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How a Tax Exempt, New Testament Church Benefits Americans: full transcript and answers
Gray boxes are our own short answers and summaries.
Pastor David G. Kincer contrasts the federal 501(c)(3) definition of church—building, community aid, public-policy limits and no lobbying—with the Bible’s assembly of living stones focused on Jesus’ presence, prayer, praise and truth. He argues public policy that silences the church while allowing other lobbies yields destroyed lives, and that a real New Testament gathering where each brings Spirit-led speech convicts unbelievers and benefits America more than welfare programs—while tax exemption keeps government from fighting God.
How does the federal government define a church?
Short answer: He says they define it as a building where people congregate for worship, marriage, burial, communion and rites, with religious history and ordained ministers, and—most importantly—people congregated to give aid to the community via 501(c)(3).
▶ 0:02 I want to thank you again and offer my appreciation for joining us on another session of clarity on crucial choices. Today we’re going to discuss how a tax-exempt New Testament church benefits America and Americans. What benefit does the New Testament church have for the people of America? We’re going to take a look first at the federal government’s definition of a church—how they define it, how they see it. First of all they say it is a building where people congregate to worship, marry, bury, serve communion, do other religious rites.
▶ 0:59 Is this group must have a religious history, and this congregation of people ordained ministers such as priests, rabbis or so forth. But most importantly, as I have accented, it is a people congregated to give aid to the community. Now this is found in your 501(c)(3) instructions that almost every church gets a tax exemption by filling out this tax exemption form 501(c)(3). The second thing they define a church as is a
Why did a 1938 bill say churches get tax exemption?
Short answer: H.R. 1860 argued government is compensated for lost tax by benefits from promoting general welfare—community aid saves the government money.
▶ 1:51 House of Representatives bill—H.R. 1860, 75th Congress, third session in 1938—said the exemption from taxation of money or property devoted to charitable and other purposes, the church is based on the theory that the government is compensated for the loss of tax revenue by the benefits resulting from the promotion of the general welfare. The aid that the church gives to the community saves the government taxes, and therefore the government is compensated and can give a tax exemption.
What controls come with 501(c)(3)?
Short answer: He says a tax-exempt church must serve a public purpose for all the community and not be contrary to public policy, with no political lobbying or campaign involvement under separation of church and state.
▶ 2:45 Now that’s 501(c)(3) and this bill in the 1930s give us two of the definitions. The third one is there are restrictions, controls put upon the church by the federal government. Again quoting from the 501(c)(3) application and instruction in the IRS manual: an institution is a society or organization founded for religious, educational or social purposes. So an institution, a church seeking tax exemption, must serve a public purpose—in other words it’s got to serve all the people in the community
Who does he say can lobby when the church cannot?
Short answer: He lists homosexuals, transvestites, transsexuals, pedophiles, NEA, feminists, NAACP, seniors, NRA and gun-control side, pro-Israel, pro-choice and Wicca—while the church (78% of America in his figure) is silenced.
▶ 3:39 and not be contrary to public policy. In our generation we can’t be contrary to homosexuals, the unborn, illegal aliens, the capital punishment, right to bear arms, over-taxation, witchcraft—if the community and its public policy, we cannot contest it. All right. And it says absolutely no political lobbying or no involvement in campaign, and they use the excuse of the separation of church and state with the definition of church that they have. Now who can lobby and campaign? Well, homosexuals can, transvestites—those that dress like the opposite sex—transsexuals—those that change their sex—pedophiles—those that have sex with children—the National Education Association,
▶ 4:37 the feminists, the NAACP, the seniors, the NRA and the other side wanting gun control. They can lobby. Pro-Israel or Jews can lobby. Pro-choice can lobby. Wicca or witchcraft can lobby. But not the church. These other people can be involved in campaign, speak about their candidates, but not the church, who is 78% of the population of America, and they are silenced by the restriction and controls of the 501(c)(3). Now we’re going to take a look at government policy, public policy benefits. What are the benefits of this public policy that the government puts upon the community? Well, it gives freedom to make harmful choices.
What results of harmful public policy does he cite?
