CHURCHES IN GHANA BECOMING BUSINESS VENTURES THROUGH LAW (CHURCH INCORPORATION)

CHURCHES IN GHANA BECOMING BUSINESS VENTURES THROUGH LAW 

(CHURCH INCORPORATION).

PREAMBLE:

Though commendable, good intentions alone cannot save us from missing God's will, if we are not exact with God's Word. David was taking the ark back to Jerusalem - which was a good thing. But he didn't do it the way God had commanded in the Law. God had commanded the Levites to carry the ark on their shoulders. But David modified that command and placed the ark on a cart and let the oxen pull the cart. Thus, David was imitating the Philistines who had adopted that method a few years earlier (1Samuel 6:8-12). David’s intention of bringing back the Ark was good but the way/action through which he did it was wrong!

Subsequently, due to David’s mistake, Uzzah had to suffer death; for the latter was not supposed to touch the Ark no matter how genuine his reason/intention might be. God struck him dead when he touched the Ark of God with intention to save it from falling, as the oxen carrying it via the cart tripped (2 Samuel 6).

There are many Christian leaders doing the same thing today. They have good intention of growing Christ’s Church; but their actions/methods/procedures are wrong. They have good intention of obeying the Laws of the land but the procedure is wrong. They have turned the Body of Christ – the Church – into a BUSINESS VENTURE, running it according to the management techniques of worldly businesses rather than according to the teachings of God's Word. They have modified God’s divine plan regarding how the Church is to operate. Therefore, though they gather on every Sunday/Saturday and week-days as a church (physically), they have deposed Christ who is the HEAD and replaced Him with the State/Government, and thus God sees them as businesses, (spiritually).

In this piece, we will look at how many leaders have knowingly (in some few cases) or unknowingly (in most cases) turned Christ’s Church into a business venture through LAW. In the next piece, we will look at the other side; Turning Christ’s Church into business venture through (the Church’s) ACTIVITIES. So, let’s see how the enemy has subtly lured many Churches in Ghana, just as in many other countries, to become registered with the government/state by promising them a litany of benefits (which are actually baits); which are against the teachings of Christ. CHURCH INCORPORATION is what I am talking of. (NB: See that of the USA here:THE WOES OF CHURCHES OPERATING UNDER U.S.A's I.R.S' 501(C)3 (CHURCH INCORPORATION IN THE USA))

 Let me then hasten to add that the word "Church" in this piece (unless otherwise suggested by its context) does not refer to any physical building, but refers to the whole body of believers in Christ. The word "church" is translated from the Greek word ekklesia, which literally means "assembly" or "congregation" of people; it does not refer to any physical building. Keep that in mind when reading this article that the “Church” refers to the Body of Christ (with the members being Parts of the Body of Christ; with CHRIST HIMSELF BEING THE CREATOR & HEAD).

ACTS, DECREES & LAWS OF GHANA REGARDING REGISTRATION OF CHURCHES (INCORPORATION)

(1)     THE TRUSTEES (INCORPORATION) ACT, 1962 (ACT 106

In Ghana, the TRUSTEES (INCORPORATION) ACT, 1962 (ACT 106) was enacted to enable Trustees of associations and bodies established for any religious, educational, literary, scientific, sports, social, or charitable purpose be registered/incorporated. The Law allowed the association/body (Churches inclusive) the legal status to own land/property and to have a perpetual succession. It is worth mentioning that, if a church was incorporated, it became a legal entity, an artificial person, which meant that it could sue and be sued. Though the Law didn’t give detailed rules as to how such associations/bodies (Churches inclusive) were to be administered, it granted the Minister of Justice extensive power to set conditions and directions for the associations/bodies (Churches inclusive) regarding its extent, nature, object, etc. Thus, the Minister, for example, could grant or deny a church the certificate to function if the number, qualification, tenure and vacation of office, of the Trustees; plus the usage of official seal, number of lands the Trustees may hold and the purpose, were not in line with public order or morality. And even if the Minister had already granted the Certificate to a Church or body/association (i.e. Certificate of Incorporated) but the latter’s (say the Church’s) activities afterwards contradicts with public order and morality, the Minister of Justice could, through High Court, order the cancellation or withdraw of the Certificate. This Law was enforced until 1981, when Flight Lieutenant Jerry John Rawlings staged his coup. We will revisit this Law, Act 106, later, as it was amended in 1993 and implemented since then to date. Now, let’s look at Church registration from 1981 to 1993.

(2)     THE PNDC LAW 221

 After the December 1981 coup, the Provisional National Defense Council (PNDC), headed by Flight Lieutenant Jerry John Rawlings, suspended the 1979 Constitution by Article 66 of the PNDC Proclamation Law of 1982. However, the same law, in Section 1(b), stressed that one of the "Directive Principles of State Policy" would be the "respect for fundamental human rights and for the dignity of the human person [which] are to be cultivated among all sections of the society and established as part of the basis of social justice" (Blaustein and Flanz 1984, 3). Thus, freedom of worship without governmental interference was granted. Despite being bound as a signatory to the African Charter on Human and Peoples' Rights and to its own Proclamation, on 14 June 1989, the PNDC introduced PNDC Law 221, known as the Religious Bodies Registration Law. It provided that “every religious body in Ghana shall be registered under this Law and no religious body in existence in Ghana shall after three months from the commencement of this Law operate as such unless it is registered under this Law" (Christian Council of Ghana 14 Nov. 1989, 2). Section 20 of PNDC Law 221 defines "religious bodies" to mean "any association of persons or body or organization which professes adherence to or belief in any system of faith or worship; or which is established in pursuance of religious objective" (Africa Events Feb. 1990, 11).

