadership. -END OF UPDATE.

On December 26, 2017 (the day after Christmas), a US Marshall served me with an official order issued by the District Court to appear on February 15, 2018 at 1:30pm, in the Russell Smith Courthouse in Missoula, Montana, for the purpose of showing cause why I should not be compelled to comply with the IRS summons served upon me from July 18, 2017. It is also further ordered that I shall file with the clerk of court any defense or opposition to the United States’ petition to enforce IRS summons by January 15, 2018. For complete disclosure, here is the entire order with all subsequent affidavits I was served by the representing US Marshall – click here to download and read.

In the affidavit, IRS agent William Young made false and misleading statements to the court in saying that though I did appear at the meeting with the IRS on August 1st, that I failed to produce any “meaningful testimony”. This is simply not true. The Testimony I gave has been made publicly available through our website here. During the testimony, the Lord commanded that I prepare a statement on behalf of the Church which was spoken in Agent Young’s presence which said,

The Lord holds The Internal Revenue Service in Contempt. Though you have been told on multiple occasions that The Empowerment Center is a Church and it’s office of Overseer is a legally recognized religious Corporation Sole, you have willfully decided to ignore the rule of law and instead are attempting to usurp authority over the Church in claiming that you have authority over the biblical tithes and offerings that solely belong to God himself as described in the foundation of the Christian faith which was founded thousands of years prior to the institution of this nations laws. Though The Establishment Clause of the Constitution of the United States acknowledges the Separation of Church and State, the State has willfully decided to violate the peace of this separation in favor of terrorizing outspoken Christian Leaders with threats of intimidation, blackmail, extortion, audit, potential imprisonment and even death. Therefore, the Lord commands and the United States Constitution allows for me to obey and express that not even a single holy article, holy paper(s), holy effect(s) or holy relics will be given from the Church to the State for any reasons whatsoever.

I greatly fear the Lord and in this situation he has spoken a word and has granted me victory.

This testimony was highly meaningful as during the course of the IRS’s investigation, we have on multiple occasions officially informed the IRS that The Empowerment Center is a bona fide Church and that it’s office of Overseer is a legally recognized religious Corporation Sole and that the information they are requesting is in violation of the Separation of Church and State. Instead of informing the court of these facts, he instead writes that we are a business charging ‘clients’ and investigating whether we organize and promote abusive tax shelters as well as aid or abets the understatement of another persons tax liability. Simply changing the words on his affidavit from me being a business charging clients to the truth that our Church is freely helping other bona fide Churches, would change the entire nature of this process. Here is our first letter given to the IRS stating these facts and here is the second – both of these letters and all IRS correspondence has been made publicly available through this website. We have physical proof through certified USPS delivery that the IRS has received both of these letters. Each was ignored.

Though we conduct regular weekly Church services which are both open to and made publicly available and have countless testimonies given by fellow believers through the works of the Holy Spirit through our ministry, even though our Church has conducted regular public street feeds here locally in Victor, Montana to improve our community (which have directly resulted in souls being saved and water baptism – such as this example here which has been made publicly available) or traveling across the nation ministering and baptizing a couple in Colorado here, or the fact that our Church has publicly stated that it freely makes available our Corporation Sole support to bona fide Christian leaders and Churches – to which we have audio testimonies from Pastors across the nation who have testified first hand that we have made our entire Corporation Sole support for their ministries available to them at no cost…or that we do not charge anyone for access to our ministries Corporation Sole book (which has been available on this website for free)….or the physical evidence of us traveling and speaking at Christian leadership gatherings and us offering to freely help each Church Pastor as no cost such as this video below (which was recorded 8 months and 16 days prior to getting our first official letter from the IRS – this is important because they admit watching this sermon in their affidavit)

Each of these facts and each letter we have sent to the Government where we have claimed to be a Church have been flatly ignored by the State. Even the fact that each Church and subsequent Corporation Sole that is filed here in Montana, the Secretary of State through Montana keeps a record in each file of each Corporation Sole’s Church Establishment Affidavit! Here in Montana, they keep a record of these affidavits on file and are necessary for the State to fully approve each Churches Corporation Sole – these Church Establishment Affidavits are signed under the penalties of perjury and example of one is our own affidavit which is located here – (which has also been made publicly available on this website prior to any official correspondence from the Federal Government).