Short answer: Destroyed lives: 50% with STDs, 26,000 homosexual AIDS deaths a year, 450,000 tobacco deaths, 88,000 alcohol deaths and millions injured—policies putting birth control and abortion above self-control.
▶ 5:39 And of course the results of these kind of public policies is destroyed lives. 50% of people in America have a sexually transmitted disease. 26,000 homosexuals are killed by AIDS every year. 450,000 people die from tobacco, and only 18% of Americans smoke. 88,000 people die from alcohol-related deaths and 4 million from alcohol-related injuries are hurt, and yet only 50% of Americans drink alcohol. So the public policy and the results are disastrous. They put abortion, birth control, above self-control. Birth control—
How does he contrast same-sex marriage with science?
Short answer: He says science knows marriage is man-woman producing and raising kids; homosexuals cannot have kids naturally; no homosexual gene; AIDS stats versus civil-rights framing; evolution taught, creation censored.
▶ 6:32 we just need to control ourselves. They put women’s rights over the scientific babies’ rights. Science has declared life begins at conception, but they don’t care. They put same-sex marriage above the Bible and science marriage. Even science knows that marriage is between a man and a woman because they can produce kids and they commit to a lifetime commitment to raise those kids and protect those kids. Homosexuals cannot have kids naturally; they have to take your kids. That’s science. But who cares about science or the Bible in America today? Same-sex lifestyle instead of a scientific fact they were not born that way—science has found there’s no homosexual gene. Homosexual civil rights versus science stats: AIDS kill 26,000 a year as we said before. And they put the unprovable evolution
What is the Bible’s definition of church?
Short answer: Called-out assembly of Jesus’ followers—not a building or corporation. Acts 7:48 / Isaiah 66:1: God does not dwell in temples made with hands; 1 Corinthians 3:9 and 1 Peter 2:5: people are God’s building and living stones.
▶ 7:34 with Bible creation censored. They don’t like any opposition. Now let’s go and look at the Bible’s definition of the church and see how the Bible defines the church. First of all the word used in the Bible for church just simply means assembling—called out to assemble together. So a church is followers of Jesus and His word that come together, that congregate together. Church has nothing to do with a physical building. It has nothing to do with a corporation. A corporation is a company or group of people authorized to act as a single unit and recognized in civil law. The church is not a corporation. It is not a physical building. Acts 7:48 says, and is quoting from Isaiah 66:1, the Most High God does not dwell
▶ 8:44 in temples, buildings made with hands. In Isaiah He explains that heaven is My throne, earth is My footstool—where are you going to put Me? I’m big. And so the Bible doesn’t back up our government’s definition of a church as a building where people congregate together. People can congregate for Christ anywhere—in the park, at a home or wherever—not some special building. 1 Corinthians 3:9 makes it plain: you, the followers of Christ, are God’s building. 1 Peter 2:5: you as living stones are built up a spiritual house to offer spiritual sacrifices. It is the people coming together that God is working with to build His spiritual house. He lives in the congregation of His people, and the people come together to offer up spiritual sacrifices—
Scripture in this part
Acts 7:48 (NKJV)
“However, the Most High does not dwell in temples made with hands, as the prophet says:
— Acts 7:48 (NKJV)▶ Hear it at 8:20Isaiah 66:1 (NKJV)
Thus says the LORD: “Heaven is My throne, And earth is My footstool. Where is the house that you will build Me? And where is the place of My rest?
— Isaiah 66:1 (NKJV)▶ Hear it at 8:30 (quoted; reference not named in the message)1 Corinthians 3:9 (NKJV)
For we are God’s fellow workers; you are God’s field, you are God’s building.
— 1 Corinthians 3:9 (NKJV)▶ Hear it at 9:001 Peter 2:5 (NKJV)
you also, as living stones, are being built up a spiritual house, a holy priesthood, to offer up spiritual sacrifices acceptable to God through Jesus Christ.
— 1 Peter 2:5 (NKJV)▶ Hear it at 9:10Is the church mainly a charitable welfare organization?
Short answer: No. From Mark 14:6 Jesus prioritized the woman’s anointing over selling perfume for the poor—Jesus is the primary focus; aid has criteria (1 Timothy 5), not just handing out stuff.
