“Christian colleges and churches need to get prepared. We must decide which is more important to us — our tax exemption or our religious convictions” (Michael Farris, chairman of the Home School Legal Defense Association and chancellor of Patrick Henry College).
“The loss of tax-exempt status would put countless churches and religious institutions out of business, simply because the burden of property taxes and loss of charitable support would cripple their ability to sustain their mission” (Dr. Albert Mohler, president of Southern Baptist Theological Seminary).
What’s this scary scenario all about? On Tuesday, April 28th, the U.S. Supreme Court began two days of historical oral arguments to decide (in June) the answer to this question: Can members of the same sex get married?
An ominous moment of truth struck when Justice Alito asked U.S. Solicitor General Donald Verilli, appearing on behalf of the government, “In the Bob Jones case (more below), the court held that a college was not entitled to tax exempt status if it opposed interracial marriage or interracial dating. So, would the same apply to a university or college if it opposed same-sex marriage?” Verilli explained that he would need to know more specifics, but “It’s certainly going to be an issue. I don’t deny that.”
What about churches? Colleges, religious high schools, grade schools and any other religious institution will confront the same issue. All these institutions are tax-exempt under the same IRS code section. Therefore, the IRS could revoke even local churches’ tax-exempt status. It might take years to reach that level, but if it starts with Christian colleges, it will almost certainly “trickle down” to the local church.
What’s the connection between same-sex marriage and tax-exemption? The same connection that existed between Bob Jones University and tax-exemption. In 1983 the IRS revoked Bob Jones University’s tax exempt status because of its policies on interracial dating and marriage. BJU’s defense? The free exercise of religion. The Court rejected the defense, holding that the government’s goal of eradicating racial discrimination in marriage was more important than BJU’s religious rights. So if the Supreme Court makes same-sex marriage legal nationwide, and a Christian college or grade school refuses to admit same-sex married couples (or children of such a union), the IRS might very well respond as it did to BJU. That would mean if a local church refuses membership to same-sex couples (or preaches against same-sex marriage), the IRS might very well revoke that church’s tax-exemption.
What’s the big deal if a local church is no longer tax-exempt? Two “big deals.” First, while the local church typically doesn’t make a profit (which would be taxable), it does have property. That means property taxes. And the more property and building, the more tax. Most struggle to stay afloat now.
Second, money-givers to the church could no longer deduct what they give. I doubt any of us thinks as we drop our check in the offering plate, “Here’s another deduction”. But it sure would jolt us on that good old 1040! Might be tougher to tithe (or give) faithfully and freely when Uncle Sam offers no credit!
Aren’t we far off from no more tithing-tax-deduction? Probably. And it may never come. But: if our giving were no longer tax-deductible, would we give less? (Some Christians look a little Scrooge-like at offering time now! That was back in New Jersey long ago.) And that brings us full-circle to Michael Farris’ provoking declaration:
“We must decide which is more important to us — our tax exemption or our religious convictions.”
Now is the time! Since I’m not the pastor now, nobody can accuse me of being money-hungry. (So what if they do? Their argument would be with Jesus, not me.) I want to see SonRise grow stronger and healthier, but I don’t have a horse in this race, as they say. And I firmly believe that one sign of a church’s spiritual health is the giving of its members. If the Lord doesn’t have my money, he probably doesn’t have my heart. Before the tax storm hits (if it will, only the Lord knows) we would be wise to examine our giving.
Some Scriptures to study as we consider all this . . .
Do not lay up for yourselves treasures on earth,
where moth and rust destroy and where thieves break in and steal,
but lay up treasures for yourselves in heaven,
where neither moth nor rust destroys and where thieves do not break in and steal.
For where your treasure is, there your heart will be also (Matthew 6:16-18).
“The silver is mine and the gold is mine,” declares the LORD Almighty (Haggai 2:8).
Remember the LORD your God,
for it is he who gives you the ability to produce wealth (Deuteronomy 8:18).
No one can serve two masters,
for either he will hate the one and love the other,
or he will be devoted to the one and despise the other.
You cannot serve God and money (Matthew 6:24).
Be on your guard against all kinds of greed;
a man’s life does not consist in the abundance of his possessions (Luke 12:15).
See that you also excel in this grace of giving (2 Corinthians 8:7).
Now he who supplies seed to the sower and bread for food
will also supply and increase your store of seed
and will enlarge the harvest of your righteousness.
You will be enriched in every way
so that you can be generous on every occasion (2 Corinthians 9:10,11).
The final quote below isn’t Scripture, but maybe should be. (I wonder if God regrets not having Paul write this? Just kidding.) It’s from martyred missionary Jim Eliott–words we shouldn’t skim but soak in . . .
He is no fool who gives what he cannot keep
to gain what he cannot lose.
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