In violation of the IRS’ own protocol, there has been no official Church tax inquiry brought against either The Empowerment Center Church or it’s subsequent Corporation Sole’s. When attempting to audit any Church, the IRS has a formal protocol to follow which is described on their own website here. Even after notifying the IRS of their error and informing them that we are a Church, none of their own standard procedures for an official Church audit have been followed.

Instead, it was only after our Church was outspoken and published sermons such as this (dated June 1st 2015 prior to any date the Federal Government notified us) and other sermons against the State’s acceptance of same sex marriage, was I sent an official request by the IRS to hand over ALL documents related to the work of our Church and its subsequent Corporation Sole. This requested information includes Church members that have given holy tithes and offerings to the Church on behalf of the Lord. This is especially troubling after the IRS had vowed in 2014 through a lawsuit brought against them by the Freedom From Religion Foundation to audit all outspoken Churches – here is the evidence to back this claim.

For the IRS to make such a vow and to carry it out against us, this Church views this as an unprecedented attack and gross violation of the understanding of the Separation of Church and State against our both our Church as well as our nations Churches. If I were to comply, it would set an unprecedented legal precedence in common law for the Federal Government to target any outspoken Church here in America.

What the IRS has done in our situation is also unique. Instead of following their own Church audit procedures, they have instead opted to come directly after me Joshua Kenny-Greenwood as the Senior Pastor here at the Empowerment Center Church in order to gain access to our Churches sacred articles, holy paper(s), holy effect(s) and holy relics. Though we have been officially investigated for nearly a year and a half, no department of justice recommendations have been made for a grand jury indictment and no formal charges have been filed…just continued harassment of our Church and their request for all our sacred documents.


Through this court order, ‘The State’ has now put the Church in the impossible position of attempting to defend it’s integrity through the biased Judicial Branch of Government, which on June 27th, 2015, violated the separation of Church and State when it ruled through the United States Supreme Court in favor of redefining the very concept of marriage to lawfully accept homosexual marriage. It says in 1st Corinthians 13:7 that, “Love does not delight in evil but rejoices with the truth”. True justice is based on love and truth. Yet, the ruling through the Judicial Branch of the Government (by the original leading of the Executive Branch and former Obama Administration) is in complete opposition to the truth and this Churches established religious beliefs as well as the Christian religion as a whole. For the very author that wrote that love delights in the truth, also wrote in 1st Corinthians 6:9 which says, “Or do you not know that wrongdoers will not inherit the kingdom of God? Do not be deceived: Neither the sexually immoral nor idolaters nor adulterers nor men who have sex with men”. If the US Supreme Court has lost it’s understanding of love and truth, unless it repents and turns from this wickedness, what hope does any Church have in defending its righteous integrity? It was only after our Churches outspoken criticism of the Government was our Church and it’s legally recognized religious Corporation Sole officially targeted by Federal Officials. The Church also has both legitimate and significant concerns related to this entire matter as there is no difference between the State requesting to audit sermons from outspoken Pastors speaking in opposition to gay gender rights or same sex marriage like we have seen attempted in various states like Huston Texas, Iowa or Idaho…and the State in this instance requesting all of our Churches Holy private articles, papers and effects through this process brought forth by the Federal Government here in Montana.

This is in addition to new documents that show the IRS uses donor lists (such as a list of tithing members of our Church) which the IRS seeks to obtain in order to target audits. This is VERY IMPORTANT due to the fact that the IRS has admitted in their affidavit (page 10) to the District Court to obtaining from ‘other sources’, our Churches, ‘bank records and PayPal account records’ for “The Empowerment Center”. This is both unconstitutional and highly concerning considering that no affidavits of injured party that have been filed nor official warrants been issued against either me nor The Empowerment Center Church (see both 1st, 4th and 5th Amendments to the Constitution and Sherar v. Cullen, 481 F.945. which says, “A Crime CANNOT Exist where there is no injured party”). Our Church has the reasonable suspicion and belief that the IRS has obtained these records unconstitutionally and illegally. This belief is based on news articles such as but not limited too, reporters Jennifer Granick and Christopher Jon Sprigman, contributing reporters for Forbes, that wrote the bombshell article, “NSA, DEA, IRS Lie About Fact That Americans Are Routinely Spied On By Our Government: Time For A Special Prosecutor” here is proof and renowned Judge Napolitano who claims that the IRS uses illegal NSA data collection during the course of their investigations and have been advised by The Department of Justice to lie about their collection methods – click here for video evidence. There are more examples to use as well, such as how Federal Officials within the FBI and other agencies routinely lie in order to perpetuate their biased political agenda (such as former FBI Deputy Director McCabe’s texts Reveal an “Insurance Policy” To Prevent Trump Presidency – click here for evidence).

