Light Bearer Ministries International
716 County Road 10 Northeast, Suite 113

Blaine, Minnesota 55434

 

 

Position Statement

Light Bearer Ministries International
Position Statement


Servants of Elohim and of Adonai Yahusha the Messiah, to the twelve tribes which are scattered abroad, greetings.

To whom it may concern;

In the pages that follow we shall illustrate some of the legal requirements and limitations for institutions and agencies remaining under the law and adhering to the mandatory exception and automatic exemptions in conformity to the immunities available to the Church established by Messiah.

The Federal, State and local laws and regulations, are quoted to assist agencies and institutions in the application of their policies and practices to ensure the free practice of Faith by grantors and stewards of Churches formed in accordance with law.

Light Bearer Ministries International is formed and administered under a recorded Indenture including Light Bearer Ministries International Ministration Guidelines and Canon Law.[1]  They are legally bound by the terms of their creation by the good conscience of the Ministers and Members under the authority of our Father in Heaven and the Comforter of the Church, our Advocate,[2] found in the hearts of the men and women in the congregations of the Church who seek the Kingdom of Elohim and His righteousness.

The Church has been declared separate from its inception.  It was established by Messiah, the highest Son of David, the Son of Our Father in Heaven, the Creator of Heaven and earth.  He came to take the kingdom from those who would not bear fruit and appoint it to others who would strive for that kingdom in service under Elohim according to the perfect law of liberty.

When law is “examined as to its different systems it is divided into civil law, common law, canon law.”[3]  Canon law is accepted as well established “foreign law”.[4]

Duties, Obligations and Requirements

It has been necessary from the beginning to establish Yahuah's Church[5] to attend the daily ministration.  There are certain duties, obligations and requirements incumbent upon Yahuah’s appointed Church, in order to fulfill its mission and serve the people who contribute to Messiah through the Church in a wide variety of methods.

One aspect of a Church is sometimes called a Sacred Purpose Trust.  The people give their sacrifices or offerings in sacred trust to the ministers of the church so that they may care for the needs of those in their congregations.  Such forms of trusts may interact with governments and other institutions.

These Churches are formed and administered under a recorded Trust Indenture of Light Bearer Ministries International, including but not limited to, Church Commission Guidelines, Call Registry Guidelines and other documents and accords formed under Canon Law.

Since there is a long history of religious freedom in America, Canon Law has become accepted as well established “foreign law”.  These Churches are said to be foreign situs trusts[6] which are formed according to law and the exercise of the primary supervision over the administration of that law remains with the Church.[7]

The Church is separate from the State, in the United States, unless it does something to change its status. Light Bearer Ministries International owes its existence to foreign law.  Yahuah’s Churches are dependent upon the freewill offerings of the people consecrated[8] by them in a sacred purpose trust with a Minister of the Church chosen by the people.  These offerings as religious acts are sanctified[9] to Messiah’s institution for His benefit in the feeding and caring for His sheep, the faithful seeking His Kingdom.  Light Bearer Ministries International is a foreign trust, in the sense that they are “a trust created and administered under foreign law.”  The whole body or corpus of Light Bearer Ministries International is foreign to the State.[10]

If, a Minister of a Sacred Purpose trust of Light Bearer Ministries International has “discretion in the final distribution of funds”, and in the case of the dissolution does the Corpus of the Sacred trust return to the Grantor, then the trusts are not Grantor Trusts.[11]  If “A Complex Trust is a trust where the trustees have complete discretion over the administration of the trust assets”[12] then Light Bearer Ministries International can be considered a complex trust for a bona fide trustee.

Churches are often given an option to incorporate under State laws and regulations, but they are not required to do so.  In fact, if the Church were to incorporate under State or Federal provisions and statutes, it would be treated as if it, “had not previously been incorporated”[13] by Messiah.

The Church is already a Body or[14] by reference.[15]  If the Church were to incorporate under State statutes it would lose its ‘mandatory exception’ and would cease being a Body united “under one form of government” as defined in Black’s Law Dictionary.[16]

Special Rules and Churches

Because of the recent changes in laws, regulations, and policies, there has been some confusion within institutions and agencies as to what is required and permitted by law concerning the Church.  This document produced by the Church is intended to alleviate some of those concerns in relation to the unique status of the Church.

“Congress has enacted special tax laws applicable to churches... and ministers...” because of their unique status.[17]  There are mandatory exception, automatic exemption and exclusions from application, filing, taxation, and registration recognized consistently in established Federal and State laws, codes and regulations concerning churches, their integrated auxiliaries, and conventions or associations of churches.  Many of these exceptions are not readily available to other religious organizations.

“Because special tax rules apply to churches, it is important to distinguish churches from other religious organizations.”[18]  The rules or guidelines[19] that apply to religious organizations should not be applied by any person or institution to the Church.[20]  There are mandatory exceptions and automatic exemptions for Churches even without any application.  This is compelled in all States, their subsidiaries, agencies and institutions by religious discrimination laws and the mandatory exception rule of USC Title 26, § 508(c)(1).[21]

Letter of Determination

Some institutions believe they may require Churches to obtain a letter of determination from the IRS.  Such letters are obtained by filing an “Application for Recognition of Exemption Under § 501(c)(3) of the Internal Revenue Code” which is identified as Form 1023.