▶ 9:54 not carnal, not fleshly offerings to God but spiritual ones. Continuing with the Bible definition of a church: the church is not a charitable or welfare organization. And Jesus made this clear when the woman with the alabaster box came—very expensive perfume—and anointed Jesus, and Judas and some others there go, this is ridiculous, this is a waste of money, this could have been sold and given to the poor and help the poor. And what was Jesus’ reply to these people? Leave her alone. Mark 14:6: leave this woman alone; she’s done a good work for Me to anoint My body for burial. You always have the poor with you, and whenever you want to you can do them good, you can help them, but Me you don’t always have with you. So in the church Jesus is the primary
▶ 11:06 and high-ranking focus of the church. The first priority of spiritual sacrifices is ministering unto the presence of Jesus—not giving medical, food or clothing to the poor. Matthew 18:20 makes it very clear: where two or three are gathered in My name—see, the gathering of the people that follow Christ and His word—I am there in the midst. The important factor, the high priority factor when a church comes together is to bring the presence of Jesus Christ. The criteria for church aid by the way is found in 1 Timothy 5:8: if anyone does not provide for his own and especially for his immediate family he has denied the faith and is worse than an unbeliever. No widow may be put on the list of widows unless she is over 60 years of age, had been faithful to her husband while he was alive and known for good deeds
▶ 12:14 such as bringing up children, helping those that were in trouble and so forth. There were qualifications—not just handing out stuff. The church—continuing with the Bible’s definition of a church—we found that the church is an assembly of followers, and when they assemble together they assemble together to pray, to worship, to bless or speak good of God and one another, to thank—tell God that we appreciate Him—and to praise Jesus. So prayer, as the Bible says according to His will, is another spiritual sacrifice that we do in the church.
Scripture in this part
Mark 14:6 (NKJV)
But Jesus said, “Let her alone. Why do you trouble her? She has done a good work for Me.
— Mark 14:6 (NKJV)▶ Hear it at 10:20Matthew 18:20 (NKJV)
For where two or three are gathered together in My name, I am there in the midst of them.”
— Matthew 18:20 (NKJV)▶ Hear it at 11:301 Timothy 5:8 (NKJV)
But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever.
— 1 Timothy 5:8 (NKJV)▶ Hear it at 11:50What is the house of God for?
Short answer: Mark 11:17: house of prayer for all nations, not merchandise. Hebrews 13:15 and John 4:23: continual praise and true worship; Psalm 22:3: He inhabits praises.
▶ 13:07 Mark 11:17: My house shall be called a house of prayer for all nations—Chinese, Australia, Russians, whoever, homosexuals, humanists, atheists, all nations, all people—but you have made it a den of thieves. And to America, just like then in the New Testament time they made the house a house of merchandise. The house of God is not for making money and merchandising; it’s for prayer—
▶ 13:42 very limited in American churches. Hebrews 13:15: by Jesus let us offer continually the sacrifice of praise to God, that is the fruit of our lips giving thanks to His name. See, the New Testament church is a church that comes together to boast and brag and honor Jesus Christ and thank Him for His blood and His goodness. John 4:23: true worshipers will worship the Father in spirit and in truth, for the Father is seeking such to worship Him. So when the church comes together they adore Him—not only praise Him but they adore Him, they love Him. Psalm 34:1: I will bless the Lord at all times—no matter what condition I’m in I’ll speak good of the Lord, I’ll speak good of His word, I’ll speak good of the church. His praise shall continually be in my mouth. And Psalm 22:3 says He inhabits the praises of His people.
Scripture in this part
Mark 11:17 (NKJV)
Then He taught, saying to them, “Is it not written, ‘My house shall be called a house of prayer for all nations’? But you have made it a ‘den of thieves.’ ”
— Mark 11:17 (NKJV)▶ Hear it at 13:07Hebrews 13:15 (NKJV)
Therefore by Him let us continually offer the sacrifice of praise to God, that is, the fruit of our lips, giving thanks to His name.