On the face value, people were made to believe that the law was decreed to "protect Ghanaians from `the exploitative tendencies of some Churches'," and in Flight Lieutenant Rawlings own words, to "preserve the purity of religious teachings" (Ibid.; The African Letter 16-31 May 1990, 1).The idea sounds good, isn’t it? Well, the government had a different agenda. It was about power and control.

However, according to the Ministry of the Interior, PNDC Law 221 was created because "certain individuals and groups are using or planning to use church premises as meeting grounds in furtherance of their political schemes" and because "church premises had already been used `for activities calculated to undermine national unity'" (Africa Events Feb. 1990, 11). This was exactly the intention of President Johnson of the United States when introducing IRS’ 501(c)3....

To silence the Church from speaking against the government’s rotten policies.

The only difference is that, whilst J.J. Rawlings through PNDC Law 221, used ‘rod,’ to whip the Churches into obedience, Johnson, through 501(c)3, used ‘bait’ to send the Churches in the United States into a state of compromise/lukewarmness. It must be established that although some political groups remained active, operating mainly from outside the country, all political parties were outlawed after the 1981 coup (Europa 1990 1990, 1165). Therefore, any activity, even if it is coming from the Church, which had any tendency to portray then PNDC government as bad was quickly stopped by the government, under the Law 221.

Not only that; anybody who wished to establish or found a church or any religious institution had to apply in writing to the nine-member Religious Affairs Committee at the National Commission for Culture (NCC), which would grant a three-month provisional approval (West Africa 21-27 Aug. 1989, 1394). The Committee would then consider the application and make a recommendation to the NCC. Those who established a religious body without approval or failed to comply with the conditions of the Religious Affairs Committee were liable to be criminally prosecuted and have the organization's assets confiscated.

As if that was not enough, under the PNDC Law 221, no one could use the title "pastor" without being connected to and qualified under the constitution of the religious institution to which that person belongs, which must be registered and recognized by the Religious Affairs Committee. To do so constituted an offence punishable "on conviction to a fine not exceeding, C100,000 [approximately 363 US$ as at 11 August 1989], or imprisonment not exceeding three months or both" (Ibid.).

The PNDC passed a similar law in 1989, the Newspapers Licensing Law, which required all newspapers and magazines to apply for registration. "At the end of the year those critical of the government were not issued with permits" (Index on Censorship Sept. 1989, 37). For secular institutions, one could understand, if the State demands registration. But for a Church’s Pastor to be called a pastor only when the government, through its Religious Affairs Committee, not CHRIST,   had given permission? Did Christ seek permission from Herod or Pilate before choosing His Disciples? Did the Early Church in the Book of Acts seek permission from the government before calling some Apostles, Prophets, Evangelists, Pastors and Teachers? Of course we must acknowledge the danger these charlatans pose to the society and the Kingdom of God, but who should give a person the office of pastorship? God or government?

Another reason for the registration of Churches advanced by the PNDC government was to prevent the country's traditional freedom of worship from being further abused by numerous self-acclaimed prophetesses, priests and traditional religionists who were amassing wealth at the expenses of others. Nice idea on the face value; but hidden was the intention of the government to usurp Christ’s power as CREATOR, HEAD and Controller of the Church. Therefore, In their official response to PNDC Law 221 on 14 November 1989, the Heads of member churches of the Christian Council of Ghana (CCG) and its affiliated organizations, and the Catholic Bishops' Conference of Ghana in consultation with the National Catholic Laity Council, the Standing Committee of the National Union of Ghana Catholic Diocesan Priests' Associations, the Social Action Committee, the Standing Committee and other organs of the Christian Council of Ghana, acknowledged that the perceived aim of the Government was to "check the activities of some religious bodies that... constitute a nuisance to the general public, and militate against public order, public interest or morality, or acceptable standards of decency" (Christian Council of Ghana 1989, 1). However, as they pointed out in their letter, though well-intentioned, the law and its implications as a whole had to be reviewed as they set a dangerous precedent. They warned that this law "tends to place in the hands of the government a tool by which the activities of all religious bodies, and especially churches, can be easily controlled..." (West Africa 20-26 Nov. 1989, 1925). Essentially the churches argued that PNDC Law 221 was in violation of the Universal Declaration of Human Rights, the earlier PNDC Proclamation Law of 1982 and Article 8 of the African Charter on Human and Peoples' Rights. Further, it contained some vagueness which could provide "adequate and reasonable grounds for anxiety" (Christian Council of Ghana 1989, 1-3).

Consequently, the churches issued the statement "A Message from the Christian Council of Ghana and the Ghana Catholic Bishops' Conference to their Faithful and Congregations." The Message concluded with the following:

“In the light of the foregoing, it is our firm conviction that PNDCL 221 constitutes a violation of the fundamental human right of the freedom of worship and that our churches should, therefore, not register under this Law which requires registration with the State as a condition for being permitted to worship God and which provides Government with the power and machinery to control worship” (Christian Council of Ghana 1989, 5).