The IRS clearly states that Churches, “are automatically considered exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS”[22] and “will be considered tax exempt under § 501(c)(3) even if they do not file Form 1023.”  This mandatory and automatic exemption includes, “churches, their integrated auxiliaries, and conventions or associations of churches...”[23]

There is no law requiring a Church to apply for or obtain any letter of determination and to refuse the Church any service available to religious organizations because the Church does not apply to the IRS or any other government agency for recognition is religious discrimination.

The fact that some churches choose to file a 1023 does not create a requirement for other Churches to apply.  The exemption is automatic and the exception from filing is mandatory.  To require an application not required by law is a violation of the mandatory exception and is a form of religious discrimination.

§ 501c3 vs. § 508

People use the § 501c3 designation as if it were a status. § 501 is a code in Title 26 that is headed Internal Revenue Code (IRS).

§ 501 is headed “Exemption from tax on corporations, certain trusts, etc.” Section (c) is a “List of exempt organizations” which include under subsection (3) a short list, “Corporations, and any community chest, fund, or foundation” that are “organized and operated exclusively for” a list of reasons, including “religious”.[24]

A “Religious corporation” is designated a religious corporation by a statute and means a domestic corporation organized exclusively for religious purposes.  “Corporation” or “domestic corporation” means corporation that is not a foreign corporation, and that is incorporated under or subject to the statutes.  It is not separate from the state but an integral part of it.[25]

A Church cannot obtain a granted exemption under § 501c3 without claiming to be one of the organizations listed in ‘c’ and when they do they do so under the authority of subtitle § 501.

§ 501 is the codified rules for the IRS when it exempts an organization from taxes.  You have to be internal in order to use those rules and you have to apply, file a 1023.

Paul would not go under the authority of any and Yahusha’s kingdom was not an internal organization of the world of Rome.

What a church does when it applies under this code is it is giving sworn testimony under the penalties of perjury that it is one of these listed organizations.

The only real power the IRS has once someone applies is they can revoke the status of exemption granted by application to them.  What 1023 does is it applies to the IRS for a status under the IRS.  The IRS becomes the Overseer of a domestic corporation of the State.  When the exemption is revoked the organization remains a State organization without an exemption.

§ 508 is the “Special rules with respect to § 501(c)(3) organizations.  Normally according to subsection (a) “New organizations must notify Secretary that they are applying for recognition of § 501(c)(3) status.”[26]

But subsection (c) titled “Exceptions” states in subsection (1) that there are “Mandatory exceptions” that the IRS must follow concerning “Subsections (a) and (b).  These rules concerning filing “shall not apply to— (A) churches, their integrated auxiliaries, and conventions or associations of churches, ...”

§ 508 is only Internal Revenue rules.  § 508 is not a status.  There is nothing about a church not being taxed in § 508.  A church simply does not have to file a letter or notice.  The Church is not under § 508.  The Church is foreign to the IRS unless it chooses to become a domestic and religious corporation under the laws of the State and swears that it is subject.

The Internal Revenue is under § 508 and § 501 and all of Title 26. § 508(c)(1) says to the IRS that Churches are mandatorily excepted from having to file in respect to § 501(c)(3) and therefore the IRS says they are automatically considered as if they were exempt.  The IRS has no choice, no right of determination or revocation of determination unless we say we are a religious organization or a church type organization that wants to go under the rules of the IRS and swear to it.

We are supposed to be established by and under Messiah and not a part of the world.  We may use a designation like § 501(c)(3) in conversation as a verbal designation because it has become a part of the language but we have to understand that we are not § 501 or § 508.  We are simply separate, foreign to the state, and have not applied to the state or to its commissions and agencies to be an overseer of the Church.

Trusting in the Church

The Church is Separate from the State and trusting in the Church does not create a statutory or state controlled trust.  Light Bearer Ministries International trusts are altars of the Church.  They are sacred purpose trusts and an integral part of the function of the Church.

To attempt to regulate the functions of the Church and the trust people place in it is the very definition of sacrilege.[27]  Since, the most ancient of times the law has been explicit in excluding the regulation of this function of the Church by national governments.

“The annual Temple-tribute was allowed to be transported to Jerusalem, and the alienation of these funds by the civil magistrates treated as sacrilege.”[28]

From the living stones of Messiah’s temple of the Holy Spirit to the unhewn stones of the altars of Abraham the external regulation of the ministration of the offerings of the people has been categorically forbidden.  The people decide what and when they shall offer freely and completely, and the ministers choose and decide the manner and method of distribution in service to the people in congregation.

This is the nature of the Church and the perfect law of liberty functioning by faith, hope and charity.

James Madison stated clearly, “There is not a shadow of right in the general government to intermeddle in religion.  Its least interference with it would be a most flagrant usurpation.”

In America there has been a policy of separation of Church and State.  Exactly what that separation means can be debated.  What cannot be debated is Article I of the Constitution of the United States which states that, “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof...”

