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 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 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…

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.

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.

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.


Our Church Will Not Yield It’s Territory To The State

The Federal Government has grossly overstepped its bounds. In a clear violation of the Establishment Clause of the United States Constitution and the Separation of Church and State, the State has requested that our Church, The Empowerment Center turn over all documents, records, donors and detailed information regarding each Church that we have helped establish here in America. By the command of the Lord, here is our Churches official response: Click here to read.

Day after day you have begun to see the Government oversteps it boundaries. This week, the FBI (in a clear violation of Constitutional rule of law regarding your privacy) has quietly changed its privacy rules to now access classified NSA PRISM and XKeyScore data on every American. Here is proof. Then, it is now reported that in another violation of the Constitution, the Pentagon – at the command of President Obama – has illegally deployed military spy drones over American soil to spy on American citizens. Here is proof. In addition, the President unconstitutionally acting without any Congressional War Powers authority, has launched an attack on a sovereign nation killing 150 people. Here is proofThese are just a few examples in an ever growing number of gross violations to the Constitutional Rule of Law here in this country.

Sadly, most of you are afraid and will not be outraged whatsoever – even with this proof. In fact, most of my closest Pastors have abandon me because they are afraid. Afraid of the Government, afraid of the consequences of being associated with us…they are just plain afraid. This was to be expected. Without the Lord giving me the command to walk this out and the assurance of victory to stand in this moment, I would also be terrified. I am a Husband, a Father of three wonderful children and a Pastor overseeing hundreds of Churches across America, facing what seems to be impossible odds. Yet, I serve a God that makes the impossible POSSIBLE. Instead, I deeply fear the Lord. For the Lord himself is with me and this is his will not mine. Therefor, it is not you nor me whom needs to be afraid in this moment. It is that Jezebel spirit that is trying to corner you saints that needs to fear! For that great harlot knows her time is short and coming to an end. She decided to engage the Lord in battle, therefor the Lord himself will meet her on the battlefield. She desires to lead you like sheep to the slaughterhouse. Do you not see it yet? It desires to murder you..but not yet. Instead, in this season I am being tasked by the Lord to leave the comfort of my home to travel and begin designating places of refuge and impart the power of the Holy Spirit to you saints in the form of miracles, signs and wonders and much more. These places of refuge will be places you will dwell when the Lord brings his great calamity upon this nation. There you will remain and be protected, provided for and have every need met. Though most of our nation we have both seen the love of many grown very cold – it will not be that way for you. Instead this will be a season of great revival in the midst of great calamity. Therefor, have hope! Have courage! Do not fear, do not doubt and stand firm in your testimony of Jesus Christ. Do not fear for me either, the Lord will allow me to evade this enemy to the Glory of his name. Watch this!! This was prophesied well in advance before any letter arrived from the Government! Instead of fear, turn your hearts to love. Fear the Lord and love him and your neighbor with all of your strength and live! Pray for me saints. Those that read this and have not succumbed to fear and doubt. Those that hold onto the truth and still have faith and have not entertained false thoughts. Pray. Lift me up as I begin my journey and pray that the maximum number of those that will be saved and come to know our Great King Jesus will be very great.

Have hope and fear the Lord. The King is returning very soon.


Pastor Joshua Kenny-Greenwood
Acting under the Authority as Sr. Pastor of The Empowerment Center Church and and TestimonyToday and not under the authority as The Empowerment Center Church Overseer.


Fed’s have engaged The Empowerment Center – Here is our official reply

On Wednesday February 17, 2016 I have been formally requested by Kristin B. Emminger, a Special Agent of the IRS’s ‘Special Enforcement Program’ to hand over all records, books of account, journals, ledgers, contracts, purchase and expense invoices, paid bills, receipts, bartering records, bank statements, cancelled checks, checking accounts, savings accounts and more from our Church, The Empowerment Center and from our Corporation Sole, The Empowerment Center Overseer and Successors a Corporation Sole. The Lord has commanded me NOT to comply with this order. There comes a time in our nations history when even a lone Church must stand up to the darkness and injustice of this land. The Holy Spirit speaks truth that this focus of attention to The Empowerment Center and the Corporation Sole is due to the outspoken nature of our Church in an attempt to silence and destroy the work being done here by our ministry. Photo evidence will be provided below showing their specific interest in our Church and the Corporation Sole. Make no mistake, this attack is not just against us, but every Church we represent here in America. This is not a little thing. I cannot speak for anyone else or any other Church, but in this engagement, I will stand strong and courageous, I will serve the Lord and obey his commands. I have inquired of the Lord and this is our official letter of response being sent today to the Federal Government by the prompting of The Holy Spirit:

Date: February 19, 2016

Kristin B. Emminger, C.P.A.
Internal Revenue Agent Special Enforcement Program
1220 SW Third, G044

Portland, Oregon 97204-2825

Dear Ms. Emminger,

The term, “Separation of Church and State” is a phrase originally used by Thomas Jefferson and others expressing an understanding of the intent and function of the Establishment Clause and Free Exercise Clause of the First Amendment to the Constitution of the United States. This is to mean that the Church cannot create nor enforce internal Church doctrinal laws that directly affect the sovereignty and functionality of the established Three Branches of Government nor can the Government create laws that directly affect the sovereignty and functionality of the private affairs of the Church.

Yet, your request to see all business records, books of account, journals, ledgers, contracts, purchase and expense invoices, paid bills, receipts, bartering records, bank statements, cancelled checks, checking accounts, savings accounts and more from our Church, The Empowerment Center and from the office of the Overseer position (a legally recognized Corporation Sole) is in direct constitutional violation of this understanding of the Establishment Clause.

You believe that our Church receives income from setting up and registering Corporation Soles when in fact our Churches office of the Corporation Sole (which The Empowerment Center Overseer and Successor, a Corporation Sole – which is the sole registered agent for all Oregon based Corporation Soles registered by our Church and not by me, Joshua Greenwood) receives no income but rather freely registers Corporation Soles on behalf of legitimate bona fide Churches. Those bona fide Churches that are approved through our Church application process here: and have digitally signed and accepted our Terms of Use agreement here: are only those accepted for the Office of The Empowerment Center Overseer to represent as a registered agent in the State or Oregon and Montana. Whatever provision freely given to us by those Churches we freely help is not considered income but rather a religious item donation in the form of Tithes and offerings. Unless the Church has been granted the equal jurisdictional authority to request for audit all business records, books of account, journals, ledgers, contracts, purchase and expense invoices, paid bills, receipts, bartering records, bank statements, cancelled checks, checking accounts, savings accounts and more from The Department of the Treasury, The Legislative Branch, The Judicial Branch or the Executive Branch of our Government, then our Church views your request to see all related materials requested as an egregious violation of Constitutional rule of law and a violation of the separation of Church and State – with the State having significantly encroached on the sovereignty of the Church and it’s religious office of the Corporation Sole. In this request given by you through the Department of the Treasury, our Church WILL NOT COMPLY. As acting Sr. Pastor of The Empowerment Center Church, it’s subsequent Corporation Sole, The Empowerment Center Overseer and Successors, a Corporation Sole and with the full agreement of the congregant body of believers and members of the Church, we are denying the Governments request to provide any and all information you have requested.

Furthermore, it has also been brought to public attention that the IRS has recently vowed to audit any and all outspoken Churches (see proof: Our Church views your audit request primarily concerning related matters to the establishment of bona fide Churches and their subsequent Corporation Soles as a direct attack on the outspoken nature of our Church and its influence on matters related to public interest. In fact, one of the very first laws to be passed by newly appointed Oregon Governor Kate Brown was directing Senator Betsy Johnson to introduce SB77 calling for the repeal of the Oregon Corporation Sole statute. This was directly related to the ministry work of our Church. In fact, when I travelled to the Oregon State capitol in Salem to meet with Oregon State Senator Doug Whitsett to address the blatant lies of the Director of the Oregon Secretary of State Corporation Division Peter Threlkel when he spoke during senate testimony, Mr. Threlkel lied and said,

“Of the 270 active Corporation Soles registered with the Secretary of State Corporation Division 175 (65%) have been filed in the last two years by tax scheme promoters as tax avoidance packages costing victims hundreds or thousands of dollars. Promoters frequently claim that people who form and transfer all their assets into a Corporation Sole are exempt from all taxes. In some cases, promoters market frivolous claims that the Corporation Sole exempts the person from federal State and local laws as well.” 

I went to Senator Whitsett to convey to him that this statement was a lie, as our Church is the primary party responsible for these newly registered Oregon Corporation Soles and that we are NOT tax scheme promoters nor selling ‘tax avoidance packages’ that cost ‘victims’ hundreds or thousands of dollars nor do we claim or suggest to any individuals that a Corporation Sole is to be used for transferring assets for the purpose of avoiding lawful taxes owed to Federal, State and Local authorities. Senator Whitsett, while a fellow pastor was present with me, laughed at the suggestion of Director Threlkel lying to the Senate and joked about how someone lying under oath in an Oregon Senate committee meeting was commonplace! Therefor, with the appointment of the nations first openly bi-sexual pro-LGBT governor that makes her first political business to repeal the very work of our Church (as the Corporation Sole law was swiftly repealed on June 8th, 2015) and now an egregious request by the Federal Government, through your office of the IRS’s special enforcement program (which is primarily used to gather evidence in the pursuit of a criminal indictment) to audit the private and confidential workings of The Empowerment Center Church, we view this as an attack against the Christian Church, the expression of our religious freedom, our religious rights to privacy and an attack on the very principles of the separation of Church and State.