According to West Africa 28 Jan.-3 Feb. 1991, 94, the Christian Council of Ghana (CCG), was seen as one of the major pressure groups in Ghana and although the Catholic Bishops' Conference does not belong to the CCG, "the two bodies have a close relationship and often take joint positions on national issues." Not all Christian groups opposed the PNDC Law 221 initiative. According to Africa Watch, "the Pentecostal Association of Ghana and the Organization of Independent Churches, which together claim to represent over 1,200 churches in Ghana, are said to have written to affirm their support for the registration exercise" (Africa Watch 18 May 1990, 4)

Arguing that opposition to PNDC Law 221 was based mostly on stubbornness or misinterpretation, a government official warned in December 1989 that "the churches would not be allowed to `fringe [sic] upon the interests of the state' and that the government would ensure that the churches `would subordinate themselves to the government'" (The African Letter 16-31 May 1990, 20). According to Country Reports 1990, the government of Ghana stated that it had received 11,000 applications by the end of 1990 from various churches wishing to register (Country Reports 1990 1991, 147).

Before the Christian response and at the same time that PNDC Law 221 was announced, the government put a "freeze" on two international religious sects (the Church of Jesus Christ of Latter Day Saints, known as the Mormons, and the Jehovah's Witnesses) and two indigenous sects (the Nyame Sompa Church at Ekwankrom in the Central Region, and the Jesus Christ of Dzorwulu).

(3) BETWEEN PNDC REGIME (LAW 221) & THE 1992 CONSTITUTION (ACT 106)

Prior to returning to civilian rule, the PNDC embarked on series of a host of programmes, to mention but a few were the Programme of Action to Mitigate the Social Cost of Adjustment (PAMSCAD, especially the third phase), Vision 2020, etc. These policies were geared toward strengthening the socio-economic development of the country, especially at the local level. As a result of this, the Non-Governmental sector’s (include the church’s) role could not be ignored. This, coupled with severe pressure from its international donors and funding agencies, forced, the military government of the PNDC to work together with the non-governmental organizations. There was therefore the need to drop some of its harsh Laws, including the PNDC Law 221. According to Country Reports 1990, "by the end of 1990, the Government had made no effort to enforce PNDC Law 221, and those religious bodies that refused to register continued to worship freely." Therefore, not only did the Law become redundant, but nullified, due to democratization and the adoption of the 1992 Constitution. The 1992 Constitution, which made the country return from Military rule to Civilian rule rendered the PNDC Law 221 of no effect and reinstated/restored the Trustees (Incorporated) Act, 1962 (Act 106).

(4)      THE 1992 CONSTITUTION

The Act 106, often referred to as the Trustees (Incorporation) (Amendment) Law, 1993 (PNDC L 311) s.1] has nullified PNDC Law 221. Now, let’s see Act 106, which has been reinstated. Don’t forget it was originally assented on the 21^st of February, 1962. It reads......

“An ACT to re-enact and apply to the whole of Ghana the law enabling trustees of voluntary associations and bodies established for any religious, educational, literary, scientific, sports, social, or charitable purpose to be incorporated, to hold land and to have perpetual succession.” (Thus, all bodies and associations, of which Churches are inclusive, seeking incorporation, must do so under Act 106 and its Amended PNDC Law 311)

The Act 106, often referred to as the Trustees (Incorporation) (Amendment) Law, 1993 (PNDC L 311) s.1] continues to read this way (NB: My comments will be in a bracket, bolded).............................................................


BE IT ENACTED by the President and the National Assembly in this present Parliament assembled as follows:—

Section 1—Grant of Certificate of Registration as a Body Corporate.

(1) The trustees of any unincorporated voluntary association of persons or body established for any religious (including a church), educational, literary, scientific, sports, social, or charitable purpose shall apply, in manner hereinafter mentioned, to the Minister for a certificate of registration as a corporate body. (Thus, for a church to be recognized as a Corporate Body by the State, application for registration must be done and satisfied by the State. Therefore, the State, Not Christ, determines and certifies the authenticity of a Church. Very disheartening)

(2) The Minister, having regard to the extent, nature, and objects and other circumstances of such body or association may grant a certificate accordingly, subject to such conditions or directions generally as he thinks fit to insert in the certificate.(Yes, you read it right! The Church’s issuance of certificate to operate is subject to conditions/directions the Government/State seems fit. If the Church’s extent, nature, objects and other circumstances are not ‘Politically correct’’ and thus in contravention to rules and regulations of the State, certificate will not be issued to the Church.)

(3) Such conditions or directions may include, in particular, provisions relating to the qualifications and number of the trustees, their tenure and vacation of office, the mode of appointing new trustees, the custody and use of the official seal, the amount of the land which the trustees may hold, and the purposes for which the land may be applied.(Now ask yourself, if one of the Trustees of the Church is a true servant of God who speaks against ill policies of the government, what will happen if this Church applies for Incorporation?)

(4) Upon the grant of the certificate, the trustees shall become a body corporate by the name described in the certificate, and shall have perpetual succession and an official seal, and power to sue and be sued in such corporate name, and subject to the conditions and directions contained in the said certificate, to hold and acquire, and by instruments under the official seal to convey, assign, and demise any land now or hereafter belonging to, or held for the benefit of, that body or association, in like manner, and subject to such restrictions and provisions as the trustees might, without such incorporation, hold or acquire, convey or assign, or demise the land for the purposes of that body or association. (A clear indication that the Church, when granted the Certificate, becomes a CREATURE of the State, thereby becoming an artificial being, which can sue and be sued. How sad it is, for Christ’s Church to seek license/certificate from the State before functioning.)

Section 1A—Application of Act 106 to Religious Bodies.

The provisions of the Trustees (Incorporation) Act, 1962 (Act 106) shall apply to the trustees of an unincorporated voluntary association of persons or body established for a religious purpose.[Inserted and to be cited as Trustees (Incorporation) (Amendment) Law, 1993 (PNDC L 311) s.1]

Section 2—Vesting of Estate in Body Corporate.