Does the government or any agency of the government have the right or power to determine who or what is or is not the Church?  No such power has been vested in the United States government, its subsidiaries or agencies unless men of a church choose to grant that right by application.

Title 26, § 501(c)(3)[29] grants a regulated exemption to numerous organizations under specific regulations and controls.  Churches are not included in the list of organization and in fact have a mandatory exception written in § 508(c)(1)[30] of the same title.

According to the IRS, “Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions...”[31] some Churches choose to apply.  It is important that Churches that choose to apply understand they are going under the authority of the IRS.  When a Church applies to the IRS it looses its unique status as a Church.  The IRS makes it clear that the disadvantages accruing from “exemption under § 501(c)(3) stem from the strict operational restrictions.”[32]

Congress does not define what a Church is, but a law dictionary does consistently.

“Church. In its most general sense, the religious society founded and established by Yahusha the Messiah, to receive, preserve, and propagate his doctrines and ordinances.”

“A body or community of Christians, united under one form of government by the profession of one faith, and the observance of the same rituals and ceremonies.”[33]

The Church was established by Yahusha the Messiah for His purposes and is a body or corpus of His followers.  It is united under one form of government.

The Church may not voluntarily go under the authority of another government, nor depend on the determination of another government, nor become subject to a jurisdictional regulation by application or participation.  The Church is a church because it claims to be a Church.[34]  The Church is no longer established by Messiah if it applies for incorporation[35] or become a religious corporation under a new authority.

Special numbers for a Church?

Light Bearer Ministries International has no special numbers assigned as stated in the IRS Publication 1828.  The Church may not even apply for an ITIN with a W-7.  “Applicants must have a valid filing requirement and file an original valid U.S. income tax return with their ITIN applications...”[36]  The Church has no such requirement.[37] It is not engaged in trade or business.  It is not an employer and has no right or obligation to apply or obtain any federal number.

There are no rules, reasons or causes for an institution or person to require the church to file or apply for special numbers.  To require the Church to apply simply because theirs or other churches apply is misapplication or religious discrimination.

Light Bearer Ministries International relies instead on sealed certification documents, indentures and averments and Canon law to verify its identity.

If we examine, for example, the Treasury’s Bank Secrecy Act (BSA) regulations located in 31 CFR part 103.28 states that, “under § 103.22, a financial institution shall verify and record the name and address of the individual presenting a transaction, as well as record the identity, account number, and the social security or taxpayer identification number, if any, of any person or entity on whose behalf such transaction is to be effected.”

“The IRS does not assign a special number or other identification as evidence of an organization’s exempt status.”[38]  And they do not assign numbers to Churches that are not required to apply according to the mandatory exception clause of the code.

It is understood that an institution may ask a customer “for a U.S. Taxpayer Identification Number (social security number, employer identification number, or individual taxpayer identification number).  If a customer cannot provide one, the bank may then accept alternative forms of identification.”[39]  “This standard provides a bank with some flexibility...”  The Church provides institutions and agencies identifying information “to establish a reasonable belief that it knows the true identity of the customer.”[40]

Title 31 clearly states that the “issuing bank can satisfy the record keeping requirement by recording the name and address of the agent together with a description of the instrument and the date of the transaction.”  Even if a bank has been unable to secure any special number that might be requested, “it shall nevertheless not be deemed to be in violation of this section if: (i) it has made a reasonable effort to secure such identification, and (ii) it maintains a list containing the names, addresses, and account numbers of those persons from whom it has been unable to secure such identification, and makes the names, addresses, and account numbers of those persons available to the Secretary as directed by him.”[41]

The Beneficial Owner

The beneficiary of the Church is Yahusha the Messiah and there are no other specific identifier of the beneficiary other than His bond servants who do His work and service by the thanksgiving of the people who seek His righteousness through faith, hope and charity.  This is the unique status of Light Bearer Ministries International.

The Minister is not the beneficial owner of the corpus of the Church nor its accounts.  Light Bearer Ministries International’s beneficiary is the beneficial owner according to the Church Indenture. The trust is also a “foreign situs trust” formed under the authority of Messiah, solemnized by the freewill offering of the people.  It is foreign in the sense that it owes its existence to Canon law which is alien or separate to state or federal legislation.  The Church is also His charitable institution and is “not engaged in trade or business” and therefore has no taxpayer liability.

The use of any number assigned to the steward would not be appropriate to identify the beneficial owner as he receive no benefit from the corpus of the trust.  The customer of a financial institution is Light Bearer Ministries International. If the church were to incorporate and apply for a number under a § 501(c)(3) exemptions it would jeopardize or even lose its unique status according to § 508 and would be classified as a mere religious organization in the eyes of the State.

The “customer”:

One question that often arises when Light Bearer Ministries International opens an account is “Who is the customer?”  The donors or grantors have no entitlement or control over their donation once entrusted to the Church, so as a non-grantor trust the contributors have no financial interest and would not be considered “customers”.