This court order for our Church records could also not come at a more important time as President Donald Trump has made both an executive order limiting the IRS in investigating outspoken Churches here and the very important campaign promise that he gave evangelical Christian leaders in which he made a vow to repeal the Johnson Amendment and set America’s Churches free. Here is the video proof of him making this vow:

When the Tax Bill was passed only a few short weeks ago, the provision to repeal the Johnson Amendment was dropped from the final portion of the bill – leaving the Johnson Amendment in place and breaking one of his primary promises to the Church which directly lead to exceptional turn out with evangelical voters. This broken promise to repeal the Johnson Amendment is critical to our ministry because one of the major features that makes the Corporation Sole so unique… unlike every other form of a Church organizing itself today under our current tax laws, is that a Church that has a Corporation Sole stands out because in order to first organize a Corporation Sole (which is nothing more than an incorporation of a title or office held within a Church), a Church under 26 USC 508c1a must ALREADY be established – which is done so through the Church Establishment Affidavit here. This creates a jurisdictional difference between the Church itself and its financial holdings entity which is the Corporation Sole. Therefore, when a pastor preaches on Sunday morning, he/she is not preaching from the power and authority of his 501c3 Corporation Sole (the Churches bank account), but rather, he/she is preaching from the power and authority of BOTH the Holyspirit and their unincorporated Church affidavit that is organized under 26 U.S. Code § 508(c)(1)(a). Currently, under the United States tax code, there is no other viable method for a Church to organize itself financially and NOT have the entire Church itself be subjected to restrictive Johnson Amendment’s 501c3 laws. This is apart of what makes our work here at The Empowerment Center Church and ChurchFreedom.org so critically important to America’s Churches and our collective religious freedom.

In light of the gravity of each offense from the State of Montana, Oregon and the Federal Government’s attempt to harass our Church and the State’s position on matters of same sex marriage and the continued terrorizing of America’s Pastors, our case is a matter of the upmost importance to our functioning republic…that is supposed to truly have a separation between Church and State. In this matter, the State is attempting to usurp authority over the Church and the tithes and offerings that have been given to the Church that solely belong to the Lord alone. In this, the Lord will not yield his position he has commanded our Church to make in regards to this matter.


Everything we have done has been done in love (against such things, there is no law against – Galatians 5:22-23). We have no advocate yet except that of the Holy Spirit himself that has been defending us. Because we live 100% on faith and have done so for years and have made donations optional and not required here at ChurchFreedom.org to help other Churches, very little financial support comes to our ministry. Currently, we have been homeless for six months living in an RV given to us by a fellow Christian brother on a neighbors property. I am making this public appeal to every Christian here in America: SUPPORT US! Our cause is righteous and we need any help that is Holy Spirit led. Keep us lifted up in prayer as I go into prayer and seek the Lord for what steps should be taken next… The Lord gave me a word before this season started and said, “You are protected, set apart, every need is met and I have granted you victory”. When I asked him for financial assistance, he spoke and said, “The gold coin cannot save you, only I can” and “Trust me”. Therefore, I am standing upon these words and in the confidence that the Lord is and will be making his ways known to the people of this nation and Earth through this ministry work being done here. I speak protection over these words in the mighty name of Jesus, Lord bring confusion into the camp of the enemy and bind every satanic unholy spirit led motive.

For those that would like to contact me privately, you may do so by using the Signal messenger here with my personal number of 541-639-5689. Please use signal messenger as no other form of communications that is private will be accepted.



Joshua Kenny-Greenwood

Acting under the Authority as Sr. Pastor of The Empowerment Center Church and ChurchFreedom.org and SoundCloud.com/ChurchFreedom and not under the authority as The Empowerment Center Church Overseer.