The certificate of incorporation shall vest in the body corporate all land, of what nature and tenure soever, belonging to or held by any person or persons in trust for that body or association.

Section 3—Particulars Respecting Application.

An application to the Minister for a certificate under this Act shall be in writing, signed by the person or persons making it, and shall contain the several particulars specified in the Schedule, or such of them as are applicable to the case. The Minister may require such declaration or other evidence in verification of the statements and particulars in the application, and such other particulars, information, and evidence (if any) as he thinks proper.(Clearly, the State seems to wield more power than Christ in the Church’s existence, which shouldn’t be so)

Section 4—Nomination of Trustees and Filling up Vacancies.

(1) Before a certificate of incorporation is granted, the Minister shall be satisfied that the trustees have been effectually appointed. (NB: Should the Holy Spirit have the FINAL SAY in choosing Church leaders? Must the State/Government rather have the final say? What happens to “We must obey God rather than men!" (Acts 5:29)

(2) Where a certificate of incorporation is granted vacancies in the number of the trustees shall from time to time be filled up so far as shall be required by the constitution or settlement of the said body or association, or by any such conditions or directions as aforesaid, by such legal means  as would have been  available for the appointment of new trustees of that body or association if no certificate of incorporation had been granted, or otherwise as shall be required by such conditions or directions as aforesaid.

(3) The appointment of every new trustee shall be certified by, or by the direction of, the trustees to the Minister upon the completion of the appointment. (So once again, what happens if the new trustee is God’s chosen yet he is in the bad books of the government of the day? The State will refuse the Church the license to operate, isn’t it? So who then is the Head & Controller of the Church? God or the State? Your guess is as good as mine)

(4) Within one month after the expiration of each period of five years after the grant of a certificate of incorporation, or whenever required by the Minister, a return shall be made to the Minister by the then trustees of the names of the trustees at the expiration of each such period, with their residences and additions.

Section 5—Certificate to be Evidence of Compliance with Requisitions.

A certificate of incorporation so granted shall be conclusive evidence that all the preliminary requisitions herein contained and required in respect of incorporation have been complied with, and the date of incorporation shall be the date specified in the certificate. (This also confirms that, the State Laws are Superior to the Laws of Christ because, until the Church meets, or complies with, the State’s Requirements, Certificate/License will not be granted.)  

Section 6—Record of Applications and Documents.

The Minister shall direct a record to be kept of all such applications for and certificates of incorporation, and shall direct all documents sent to him under this Act to be preserved, and any person may require a copy or extract of any such document to be certified under the hand of a person appointed for that purpose by the Minister.(I don’t recall, ever, under the New Covenant dispensation, where Christ or His apostles placed their documents under the care of Caesar or the Government at the time, seeking approval and certification from the State in order to work. I don’t recall. Please don’t quote Romans 13 because it will be MIS-application.)

Section 7—Enforcement of Conditions of Certificate.

(1) All conditions and directions inserted in any certificate of incorporation shall be binding upon and performed or observed by the trustees as trusts of the body or association. (This is bowing down to Caesar. The Conditions & Directions spelt out by the State in the Certificate can be anti-God and yet expect the Church to be bound by it.)

(2) The Minister may, whenever he is of the opinion that conditions contained in any certificate of incorporation are not being complied with or that the activities of the association or body, of its trustees, are contrary to public order or morality, make application to the High Court for the certificate to be cancelled. (Can you imagine! So the State defines morality and that if any Church Incorporated violates it and do anything which is against public order, the State will, through the High Court, cancel/nullify the certificate issued to the Church. Thus, the Church must dance to the tune of the State, even if it goes against God’s Laws, in order to be recognized by the State.)

(3) A certificate under the hand of the Minister that the activities of an association or body, or of its trustees, are contrary to public order or morality shall be sufficient evidence of the matter so certified. (If the Minister confirms that the Church, or any of her trustees, has acted contrary to public order or morality, it is enough to revoke the license granted by the State to the Church.)

(4) The High Court in cancelling a certificate may make such order as it thinks fit for the disposal of both movable and immovable property held by the trustees. (The State now decides the manner in which the properties of the Church are to be disposed.)

Section 8—Power to Require Application for Incorporation or Appointment of Trustees.

(1) The Minister may, by executive instrument, require the trustees of any association or body to which section 1 of this Act applies to apply for incorporation under that section. (Did you hear that? The Minister may use Executive Instrument to force a Church or its Trustees to apply for Incorporation/Licensing.)

(2) In the event of there being no trustees, or of any vacancy in the number of the trustees, of any such association or body, the Minister may by executive instrument direct the association or body to appoint trustees, or to fill up the vacancies, as the case may require.

Section 9—Gifts to Vest in Body Corporate.

After the incorporation of the trustees of any association or body pursuant to this Act, every donation, gift, and disposition of land, theretofore lawfully made (but not having actually taken effect), or thereafter lawfully made, by deed, will, or otherwise to or in favour of that body or association, or the trustees thereof, or otherwise for the purposes thereof, shall take effect as if the same had been made to, or in favour of, the corporate body or otherwise for the like purposes.

Section 10—Official Seal.

(1) The official seal of the body corporate shall have such device as may be approved by the Minister, and until an official seal is provided the seal of some person may be authorised by the Minister for use as the official seal of the body corporate.

(2) All instruments to which the official seal of the body corporate has been affixed, in apparent compliance with the regulations for the use of the official seal referred to in section 1 of this Act, shall be binding on the body corporate, notwithstanding any defect or circumstances affecting the execution of the instrument.

