Constitution Party Official Position Regarding Church Incorporation

Will religious freedom be written out of our history?

Some (including the ACLU and the West Virginia Legislature) argue that we must amend the West Virginia Constitution because current law treats religious organizations differently than non-religious entities by denying their First Amendment right to incorporate.  Actually, that is the point of the First Amendment – “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof.” NO law! Churches and religious organizations CANNOT be put under the laws of incorporation; they CANNOT be treated as a creation of the government as corporations are.

 IRS Pub 1828 says; “Churches that meet the requirements of IRC Section 501(c)(3) [which simply means they are churches] are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS.”

An incorporated church might become “tax exempt” (subject to the whims of the government and the bureaucrats running it!) but an unincorporated church is “non-taxable.”

Also from Pub 1828, Congress has enacted special tax laws that apply to churches, religious organizations and ministers in recognition of their unique status in American society and of their rights guaranteed by the First Amendment of the Constitution of the United States.  Churches and religious organizations are generally exempt from income tax and receive other favorable treatment under the tax law;”

 The West Virginia Constitution includes  “Provisions may be made by general laws for securing the title to church property, and for the sale and transfer thereof, so that it shall be held, used, or transferred for the purposes of such church, or religious denomination,” and that is why West Virginia has special laws for churches, including also exempting church property from taxation:  “(5) Property used exclusively for divine worship; (6) Parsonages and the household goods and furniture pertaining thereto; (7) Mortgages, bonds and other evidence of indebtedness in the hands of bona fide owners and holders hereafter issued and sold by churches and religious societies for the purposes of securing money to be used in the erection of church buildings used exclusively for divine worship or for the purpose of paying indebtedness thereon;” as well as cemeteries and benevolent property such as schools, orphanages, hospitals.

The prohibition on incorporating is REAL separation of church and state, as intended by the First Amendment.  The founders of our constitutional republic and of our state clearly believed that churches must be free of government control.

However, some people disagree with this foundational principle and want to eliminate the freedom and independence of the church that our Constitution and laws are based on.

 The West Virginia Nonprofit Corporation Act (2002 HB 2899, WV Code Chapter 31E) is a gargantuan law that, I’m fairly certain, covers every aspect of running a church that was left out of the Bible.  The authorizing bill was 140 pages; so it’s pretty likely that (contrary to what the Legislature claims) the state WILL tell churches how to run their organizations.

Furthermore . . . Do you realize that West Virginia is the lone holdout on keeping churches free of government?  Just imagine what the IRS can do, what restrictions it can impose, what chains it can use to bind Christ’s church, when that pesky holdout is eliminated?  If ALL churches are incorporated, then Pub 1828 can be re-written without the current reminders that churches are special and separate and naturally free of government control.  Yes, a lot of laws can be re-written. . . .

Every single church will then fall under the section of Pub 1828, titled, Political Campaign Activity. “Under the Internal Revenue Code, all IRC Section 501(c)(3) organizations, including churches and religious organizations, are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.”  etcetera, etcetera, etcetera.

It might even take away the church’s right to “Issue Advocacy.”  Yes, that IS still allowed.

Do the churches even care if they are under the government thumb?  Maybe not!  It’s a convenient “out” to say “I’m not allowed to participate in political activism.”  The main concern is not to offend anyone.  The donations might stop flowing in. 

 The problem with religious organizations is that they’re made up of fallible humans.  And, just like the evil elitists that we oppose, these humans can succumb to greed.  The churches want their donations and the donors want to deduct it from their income tax. 

Tax-exempt donations are a natural right that is still allowed, but the IRS has made encroachments. 

It has enacted recordkeeping rules, substantiation rules, and – the biggest one – requiring charitable deductions to be lumped with all other deductions on the Long Form and the total amount to exceed the Standard Deduction.  All this effectively means that most people no longer bother with it.

Where will it stop?  It WON’T stop unless we stop it!  Who will stand up for Christ’s church?

Would you like to download a copy of this? Here you go!

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Our Position Statement on 2022 Constitutional Amendments

What do you think our official position on these constitutional Amendments? Let us know

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The Constitution Party of West Virginia supports Amendment 1
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West Virginia Amendment 1,
….Clarification of the Judiciary’s Role in Impeachment Proceedings Amendment
Clarifying that courts have no authority or jurisdiction to intercede or intervene in or interfere with impeachment proceedings of the House of Delegates or the Senate; and specifying that a judgment rendered by the Senate following an impeachment trial is not reviewable by any court of this state.


The constitution gives the sole power of impeachment to the House of Delegates and the sole power to try impeachments to the Senate. The amendment would simply clarify that “no court of this state” has any role at all, either in impeachment proceedings or in review of the outcome.