Here are some helpful links to back up every assertion made in this post:

  1. The IRS vows to audit outspoken Churches.
  2. New Documents Show IRS Used Donor Lists to Target Audits.
  3. NSA, DEA, IRS Lie About the Fact That Americans Are Routinely Spied On By Our Government: Time For A Special Prosecutor.
  4. Video of Judge Napolitano: NSA Data Used By IRS.
  5. Proof of the State of Montana harassing and lying in regards to the status of our Churches Corporation Sole.
  6. Physical proof of the State of Oregon politically attacking our Church and Corporation Sole Status.
  7. Presidential Executive Order Promoting Free Speech and Religious Liberty.
  8. Houston’s Pastors Outraged After City Subpoenas Sermons Over Transgender Bill.
  9. Idaho city’s ordinance tells pastors to marry gays or go to jail.
  11. FBI Deputy Director McCabe’s texts Reveal an “Insurance Policy” To Prevent Trump Presidency.
  12. Proof of the artificial machine intelligence known as AQUAINT from famed NSA reporter James Bramford.
  13. Proof of REGIN’s existence.
  14. Proof of PRISM and XKEYSCORE.
  15. Proof of project Skynet.
  16. Proof of project BABEL.
  17. Proof of project ALADIN.

Meeting with the IRS

On July 18, 2017 we have received an official summons to appear before the IRS in Missoula, Montana. They have threatened me as the Senior Pastor of The Empowerment Center Church and ChurchFreedom.org with one year in Federal Prison if I did not turn over to them the names, telephone numbers, address information and social security information from each tithing member of the Church and those Churches that we have freely blessed with our ministry support here at ChurchFreedom.org. On August 1st, 2017 at 9am I met the IRS at the specified location. Here is an audio of the entire exchange, listen very carefully to the message the Lord commanded me to deliver to them…

I praise the Lord that he commanded me to record my encounter with the Government. He told me that they would lie during this process and that this recording would reveal the truth. Now that Agent Young has spoken under oath to the Court and says, “Joshua Kenny-Greenwood appeared at a meeting with the IRS on August 1, 2017, as required by the summons, but he failed to produce any documents or give meaningful testimony”. In context of our previous communications with the IRS, this recording proves his words otherwise. Also, the Court ruling of Richard Fields vCity of Philadelphia, No. 16-1650 (3d Cir. 2017) which gives us the First Amendment right to record law enforcement entities (such as the IRS) so long as we are doing so for the purpose of criticizing. In this, the Lord commanded that his criticism of them be made publicly known. Simply read below.

Here is the message the Lord commanded me to deliver to the IRS at this meeting:

The Lord holds The Internal Revenue Service in Contempt. Though you have been told on multiple occasions that The Empowerment Center is a Church and it’s office of Overseer is a legally recognized religious Corporation Sole, you have willfully decided to ignore the rule of law and instead are attempting to usurp authority over the Church in claiming that you have authority over the biblical tithes and offerings that solely belong to God himself as described in the foundation of the Christian faith which was founded thousands of years prior to the institution of this nations laws. Though The Establishment Clause of the Constitution of the United States acknowledges the Separation of Church and State, the State has willfully decided to violate the peace of this separation in favor of terrorizing outspoken Christian Leaders with threats of intimidation, blackmail, extortion, audit, potential imprisonment and even death. Therefore, the Lord commands and the United States Constitution allows for me to obey and express that not even a single holy article, holy paper(s), holy effect(s) or holy relics will be given from the Church to the State for any reasons whatsoever.

I greatly fear the Lord and in this situation he has spoken a word and has granted me victory.

—end of message—

Mind you that this is after we have already sent the IRS two previous letters regarding their attempts that they have completely ignored with our first letter here and our second letter here.

Here is video evidence of their summons, its threats against me as the Sr. Pastor and how they intend to attempt to go through me to get to the items belonging to the Church.

If you desire to learn why the work of our Church is so important and the effect that both the Church Establishment Affidavit and Corporation Sole have regarding the Church as a whole here in America, listen to our latest recorded Testimony Tuesday call here.


Iowa Government claims power to control the content of sermons

Government claims power to control content of sermons

The Iowa Civil Rights Commission is being sued for claiming it has the right to control the content of church services that are “open to the public.” The lawsuit filed by the Alliance Defending Freedom on behalf of Fort Des Moines Church of Christ is part of a nationwide battle against the implementation of President Obama’s… [Read more…]

Love Always Protects

In 1st Corinthians 13:7 it says, “Love, ALWAYS PROTECTS”. Today, The Lord led me to this scripture from Proverbs 24:11-12 which says, “Rescue those being led away to death; hold back those staggering toward slaughter. If you say, “But we knew nothing about this,” does not he who weighs the heart perceive it? Does not he who guards your life know it? Will he not repay everyone according to what they have done?” Saints, please listen intently to the recording below: 

To those Pastors that are ready to heed these instructions, simply log into ChurchFreedom.org with the appropriate USER ID and PASSWORD and upon access select, “SITUATION #3 – CLICK HERE FOR INSTRUCTIONS RELATED TO THE NEW, “SACRED RELICS” AMENDMENT TO THE CHURCH ESTABLISHMENT AFFIDAVIT – THAT HELPS DESIGNATE FIREARMS GIVEN TO THE CHURCH AS SACRED RELICS.” Upon review and approval of your submitted form, we will give you access to these highly important documents. If you are a Church that desires to gain access to these forms, simply fill out our application form here to be considered. Everything done here is out of love for you for the safety and security of the Body of Christ.  