Section 11—Regulations.

The Minister may, by legislative instrument, make regulations for such matters (including the charging of fees) as he thinks proper for the enforcement of the provisions of this Act.

TYPICAL PROCEDURES CHURCHES FOLLOW IN REGISTERING, WHICH IS OFTEN REFERRED TO AS INCORPORATION.

Incorporating a Church, just like any other NGO, is also known as a company limited by guarantee. This means that, the Church is registered and becomes a legal entity (business or company); a creature of the state/government; an artificial person; it can sue and be sued; with board of Trustees; and in case the Church is dissolved, these trustees (persons) have guaranteed that they will pay any liabilities that the Church owes to third parties. Now, some people can say their Churches are not Incorporated but they have to ask themselves the following questions: Does the church have a bank account, Employee ID Number (EIN), trustees, Constitution and By-laws, conduct an annual business meeting, give tax deductible receipts, file tax-exempt forms, file for mercantile permits, support missionaries through an incorporated missions board, or is the church listed in a Denomination or Incorporated Fellowship Directory, etc.?” If the answer to any of these is “yes,” then even if the church is not incorporated, it has the trappings of a corporation; and besides this, by its very existence it is considered a tax-exempt organization by the Internal Revenue Service. Now, let’s look at the procedures involved in registering/incorporating a Church in Ghana.

Procedure One - The Registrar-General's Department

Step One

You need to purchase and fill 'NGO registration forms (form 3, 4 and a copy of Table B - regulations of a company limited by guarantee) as required by the companies law of Ghana, from the Registrar General's Department. The incorporation details needed to fill the forms would include:

-The name of the Church
-Objects the first members of the Executive Council or Board (from 2 to 20)
-Particulars of Directors and Secretary (including names, nationality, residential address & business occupation)
-Name and address of Auditors
-Address of registered office, principal place of business

Step Two

These filled forms are then submitted to the Registrar Generals’ Department together with the registration fees of about GH155.00 and other regulatory charges (NB: These fees are periodically updated).

Step Three

The registry will then issue to the Church with a Certificate of Incorporation and a Certificate to Commence Business in about two weeks, provided all the information given on the forms were correct.

Part Two - The Department of Social Welfare

Step One

Since Churches are categorized under NGO, it has to also seek that status at the Department of Social Welfare, which is the regulator of NGOs in Ghana, by submitting the following to the national office of the department in Accra:

-Certificates of incorporation and Commencement of business
-Application letter on the organization's official letterhead
-The Church’s (which is now an organization) Constitution
-An NGO Profile form
-A Social investigation report
-A recommended letter from the district, municipal or metropolitan assembly responsible for the area where your NGO is to be located
-Brochure or publication about the Church
-3 copies of an endorsement letter from a regional office of the Department of social welfare

Step Two

Fees apply here and the components of the fee can be obtained from the department.

Step Three

It takes about a month to secure the NGO status through a Certificate of Recognition. It is worth to note that Official Seal of the Church is required, not before registration, but after registration. There was a misconception among many people as to whether it is a pre-requisite for registration. This is what the Registrar General’s Department has stated on its website that; “Notice is hereby given that use of Company seal is completely optional as per section 146 of the Companies Code.”(http://www.rgd.gov.gh/en/posts/notifications-to-customers2.php) and (http://askmeghana.com/441/how-to-register-an-ngo-in-ghana). You can also solicit the services of a professional company secretarial firm or a law firm to assist in the registration of your NGO at a fee.

CASE STUDY

As I was on this research, there was the need to have practical experience. I therefore went to the Registrar General’s Department (RGD) and the Internal Revenue Service (IRS) of the Ghana Revenue Authority (GRA). Essential, both departments told me point blank that all Churches are required by the Law to be registered/incorporated. One woman I was directed to, by the receptionist at IRS (both names with-held) told me in Asante-Twi, one of the local languages in Ghana, “Aane! Ns)re ak3se3 no nyinaa 3register oo; 3ne as)re nketewa no pii” (Thus, “Yes! All the big churches are registering/incorporating; including many of the smaller churches). It was obvious many churches with large congregation, as well as those with few, were registering with rapidity – even though ACT 106 doesn’t make registration/incorporation, mandatory.

It must, however, be stated that, unlike the PNDC Law 221, which was draconian in nature, which, if was fully implemented, could result in constant clash between the State and the ‘un-kow-towing’ churches, the Trustees (Incorporation) (Amendment) Law, 1993 (PNDC L 311) s.1] is somewhat flexible – for some churches still operate without registration (incorporation). The Law doesn’t make it mandatory, even though when you visit the IRS and the Registrar General’s Department (RGD), they will tell you that it is compulsory to do so. Churches are not closed down just because they’ve not become registered/incorporated. It is on few occasions one hears that government has shut down a Church because it doesn’t have a license. Not having license (Incorporation) as reason to be closed by the government is mostly remote cause; immediate cause is mostly excessive noise, operating in unsound building, worshipping on stolen premises, or any other vices which the Bible even detests, done by the leader(s) of the church.

Being flexible does not, in anyway, connote being harmless. The fact that the Law is somewhat flexible, allowing certain churches to operate without licensing/incorporating does not mean it does not pose a threat to the Body of Christ – the Church. Some even say that they register because of Romans 13, where Paul admonished Christians to be Law-abiding citizens. Quoting Romans 13 appears cool on the face value, but removing the facade and digging deep makes it erroneous in quoting and misapplication. No doubt, we must obey the laws of the land. But anytime we see an enacted law contradicting (with) God’s Law, we must obey God’s (Law) and disobey Man’s/State’s (Law).

