In the remarks below, we would like to explore the motivations for the virtual compulsion to incorporate anytime a substantial ministry or "church" is contemplated. Our hope is that by looking into this at some depth, we might identify the motivations, and discover God-given alternatives to incorporation. Because incorporation is a relationship between the participants and the state, when Christians incorporate as ministry or "church", the result is a relationship between the church and the state. What are the church's reasons, and what are the state's reasons for such a relationship? We will begin with the more obvious and proceed to the more subtle.
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1.Group identification:
When individuals find a common bond or goal, they invariably want to declare their existence and their rationale to the world. This declaration accomplishes two things: first, it declares their distinct existence; second, it declares that they are different from what is happening around them. Both of these reinforce their group identification and their distinctiveness. Incorporation is a way of accomplishing this.
2. Exclusive right to title:
A corporation is a distinct entity with an existence of its own. As such it has certain rights. One of the most basic is the right to the name by which it identifies itself. When we decide what we are, and identify with it by name in the act of incorporation, we exclude others from calling themselves the same thing.
3. Right to own property:
Incorporation creates a group existence which is more than the sum of its parts, and having legitimacy in the eyes of the state for the purpose of owning property. Where the responsibility of ownership is concerned, it identifies legal liability.
4. Limited liability:
One of the benefits of incorporation is that it protects its participants from personal hardship due to group or personal error where finances are concerned, and due to injury on the premises where property is concerned.
5. Tax exemption on property: Church property has real market value based on alternate use. This value in both land and buildings is often substantial. At the prevailing property tax rates, the tax itself would be a sizable chunk of the annual budget, even if not an intolerable burden on the ministry or church. In many, if not all cases, this alone would be
enough to force abandonment of building and property.
6. Tax exemption on income:
Tax exemption increases disposable income. Without it, there would be a reduction in financial resources. This would curtail its activity.
7. Tax deductibility:
Without the sanction of the state inherent in incorporation, donations to the church could not be tax deductible. The standards of the state must first be met if the recipient is to be allowed this legal privilege. Otherwise contributors would claim tax deductibility on any and all contributions to anything and anyone. That would be intolerable to the state.
8. Mechanism for accountability:
Participants in the corporation are guaranteed some minimum accounting under the terms of the incorporation.
9. An appearance of substance and continuity in time:
The trappings of incorporation make a person feel like they are joining something of substance, something that was there yesterday, is here today, and will endure tomorrow. This distinguishes it from the "fly by night" impressions of casual relationships.
As a response to these motivations, how does incorporation
stand up in light of Scripture?
A BIBLICAL PERSPECTIVE
1. Group identification:
In the economy of God, we are first of all baptized into one body, and sealed by one Spirit. We see this in shadow, in Ezekiel,1 alluded to in I Peter,2 and confirmed to us in I Corinthians, II Corinthians, Ephesians, and Galatians.3 When we have been placed into the body in this way, we have our identification in Christ, for it is "... in Him that we live and move and have our being."4 It is in His Name that we are in love.5 He is the one from whom and in whom we have our substance, our sense of being.6 This substance manifests itself in oneness, which is a sign to the world,7 and this results in their identification of us as Christians.8 The Lord Himself insures that this is permanent.9 Nothing we can do can improve on the work of the Spirit. On the contrary, our efforts in this connection only grieve the Spirit, defile the work of God, and bring us back into bondage.10 No amount of paper work can improve on the work of the Holy Spirit.11 All that we would accomplish in this regard, by incorporation, has already been accomplished for us by the Father in His Son. In Psalms 135:15, the Bible tells us that, "The idols of the nations are silver and gold, made by the hands of men." For present purposes, we would like to focus on "... made by the hands of men." It is one thing for men, used and led by The Spirit of God, to accomplish His purposes, but something else altogether when men act in ways which are contrary to The Spirit as evidenced by his revealed Word. Too often the people of God want to be like the world. In Ezekiel 20:32, we read, "You say, `We want to be like the nations, like the peoples of the world, who serve wood and stone'..." In this instance, the work of man's hands is described as "...wood and stone." That this continues to be the case today is not so difficult to appreciate, as the people of God are preoccupied with buildings, while unable to get along with each other. But Gentile style is not limited to physical plant, to buildings. Paul, writing to the Ephesians, chapter 4 verse 17, says, "So I tell you this, and insist on it in the Lord, that you must no longer live as the Gentiles do, in the futility of their thinking." It seems that it is not just what the Gentiles do that is a problem, but the way they think. It is easy to see that we have erred where our pre occupation with buildings is concerned. It is not so easy to see the error of our ways where organization, structure and authority are concerned.
In the following, we have taken the liberty of making an application of foundational truth, preached first by Stephen, but heard and later repeated by Paul. Stephen spoke it to the Jews, Paul spoke it to the Gentiles - both were addressing the issue indicated in the several verses already mentioned. Finally, we have made the application, with a paraphrase, to the current problem of the Church as relates to the world.