Thursday Night Same Sex Marriage Pastors Nationwide Conference Call

There is a same sex marriage storm that is about to hit the Church here in America. The Government is manipulating current laws how Churches corporately organize themselves to further the gay agenda here in America and force traditional Churches to accept and perform same sex marriages. This Thursday evening, ChurchFreedom.org will be hosting a Nationwide Pastors conference call to address this matter and provide you as a Church leader with the necessary legal means to defend your Church against this satanic agenda. Please CLICK HERE TO SHARE this event with your Christian Friends on Facebook.

Here are the conference call details: 

Conference Time: Thursday October 8th at 5:00pm PST (8pm EST)
Conference #: 541-525-9473 (no PIN required)
Topic: Churches being forced to perform and accept same sex marriage. Steps to take in order to legally defend your Church against such actions. 

To get free information for how to legally defend your Church against these satanic attacks, please join our mailing list below: 

Help us stop this satanic agenda so that incidents below are permanently avoided: 

Gay white house

Same Sex Marriage Proposal in the Church!

You are about to witness an abomination to the Lord. Jesus did not come to bring the kind of peace that glosses over deep divisions for the sake of building a superficial harmony. He came to divide and he IS the dividing line. Homosexuals will not inherit the Kingdom of Heaven (1st Corinthians 6:9). Please stand together in agreement with us and support our mission here at ChurchFreedom.org to rid the Church of this Jezebel spirit of rebellion. May the Lord soon cast it into the abyss where it belongs in Jesus name!

Major Christian Victory – What the Hobby Lobby Victory Means for Christians Everywhere


We cannot understate how vital and important the Supreme Court ruling and victory today for Hobby Lobby and the Alliance Defending Freedom was for the Body of Christ and Christians everywhere. This was a MONUMENTAL victory for the Body of Christ. Not only does this limit the Federal Government’s Authority to mandate rules that interfere with the religious freedoms of Christian business owners, this ruling opened the door to victory against Christianity’s greatest legal threat: Gender Laws.


You see, in the last five years Gender Laws have increasingly become the greatest legal threat to both the Church as well as to Christian business owners. Gender Laws are considered the greatest legal threat because they attack the very core of what make us Christian! In Luke 10:27, Jesus stated, “He answered, “‘Love the Lord your God with all your heart and with all your soul and with all your strength and with all your mind’; and, ‘Love your neighbor as yourself.’”

If we are to Love the Lord with all of our heart, soul and strength, then we must love his sacred institution of Marriage being between a man and a woman. We Righteous understand that the purpose of marriage was to produce Godly offspring (Malachi 2:13-15). Therefor, even at a practicable business level, our religious freedom’s MUST be protected in a similar fashion.

Therefor, we need to make the EXACT SAME legal argument that Hobby Lobby made regarding these unconstitutional State and Federal Laws that prohibit Christian business owners and Churches from objecting to use their company or services to promote or facilitate anything that furthers an agenda that is contrary to the Lord’s Righteousness. We should never be forced to violate our constitutionally protected right to religious freedom of expression.


With the United Methodist Church already falling victim to Gender Laws (they had a Lesbian couple that demanded to be married within a Church of theirs in New Jersey. The Church refused, was sued in court under the jurisdiction of New Jerseys Gender Law and the Church LOST in court) to a millionaire Gay couple from England suing to force the Church to perform a Gay wedding, it has not been the Churches finest legal hour.

With today’s ruling, Christians everywhere will have a chance to actually fight back against these satanic and highly restrictive laws by claiming that they violate their constitutionally protected religious freedoms. Just like Hobby Lobby did…and won.

Praise the Lord for victory!

Justifying an Abortion

Recently, an atheist woman made the front page of reddit.com attempting vent her frustration and  justify her abortion. The Holy Spirit led me to comment on her post because of the nature the demonic spirit of atheism that was leading this woman in an attempt to use this public forum on reddit for planting the seed of justifying a woman’s right to kill an unborn child.