For example, Peter knew the importance of being obedient to the governing body at his time. But when laws were passed to make the early church silent; Peter clearly said it was better to obey God than man (Acts 5:29; Acts 4:19). If the early Church had gone to bed with (the) then government, by seeking accreditation and validation, would they have been so vociferous, resilient and harsh on the anti-God laws and activities of the government? Their mouths would have been shut and sent into the state of ‘lukewarmness.’ But they understood that their mandate, validation, accreditation, and creation – all – emanated from God. Therefore, they didn’t have to get registered by the government before having the power to operate. They had power from above; and they understood that Christ was the Head and Creator of His Church....and not the State/Government.

Yes, you could face persecution when you take the stance not to get God’s Church incorporated/Registered. But Persecution from government has never destroyed the Church of God and it can never but....extension of gifts/benefits/grants/subsidies/tax exemptions might. Persecution saw the Church grow from Jerusalem to Judea, Samaria and the entire world. That’s why even PNDC Law 221 couldn’t destroy the Church. Now, look carefully at how the Law requiring NGOs (including Churches) to be Incorporated/Registered deposes Christ as the CREATURE, HEAD & CONTROLLER OF THE CHURCH, and rather replace HIM with the State/Government. In the 2002, alone, Mr K.A. Ohene Obeng, Chief State Attorney at the Department who revealed this to “The Spectator” that the Department registered 160 new churches; the breakdown being 20 in January 33 in February 28 in March and 19 in April. It also registered 27 and 33 new churches in May and June respectively. He disclosed that “...until 1992, the department was required by law to keep an updated record. However, the 1992 constitution, “liberated” churches as they were no more required to register with the Registrar-General’s Department.” “But strangely enough, new churches approached us on their own to be registered because they needed some form of recognition, hence we registered them together with some Non-Governmental Organizations (NGO’s)” said Mr. Ohene Obeng. (https://www.modernghana.com/news/25991/1/160-new-churches-in-six-months.html). If the Law is not strict – very flexible – why would Churches voluntarily walk in for incorporation? Here are but a few;

1.    Legal Obligation: They register because they think it’s their legal duty to do so (Quoting and Mis-Applying Romans 13)

2.    Protection of Name: Many Churches incorporate/register with the Registrar General’s Department so that no other church can use their chosen name (They are indirectly Patenting their name, as if the Church is theirs and NOT CHRIST’S).

3.    A Pass/Certificate to Facilitate Loan Process: Banks and financial institutions don’t grant loans to individuals/bodies that are not legal entities. They grant loans to individuals (natural persons) and corporate entities (artificial persons) that has rights to sue and be sued. And the Church, on legal parlance, can qualify as an artificial person only when it is Incorporated (registered) so that should there be default in the repayment of the facility/loan, the bank can sue the Church.

4.     Tax Exemption: When a Church incorporates, it is recognized as a Non-Government Organisation (NGO). Therefore, its tithes and offerings are tax-exempt because it is deemed as Non-Profit making organisation.

5.    Tax/Duty waivers: An incorporated Church can have taxes/duties on their imported items intended to help the poor, sick and vulnerable waived or reduced, drastically, at the port/harbour.

6.    Authority to Conduct Marriages/Burial Rites: If a Church is not incorporated (registered and recognized by the Registrar General’s Department), it cannot issue marriage certificate to couples, as the Pastor must also be issued with license before he can conduct/officiate burial ceremony. In 2009, when Ms Josephine Tsekpo, Public Relations Officer of the Department was speaking on the sharp decline of the Department’s registration of marriages (from  4,000+ in2008 to 3,000+ in 2009) was because “many churches in the country had received accreditation to register marriages.”  (http://www.ghanaweb.com/GhanaHomePage/NewsArchive/Registrar-General-records-2-798-marriages-this-year-173580). In 2005, the Registrar General’s Department revealed that about 443 Churches were registered/incorporated, when it is not mandatory. Most of these Churches have no idea regarding the spiritual implications of incorporating Christ Church. Below is the summary of the implications! Just as it is in the USA, when your Church Incorporates;

• The creator of your church is the State/Government (and NOT God/Christ).
• The State is the sole authority and sovereign head over your church.
• Your church is subject to the laws of the State which limits its powers.
• Your church has no constitutionally protected rights.
• Your church is an artificial person (an organisation and NOT organism).
• Your church submits to a State Charter declaring it is a creature of the State.
• Your church is created for the benefit of the public.
• Your church is a State franchise.
• Your church is a privilege granted by the State.

(NB: The word church can also be replaced with ministry or mission.) The question is, ARE CHURCHES AWARE OF THESE IMPLICATIONS? 

PLACING INCORPORATION IN CONTEXT

Paul wrote in Colossians 1:17-18: “And He is before all things, and by Him all things consist. And He is the HEAD of the body, the church: who is the beginning, the first-born from the dead; that in all things he might have the pre-eminence.”

The above scripture tells us that Christ is the CREATOR/FOUNDER & HEAD of the Church; not the Minister/Registrar General who represent the Government/State. Paul was emphatic; Christ is Sovereign over everything, whether He is acknowledged or not. When Pilate was boasting to Christ about how much power he possessed and what he could do to Christ, Christ put him in his place by declaring: “Thou couldest have no power at all against me, except it was given thee from above….”  Rulers, even wicked rulers rule by permission of God as Daniel 2:21 says: “…he removeth kings, and setteth up kings…” However, it is appearing that that no sovereign/politician on earth believes this today.

