Quick Reference Guide for Pastors

of New Testament Churches

For His Glory

Jerald Finney
 Copyright © February, 2011 by Jerald Finney
Published by Kerygma Publishing Company
P.O. Box 1346; Austin TX 78767-1346
Printed in the United States of America

Contact Jerald Finney at:

Home phone: 512-385-0761
Cell phone: 512-785-8445
E-mail: jerald.finney@sbcglobal.net
Church and State Law Website: churchandstatelaw.com
Separation of Church and State Law Blog:
jeraldfinney.wordpress.com

The eleven “Marks of a New Testament Church”:

“1. Its Head and Founder—CHRIST. He is the lawgiver; the
Church is only the executive. (Matt. 16:18; Col. 1:18.)
“2. Its only rule of faith and practice—THE BIBLE. (II Tim.
3:15-17.)
“3. Its name—‘CHURCH,’ ‘CHURCHES.’ (Matt. 16:18; Rev. 22:16.)
“4. Its polity—CONGREGATIONAL—all members equal. (Matt.
20:24-28; Matt. 23:5- 12.)
“5. Its members—only saved people. (Eph 2:21-22; I Peter 2:5.)
“6. Its ordinances—BELIEVER’S BAPTISM, FOLLOWED BY THE
LORD’S SUPPER. (Matt. 28:19-20.)
“7. Its officers—PASTORS AND DEACONS. (I Tim. 3:1-16.)
“8. Its work—getting folks saved, baptizing them (with a
baptism that meets all the requirements of God’s Word),
teaching them (‘to observe all things whatsoever I have
commanded you’). (Matt. 28:16-20.)
“9. Its financial plan—‘Even so (TITHES and OFFERINGS) hath
the Lord ordained that they which preach the gospel should
live of the gospel.’ (I Cor. 9.14.)
“10. Its weapons of warfare—spiritual, not carnal. (II Cor. 10:4;
Eph. 6:10-20.)
“11. Its independence—separation of Church and State. (Matt.
22:21.)”

J. M. Carroll, The Trail of Blood, (Distributed by Ashland Avenue

Baptist Church, 163 N. Ashland Avenue, Lexington KY 40502,
606-266-4341), pp. 4-5.

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 Quick Reference Guide for Pastors of New
Testament Churches
This pamphlet is meant to help members of New Testament
churches who already have a working knowledge of the relevant
biblical, legal, and historical principles, facts, and information
concerning the issue of separation of church and state. The author
assumes that the reader understands (1) the basic facts about
incorporation, Internal Revenue Code 501(c)(3) (“501(c)(3)”) status
for churches, and other devices which make a church a legal entity
with an additional head other than the Lord Jesus Christ; and (2) the
basics about the Declaration of Trust.
All Americans, including believers, are citizens of both their state
and their nation. As such, they are legal entities. They can function
legally, sue, be sued and charged with crime.
A lost person is born of the flesh only, and a believer is born of
flesh and of spirit (Jn. 3:3-8). Every believer individually is a temple
of God (1 Co. 3:16, 6:19). A lost person is born of the flesh only and
a temporal citizen of the civil government in which he resides; a
believer, unlike a lost person, is not only a citizen in the flesh of his
civil government, but also, as a born again spiritual entity, an eternal
citizen of heaven.
A believer is not subject to civil government as to spiritual
matters (See, e.g., Ac. 5:29, Ro. 12, 13). Although tyrannical civil
government can persecute or kill the body of a believer, it cannot
destroy the spirit and soul of a believer. Therefore, believers are
instructed to “fear him which can destroy both body and soul in hell,”
not them that kill the body (Mt. 10:28, Lu. 12:4).
Some believers are, and all believers should be, members of a
local, autonomous New Testament church. As members of a New
Testament church, believers within a church as spiritual stones “are
built up a spiritual house, an holy priesthood, to offer up spiritual
sacrifices, acceptable to God by Jesus Christ” who is the “chief corner
stone” of the church (1 Pe. 2:4-6). Together, the members of a church
are a spiritual body (Ro. 12:4-5, 1 Co. 12:12-27, Ep. 4:4, 15-16).
Christ is the only Head of a New Testament Church which is a
spiritual body only (Ep. 1:22-23, 4:15-16, Col. 2:19). New Testament