It is critical for any woman considering an abortion, that they first ask the following questions:

#1: Does abortion line up with Luke 10:27, “‘Love the Lord your God with all your heart and with all your soul and with all your strength and with all your mind’; and, ‘Love your neighbor as yourself.’”?

and #2: Did you ask the Lord whether or not you should kill this baby? Not your parents, not any significant other, not your friends or even counsellor. But ask the Lord.

You see, this is where we are ALL failing. We forget to ask God what HIS WILL is and not our own. In all things, share your heart and thoughts with him and do not lean on your own understanding (Proverbs 16:25).

In this audio above, we’ll teach not only how to respond to an atheist but also break down WHY God would ask such powerful questions. These Holy Spirit led strategies will help any Christian when dealing with the demonic spirit of Atheism.

By, The Empowerment Center and ChurchFreedom.org Google

501c3 Alternatives for Churches

It is critical for Pastors and Christian leaders to understand that there ARE legal alternatives to establishing your Church through the traditional 501c3 route. Its called, The Corporation Sole. It is the single greatest way a Church can FREE itself from both 501c3 restrictions and Gender Identity Laws. In fact, the benefits the Corporation Sole can bring to your ministry are nearly limitless. Listen to our audio below and you’ll discover WHY the Corporation Sole will set your ministry free, just like it set ours free here at The Empowerment Center!

By, The Empowerment Center and ChurchFreedom.org Google

Elections Have Consequences

Proverbs 29:2 says: “When the righteous are in authority, the people rejoice; But when a wicked man rules, the people groan.”  When the Israelites were sent into exile in Babylon, God told them, through the prophet Jeremiah, to “seek the welfare of the city where I have sent you into exile, and pray to the Lord on its behalf, for in its welfare you will find your welfare.” Jeremiah 29:7. Elections have consequences. Scripture supports this principle, and so does history.

Religious freedom

Examples abound of despotic rulers who have persecuted the Church and forced it underground, thereby restricting the proclamation of the Gospel and the ability of Christians to live out their faith.  Even in our own lifetime we see persecution in countries like North KoreaIndia, and many other places around the world.  The rulers in charge in those countries who set and enforce policy impose sometimes severe consequences on Christians who simply want to exercise their faith and worship God.

Here in the United States, “elections have consequences” may seem more abstract, but in reality the democratic process means it is truer here than many other countries.  Americans enjoy the ability to select their national, state, and local leaders.  This is a privilege not enjoyed by many of our brothers and sisters around the world.

So why then are our churches generally silent when it comes to elections and the selection of those who will lead our country, states, and our cities? Every election cycle, we select leaders who set policies that can either be benevolent or hostile to the proclamation of the Gospel and to the ability of believers to live out their faith in the public square.

For example, we have seen a recent rise in cases attempting to apply so-called “non-discrimination” laws to people to faith such as photographersfloristscake-makers, and t-shirt printers.  These “non-discrimination” laws were passed by elected representatives and their application is having a severe negative effect on Christians who only want to peacefully exercise their religion in the public square.

Or consider the Wisconsin federal district court’s recent ruling striking down the minister’s housing allowance in the Tax Code.  That case was brought before a federal judge who was appointed by a President, who was elected by the people and confirmed by United States Senators, who also were elected by the people.  Yet this one ruling has the potential to remove the minister’s housing allowance for thousands of ministers.  As pastors well know, this would have a devastating impact on the ability of pastors to stay in ministry and to focus exclusively on the spiritual need of their churches, as well as conduct outreach ministries to the local community.

America’s pastors must speak out and offer biblical guidance and instruction on the selection of those men and women who lead the people.  To neglect giving such Biblical guidance sends the false message that elections do not have consequences that matter to the Church or its people.

On October 5, 2014, pastors have an opportunity to stand together and preach an election sermon, as part of Pulpit Freedom Sunday, a movement of pastors to engage once again in the election process.  The only requirement for participation is to preach an election sermon.

It can be as specific or as general as each pastor decides.  A sermon that discusses the election generally would be consistent with IRS regulations.  A sermon that specifically addresses the stated positions of the candidates and supports or opposes those candidates may run afoul of the Johnson Amendment in the tax code.  But Alliance Defending Freedom believes that the Johnson Amendment is unconstitutional.  That’s why we launched Pulpit Freedom Sunday in 2008 – to remove the unconstitutional restriction on a pastor speaking freely from the pulpit on the issue of candidates in an election. So if you’re challenged by the government, rest assured that we will support and defend you.