According to the definition of “customer”[42] in the Final Customer Identification Protocol (CIP) Rule 9, “In the case of a trust account, the ‘customer’ is the trust whether or not the bank is the trustee for the trust.”  It further states that a “bank will not be required to look through trust, escrow, or similar accounts to verify the identities of beneficiaries and instead will only be required to verify the identity of the named accountholder.”[43]  Light Bearer Ministries International as the “customer” is identified by an individual sealed Indenture of the Church which is made available to any institution upon request.

Some institutions and agencies have believed that signatories should be considered “customers” and in most individual or business accounts this might be true.  But, in the case of Light Bearer Ministries International, the unpaid stewards are the signatories and they have no financial interest in the account whatsoever.[44]  The Treasury and the Agencies have determined that “the proposed provision defining ‘customer’ to include a signatory on an account is deleted.”[45]

The Church does identify its acting stewards and their addresses.  The Church Overseers appoint the elected stewards who act ex officio on behalf of the “beneficiary”, which according to the Guidelines is “Yahusha the Messiah”, and His Representative Beneficiaries, those He came to serve.  That is to say the flocks of Messiah which may include, but are not limited to, the contributors in congregation.

Overseers and the Orders

While it may be important to institutions that they know the identity of an Overseer, and the Order of which he is a Member, it is the named Church identified by the sealed indenture that is the customer, and the rules do not require institutions and agencies to obtain more than one address.[46]

Ordained Trust

The overseeing of the Church is done by ordained ministers who seek the advocacy of the Holy Spirit in the operation of their duties.

All Overseers of Churches must be Ordained Ministers of the Church.  And, in that capacity, they must remain under several vows, including what is called today a Vow of Poverty, whereby all things are held in common within each Order.

The “business” of the Church and its Ordained Ministers is Charity, not profit.  Therefore, they are not “engaged in trade or business” as specified in Social Security Administration Handbook (SSAH) § 1122.  Orders of the Church exercising their option of not filing an SS16, are “excluded” by SSAH 1130.8 from the definition of employment,[47] or from obtaining any Employee Identification Number.[48]  Ministering stewards are unpaid volunteers and therefore have no financial interest in any account and are not required to supply a Taxpayer Identification Number.  The Church itself is not a grantor trust and therefore the requirements of Treasury Regulations § 301.6109-1(a)(2) concerning such trusts do not apply.

To require a Church to apply for numbers that the law does not require them to apply for because some religious organizations choose to obtain them is a violation of religious anti-discrimination laws.

Light Bearer Ministries International relies upon sealed documents to verify its identity as indicated in Title 31, Code of Federal Regulations (CFR) Subpart C--Records § 103.34(a)(1).

Light Bearer Ministries International is a Church claiming a “code exception other than § 501”,[49] specifically Title 26 USC §508(c)(1).

Purpose and Obligations

It has been stated that the purpose of these new laws and rules are to, “deter and punish terrorist acts in the United States and around the world, to enhance law enforcement investigatory tools...”  The purpose of the Church includes service to the congregation of the people.  These laws and rules do not relieve institutions and agencies from their legal and moral “obligations to comply with anti-discrimination laws or regulations”[50]

Neither the Federal nor State laws require the Church to violate its unique status.  It is a long held tradition of the State, verified in its laws and ordinances, that the Church is mandatorily excepted from having to apply for special status, numbers, or identification.  The Church is a Body separate.

The fact that some churches choose to file 1023 forms, apply for special numbers or seek civil status, should not encourage discrimination against the Church maintaining its unique status by choosing not to file or apply for such civil benefits.

If the Church were required to apply to the State to secure its identity, it would constitute both a renunciation of the position granted to it by Yahusha, the Messiah, as well as a concession that the State has some heretofore unknown authority to establish who is the Church and who is not.  Neither the State nor the Church have found that to be a healthy relationship and it has been avoided throughout the history of both, especially in America.

Because Federal and State lawmakers recognize the separate and unique status of Light Bearer Ministries International, no legal limits have been placed upon Light Bearer Ministries International, or it’s auxiliaries, and the only mandates are upon the institutions, persons and members of the State by law.  Therefore, any private, personable or corporate policy that bars Light Bearer Ministries International which are offered to the general public, but not restricted under applicable Federal or State laws or regulation may be considered discriminatory.[51]

If the Corpus of the Church is defined as ‘a body or community of Christians, united under one form of government by the profession of one faith’, and if a Church is ‘founded and established’ by the authority of Yahusha the Messiah then why would it want to become a body or corporation established under another authority?

“Corporation.  An Artificial person or legal entity created by or under the authority of the laws of a state.  An association of persons created by statute as a legal entity.”[52]

“All corporations, of whatever kind, are molded and controlled, both as to what they may do and the manner in which they may do it, by their charters or acts of incorporation, which to them are the laws of their being, which they can neither dispense with nor alter.”[53]

“Incorporate.  To create a corporation; to confer a corporate franchise upon determinate persons.”[54]

Isn’t the Church already the body of Messiah, created by Yahusha according to the legal definition of a Church?  Why should a Church seek incorporation by a State when it is already the Corpus of Messiah?[55]

Messiah is the appointor[56] of the Church:

“The character of the corporation and the purpose for which it was organized must be ascertained by reference to the terms of the charter, and the right of the corporation to its exemption must be determined likewise given by the powers given in its Charter.[57]

Is someone other than Elohim the sovereign power of His Church?  Was His Son’s sacrifice not enough?  Can we add to it with a new charter of a foreign authority?  Should we?  Messiah has established the Church, and the State does not require that the Church reestablish itself.  To incorporate under the State would actually void any previous incorporation under Messiah and subject the Church to new purposes and begin to mold and control the church, through the minds and hearts of its members, under that new authority.