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churches are not subject to civil government in any way since they
are not legal entities. Although a tyrannical civil government can
take or destroy property, it cannot destroy a New Testament church.
A New Testament church operates according to the principles of
the New Testament. She is autonomous and Christ is her only Head.
She is a spiritual, not a legal, entity. She owns no property, real or
personal. Her members can meet at a fixed location, carry children
and/or others to church meetings and events in buses and/or other
vehicles, support missionaries, provide for her pastor, have regular
services, do street preaching and door to door evangelism, etc. A
New Testament church in America can do everything that a state
church can but usually does not do plus much more. As long as she
adheres to other New Testament principles she can, unlike a state
church, be godly without denying the power of God. Unlike a state
church, she keeps her First Amendment protections. Numerous New
Testament churches who use the Declaration of Trust prove this
conclusion.
Under a Declaration of Trust, which is in accordance with civil
law and also biblical principles, the pastor/trustee of a New
Testament church holds the property for the benefit of the true owner
of the property, the Lord Jesus Christ (the beneficiary). The
pastor/trustee lays down his life for the sheep. This is in line with
biblical principle which declares the pastor to be the undershepherd,
ruler, trustee, overseer, and steward of the church body.
A New Testament church holds nothing and owns nothing. A
church which holds or owns any kind of property is not a New
Testament church.
The building a New Testament church meets in is not a church.
The pastor/trustee of a New Testament church is not a church. The
Declaration of Trust is not a church. The trust created by the
Declaration of Trust is neither a legal entity nor a church.
The Declaration of Trust merely declares that the pastor/trustee
will hold property for the benefit of the Lord Jesus Christ, the true
owner and beneficiary. By legal definition and in accordance with
biblical principle, the true owner of the property held thereby is the
Lord Jesus Christ (the beneficiary).

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 This type of Declaration of Trust is a legal way for a trustee to
hold property for the benefit of the named beneficiary who is the
owner of the property held in trust. No legal entity is thereby created.
The pastor/trustee may be held accountable should he violate his
fiduciary duty. The pastor/trustee under the Declaration of Trust is
not the church, but he lays down his life for the church. Should the
pastor/trustee under a Declaration of Trust violate his duties under
God, God will hold him accountable. The church cannot be held
accountable nor can a member of the church other than the
pastor/trustee be held accountable for any violation of fiduciary duty
by the pastor since the church is not a legal entity, nor is she or
anyone other than the pastor the trustee.
Church members give their tithes and offerings to God, not to
the church. The pastor/trustee makes sure that the tithes and offerings
are used for the benefit of God, the Lord Jesus Christ who is the
beneficiary and true owner of the tithes and offerings; that is, for
designated purposes which glorify God: for missions, providing for
the pastor and his family, paying for a place to meet, utility bills for
that meeting place, helping the poor, etc.
A New Testament church does not open a bank account. The
church who opens a bank account is not a New Testament church.
A New Testament church cannot hold a bank account through
trustees. If a church opens a bank account through trustees or through
any other means, that church is a legal, not a spiritual, entity; by
opening a bank account, that church is functioning legally; that
church is not a New Testament church.
The pastor/trustee can open a bank account. If the pastor/trustee
opens a bank account, the church did not open the account. The
pastor/trustee opened the account and the church does not hold the
account. The pastor/trustee holds the account for the benefit of the
Lord Jesus Christ.
The church does not use the funds given in tithes and offerings
and placed in a bank account by the pastor/trustee. The funds in that
account are to be used for the benefit of the Lord Jesus Christ, for
biblically acceptable purposes. The pastor/trustee has a duty under
God to use the funds for the benefit of the Lord Jesus Christ.

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 A church cannot get insurance. If a church gets insurance, she is
no longer a New Testament church; instead, she is a legal entity who
can sue and be sued.
A pastor/trustee of a New Testament church can get insurance.
If the pastor/trustee gets insurance, the church has not gotten
insurance, the pastor/trustee has gotten the insurance, and the church
has remained a New Testament church, a spiritual entity, not a legal
entity.
A pastor/trustee of a New Testament church cannot get insurance
to cover the church since the church is not a legal entity. He can get
insurance on a meeting house, a vehicle, or other property, but he
cannot get insurance to cover the church. If he gets insurance to cover
the church, the church is no longer a New Testament church; she is
a legal entity who is functioning legally and can sue and be sued.
An individual in a New Testament church , as a temporal citizen
of the civil government in which he resides, can be sued or charged
with a crime for a temporal matter, but a New Testament church,
unlike a state church, cannot be sued or charged with a crime since
she is a spiritual entity only, not a legal entity. Anyone in a state
church or New Testament church who agrees with, encourages, or
takes part in the commission of a tort or crime can be sued or charged
with a crime. For example, should a pastor announce a policy that is
criminal or tortious and a crime or tort results, everyone who
acquiesced (even if by silence) to the pastor’s pronouncement may
possibly be included in any resulting suit or criminal charge.
A New Testament church cannot also be a business. A church
who is a business is not a New Testament church. She should not
use business terms as to her affairs, offices, or organization. She
should, under God, use only biblical terms.
A New Testament church cannot operate a business; if a business
is operated in conjunction with the church, the church is not a New
Testament church.
A New Testament church cannot also be a corporation, an
unincorporated association, or any other type of legal entity. She
cannot have employees, a constitution, bylaws, a business plan, job
descriptions, corporate officers, trustees, or any other device or office
associated with business or legal organizations and which are not