Sign up to participate in Pulpit Freedom Sunday at www.PulpitFreedom.org.  Elections have consequences, and our congregations need to hear and apply Biblical truth to the selection of the leaders who will impose those consequences on the Church.

Original source: AUTHOR 


Between the IRS targeting evangelical groups, President Obama announcing a national Lesbian, Gay, Bi-Sexual and Transgendered Pride Month, Pastors losing their housing salary allowance, Christian businesses being shuttered due to their beliefs and democrats introducing legislation that forces Christian Churches to officiate Gay Marriage, this has NOT been a great season for Christians across this country.


What is our saving grace? It’s called, The Corporation Sole. In this article, I will break down 501c3 line-by-line and show you how Christians with the proper use of a Corporation Sole can begin to instantly TAKE BACK their Godly authority here in America. First, let me explain how current 501c3 laws restrict Churches from influencing Government policy. It has to deal with the specific way the law was written. 501c3 states,

“Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” from gpo.gov here.


Notice that the 501c3 law ONLY has jurisdiction over, ‘Corporations, and any community chest, fund, or foundations’ being used by religious organizations and that the word ‘Church’ is mysteriously absent from this list? In fact, the word Church doesn’t even come up in the law itself! If Churches are automatically considered tax exempted pursuant to 26 USC 508(c)(1)(a) and not required to have a 501c3 status then how in the world are Churches STILL CONSIDERED under the law of 501c3 even without them seeking any official recognition of their 501c3 status?! The answer deals with HOW Churches incorporate and set up their banking to receive donations. Currently, 99% of ALL Churches in the United States incorporate themselves in order to open up a bank account to accept and receive donations from congregation members. In fact, without being incorporated, it is near impossible for a Church to open a bank account. As soon as the Church organizes itself and it’s Pastor sits down with a banking representative, the bank rep is going to ask the Church for proof of both it’s state registered articles of incorporation and it’s IRS registered “EIN” number. The bank WILL NOT allow the Church to open up an account without these two items. This is why 99% of Churches incorporate when organizing themselves! As soon as the Church incorporates, it now falls under the jurisdiction of 501c3, because remember that the very first sentence of 501c3 covers, “Corporations, and any community chest, fund, or foundations” (with emphasis on the word ‘corporation’). Even if the Church tries to get creative and institutes an unincorporated express or certified trust from either a CPA or Tax Attorney, since the name of trust is implicitly held in the name of the Church itself, the IRS will still counter that the Trust itself is a, “community chest, fund, or foundation” for use on behalf of a religious organization. This leaves almost no room for a Church to organize itself without coming under this completely satanic law.


Glad you asked! Here in America, its been unfortunate that tax scam peddlers encouraging individuals to not file lawful taxes owed to the Government have notoriously used the Corporation Sole for its unintended purposes. The Corporation Sole has also NOT been taught about in ANY (I repeat ANY) Bible College, University, Theology School and Law School here in America. In fact, the Corporation Sole is so grossly under taught here in America that as of today, I am still currently the only author in American history that has written and published the Book on the Corporation Sole and modern tax law. What makes the Corporation Sole so unique is that it is an incorporated office held WITHIN a Church and NOT the Church itself. This means, an unincorporated Church that is neither considered a Corporation, community chest, fund or foundation MUST be formed FIRST before you’re Church can incorporate a SOLE office position that holds all of the Churches finances. This means the Corporation Sole is neither your Church nor your ministry. It is only an individual office within the Church (typically an Overseer, Bishop, Pastor or Teacher) that incorporates their position for the banking purposes of the Church. Without getting as technical as my book does, the Corp Sole acts as the bank account on behalf of the Church while leaving the Church completely outside of 501c3’s jurisdiction.

Does this mean that the Corporation Sole is considered a 501c3 since it’s incorporated?

Yes, it does. However, with great emphasis: THE CHURCH and the Corporation Sole ARE TWO SEPARATE LEGAL CREATURES with TWO SEPARATE LEGAL JURISDICTIONS. Since the Corporation Sole is just an office held within the Church and not the Church itself, the Church itself becomes immune to the current 501c3 law. Again, my book HERE explains this in much greater detail.


