IRS Notice 2020-36 page 7 it states:
” (2) The central organization’s relationship with its subordinate organizations. Consistent with Rev. Proc. 80-27, section 3.02(1) of the proposed revenue procedure requires a central organization to establish that each subordinate organization to be included in the group exemption letter be affiliated with the central organization and subject to its general supervision or control. Rev. Proc. 80-27, however, does not define the terms “affiliation,” “general supervision,” or “control.” This lack of definition has caused confusion and created a lack of consistency for both the IRS and central organizations. Accordingly, these terms are described in greater detail in sections 3.02(2), 3.02(3), and 3.02(4) of the proposed revenue procedure. Further, section 3.02(5) of the proposed revenue procedure provides that the descriptions of “general supervision” and “control” apply only for purposes of the proposed revenue procedure and § 1.6033-2(d) of the Treasury Regulations (relating to group returns).
HERE IS THE PROPOSED RULING of what SUPERVISION and CONTROL mean:
Rev. Proc. 80-27 SECTION 3.
.02 The central organization’s relationship with its subordinate organizations. (1) In general. A central organization must establish that each subordinate organization to be included in the group exemption letter is affiliated with the central organization (as described in section 3.02(2) of this revenue procedure) and subject to its general supervision (as described in section 3.02(3) of this revenue procedure) or control (as described in section 3.02(4) of this revenue procedure).
(2) Affiliation. A subordinate organization’s affiliation with the central organization is demonstrated by the entirety of the information required to be submitted in section 5.03 of this revenue procedure.
(3) General supervision. A subordinate organization is subject to the central organization’s general supervision if the central organization —
(a) annually obtains, reviews, and retains information on the subordinate organization’s finances, activities, and compliance with annual filing requirements (see section 7 of this revenue procedure), and
(b) transmits written information to (or otherwise educates) the subordinate organization about the requirements to maintain tax-exempt status under the appropriate paragraph of § 501(c), including annual filing requirements (see section 7 of this revenue procedure).
(4) Control. A subordinate organization is subject to the central organization’s control if —
(a) The central organization appoints a majority of the subordinate organization’s officers, directors, or trustees; or
(b) A majority of the subordinate organization’s officers, directors, or trustees are officers, directors, or trustees of the central organization.
How The IRS Plans To Destroy Southern Baptist Autonomy
The Southern Baptist Convention (SBC) is America’s largest protestant conservative denomination. What makes being part of the SBC unique is that it allows all churches to be autonomous. Each church is independent of the other, and there is no hierarchical leadership structure. This means that the local church body has the right to select their own leadership, structure, and rules. The local church can pretty much do whatever they want with little repercussion from the SBC.
Now given the fact that they are the largest conservative denomination, this makes them a threat to the progressive liberal ideologies that our government currently adheres to. Thus as with any government who feels threatened by a group with large influence, the most common tactic that governments use is to destabilize and subdue the threat. This is what is actually happening right now. As we speak, the IRS is currently revamping its ruling on Group Exemptions as documented in IRS Notice 2020-36 which states, a central organization exercise control over subordinate organizations.
IRS Notice 2020-36 page 7 states in short, “A central organization must establish that each subordinate organization to be included in the group exemption letter is affiliated with the central organization (as described in section 3.02(2) of this revenue procedure) and subject to its general supervision (as described in section 3.02(3) of this revenue procedure) or control (as described in section 3.02(4) of this revenue procedure).”
The IRS plans to define “control” as “(a) The central organization appoints a majority of the subordinate organization’s officers, directors, or trustees; or (b) A majority of the subordinate organization’s officers, directors, or trustees are officers, directors, or trustees of the central organization.”
If my interpretation of this is correct, then the SBC will be required to appoint “officers, directors, or trustees” into the leadership of the local church, thus ending church autonomy as we know it.
IRS Notice 2020-36 page 7 it states:
” (2) The central organization’s relationship with its subordinate organizations. Consistent with Rev. Proc. 80-27, section 3.02(1) of the proposed revenue procedure requires a central organization to establish that each subordinate organization to be included in the group exemption letter be affiliated with the central organization and subject to its general supervision or control. Rev. Proc. 80-27, however, does not define the terms “affiliation,” “general supervision,” or “control.” This lack of definition has caused confusion and created a lack of consistency for both the IRS and central organizations. Accordingly, these terms are described in greater detail in sections 3.02(2), 3.02(3), and 3.02(4) of the proposed revenue procedure. Further, section 3.02(5) of the proposed revenue procedure provides that the descriptions of “general supervision” and “control” apply only for purposes of the proposed revenue procedure and § 1.6033-2(d) of the Treasury Regulations (relating to group returns).
HERE IS THE PROPOSED RULING of what SUPERVISION and CONTROL mean:
Rev. Proc. 80-27 SECTION 3.
.02 The central organization’s relationship with its subordinate organizations. (1) In general. A central organization must establish that each subordinate organization to be included in the group exemption letter is affiliated with the central organization (as described in section 3.02(2) of this revenue procedure) and subject to its general supervision (as described in section 3.02(3) of this revenue procedure) or control (as described in section 3.02(4) of this revenue procedure).
(2) Affiliation. A subordinate organization’s affiliation with the central organization is demonstrated by the entirety of the information required to be submitted in section 5.03 of this revenue procedure.
(3) General supervision. A subordinate organization is subject to the central organization’s general supervision if the central organization —
(a) annually obtains, reviews, and retains information on the subordinate organization’s finances, activities, and compliance with annual filing requirements (see section 7 of this revenue procedure), and
(b) transmits written information to (or otherwise educates) the subordinate organization about the requirements to maintain tax-exempt status under the appropriate paragraph of § 501(c), including annual filing requirements (see section 7 of this revenue procedure).
(4) Control. A subordinate organization is subject to the central organization’s control if —
(a) The central organization appoints a majority of the subordinate organization’s officers, directors, or trustees; or
(b) A majority of the subordinate organization’s officers, directors, or trustees are officers, directors, or trustees of the central organization.
It’s time the Southern Baptist church wakes up! They have always been hands-off when it came to politics believing that they would be left alone. But as we all can see, they are now being targeted by the government. Now the question is, what is the governments end game? It is really quite simple. The government will infiltrate the leadership, and place their puppets in power. This will in turn weaken the conservative foundation of the church and nullify the churches conservative influence.
What are your thoughts? Am I right or wrong?
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