Any church may become incorporated under the provisions of the State but the new creation or corporation would be viewed by law as if it had not previously been incorporated as a body.[58]  Any previous immunities established[59] by Messiah’s bloody redemption would be annulled in the new corporate and secular creation of the State.

The law is clear, the implications are undeniable, the mandatory exceptions are in place without the application, notice, or filings, of the Church established by Messiah.

It is a matter of Ministerial Duty and conviction that the Body of the Church, bound by one Faith, continues to remain separate under the inherent immunities of Messiah’s redemption.  The Federal and State governments clearly provide mandatory exceptions and automatic exemptions for churches, their integrated auxiliaries, and conventions or associations of churches.  Secular institutions being created under the authority of the State, are not authorized under those laws to exceed or disregard these laws in the creation of their own individual, or corporate policies and practices.

Therefore, any attempt to obstruct or refuse services to a Church participating in the lawful free exercise of their faith and religion, is a discriminatory business practice in violation of law.

“Churches are the only entities that are tax exempt from the very moment of creation.  All other nonprofit organizations must apply to the Internal Revenue Service in order to obtain a § 501(c)(3) tax exempt letter ruling.”[60]

What type of body is the Church?  Thomas Jefferson and others led a movement to disestablish the power and influence of the church by prohibiting it from incorporating.

“Banning church incorporation resulted in churches not being able to hold title to property in the church name, and not being able to enter into contracts on behalf of the church.”[61]

This is not to say that the Church could not hold the title to property but that it could not do so in its own name as a private entity or person.  The Church could and can hold property in trust.

Nor did this statement mean that the Minister of the Church as steward could not contract or make agreements.  It is true that in their capacity as minister they could not bind the general church or congregation with contracts, leagues, or covenants. Such powers were never intended for the governance of the Church or the church in the wilderness.  Nor can they bind the people who congregate with the Church.

The purpose of incorporation is to bind two or more people together with members limited liability[62] for a particular purpose under some preexisting authority as one person.  The purpose of the church is to set men free from bondage so that they may exercise the responsibility and rights granted by Elohim through love and serve Elohim by loving and serving each other under the perfect law of liberty.

Staver also wrote, “The difference between an incorporated and an unincorporated entity can best be compared to a minor versus an adult.  Minors cannot enter into contracts, nor may they legally own title to property in their own name.”

What is the Church but an altar of living stones bound under the preexisting authority of Messiah who established them.  Can the living stones of God’s altar own the sacrifice upon it in their own name?  Does the bond servant own or hold on their masters behalf?

The church in the wilderness, the ancient church and Light Bearer Ministries International today belong to the Father.[63]  They are not the Father and they do not exercise authority like the benefactors of corporate states.[64]  They receive, act, and serve in the name of the Father and the Son.  They receive His trust and are entrusted by those who love him and seek His kingdom and His righteousness.  They are the brethren of the Messiah feeding his sheep in service so that they may be free souls under Elohim.[65]

The Church recognizes that it presents an unusual situation that is not commonly understood by some institutions and agencies.  The Church’s historical recognition as a separate governing body, along with the codified mandatory exceptions, including the statutory and regulatory exclusions, and automatic exemptions by numerous branches of government, all speak of this unique status of the Church.

Although the Church has no civil rights under Canon law the body of people served by the Church should not be deprived of their right to easily donate to the Church.  Nor should the Orders of the Church be required to alter their long held traditional customs, religious practices and beliefs to obtain services which are commonly available to other churches or religious organizations.

A Church that chooses to remain uniquely separate from the state does not lose its right to the free exercise and practice of Faith or religion.

Every institution, business, or agency that establishes a private policy or practice that offers services to one Church, but denies the same services to another Church for reasons other than Federal, State or local laws and regulations may be engaging in religious discrimination.  No new law has been established that allows such discrimination.



[1]   “Canon law, the body of ecclesiastical law adopted in the Christian Church, certain portions of which (for example, the law of marriage as existing before the Council of Trent) were brought to America by the English colonists as part of the common law of the land.” Wharton. Webster’s Revised Unabridged Dictionary (1913).

[2]   John 14:26 But the Comforter, which is the Holy Ghost, whom the Father will send in my name, he shall teach you all things, and bring all things to your remembrance, whatsoever I have said unto you.  1 John 2:1 My little children, these things write I unto you, that ye sin not.  And if any man sin, we have an advocate with the Father, Yahusha the Messiah the righteous:

[3]   “Law is generally divided into four principle classes, namely; Natural law, the law of nations, public law, and private or civil law.  When considered in relation to its origin, it is statute law or common law.  When examined as to its different systems it is divided into civil law, common law, canon law.  When applied to objects, it is civil, criminal, or penal.  It is also divided into natural law and positive law.  Into written law, lex scripta; and unwritten law, lex non scripta.  Into law merchant, martial law, municipal law, and foreign law.”

