Here is a legal opinion on 501(c)(3). Apparently, the compiler of this PDF didn’t consult the God of the universe, but we’re used to that. It’s a long legal positioning squirming for a solution. The paper miserably fails to make a case for or against it.

The local church is immune to taxation, or it was. A tax exemption was a solution to a problem that did not exist as far as the body of Christ was concerned. But the government’s problem was; how to control Christians by Lawfare, and they solved it in 1954 through the Tax Code. The government created a “benefit” that was neither needed nor beneficial. It’s sort of like CCW permits, but that’s another topic.

Section 501(c)(3) of the Internal Revenue Code of 1986 Since the passage of the Sixteenth Amendment to the United States Constitution, which authorized Congress to impose a federal income tax, Congress has consistently granted churches and religious organizations special exemptions from paying taxes and for receiving tax–deductible contributions.2 However, if a church or religious organization wishes to qualify for and maintain this tax–exempt status, it must abide by the restrictions on political and legislative activities established in section 501(c)(3) of the Internal Revenue Code. 3 Section 501(c)(3) includes two

stipulations on political involvement: first, no substantial part of the organization’s activities may consist of carrying on propaganda or otherwise attempting to influence legislation;4 and second, the organization may not participate in political campaigning in opposition to, or on behalf of, any candidate for public office.5 In light of how the Internal Revenue Service (IRS) and some courts have interpreted section 501(c)(3) [see discussion below], churches and religious organizations may well consider this law as yet another example of the government’s subordination of the rights of religious persons to “matters of national public policy” or to other rights.6 Understanding section 501(c)(3), however, is necessary for any church that wishes to positively impact the moral and social fabric of our culture. A church must decide whether it can be a viable and influential force in society within the constraints of section 501(c)(3) or whether it should forego the benefits of tax–exemption in order to participate unreservedly in the legislative and political process.

The bottom line is that if you submit to the IRS, your local body of believers ceases to belong to the Church of Jesus Christ, which is His body. You have further rejected your sovereign King, thereby committing Cosmic Treason against the Almighty, and you have taken the State as your new master in violation of the marriage covenant you made with Christ. Congratulations, you are now an adulterer that’s gone whoring with a new lover. The author of the paper clearly has no regard for the authority of the Law-word of God.