One of the marks of a New Covenant Church is that the Head and Founder is Jesus Christ. The Church is His Body (Matthew 16:18; Colossians 1:18). Therefore, if a local church decides to register with the State, Christ is technically kicked out of His position and replaced with the State/Government.

Of course, there are profit-making businesses like a Law firm and there are non-profit businesses like a Church. But a business is a business in the eyes of government. An incorporated church simply cannot deny the fact that it has requested permission of the State to operate as a business. Not only does it have its charter and articles of incorporation on file with the Registrar General’s Department and the Internal Revenue Service (IRS) of Ghana Revenue Authority (GRA); but it is also required to list a President, Vice-President, Secretary and Treasurer. None of these offices were instituted by Christ in His Church (Eph.4:11-12), because they exist to control the business dealings of a corporation, not the sacramental duties of the Body of Christ – the Church. Yes, many churches have begun to list the minister and other ecclesiastical leaders as "employees" for Social Security purposes. The IRS exists to regulate revenue which is internal to the government. A free, unincorporated church cannot be held to the standards of a corporation doing "business" as a church. A church congregation is a private assembly of individuals, coming together as a family, to worship their Lord. Biblical worship is not a "public" activity. Jesus Christ, not the State, ordained the assembling together of believers.

Yet another indication that an incorporated church is a government agency is its participation in Social Security. Seen in this light, payment into Social Security by incorporated churches brings us to an astonishing conclusion: Incorporated churches are not exempt from taxation after all! It is an established legal principle that "the power to tax is the power to destroy." The government only has the power to destroy that which it has created. Another related issue here is that of the "corporate franchise. According to law, "a corporation must have a franchise" (Len Young Smith and G. Gale Roberson, Smith and Roberson's Business Law, p. 786.) In the case of an incorporated church, who are its franchises? The members of the congregation, of course. In fact, they are legally "shareholders" in the business.

Do you know that the so-called "congregational meetings" of the incorporated church must follow the legal guidelines of any other corporate meeting? For example, motions must be made and minutes must be kept of the proceedings. By-laws must be maintained and any additions (amendments) must be voted on by the members of the church. Furthermore, at the end of the year, members and contributors will receive an itemized report of their financial position for tax purposes, and distributes contribution records that show a beginning and ending "balance." This practice directly contradicts the Bible's command about giving alms before men (Matthew 6:1-4).

In the case of Ghana, by incorporating, the pastor and elders of a church need to realize that they have, in effect, signed a contract with the State/Government via the Registrar General’s Department & IRS and have become legally and morally liable to obey (Romans 13:1). They cease to exist as a "real" Body of Christ which should have functioned without any license from the State. In the case of the United States, such Church loses its First Amendment association and with "unalienable" rights, and are transformed into a State/Government institution under the complete jurisdiction & control of "Act of Congress” (501c3 – USA) and “Act of Parliament’’ (Act106 – Ghana). A church can no more change the nature of a contract after the fact than a private individual.

THE UNBIBLICAL NATURE OF INCORPORATION (BIBLICAL REFERENCES & JUDICIAL PRECEDENCE)

Finally, let us take a brief look at the biblical problems of church incorporation. As we have seen, the Bible teaches that the Christian Church is a spiritual corporation that derives its existence from its Head, who is Christ. Each individual member is in covenant with the others and exercises their gifts for the benefit of the collective group. This is the concept of unity in diversity. The whole derives its substance from its individual parts and the individuals/parts are all connected to the HEAD/CHRIST. Therefore, the actions of the individual indirectly affect the whole (other members) and CHRIST HIMSELF.

We see this concept of covenantalism numerous times throughout Scripture. For example, in the Old Testament economy, the sin of Achan brought judgment upon the entire nation of Israel (Joshua 7), and the righteous act of Phinehas brought God's blessings (Numbers 25). This principle did not pass away with the Old Covenant; it is one of the principles which are still applicable under the New Covenant. In 1 Corinthians 5, Paul exhorted the Corinthian church to "put away" from them the unrepentant adulterer with the following illustration (verse 6b-7a). The corrupting influence of sin should never be underestimated, and God's judgment on an entire congregation is risked if one of its members is allowed to continue in open rebellion against His Word. This is why it is so important for the elders to protect the Church from moral and spiritual disintegration by removing the ungodly member via excommunication. Likewise, it is equally the responsibility of individual members of a church to disassociate themselves from an apostate church, so that they might not "partake of her sins" (Revelation 18:4).

Church incorporation flies in the very face of biblical covenantalism. This is seen primarily in the privilege of "limited liability," which means that the corporation cannot be held legally responsible for the actions of the individual members: "A corporation... should be distinguished from the individuals who compose it and those who control it as well as from the property which it owns" Len Young Smith and G. Gale Roberson, Smith and Roberson's Business Law, p. 785.

God certainly did not deal with the nation of Israel on the basis of limited liability, so why should modern churches seek this unbiblical status for themselves? In giving the church her orders, Jesus promised: "All power is given unto me . . . I am with you alway." (Matthew 28:18,20). Apparently, this was not enough for the church. The State promised to protect the church from lawsuits and other attacks from without, if only she would incorporate. Turning her back on the promised care of her Bridegroom, Jesus Christ, the church accepted her lover's (the state’s/government’s) "protection."