[4]   “This expression has a twofold meaning; it may refer to the sources from which the laws come and which give the latter their judicial force (fortes juris essendi); or it may refer to the sources where canon law is to be found (fortes juris cognoscendi), i.e. the laws themselves such as they occur in the texts and various codes.  These sources are also called the material and the formal sources of canon law...”

“The ultimate source of canon law is God, Whose will is manifested either by the very nature of things (natural Divine law), or by Revelation (positive Divine law).”  “New Advent” Encyclopedia. Canon law is divine will revealed through the hearts and minds of the faithful. Hebrews 10:16, John 10:34, Matthew 20:23.

[5]    The Book of the Acts of Apostles Chapter 6.

[6]   26USC7701(a)(31)(B) The term “foreign trust” means any trust other than a trust described in subparagraph (E) of paragraph (30). John 18:36.  See Church Position Statement (CPS), Appx. 1, Title 26 § 7701, Appx. 15 § 301.7701-7 Trusts-domestic and foreign.

[7]   26USC7701(a)(30)(E)(i). (30)The term “United States person” means (E) any trust if (i) a court within the United States is able to exercise primary supervision over the administration of the trust, and (ii) one or more United States persons have the authority to control all substantial decisions of the trust.  See CPS Appx 1, Title 26 § 7701, CPS Appx 15 § 301.7701-7 ...

[8]   Consecrate. To declare or set apart as sacred. 2. Eccles. a. To change (the elements of the Eucharist) into the body and blood of Messiah. b. To initiate (a priest) into the order of bishops. 3. To dedicate to a given goal or service. 4. To make venerable. adj. Dedicated to a sacred purpose; sanctified. The American Heritage® Dictionary: Fourth Edition. 2000.

[9]   Sanctification, 1. The act of making holy. In an evangelical sense, the act of God’s grace by which the affections of men are purified or alienated from sin and the world, and exalted to a supreme love to God. ... 2 Thessalonians 2. 1 Peter 1. 2. The act of consecrating or of setting apart for a sacred purpose; consecration. SANCTIFY, v.t. Low L. sanctifico; from sanctus, holy, and facio, to make. 1. In a general sense, to cleanse, purify or make holy. 2. To separate, set apart or appoint to a holy, sacred or religious use... 4. To separate, ordain and appoint to the work of redemption and the government of the church. John 10. 5. To cleanse from corruption; to purify from sin; to make holy be detaching the affections from the world and its defilements, and exalting them to a supreme love to God. Sanctify them through thy truth; thy word is truth. John 17. Ephesians 5. 6. To make the means of holiness; to render productive of holiness or piety. Those judgments of God are the more welcome, as a means which his mercy hath sanctified so to me, as to make me repent of that unjust act. 7. To make free from guilt... To secure from violation. ... To sanctify God, to praise and celebrate him as a holy being; to acknowledge and honor his holy majesty, and to reverence his character and laws. Isaiah 8. Elohim sanctifies himself or his name, by vindicating his honor from the reproaches of the wicked, and manifesting his glory. Ezekiel 36. Definition from Webster’s American Dictionary of the English Language, 1828.

[10] Minnesota State Statute Chapter 317A. Nonprofit Corporations.  317A.011 Definitions.  Subd. 9. Foreign corporation. "Foreign corporation" means a corporation that is formed under the laws other than the laws of this state.

[11]  Light Bearer Ministries International Guidelines Section 15. Light Bearer Ministries International Guidelines Section 20.

[12]  Blacks Law Dictionary [quoted to show the precept of law].

[13] 805 ILCS 110/44) § 44. Any congregation, church or society, heretofore incorporated under the provisions of any law for the incorporation of religious societies, may become incorporated under the provisions of this act, relative to religious societies, in the same manner as if it had not previously been incorporated, in which case the new corporation shall be entitled [to] and invested with all the real and personal estate of the old corporation, in like manner and to the same extent as the old corporation, subject to all the debts contracts and liabilities.

[14] 1 Corinthians 12:27 Now ye are the body of Messiah, and members in particular.  Ephesians 4:12 For the perfecting of the saints, for the work of the ministry, for the edifying of the body of Messiah:

[15]   Luke 22:29 And I appoint unto you a kingdom, as my Father hath appointed unto me;

[16] “Church. In its most general sense, the religious society founded and established by Jesus Christ, to receive, preserve, and propagate his doctrines and ordinances.”

“A body or community of Christians, united under one form of government by the profession of one faith, and the observance of the same rituals and ceremonies.” Black’s Law Dictionary 3rd ed. Page 325. also 4th, 5th, 6th Ed.

[17] “Congress has enacted special tax laws applicable to churches, religious organizations and ministers in recognition of their unique status in American society and of their rights guaranteed by the First Amendment of the Constitution of the United States.”  Publication 1828 Tax Guide for Churches and Religious Organizations CPS Appx 11, Publication 1828 Tax Guide for Churches and Religious Organizations, Page 2.