— Hebrews 13:15 (NKJV)▶ Hear it at 13:42John 4:23 (NKJV)
But the hour is coming, and now is, when the true worshipers will worship the Father in spirit and truth; for the Father is seeking such to worship Him.
— John 4:23 (NKJV)▶ Hear it at 14:10Psalm 22:3 (NKJV)
But You are holy, Enthroned in the praises of Israel.
— Psalm 22:3 (NKJV)▶ Hear it at 14:40How is the church the pillar of truth and a disciple-maker?
Short answer: John 8:32 and 17:17: continue in the word; 1 Timothy 3:15: pillar of truth. Matthew 28:19 and Luke 24:47: make disciples of all nations and preach repentance and forgiveness—including to atheists and humanists.
▶ 14:46 Continuing with the Bible’s definition of a church: the fourth description of God’s church—an assembly of followers of the Bible and Jesus that speaks and lives truth. John 8:32: Jesus said if you continue in My word you are My disciples indeed, and you shall know the truth, and the truth shall make you free. Chapter 17 verse 17 of John: God’s word is truth. So the followers speak the truth—not their opinions, not psychology and philosophies but the truth. 1 Timothy 3:15: these things I write to you so you may know how to conduct yourself in the house of God. He just gave us what we’re to do when we come together.
▶ 15:38 The house of God which is the church—they’re synonymous terms—the church of the living God. His presence is there when we congregate together, and the church is the pillar and support of truth. We back up truth, not opinions. We back up truth, not lies. Matthew 28:19: Jesus said go make disciples of all nations, teaching them to observe all things that I have commanded you—not only to teach them but emphasize that they practice them. And all nations includes the atheists, the humanists, the homosexuals, the hedonists, the religionists, and any nationality that you can think of. Luke 24:47: Jesus said repentance and remission, forgiveness of sins, should be preached in His name among all nations. That is a primary message of the church: that people need to turn from sin and that’s how you give forgiveness.
Scripture in this part
John 8:32 (NKJV)
And you shall know the truth, and the truth shall make you free.”
— John 8:32 (NKJV)▶ Hear it at 14:501 Timothy 3:15 (NKJV)
but if I am delayed, I write so that you may know how you ought to conduct yourself in the house of God, which is the church of the living God, the pillar and ground of the truth.
— 1 Timothy 3:15 (NKJV)▶ Hear it at 15:20Matthew 28:19 (NKJV)
Go therefore and make disciples of all the nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit,
— Matthew 28:19 (NKJV)▶ Hear it at 16:00Luke 24:47 (NKJV)
and that repentance and remission of sins should be preached in His name to all nations, beginning at Jerusalem.
— Luke 24:47 (NKJV)▶ Hear it at 16:30What speech gifts should build the church?
Short answer: From 1 Corinthians 12–14 and Ephesians 5:19 he lists wisdom, knowledge, prophecy (edify/exhort/comfort), tongues with interpretation, revelation, teaching, psalms, hymns and spiritual songs—by the Spirit, not intellect.
▶ 16:46 Humanists, their followers and humanist churches don’t preach Jesus’s truth to turn immoral people to morality. Instead they teach immoral behavior is acceptable and they sentence people to preventable deaths, physical harm such as sexually transmitted diseases and other harms. And we need to preach repentance for forgiveness of sin every church. There are eight sources of speaking—and I left out prayer because most prayer is us talking to our God personally. 1 Corinthians 12:8: a gift is given to one by the Spirit the word of wisdom—it’s an ability to speak the word of wisdom. You hardly ever hear that in the church world today. Hasn’t been restored yet in my opinion.
▶ 17:41 To another by the Spirit is given the word of knowledge—they actually get into the word and God opens the word up and they have knowledge of the word. To another, prophecy—and this word prophecy is edification, exhortation, comfort. It is not the office of a prophet to predict the future and it comes to pass. He’s using prophecy—speaking by the inspiration of God—to build the church. Tongues: to another tongues. And this is a big argument in America today, but tongues are Bible languages whether they are earthly or whether they’re heavenly. And Paul said if there’s no interpretation you can’t do it in the church because there’s no understanding. So he says to another’s given interpretation. Then in 14:6 he says what shall I profit you unless I speak to you either by revelation or teaching. Revelation is the uncovering of a truth revealed to you. Ephesians 5:19: speaking to yourselves in psalms, hymns and spiritual songs. See, music: hymns.
