Updated Article
3/31/2008
Attorney Letter to Senators - Click here to view (PDF format).
Creflo Dollar Letter to Senators
3/27/2008
Members of the Committee on Finance
United States Senate
Washington, DC 20510
Dear Senators:
As you know, our Church, World Changers Church International, has recently become the subject of an investigation by Senator Grassley. While our attorneys
have provided you with a discussion of our legal arguments, I am writing to explain to you the theological concerns that the letters raise. Specifically, I would
like to describe our religious beliefs regarding the structure and operation of our Church and how Senator Grassley’s inquires probe into our faith as surely as
if he questioned which version of the Bible we use.
As a preliminary matter, I would like to assure you that we believe that, like every other citizen, each Christian has a religious duty to pay taxes and comply
with the law. Three of the four gospels specifically emphasize Jesus’ teaching to his disciples: that we are to render unto Caesar what is due to Caesar, and to
render unto God what is due to God. Matthew 22:21 - "They say unto him, Caesar's. Then saith he unto them, Render therefore unto Caesar the things which are
Caesar's; and unto God the things that are God's." Mark 12:17 - "And Jesus answering said unto them, Render to Caesar the things that are Caesar's, and to God
the things that are God's. And they marveled at him." Luke 20:23-25 - "But he perceived their craftiness, and said unto them, Why tempt ye me? Show me a penny.
Whose image and superscription hath it? They answered and said, Caesar's. And he said unto them, Render therefore unto Caesar the things which be Caesar's, and
unto God the things which be God's." We at World Changers Church believe that all of God’s people are required to pay taxes and that our Church has a scriptural
mandate to comply with the tax laws. We can assure you that our Church makes every effort to comply with the requirements of section 501(c)(3) of the Internal
Revenue Code. If the Committee on Finance has any information to the contrary, we would certainly request that you provide it to us, so that we may take
appropriate action to resolve the problem immediately.
We also believe that the tithe, or 10% of our income, belongs to God, not to the government. Leviticus 27:30 - "And all the tithe of the land, whether of
the seed of the land, or of the fruit of the tree, is the Lord's: it is holy unto the Lord." Because the tithe does not belong to the government, we have
serious concerns when the Senate Finance Committee, or any agency of the government for that matter, evaluates whether the way we use or implement the tithe
is valid. The tithe is a gift from each member of our Church to the Kingdom of God and should not be the subject of review and criticism by members of the
Senate. Asking this of us is no different from asking any other church in America for an itemized list of who put what amount into the collection plate at
last week’s regular Sunday service.
Furthermore, our faith teaches us that our giving should be in secret in order for God to reward us openly. Matthew 6:1-4 - "Take heed that you do not your
alms before men, to be seen of them: otherwise ye have no reward of your Father which is in heaven. Therefore when thou doest thine alms, do not sound a
trumpet before thee, as the hypocrites do in the synagogues and in the streets, that they may have glory of men. Verily I say unto you, They have their
reward. But when thou doest alms, let not thy left hand know what thy right hand doeth: That thine alms may be in secret: and thy Father which seeth in
secret himself shall reward thee openly.” The Bible is very clear on this—when we give in private, our Father rewards us openly, and His favor is evident
to all of those around us. In conjunction with this, our Church has a duty in accordance with Jesus’ proclamation to protect the privacy rights of our
friends and members and the confidences they have placed in us. Our ability to sustain this religious obligation is seriously jeopardized by an open-ended
public governmental investigation like Senator Grassley’s. We believe that is no more appropriate than asking particular parishioners the substance of their
prayers or confessions.
We also believe that we should give of our materials to our teacher because of his spiritual teaching. 1 Corinthians 9:11 - "If we have sown unto you spiritual
things, is it a great thing if we shall reap your carnal things?” Galatians 6:6 - "Let him that is taught in the word communicate unto him that teacheth
in all good things." The Bible teaches us that we should reward our spiritual leaders, and we have been blessed, both within our Church and in our partner churches,
with truly gifted leaders. Like the members of many other religions, we feel as a congregation that we have a duty to honor our teachers.