[18] “Because special tax rules apply to churches, it is important to distinguish churches from other religious organizations.  Therefore, when this publication uses the term ‘religious organizations,’ it is not referring to churches or integrated auxiliaries.  Religious organizations that are not churches...” IRS Publication 1828, page 4. CPS Appx 11.

[19] Department of Revenue and the I.R.S. State: “In order to determine whether recognition of exemption should  appropriately be extended to an organization seeking to meet the religious purposes test of § 501(c)(3), the Internal Revenue Service maintains two basic guidelines: 1) That the particular religious beliefs of the organization are truly and sincerely held, and 2) That the practices and rituals associated with the organization’s religious belief or creed are not illegal or contrary to clearly defined public policy.”  Dept. of the Treasury, I.R.S., Pub. 557 Tax-Exempt Status for Your Organization. Chapt. 3 Page 14.  See Appendix 10.  These guidelines are for religious organizations which is distinct from the Church.

[20] There are no guidelines for the Church because the Church is separate from the State.  This separation is referenced at: [poverty] Luke 18:22, Matthew 19:21, Mark 10:21..., [exercise authority] Matthew 20:25, Mark 10:42, Luke 22:25... [Oaths] Matthew 5:34. [Give to Elohim] Luke 20:25, Matthew 22:21, Mark 12:17.

[21] 26 USCS § 508 Special rules with respect to § 501(c)(3) organizations. (c) Exceptions. (1) Mandatory exceptions, Subsections (a) and (b) shall not apply to (A) churches, their integrated auxiliaries, and conventions or associations of churches....

[22] Automatic Exemption for Churches, Churches... are automatically considered exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS. Publication 1828 Page 2, CPS Appx 11.

[23] “Application for Recognition of Exemption Under § 501(c)(3) of the Internal Revenue Code,” under “Purpose of Form,” section “2.  Organizations not Required to file Form 1023.” -Department of the Treasury, Internal Revenue Service.  CPS Appx 10, Page 18, 19, Chapter 3, Publication 557.

[24] 448 CPS Appx 8, Title 26, USC § 501(c)(3)

[25] Minnesota State Statute Chapter 302A.Business Corporations. 312A.011 Definitions. Subd. 8. “Corporation, domestic corporation”; “Corporation or “domestic corporation” means a corporation, other than a foreign corporation, organized for profit and incorporated under or governed by this chapter.

[26]  CPS Appx 9, Title 26, USC 508(c)(1).

[27]  n : blasphemous behavior; the act of depriving something of its sacred character.

[28] Life and Times of Jesus The Messiah Chapt. V.

[29] CPS Appx 8, Title 26, USC § 501(c)(3).

[30] CPS Appx 9, Title 26, USC § 508(c)(1).

[31] Department of the Treasury, I.R.S., Pub. 557 Tax-Exempt Status for Your Organization.  Chapt. 3 Page 14.  CPS Appx 10.

[32] Detailed Analysis, Tax Management Inc. a subsidiary of the Bureau of National Affairs, Inc. 464-2nd, A - 1.

[33] Black’s Law Dictionary 3rd ed. Page 325. also 4th, 5th 6th Ed.

[34]             Title 26, 7611 (h) Definitions(1) Church - The term “church” includes— (A) any organization claiming to be a church, and (B) any convention or association of churches. CPS Appx 7.

[35]             805 ILCS 110/44) §44. Any congregation, church or society, heretofore incorporated under .. as if it had not previously been incorporated, in which case the new corporation ...

[36]             Page 4 of Individual Taxpayer Identification Number, Publication 1915.  CPS Appx 13 Publication 1915.

[37]             Form 1023, CPS Appx 5.  Form 990, CPS Appx 6.  Title 26, USC § 508(c)(1), CPS Appx 9.  Department of the Treasury, Pub. 557, Chapt. 3 Page 9, CPS Appx 10.

[38]             Tax Guide for Churches and Religious Organizations Publication 1828 (Rev. 7-2002) page 3. CPS Appx 11.

[39]             The proposed rule provided that “U.S. person” is an individual who is a U.S. citizen, or an entity established or organized under the laws of a State or the United States.  A “non-U.S. Person” was defined as a person who did not satisfy either of these criteria.  ...The bank will have to ask each customer for a U.S. Taxpayer Identification Number (social security number, employer identification number, or individual taxpayer identification number).  If a customer cannot provide one, the bank may then accept alternative forms of identification. § 103.121(a)(7) and (8) U.S. Person and non-U.S. person.