The Lord rebukes this violation of protocol and continued acts of injustice brought on at the behalf of the Government and IRS harassing both ministers and Churches throughout America. He reveals truth when he shows me that it is your intentions to pursue false charges against both the Church and me in an attempt to destroy the works he has established here. He reveals truth that those that follow you will even try to convince those closest to me that I am somebody that I am not in an attempt to destroy my character and integrity. Nothing, absolutely NOTHING has been hidden from him seeing into the motivation and heart of this! I walk by faith and I have asked him regarding this situation and he has told me that he is with me and has commanded the Church to not comply with your requests. As I live 100% on faith from whatever provision the Church provides and have done so for years, the request you have submitted on behalf of the Federal Government is denied based on the counsel of the Lord.



Joshua Kenny-Greenwood
Acting under the Authority as Sr. Pastor of The Empowerment Center Church and and and not under the authority as The Empowerment Center Church Overseer.


Here is photographic evidence that the intention of their hearts are laid bare for their interest in the Corporation Sole and The Empowerment Center:

Evidence Picture #1:

IRS photo1

and Evidence Picture #2:

IRS photo2

What does this mean for your Church? If you have not made the transition to Montana or if you have been using a different registered agent outside of us, you will want to immediately come underneath the covering of protection our Church is providing you. the instructions are made very clear here on how to do this. Because of the contention this letter and following actions taken will produce, there is an extreme likelihood no registered agent in America will want to represent a Corporation Sole based Church. However, we will continue to act in boldness in representing those remnant Churches here in America that still have faith. The Lord is with me and I fear him more than any Government of man. This pursuit to is meaningless and will not prevent the prophetic promise of calamity from coming to this nation.


Joshua Kenny-Greenwood

As Sr. Pastor, The Empowerment Center Church



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 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, “Statutory Declaration of 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 statutory declaration 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.


YES, YES and more YES!!! Blacks Law Dictionary defines a statutory declaration as,

Declaratory statute: One enacted for the purpose of removing doubts or putting an end to conflicting decisions in regard to what the law is in relation to a particular matter. It may either be expressive of the common law, 1 BI.Comm. 86; In re Ungaro’s Will, 88 N.J.Eq. 25, 1 02 A. 244, 246, or may declare what shall be taken to be the true meaning and intention of a previous statute, though in the latter case such enactments are more commonly called “expository statutes.” McMahon v. Maddox, Tex.Civ.App., 297 S.W. 3 10, 3 1 2 . A statute enacted to put an end to a doubt as to what is the common law, or the meaning of another statute, and which declares what it is and ever has been. Nelson v. Sandkamp, 227 Minn. 1 77, 34 N.W.2d 640, 642”

This means that a statutory declaration is meant to literally put and end to ANY doubts and end ANY conflicting decisions in regards to the IRS questioning the legal validity of your Churches distinct legal status. It is also important to note that ALL of the Christians and ministries that have applied for support here at The Empowerment Center and we have assisted are Churches that have a minimum of 4 congregation members who sign this affidavit under the penalties of perjury declaring that they have organized a legitimate Christian Church.


You see, when a Church organizes itself under a statutory declaration 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 statutory declaration 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.

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 DONATE to our Church HERE. Any voluntary donation given today will grant you free access to BOTH our custom statutory declaration affidavit as well as free access to a copy of our new Corporation Sole book (a $50 retail value). 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

Church Freedom is Disappearing!

Federal 501c3 Laws for Churches are satanic in nature and have single handedly  resulted in nearly a complete loss of the Churches religious freedom of expression and influence over the civil injustices caused by Government. In fact, unbeknownst to 99% of Pastors in America (that are not properly taught how Federal law works) are unaware that the instant a Church becomes incorporated, that the Church ceases to be legally recognized as a Church! Once a Church incorporates here in America, it is now legally defined as a Creature of the State! This terms “Creature of the State” is not a philosophical opinion but rather the legal designation given to all incorporated Churches pursuant to the Federal US Supreme Court case Hale v. Henkel – 201 U.S. 43 (1906) where as the US Supreme Court Chief Justice Melville Fuller stated,

“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.” – SCOTUS Chief Justice Melville Fuller

That means, the Church you have been attending on Sunday morning is not technically even considered a Church! You’ve not been visiting our Fathers house, you’ve been entering a house that by legal definition is owned by caesar! We should ALL know that this alone is a violation of our religious freedom because it violates the very nature of Jesus’s mandate that,

“Then Jesus said to them, “Render unto to Caesar what is Caesar’s and to God what is God’s.” – Jesus, King of Kings and Lord of Lords, Mark 12:17

The Church DOES NOT belong to Caesar, it solely belongs to the Lord Sovereign alone. Can I get an Amen?! 