Finally, we know that God wants us to be rich spiritually, physically and financially. 3 John 2 - “Beloved, I wish above all things that thou mayest prosper
and be in health, even as thy soul prospereth." Psalms 112:3 - "Wealth and riches shall be in his house: and his righteousness endureth for ever." Proverbs
10:22 - "The blessing of the Lord, it maketh rich, and he addeth no sorrow with it." Deuteronomy 8:18 - "But thou shalt remember the Lord thy God; for it is
he that giveth thee power to get wealth, that he may establish his covenant which he sware unto thy fathers, as it is this day." Genesis 13:2 - "And Abram
was very rich in cattle, in silver, and in gold." 1 Timothy 6:17 - "Charge them that are rich in this world, that they be not highminded, nor trust in
uncertain riches, but in the living God, who giveth us richly all things to enjoy." God wants us to succeed—not to want—after all, we are His children.
Being spiritually, physically and financially healthy is an outward sign of God’s favor, and we celebrate that blessing.
Like any other church in America, World Changers has deeply held religious beliefs, and we must protest any kind of evaluation of those beliefs by a member
of the United States Senate. As much as we would like to provide information to the Senator, we simply must do everything within our power to protect our
Church and its members from public scrutiny and a Congressional evaluation of the validity of our beliefs. We have no choice, therefore, but to decline to
provide Senator Grassley with a response to his inquiries. We are confident that you will agree that this inquiry speaks to the very heart of our First
Amendment rights and will concur that compelling a response would certainly violate the Separation of Church and State.
May God bless you and keep you,
Faithfully,
Creflo A. Dollar
Letter to Senators Baucus, Grassley
3/27/2008
Members of the Committee on Finance
United States Senate
Washington, DC 20510
Dear Senators:
On behalf of World Changers Church International (the “Church” or “World Changers”), I am writing in response to a letter from Senators Baucus and Grassley that my client received on March __, 2008. That letter requests a response to questions originally set forth in a letter from Senator Grassley dated November 5, 2007. I have attached copies of both letters for your convenience. Since the recent letter suggests that the entire Committee on Finance may be evaluating issues involving the Church, I want to direct our reply to each of you. As you may know, my client has grave concerns about the implications of Senator Grassley’s inquiry, and we respectfully request that you consider the full panoply of issues that may arise if the Committee initiates a formal investigation of the Church.
Senator Grassley’s Letter Raises Serious First Amendment Concerns
Senator Grassley’s inquiries relate, not to the Church’s experience with the Internal Revenue Service, but rather to the Church’s own internal operations. Every one of Senator Grassley’s 27 questions probes the religious practices and structure of the Church; in other words, Senator Grassley is seeking to investigate and judge the religious practices of the Church. This unprecedented inquiry into the religious activities of a church clearly raises paramount First Amendment concerns based on an excessive entanglement of the government in ecclesiastical matters.
The Church has a deeply held set of religious beliefs governing the obligations of its members both to pay taxes and to support the Church, as well as the internal operations of the Church. For your benefit, Creflo A. Dollar, Senior Pastor of the Church, has prepared an expression of these beliefs attached to this letter. As you can see, the Church holds the following beliefs sacred:
- That the Church is to render to the government what is due to the government, and to render to God what is due to God;
- That the tithe, or 10% of one’s income, belongs to God;
- That the congregation’s giving should be done in secret in order for God to reward its members openly;
- That the congregation should give to its teacher because of his spiritual teaching;
- That God wants His people to be rich spiritually, physically and financially.
Each of the six ministries that received a letter from Senator Grassley shares some of these beliefs. Specifically, each is a member of the Word of Faith movement and believes in the Prosperity Gospel, a Scripturally-based theology that God’s devout followers and earthly leaders will prosper and be successful in all they do, including in financial matters, as the outward expression of His favor.
It is unclear why these specific churches, and not others, received inquiries from Senator Grassley. We can only assume it is because of Senator Grassley’s distaste for, or disagreement with, these churches’ theology and religious practices. While we appreciate that Senator Grassley personally believes in a “humble church and a humble minister spreading the Gospel,”1 the First Amendment guarantees that all Americans are free to worship in accordance with their own religious beliefs, regardless of whether other citizens or elected officials share those beliefs. Senator Grassley’s comments to the media, however, suggest that the basis for his concerns may be grounded in his own theology. For example, Senator Grassley has questioned the religious beliefs and practices of the churches in question, stating “Jesus came into the city of Jerusalem on a donkey. Do these ministers really need Bentleys and Rolls-Royces to spread the Gospel?”2 He has also implied that his own religious beliefs should inform practices at other churches: “As
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1http://www.latimes.com/news/nationworld/politics/la-naprosperity12nov12,1,6526447.story?coll=la-news-politics-national&track=crosspromo.
