Unincorporate Your Church - With Care

Churches to Blame for IRS Involvement

By: Dr. Everett Ramsey

Introduction

Why do I feel qualified to speak on this issue? I received firsthand knowledge on the subject from the judge who was holding me & my deacons in jail on contempt 1983.

In 1979, I was pastor of the Faith Baptist Church in Louisville, Nebraska. The church voted to start and run a Christian School for the families who belonged to and attended the church. The State moved immediately to close down the school for reasons not germane to this subject. On several occasions, I, my deacons and fathers of the children were jailed for refusing to close the school.

The State had brought suit against the church corporation and its officers. The officers and members of the church felt we had a Biblical call and mandate to rear our children out of any humanistic school indoctrination, which all state schools by law had to perform.

During my third incarceration, the Judge, who was a Catholic and was sympathetic to our position had the sheriff to take me up to his chambers one evening about 10PM. After dismissing the Sheriff and closing the door, the judge asked me to join him on our knees in prayer. Immediately after raising from prayer the Judge asked me about our options to close or move. I refused them all for Biblical reasons that are too extensive to detail here.

He then asked me to look at the filing documents presented by the State. He asked me to read the parties involved.

I began reading:

The State of Nebraska, ex re el Paul Douglas (Attorney general)

vs.

Faith Baptist Church, a Nebraska Corporation.

He then stopped me and asked,

“Is this a heavenly corporation?”

I answered,

“No.”

He asked me,

"Is this an angelic corporation?”

Again, I answered,

“No.”

He said,

“You are correct, this is a Nebraska corporation, formed in this state by this state. The corporation is the owner of the property and the trustees hold the property in trust for the State. You agreed in your incorporation papers not to violate any law on the books by and for the State of Nebraska. Your corporation does not have any constitutional rights only rights enumerated in the statutes. Therefore, the Supreme Court of the State has ordered me to bulldoze the buildings as a public nuisance. I don’t want to do that.”

I then stated that if and when I was released, I would unincorporate the church and file said unincorporation in the court. This we did. When the Supreme Court refused to release us from the order, the judge resigned the case. He saw the political pressure the State wanted, but he didn’t. However, the case was soon resolved by a change in the law to free home schools and church schools.

The rest can be read here:

https://www.everettramseydd.com/unincorporate.html