Yes, and it’s called, The Corporation Sole. Why is it the Churches solution in this hour? Let me explain; you see, the Corporation Sole is the only known way that a Church can organize it’s finances whereas the Church itself will NOT be under the jurisdiction of 501c3 but rather the law of both 26 U.S.C § 508(c)(1)(a) and 26 U.S.C § 6033(3)(A)(1-3). Both of these laws not only mandatorily exempt the Church from taxation but also mandatorily exempt the Church from being required to file annual returns to the IRS.

Without getting ultra technical like we do in our Corporation Sole Book, you must understand that a Corporation Sole is NOT your Church. It is an incorporated Office (or Title of the Office) of a church or religious organization (therefore, a Church must first be lawfully established before a Corporate Sole is even incorporated). It is established solely to manage the Churches assets, finances, and day to day financial operations. It is a Corporation ‘Sole’ because the Office is filled by only one person – (who is typically the head of the church or spiritual organization).

Here are some of its benefits: 

  • It brings freedom of speech BACK to the Church.
  • A Church that organizes its finances with a Corporation Sole CAN (outside of the Corporation Sole’s financial influence) preach and influence politics, minister to their congregation members and influence them to vote for or against any political candidate running for office, lobby congress and distribute political propaganda.
  • It is MANDATORILY EXEMPTED from filling annual returns to the IRS.
  • It MANDTORILY EXEMPTS you’re ministry from ALL Taxation.
  • A Corporation Sole Requires NO Board of Trustees, Polity Body or Appropriations Committee.
  • Requires NO Church by-laws.
  • It CAN issue Promissory Notes.
  • It CAN Act as a Natural Person in all transactions.
  • It CAN allow your Ministry to Influence Politics and Legislation. (unlike other Churches)
  • It CAN allow your Ministry to participate and intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.
  • It CAN substantially allow your ministry to issue political propaganda.
  • It Requires NO Church Treasurer (the Leader is now solely in charge of the Church finances).
  • Bonus: you can receive Tax Deductible donations through the Corporation Sole!


In less than a decade the IRS has pressured nearly EVERY state Government to rescind their Corporation Sole laws and force Churches to completely adopt 501c3 laws. In fact, nearly 25 years ago almost ALL 50 States had Corporation Sole laws, 10 years ago it shrunk down to 16 states that had active laws and now today there is less than 8 states that still have active corporation sole laws! I am GREATLY concerned that in the next year or so, that not a single state in America will have a Corporation Sole law. Meaning, unless you Church or Pastor adopts the Corporation Sole NOW, then they will be grandfathered in and enjoy incredible freedom. If they decide to wait and do nothing, then very soon not a single state will offer the Corporation Sole protection and the Church will loose the very last legal front to truly have any freedom of expression. Mark my words that any Church that does not have a Corporation Sole law WILL BE FORCED BY LAW to officiate Lesbian, Gay, Bi-Sexual and Transgendered individuals!

I have done nearly everything in my power to share this word of Church freedom, I authored the first book in American History on the Corporation Sole and how it can set our Churches free and I daily email nearly 13,000+ ministries around America. I CANNOT KEEP DOING THIS ALONE AND I NEED OTHERS LIKE YOURSELF TO HELP US SPREAD THE WORD!

We need this information given to Church Leaders, Community Leaders, Newspaper Editors, Glenn Beck, Radio Shows and more. Socially share, email to a friend or post this to your blog. Without your help, this message will die off, the Corporation Sole laws will be rescinded and the Church will continue to disintegrate rapidly like we’ve seen these past few years.

IF you are a Pastor or a Christian that would be interested in getting your ministry established or reorganized with a Corporation Sole, then please consider donating below to get your established today:

Church Creation and Corporation Sole Support

I can only hope that more and more Christians can experience the level of freedom that we currently enjoy here at The Empowerment Center with the help of our own Corporation Sole. Thanks and God Bless!

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


Is the Federal Government Helping or Hurting Christian Values?

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