2http://www.latimes.com/news/nationworld/politics/la-naprosperity12nov12,1,6526447.story?coll=la-news-politics-national&track=crosspromo.
a Christian myself, and a person who believes in tithing, I feel I have a right to know where my money goes.”3
The Church agrees that its members should be entitled to review its audited financial statements and, in fact, it provides its members such an opportunity. But it emphatically disagrees that its organization, finances or religious practices should be evaluated in terms of Senator Grassley’s particular views, or indeed the religious outlook of any other member of the Senate. Moreover, the statements by Senator Grassley suggest that he may be substituting his own judgment for that of the members of the churches in question. Needless to say, based on the Senator’s various media statements, the Church is deeply worried that his investigation will immediately devolve into criticism or even disparagement of the Church’s theology and activities.
Many religious organizations across America in addition to World Changers, are extremely concerned about the implications of Senator Grassley’s investigation of these particular six ministries. It appears to be Senator Grassley’s contention that any church with which he may disagree doctrinally can be subjected to a public investigation by the Senate, without regard to the special treatment of religious organizations under the Constitution or the rules and procedural safeguards otherwise applicable to church audits conducted by the Internal Revenue Service (“IRS”). It is not the role of the Committee on Finance to investigate churches and subject them to public criticism or disparagement, however. In fact,
[P]roof of entitlement to [tax] exemption does not include proving the validity of the religious doctrines or beliefs of the applicant or its members. It is government’s duty to “make room for as wide a variety of beliefs and creeds as the spiritual needs of man deem necessary.” Zorach v. Clausen, 343 U.S. 306 (1952).4
In light of this principle, the tax administrator has long refused to evaluate the validity of an organization’s religious beliefs. We do not understand why Senator Grassley believes that the standard he should use is different from that of the IRS. A cornerstone of religious freedom in this country is the ability to worship free from public judgment about the validity of one’s religious beliefs, and the Church is concerned that Senator Grassley’s demands place this principle in grave jeopardy.
An Examination of the Church Should be Conducted in Accordance with the Internal Revenue Code
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3http://grassley.senate.gov/public/index.cfm?FuseAction=Blogs.Detail&Blog_id=b7acbccf-a43a-46c9-b188-82c8db4bb155&Year=2007.
4Internal Revenue Manual 7.25.3.6.4.
Congress has previously considered the proper roles and responsibilities of government and religion and enacted
legislation addressing the intersection of the two. Recognizing that churches are unlike other tax-exempt organizations, Congress has, on several occasions,
granted religious organizations special treatment pursuant to the Internal Revenue Code (the “Code”). For instance, churches are not required to file Form
990, the annual information return required of other tax-exempt organizations.5 Churches are also not required, as other tax-exempt organizations are, to
apply for tax-exemption6 or to make certain information available for public inspection.7 World Changers is organized as a church under section
170(b)(1)(A)(i) and complies with its legal obligations under the Code. Pursuant to the Internal Revenue Code, however, the Church is not required
to apply for recognition of its tax-exempt status, file annual Form 990 information returns, or disclose the returns, or the information that would
be in them, to the general public. Nevertheless, without regard to these special rules, Senator Grassley’s letter demands detailed information from
the Church that it is not otherwise required to provide to the federal government or the general public.8 Senator Grassley has also suggested that
the Church, and the other churches to which he sent similar demands, are “thumb[ing] their noses at the laws governing their preferred tax
treatment,”9 despite the fact that, by Senator Grassley’s own admission,10 there is no factual evidence of noncompliance by these ministries.
Furthermore, Senator Grassley’s letter conflicts with the special procedural rules that allow for
the government’s examination of religious organizations provided by section 7611 of the Code, a unique set of procedures that Senator Grassley himself
helped draft in 1984. One of these core protections is that, before the IRS initiates an examination of a church, an appropriately senior official at
the Treasury Department must reasonably believe, on the basis of facts and circumstances recorded in writing, that the church is either not entitled to
tax exemption or engaged in activities that are subject to tax.11 Senator Grassley’s inquiry provides none of the
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5Section 6033(a)(3) of the Code. All section references are to the Internal Revenue Code of 1986, as amended.
6Section 508(c)(1).
7Section 6104(a) and (b).