[40]             “The rule provides this flexibility because there is no uniform identification number that non-U.S. persons would be able to provide to a bank.  See Treasury Department, “A Report to Congress in Accordance with Section 326(b) of the USA PATRIOT Act,” October 21, 2002.”  Depository Institution Customer Identification Rules [68 Fed. Reg. , May 9, 2003, Vol. 68, No. 90, Page 25090-25099 ]

[41]             Title 31 C.F.R. Subpart C--Records Required To Be Maintained § 103.34 (a)(1) The issuing bank can satisfy the record keeping requirement by recording the name and address of the agent together with a description of the instrument and the date of the transaction.  Where a person is a non-resident alien, the bank shall also record the person’s passport number or a description of some other government document used to verify his identity. CPS Appx. 2, 31 C.F.R. § 103.34

[42]             Title 31 C.F.R. § 103.121(a)(3) Customer. The proposal defined “customer” to mean any person seeking to open a new account.  The proposed rule defined “person” by reference to § 103.11(z).  This definition includes individuals, corporations, partnerships, trusts, estates, joint stock companies, associations, syndicates, joint ventures, other unincorporated organizations or groups, certain Indian Tribes, and all entities cognizable as legal personalities. Treasury and the Agencies agree that it is not necessary to repeat this definition.  Therefore, it is omitted from the final rule.  Federal Register, Vol. 68, No. 90., Rules and Regulations 25093. CPS Appx. 3.2.

[43]             See page 6 Federal Register / Vol. 68, No. 90, Rules and Regulations 25093. CPS Appx. 3.3.

[44]             “...the bank shall secure the taxpayer identification number of a person having a financial interest in the certificate or account.” 103.34(a)(1). CPS Appx. 2, 31 C.F.R. § 103.34.

[45]             Federal Register: May 9, 2003, Vol. 68, No. 90, Rules and Regulations [Page 25089-25113] “Accordingly, the proposed provision defining ‘customer’ to include a signatory on an account is deleted.” CPS Appx. 3.3.

[46]             “§ 326 of the Act requires Treasury and the Agencies to prescribe regulations that require financial institutions to implement “reasonable procedures.”  Accordingly, under the final rule, a bank will not be required to obtain more than a single address for a customer.”  Federal Register: Vol. 68, No. 90, Rules and Regulations P 25089-25113. Appendix 3.4.

[47]             Under § 210(a)(8)(A) of the Social Security Act, “services performed by a member of a religious order ‘in the Exercise of duties required by such order’ are excluded from the definition of employment.” CPS Appx. 4 Page 1

[48]             Title 31 § 103.34(a)(1). III. Conforming Amendments to 31 CFR 103.35 As Treasury explained in the Notice of Proposed Rulemaking (NPRM), current § 103.35(a) sets forth customer identification requirements when certain brokerage accounts are opened. Together with the proposed rule implementing § 326 of the Act, Treasury, on its own authority, proposed deleting 31 CFR 103.35(a) for the following reasons.

[49]             DEPARTMENT OF TREASURY Internal Revenue Service. Caution. Instruction for form W-8BEN Page 4

[50]             Fed. Reg. , May 9, 2003, Vol. 68, No. 90, Page 25098.

[51]             Title 12 - Banks and Banking, Chapter 31, National Consumer Cooperative Bank.  Subchapter 1 § 3015.  Eligibility of cooperatives - Statute - (a) General requirements For the purpose of all subchapters of this chapter... (4) makes membership available on a voluntary basis, without any social, political, racial, or religious discrimination and without any discrimination on the basis of age, sex, or marital status, to all persons who can make use of its services and are willing to accept the responsibilities of membership, subject only to limitations under applicable Federal or State laws or regulations.

[52]             Black’s Law Dictionary 6th ed.

[53]             Bouvier’s Law Dictionary.

[54]             Black’s Law Dictionary 3rd ed. Page 946.

[55]             “For as the body is one, and hath many members, and all the members of that one body, being many, are one body: so also [is] Messiah. For by one Spirit are we all baptized into one body, whether [we be] Jews or Gentiles, whether [we be] bond or free; and have been all made to drink into one Spirit. For the body is not one member, but many.. But now [are they] many members, yet but one body.” (1 Corinthians 2:12, 20)

[56]             “And I appoint unto you a kingdom, as my Father hath appointed unto me;” Luke 22:29

[57]             Harrison v. Barker Annuity Fund; 90 E2d 286

[58]             805 ILCS 110 § 44. Any congregation, church or society, heretofore incorporated under .. as if it had not previously been incorporated, in which case the new corporation ...CPS Appx. 24.

[59]             Now to him that is of power to stablish you according to my gospel, and the preaching of Yahusha the Messiah, according to the revelation of the mystery, which was kept secret since the world began, (Romans 16:25)

[60]             Liberty Council Journal, Changing the Course of History One Notch at a Time, by Mathew D. Staver. esq.

[61]             ibidem

[62]             (805 ILCS 110/47) Sec. 47. Liability. CPS Appx. 24.

[63]             Numbers 8:17 For all the firstborn of the children of Israel are mine, both man and beast: on the day that I smote every firstborn in the land of Egypt I sanctified them for myself.  And I have taken the Levites for all the firstborn of the children of Israel.  John 17:9 I pray for them: I pray not for the world, but for them which thou hast given me; for they are thine.

[64]             Luke 22:25 And he said unto them, The kings of the Gentiles exercise lordship over them; and they that exercise authority upon them are called benefactors.  But ye shall not be so:..., Matthew 20:25..., Mark 10:42 ...

[65] Beloved, I wish above all things that thou mayest prosper and be in health, even as thy soul prospereth.  3 John 1:2