▶ 18:45 Psalms is singing—singing Scripture. Hymns is a song of truth put together. And music and singing is very important. They carry a heavy weight in the New Testament church. And all this is to be done by the Spirit, not human intellect. You can’t go and get these things by human intellect. Teaching is basically what most of the church world is doing. You hardly ever hear a word of wisdom, a word of knowledge. I know what they call knowledge, but that’s not what this is. Teaching is basically what we’re doing—and they don’t even have the credentials of a teacher, they just teach. So to answer our question at the beginning: what are the benefits of a New Testament tax-exempt church service?
Scripture in this part
1 Corinthians 12:8 (NKJV)
for to one is given the word of wisdom through the Spirit, to another the word of knowledge through the same Spirit,
— 1 Corinthians 12:8 (NKJV)▶ Hear it at 16:50Ephesians 5:19 (NKJV)
speaking to one another in psalms and hymns and spiritual songs, singing and making melody in your heart to the Lord,
— Ephesians 5:19 (NKJV)▶ Hear it at 18:20What should each person bring when the church gathers?
Short answer: 1 Corinthians 14:26: each contributes song, teaching, tongue, revelation or interpretation for edification—not primarily food, clothing, medicine or 12-step programs.
▶ 19:39 1 Corinthians 14:26: when you come together—see, here we are, the church comes together—each of you, see, all of us, come with something to contribute: a song, song music, maybe your instrument play, maybe you’re a singer, whatever, maybe you’re just in the congregation and you lift up your voice and sing; a teaching; a tongue, a language; a revelation. He’s given five of the eight things listed here. And the other has an interpretation—come be ready to interpret a language. And let all things be done to edification—building, encouraging the people of God. Not when you come have food for the hungry, clothing for the naked, medicine for the sick and a 12-step recovery program for those who have gone through traumatic things.
Scripture in this part
1 Corinthians 14:26 (NKJV)
How is it then, brethren? Whenever you come together, each of you has a psalm, has a teaching, has a tongue, has a revelation, has an interpretation. Let all things be done for edification.
— 1 Corinthians 14:26 (NKJV)▶ Hear it at 19:39How does that kind of service benefit America?
Short answer: If all prophesy, an unbeliever is convinced and convicted, secrets revealed, falls and worships—encounter with Jesus. That spiritual awakening benefits community higher than anything else; tax exemption matters because it’s Jesus’s church.
▶ 20:33 He didn’t say to bring that. 1 Corinthians 14:24: if all prophesy—speak and sing by the inspiration of the Spirit—and an unbeliever, unlearned, comes into the service, he is convinced by all of these things, he is convicted by all of these things—the songs, the prophecies, everything that’s going on. The secrets of his heart are revealed to him, and falling down on his face without being told to he will worship God and report God is truly in the midst of that church. Why? Because this unbeliever or unlearned person had an encounter with Him and God spoke to him what needed to be changed in his life. And that benefits America
▶ 21:27 and a community higher than anything can—a spiritual awakening, a spiritual encounter with the person of Jesus Christ because God’s people come to bring something to contribute. New Testament church tax exempt benefits. All right, there’s an argument whether the church should be tax exempt or not. And the church is going to be a church whether we get tax exemption or not. But why is it important that our founding fathers and up to this present time gave a tax exemption to the church? Well, first of all it’s Jesus’s church
Scripture in this part
1 Corinthians 14:24-25 (NKJV)
But if all prophesy, and an unbeliever or an uninformed person comes in, he is convinced by all, he is convicted by all. And thus the secrets of his heart are revealed; and so, falling down on his face, he will worship God and report that God is truly among you.
— 1 Corinthians 14:24-25 (NKJV)▶ Hear it at 20:33Why tax exemption and the First Amendment?
Short answer: Acts 5:39: if of God you cannot overthrow it lest you fight God—regulating by tax fights God. Separation was to keep government out of the church, not Christians out of government. Truth saves costs and gives eternal life; helping the poor is on the side.