8While the Church is not legally required to provide any of this information to the general public or the government outside of the course of a valid examination, the Church routinely provides any member of its congregation its audited financial statements to review.
9http://www.ajc.com/news/content/metro/stories/2007/12/06/televangelist_1206.html?cxntlid=homepage_tab_newstab.
10Add cite.
11Section 7611(a)(1).
protections described in section 7611, and, indeed, the very nature of his questions suggest that he has formed no such “reasonable belief” but instead is using the investigation as an open-ended fishing expedition for determining whether any such questionable facts or circumstances actually exist. The Church is understandably concerned that this approach contravenes both the letter and the spirit of section 7611.
Additionally, all taxpayers are guaranteed under section 6103 that information related to their tax matters will remain private and confidential within the IRS. The pattern of recent investigations of various tax-exempt organizations by Senator Grassley, however, is to make all taxpayer information available to the public, and even prominently posted on the Senate’s website. By providing both letters to the media, Senator Grassley has plainly demonstrated a similar intention in this case. While the Church has nothing to hide, it is not legally required to forfeit its right to confidentiality or the other procedural protections under sections 6103 and 7611, and it is gravely disturbed by the potential of a public investigation by the Committee on Finance substantially eroding its privacy rights and disturbing its religious worship.
Finally, the IRS is fully capable of examining the Church, if that is appropriate, without invoking the investigative or oversight powers of the Senate or the Committee on Finance. Senator Grassley has stated that, “I can’t tell [the IRS] what to do. I can’t refer anything to them unless I know something is wrong. And I don’t know if anything’s wrong until we get the information.”12 That statement, however, is completely contrary to the long history of interactions between the Congress and the IRS. As you know, members of Congress can—and do—routinely refer information regarding taxpayers to the IRS for its consideration, even when such information is based only on unsupported allegations, precisely because the IRS, not Congress or its committees, is the appropriate agency to assess the validity of unsubstantiated complaints or rumors and, if warranted, to conduct a tax examination. Likewise, if the Committee on Finance wishes to conduct oversight of the operation of current law, or the efficacy of the IRS in examining churches, we would respectfully suggest that those inquiries should be directed to the IRS, and not to constitutionally-protected churches that are not even suspected of any wrongful activities. Otherwise, the Committee will inevitably be drawn into an open-ended investigation of the theology and practices of religious organizations like the Church.
As you can see, Senator Grassley’s inquiry raises a number of serious concerns, and we believe that the IRS, not the Committee on Finance, is the proper governmental entity to examine the Church, if any such examination is necessary. In light of these concerns, we respectfully request that the entire Committee on Finance evaluate, on the
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12http://ap.google.com/article/ALeqM5hyJXUzspCsKqZSfzvWuBli3_DM-gD8TC9OBG0.
record, whether to issue a subpoena to the Church. Furthermore, if the Committee on Finance chooses to issue a subpoena to the Church, we request that the Committee guarantee that the Church will be entitled to the same privacy rights as if it were the subject of an IRS investigation. To do any less would be to undermine the essence of the First Amendment
Sincerely,
Marcus S. Owens
Archive Article
November, 2007
The Honorable Max Baucus
Chairman, Committee on Finance
United States Senate
511 Hart Senate Office Building
Washington, DC 20510
The Honorable Charles E. Grassley
Ranking Member, Committee on Finance
United States Senate
135 Hart Senate Office Building
Washington, DC 20510
Re: World Changers Church International
Dear Sirs:
On behalf of World Changers Church International (the "Church"), I am writing regarding the letter my client received on November 5, 2007 from Senator Grassley inquiring into its religious practices and operations. On the same day that my client received its letter, five other churches received similar letters. We would like to draw your attention to a number of concerns that these letters raise.
Each of the churches that received a letter from Senator Grassley, including World Changers Church International, practices a religion theology involving the "Prosperity Gospel," a deeply held religious belief that God's devout followers and earthly leaders will prosper and be successful in all they do, including in financial matters, as the outward expression of His favor. This belief, like any number of other religious doctrines, is grounded in Scripture.1 These six churches are part of the rich tapestry of religion in America2 and reach a combined audience of several hundred thousand worshipers. While, as is true with most religious beliefs, not all religions or denominations subscribe to the Prosperity Gospel, this country has a long tradition of celebrating—and protecting—the diversity of the religious beliefs of its citizens. That longstanding principle of tolerance is even more important in these times of strife triggered by religious differences elsewhere in this world.