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specified in the New Testament. Should she have any of those, she
is not a New Testament church; and, if she is not a corporation, the
state may possibly, depending upon state law, classify her as an
unincorporated association. A New Testament church can have a
statement of faith or a church covenant which explains her biblical
beliefs.
If a church makes a profit, she is not a New Testament church.
The pastor/trustee must assure that all funds are held and used
honestly and in line with biblical principles for the benefit of the
Lord Jesus Christ.
A New Testament church pastor should honor all biblical
guidelines for himself, for his family, and for his position as pastor,
undershepherd, ruler, trustee, overseer, and steward of the church
body. A pastor should be “blameless, the husband of one wife,
vigilant, sober, of good behavior, given to hospitality, apt to teach;
Not given to wine, no striker, not greedy of filthy lucre; but patient,
not a brawler, not covetous; One that ruleth well his own house,
having his children in subjection with all gravity; not a novice, …;
he must have a good report of them which are without…” (See 1 Ti.
3:1-7).
The pastor/trustee should sign checks written on a bank account
which holds funds for the benefit of the Lord Jesus Christ, all deeds,
all titles, and all other documents pertaining to his duties as
pastor/trustee as follows: [Name of pastor], pastor/trustee of [Name
of church]. No one else should sign anything.
The owner named on all titles and deeds should be [Name of
pastor], pastor/trustee of [Name of church].
A New Testament church owns nothing. She cannot own
anything and be a New Testament church. Only a worldly
organization (an artificial person) or person can own anything. If a
church becomes a worldly organization, she thereby acts legally, can
sue and be sued; and, therefore, she is a legal entity and not a New
Testament church. A New Testament church is a spiritual organism
only.

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 Jerald Finney, shown with Pastor Greg Dixon who is head of the
Biblical Law Center, is a believer first and a licensed attorney
second. His legal statements and conclusions in this publication
are based upon American law. His research and legal analysis is
published and anyone can access and analyze his legal
declarations. He can be disciplined or even disbarred by his state
bar for misstating or misrepresenting civil law.

Any lawyer or other Christian who deals with church organization should
understand the biblical principles of government, church, and separation of church
and state. The author believes that for anyone to organize a church outside correct
biblical doctrine dishonors and grieves our Lord. This publication assumes that
the reader understands the biblical principles concerning church, state, and
separation of church and state. If one does not understand those principles or wishes
to know what the author teaches on those subjects, one can go to the following
resources for explanation:

(1) God Betrayed/Separation of Church and State: The Biblical

Principles and the American Application. Part One gives a thorough
analysis of the biblical doctrines of government (Section I), church
(Section II), separation of church and state (Section III). Part Two is a
detailed analysis of the application of those doctrines in the United States
of America and covers the history of religious freedom in America
(Section IV), Supreme Court “separation of church and state”
jurisprudence (Section V), and the union of church and state through
incorporation and 501(c)(3) status (Section VI). God Betrayed is issues
oriented and covers biblical principles as well as historical and legal issues
and facts.
(2) Separation of Church and State/God’s Churches: Spiritual or Legal
Entities? This book will give the pastor who is grounded in the biblical
principles a good basic understanding of the legal methods one can use
to organize a church according to New Testament principles, thereby
honoring the church relationship with the Lord Jesus Christ and
recognizing Him as the sole Head of the local church. The book also
teaches how church incorporation and 501©(3) status violate biblical
principles and griever the Lord Jesus Christ.
(3) Render Unto God the Things that Are His: A Systematic Study of
Romans 13 and Related Verses. This book, more thoroughly than does
God Betrayed, analyzes and interprets verses which are taken out of
context and incorrectly used by some “Christians” and secularists to
justify certain heretical or apostate church actions such as the union of
church and state through, for example, incorporation and 501(c)(3) status.

Go to the books page of churchandstatelaw.com for: (1) links to previews of God

Betrayed and Separation of Church and State/God’s Churches: Spiritual or Legal
Entities? (2) Ordering information and links for these and other books.