▶ 22:21 and He can’t be restrained by tax or immoral laws. Acts 5:39: if it be of God, if anything be of God, you cannot overthrow it lest you be found fighting against God. And it’s God’s church, and if you try to regulate the church by taxation or tax benefits you’re going to be fighting against God directly Himself. And the separation of church and state was instituted by our government—the First Amendment—to keep government out of the affairs of the church. It wasn’t to keep Christians out of the affairs of government.
▶ 23:13 It teaches Bible truths. A New Testament tax-exempt church—a real New Testament—there’s a lot of not-real New Testament churches—and truths protect people from preventable deaths, physical harm, mental harm, prevent emotional harm, thus saving families and government billions of dollars in medical, legal costs, police costs, criminal and immorality of all kinds of costs every year, every year. So besides that we give people eternal life, which is to know Jesus and God, and on the side we do help the poor.
Scripture in this part
Acts 5:39 (NKJV)
but if it is of God, you cannot overthrow it—lest you even be found to fight against God.”
— Acts 5:39 (NKJV)▶ Hear it at 22:25More questions this message answers
Short answers drawn only from what he says in this message, each with the moment in the video.
What does 501(c)(3) emphasize about a church?
He stresses people congregated to give aid to the community as the key federal accent.
May a 501(c)(3) church lobby or campaign?
He says absolutely no political lobbying or campaign involvement under their rules.
What percent of Americans does he say are the church?
He says 78% of the population, silenced by 501(c)(3) controls.
When does he say science says life begins?
At conception—yet he says women’s rights are put over the baby’s rights.
Is the church a physical building?
No. God does not dwell in temples made with hands; people are God’s building and living stones.
Scripture (NKJV)“However, the Most High does not dwell in temples made with hands, as the prophet says:
— Acts 7:48 (NKJV)▶ Hear it at 8:20
Did Jesus dismiss helping the poor?
No—He said you always have the poor and can help them whenever you want, but prioritized anointing Him then.
Scripture (NKJV)But Jesus said, “Let her alone. Why do you trouble her? She has done a good work for Me.
— Mark 14:6 (NKJV)▶ Hear it at 10:20
Who could be on the widow list in 1 Timothy 5?
Over 60, faithful to her husband, known for good deeds—not just handing out aid.
Scripture (NKJV)But if anyone does not provide for his own, and especially for those of his household, he has denied the faith and is worse than an unbeliever.
— 1 Timothy 5:8 (NKJV)▶ Hear it at 11:50
When may tongues be used in church?
He says if there’s no interpretation you can’t do it in church because there’s no understanding.
What happens if an unbeliever enters a prophesying service?
Convinced and convicted, heart secrets revealed, falls and worships, reporting God is truly among them.
Scripture (NKJV)But if all prophesy, and an unbeliever or an uninformed person comes in, he is convinced by all, he is convicted by all. And thus the secrets of his heart are revealed; and so, falling down on his face, he will worship God and report that God is truly among you.
— 1 Corinthians 14:24-25 (NKJV)▶ Hear it at 20:33
What was separation of church and state for, in his view?
To keep government out of the church’s affairs—not to keep Christians out of government’s affairs.
About this transcript
This transcript comes from YouTube’s automatic English captions, which supply the timing and the words. Punctuation, capitalization and paragraphing were added by hand, and obvious caption errors were corrected; his wording was not rewritten. “[unclear]” marks a word or name that was not clear. HIGHLY SENSITIVE/political: 501(c)(3) lobbying ban vs homosexuals/trans/pedophiles/NEA/feminists/NAACP/NRA/pro-choice/Wicca; STD/AIDS/tobacco/alcohol stats; abortion; same-sex marriage; “take your kids”; evolution vs creation; illegal aliens; witchcraft—kept as spoken. Figures (78% church, 50% STD, 26k AIDS, 450k tobacco, 88k alcohol, 4M injuries) unverified. Caption: rights→rites; accented kept; capital of punishment→capital punishment. Acts 5:19 spoken for 5:39 (Gamaliel)—kept with editor note. Select any time to jump to that moment on YouTube.