To avoid entanglement between particular churches and the government, the founders of our country erected, in the words of Thomas Jefferson, "a wall separation between Church and State"3 by enacting the free exercise and non-establishment clauses of the First Amendment. In 1984, recognizing the delicate balance between the government's power to examine churches and the expression of religious beliefs, Senator Grassley introduced legislation that, when ultimately enacted, provided special rules with which the Internal Revenue Service (the "IRS") must comply when examining churches. These rules, the Church Audit Procedures of section 7611 of the Internal Revenue Code,4 are designed to permit the IRS to ensure that religious organizations comply with federal tax laws and, at the same time, preserve and protect the ability of citizens to worship in accordance with their religious beliefs without fear of unwarranted government interference. Indeed, in the legislative history underlying section 7611, the Senate Finance Committee Report from 1984 outlined its rationale for the legislation: "the committee is aware of the special problems that arise when the Internal Revenue Service (or any governmental agency) examines the records of a church, including problems of separation of church and state and the special relationship of a church to its members."5
The Church's first Amendment rights and the problems that section 7611 was designed to prevent are implicated by the recent request for information. While we applaud Senator Grassley's dedication to tax law oversight and we can assure you that the church is willing to comply with a proper request for information, we believe that the IRS, through the framework of section 7611, is the appropriate governmental body to review these sensitive matters. Therefore, we respectfully request that Senator Grassley, or the full Senate Finance Committee, refer any information regarding federal tax compliance concerns to the IRS for the agency to evaluate.
This approach is not without precedent: In the 1980's, the late Representative Jake Pickle, then chairman of the House Ways & Means Oversight Subcommittee, chose a similar course of action when he asked the IRS to review concerns about television ministries. A referral would permit Senator Grassley and the Senate Finance Committee to discharge their obligation to oversee federal tax administration without running the risk of government entanglement in the church's religious beliefs and practices. Moreover, in the course of an IRS review, the church would be guaranteed taxpayer privacy rights in accordance with section 6103 of the Code, further ensuring that the government would not infringe on its members' rights to worship freely.
If Senator Baucus, or the majority of the Senate Finance committee, believes that it is appropriate for the church to respond to Senator Grassley's questions, then we respectfully request that the Senate Finance Committee provide an appropriate legal context for the review, as would be reflected by a formal subpoena for the information. Congress has wisely determined that religious organizations should not be subject to the same public filing requirements as other charitable organizations and, likewise, we believe that the religious doctrine and practices of a church should not be held out for the world to evaluate as a result of responding to Congressional inquiries. We are concerned, for example, that some of the information requested would not be in the public domain even if churches were required to comply with these same filing requirements as other charitable organizations. In this instance, we are acutely aware of the potential for some members of the general public to disparage or belittle the Church's sincerely held religious beliefs, and we want to protect the Church and its members from this possibility. If a subpoena were issued, the Church and its members could be afforded certain confidentiality protections, perhaps mirroring the privacy rights of section 6103, which would reduce the likelihood of any public judgment regarding its religious beliefs.
We appreciate your sensitivity to these issues and look forward to hearing from you. If you would like to discuss any of these issues please do not hesitate to call me.
Sincerely,
Marcus S. Owens
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1For instance, verses frequently citied by proponents of this theological doctrine include Deuteronomy 29:9 ("Keep therefore the words of this covenant, and do them, that ye may prosper in all that ye do.") and Psalm 1:1-3 ("Blessed is the man that walketh not in the counsel of the ungodly, nor standeth in the way of sinners, nor sitteth in the seat of the scornful. But his delight is in the law of the LORD; and in his law doth he mediate day and night. And he shall be like a tree planted by the rivers of water, that bringeth forth his fruit in his season; his leaf also shall not wither; and whatsoever he doeth shall prosper.").
2Numerous other churches, predominately Evangelical or Charismatic Christians, also practice their religion in accordance with the Prosperity Gospel.
3Letter from Thomas Jefferson to Messer's Nehemiah Dodge, Ephraim Robbins and Stephen S. Nelson, a committee of the Danbury Baptist association in the state of Connecticut (Jan. 1, 1802) available at http://www.loc.gov/loc/lcib/9806/danpost.html.
4All section references are to the Internal Revenue Code of 1986, as amended (the "Code").
5S.PRT. 98-169 at 873.
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