We have found that the most lawful way to organize a Church before setting up it’s subsequent Corporation Sole is to establish it through a legal document called a, “Church Establishment Affidavit”. This affidavit serves to lawfully DECLARE and FULFILL ALL 14 points to the IRS’s own definitions and standards to be considered a Church. You see, in order for a Church to meet the IRS’s 14-point standards for being considered a Church, a Church must meet the following conditions:

  1. Distinct legal existence
  2. Recognized creed and form of worship
  3. Definite and distinct ecclesiastical government
  4. Formal code of doctrine and discipline
  5. Distinct religious history
  6. Membership not associated with any other church or denomination
  7. Organization of ordained ministers
  8. Ordained ministers selected after completing prescribed courses of studies
  9. Literature of its own
  10. Established places of worship
  11. Regular congregations
  12. Regular religious services
  13. Sunday schools for religious instruction of the young
  14. Schools for preparation of its ministers

Our custom Church Establishment affidavit lawfully fulfills ALL of these various 14 points. In fact, one Federal criminal defense attorney called our affidavit a work of pure genius because it leaves no room for doubt that your Church has lawfully fulfilled ALL 14 points from the IRS’s own standards and literature. The language of this affidavit was carefully crafted over a period of 6 months just to make absolutely sure that it meets ALL of the IRS’s requirements. I cannot emphasis enough how absolutely critical it is for a Church to organize and manifest itself through this custom affidavit.


You see, when a Church organizes itself under a Church Establishment affidavit, the affidavit (which is the Church itself) IS NOT considered a Corporation, Community Chest, Fund or Foundation! 501c3 ONLY has jurisdiction over those entities and NOT Churches that are formed and recognized by law through an affidavit. Since the Church’s subsequent Corporation Sole is nothing more than an isolated office held within the Church and not the Church itself, then when the Pastor preaches on Sunday morning he is not preaching from the power and authority of the Churches Corporation Sole (the bank account) but rather from the power and authority of both the Holyspirit and his lawful Church Establishment affidavit! It would be IMPOSSIBLE for the IRS to prove in a Federal Courtroom that this affidavit was either incorporated or was a financial vehicle to be used as a community chest fund or foundation. In this instance, they ONLY have jurisdiction over the Corporation Sole itself WHICH IS NEITHER THE CHURCH NOR THE MESSAGE BEING DELIVERED ON SUNDAY MORNING.

This specific method makes the Church itself completely immune to the 501c3 restrictions preventing a minister from being able to influence public policy and opens the doors for Christian Churches around this country to rise up and TAKE BACK this country from certain destruction. Can anyone with a straight face honestly say that our country is better off since 1969 with 501c3’s creation? We currently have a Christian divorce rate of 75%, our Christian morals are being completely eroded from this country and we have somehow managed to rack up over $127 TRILLION DOLLARS in Government unfunded liabilities! Suffice to say, the current system is NOT working, its broken and we as Christians are the solution. If we were not the solution then why does it say in Romans 8:20-21, “For the creation was subjected to frustration, not by its own choice, but by the will of the one who subjected it, in hope that the creation itself will be liberated from its bondage to decay and brought into the freedom and glory of the children of God.” The Children of God ARE the very thing that will liberate creation itself! It is time for Churches and Christians to WAKE UP and restore this world back into Godly order through righteous preaching from the pulpit!


At this time, our Church, The Empowerment Center is beginning the process of working with both the Alliance Defending Freedom and Pulpit Freedom Sunday. We feel that with both our Church and the thousands Churches we’ve helped FREE here in America teaming up with these organizations, represents the best defense for both raising awareness for this critical issue of Church freedom of speech as well as creating a coalition of Christian ministries that can successfully repel ANY legal attack by the enemies of Church freedom. -Update: The Alliance Defending Freedom has done abandon us…click here to watch.

We would humbly ask that you both lift us up in your prayers for the days ahead as well as support our mission here for us to help raise up the next generation of leaders for the Body of Christ and to FREE America’s pulpits from the restrictive 501c3 law. To support us, please consider tithing to our Church. If you’re a Christian wanting to create a ministry or if you’re a Church currently organized and under the 501c3 law and would like to reorganize everything with a Corporation Sole, then please APPLY HERE.

Another way to support us is to SHARE our website with your friends on twitter, email and Facebook. Make sure you do whatever it takes to help us spread the message of Church Freedom!

Sincerely, By Joshua Kenny-Greenwood, Overseer of The Empowerment Center Church Google

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