The court acted improperly in 2018 when the Supreme Court of Appeals prevented the Senate from conducting an impeachment trial of Supreme Court Justices when temporary (substitute) justices ruled that the impeachment proceedings violated the state constitution’s separation of powers clause. This is a ludicrous claim since the constitution allows that, “Any officer of the state may be impeached for maladministration, corruption, incompetency, gross immorality, neglect of duty, or any high crime or misdemeanor.” And, only the legislature may impeach.


This clarification is necessary to prevent any future errors of this kind.


The Constitution Party of West Virginia opposes Amendment 2
….West Virginia Amendment 2
….Property Tax Modernization Amendment To amend the State Constitution by providing the Legislature with authority to exempt tangible machinery and equipment personal property directly used in business activity and tangible inventory, personal property directly used in business activity, and personal property tax on motor vehicles from ad valorem property taxation by general law.


….First: Don’t be fooled. Although formally named the “Authorize Tax Exemptions for Vehicles and Personal Property Used for Business Amendment,” it does not authorize a single exemption; it only authorizes the Legislature to consider the matter sometime in the future.

….Second: Even though West Virginia has had Billion Dollar surpluses in recent years, there is actually no plan or incentive to reduce the tax burden on regular citizens.

As Governor Justice has said, the only reason the vehicle tax is included in Amendment 2 is to “get your vote.” What the Legislature wants is the constitutional ability to eliminate taxes on property, equipment and inventory used in business and manufacturing. They view this tax as a hindrance to business which discourages new business from locating in the state and they currently use an exemption of this tax as an incentive for new businesses to start up or move here.

….Third: Property tax is a county tax, administered by the counties. IF the Legislature were inclined to reduce our tax burden, it could easily – and without changing the constitution – have reduced the state income tax. The House has voted three times to reduce the state income tax but the Senate opposed it every time. Why are senators so unwilling to work within their own sphere of authority, attempting instead to commandeer the authority of counties and supplant the officials that are closer to the people?

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The Constitution Party of West Virginia (strongly) opposes Amendment 3
….West Virginia Amendment 3
….Incorporation of Churches or Religious Denominations Amendment To Authorize the incorporation of ….churches or religious denominations.

The current/original wording of West Virginia Constitution, Article 6, Section 47:
“No charter of incorporation shall be granted to any church or religious denomination. Provisions may be made by general laws for securing the title to church property, and for the sale and transfer thereof, so that it shall be held, used, or transferred for the purposes of such church, or religious denomination.”

….Question 1: Why does the Legislature want this amendment passed? Perhaps it is to bring the constitution in line with W Va Code. Yes, that’s the opposite of proper law-making. But. . . . When HB 2899 (The West Virginia Nonprofit Corporation Act) was passed in 2002, it contained this line: “(b) No charters or certificates of incorporation may be granted or issued to any church or religious denomination.” Yet, somehow, that line is omitted from Code (Chapter 31E), and “religious” is inserted as a lawful purpose. Ask our law-makers how this happened! Every single church incorporation in this state is illegal because it is unconstitutional.

….Question 2: What about separation of church and state?
The founders of our constitutional republic and of our state clearly believed that churches must be free of government control. Corporations, however, are creations of government and must operate under its prescribed laws.
The West Virginia Nonprofit Corporation Act (2002, HB 2899) is a gargantuan law that, I’m fairly certain, covers every aspect of running a church that was left out of the Bible.

It is a fundamental truth that if our laws are in accordance with God’s laws then that can bringblessings and the other can bring cursings.

….Question 3: Is incorporation necessary to become a 501 C(3) with the IRS?
Why would a church even want 501 C(3) status? An incorporated church might become “tax exempt” (subject to the whims of the government and the bureaucrats running it) but an unincorporated church is “non-taxable” under the First Amendment to the U.S. Constitution which maintains that “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; ….”

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The Constitution Party of West Virginia supports Amendment 4
….West Virginia Amendment 4
….Education Accountability Amendment. The purpose of this amendment is to
clarify that the rules and policies promulgated by the State Board of Education, are subject to legislative review, approval, amendment, or rejection.


The Legislature has “rule-making review” of every department except education which calls itself; a “fourth branch of government.”

We would rather have education decisions made by someone more accountable to parents and voters yet we’re not sure that “politicians” will do a better job than the education establishment. Ideally, we would like a “third option” that would restore the voters’ ability to elect the Superintendent of Free Schools. That might happen next year, but this year we must settle for constraining the Board of Education through Legislative oversight. One thing for certain is that the current education system is not providing the rigorous academics and the incentives for achievement that parents are asking for.

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Would you like to download a copy of this? Here you go!