Supposedly, limited liability protects the individual members from personal lawsuit. However, this is simply not the case. Franchises of a corporation are just as susceptible, if not more so, to a lawsuit than any other organization. Furthermore, the incorporated church itself greatly increases its own susceptibility to a lawsuit due to the fact that a business is far more likely to be sued than is a strictly religious organization. Unincorporated churches are immuned; they cannot sue, nor be sued, by anyone.

Corporations have no Soul

"Man has been created by, in, and for, the Word of God, and this makes him the being that is responsible. Masses, collectives, and species have no responsibility; they are not capable of assuming responsibility. They [corporations] cannot commit trespass nor be outlawed nor excommunicated, for they have no souls." 10 Rep.32 b.

"Human beings are called 'natural persons' to distinguish them from 'artificial' personas or corporations. To acquire the status of artificial or legal personality, the group seeking it must be incorporated, i.e., must obtain a formal state license. In modern civil law, while incorporation is necessary for some purposes, chiefly in commercial law, and group of persons, acting as a unit, may be treated as an artificial or legal person." Warren Co. v. Heister, 219 La. 763, 54 S.2d 12." Radin Law Dictionary (1955), page 249.

Can you imagine the early church of the Apostles passing the hat to help Caesar out? To ask the Lord's church to collect a tax to finance every wicked thing on this earth, including the murder of millions of babies each year, is tyranny at its worst.

Because a 'person' has no access to any law outside the law creating it, then no constitutional arguments can ever be raised by the person, or corporation, successfully. Government is the person created by constitutions and no officer can make any arguments against the power establishing his office by using law which is not given him by the superior power. In the same vein, a 'person' created by legislation can use no law outside the law creating it for any arguments against the superior power creating 'it'.

Organism or Organization?

Is the body of Christ an Organism or an Organization? An organism is a living thing. I am living, and I am part of the body of Christ. The body of Christ is the church. An incorporated Church is not an organism, but an organization. An organization is a creature of the State, and as such must hold allegiance to the creator of their organization.

All those who join with an organization that is under corporation status accept the debt of that organization, and become subject to that debt of another. I do not need to tell you what scripture tells us about this debt. Borrowing money, for expansion, from the ungodly bankers, is not a biblical principle and, as such, cannot be blessed by God.

Black's Law Dictionary, 5th Edition, defines 'organization' as a "corporation or government subdivision or agency, business trust, partnership or association…or any other legal or commercial entity". This definition shows that an organization (even if it functions as a church) is recognized as commercial and public; an incorporated Church is legally interpreted as a commercial entity. But didn't Christ say "make not my Father's house an house of merchandise" (John 2:16)?

The real benefit the TRUSTEES (INCORPORATION) ACT, 1962 (ACT 106) (Ghana) and 501(c)(3) (USA) Churches look for with incorporation is the ability to borrow large amounts of debt capital. This enslaves every man, woman, and child whose name appears on the membership roles of the Church. How can this be? All officers and members of the Church pledge themselves as surety for the commercial debts of the Church, whether they know it or not. Why is this? Because the member's name that appears on the Church rolls is a beneficiary of the Church 'services,' which are also construed as commercial by the government (the term 'service' is a commercial term, and means either to get paid for an occupation, or it means an act giving assistance or advantage to another, which results in a benefit). Additionally, the 'tax-deductible contributions' are further evidence of the commercial connection to the corporation.

A maxim of law states: "He who accepts the benefit must also bear the burden," meaning if one accepts any benefit of the incorporated Church one is liable for the debts and acts of the church leadership. If the Church is sued and a cash settlement is ordered by the court, there is virtually no limit as to how far the court can extend its power to collect from the members, even if they are not the officers responsible for committing the civil crime. "For my yoke is easy, and my burden is light" (Mat.11:30).

"Although it was once said that 'a corporation is not indictable, but the particular members are' [Anon., 12 Mod. 559], it is now well settled that a corporation may be indicted for omission to perform a public duty imposed upon it by law." Reg. V. Birmingham & G. Ry. Co., 3 Q.B. 233; New York & G.L.R. Co. v. State, 50 N.J.Law 303, 13 Atl. 1, affirmed in 53 N.J.Law, 244, 23 Atl. 168. In Jesus' day, the chief priests bound themselves to Caesar (John 19:14-15). Who were they a priest of? Caesar. Who did they minister for? Caesar. Who does the TRUSTEES (INCORPORATION) ACT, 1962 (ACT 106) (Ghana) and 501(c)(3) (USA) churches now minister for? "We have no king but Caesar." In USA, they have a United States flag in every one of their Churches. "We don't make political statements from the pulpit anymore, we don't ever preach against the one for whom we minister. We don't want to lose our tax-exempt status!" So, we had fascism in Christ's day, the same fascism we have today. We will elaborate on how the Churches have practically entered into Business in the subsequent piece.

CONCLUSION

It is time for the churches in Ghana, just as some people are advocating America, to wake up to the fact that they have seriously compromised the headship of Christ by incorporating. The very first sentence of the Bill of Rights states, "Congress shall make no law regarding an establishment of religion." No law means no law. Christian churches do not need to obtain a special "operating license" to avoid taxation; the government simply cannot tax them to begin with! The church is already immune to all taxation. The Church of Jesus Christ is forbidden by Scripture to merge with the State because the two exist as separate entities. The State is not to claim jurisdiction over the Church, and the Church is not to place herself in such a position. The Church does not need to request of the State permission to exist as a legal entity. Its charter is the Bible, and its article of incorporation is the commandments of God. As Jesus said, "No man can serve two masters" (Matthew 6:24). If this principle applies to an individual, how much more so to his church?

Church members should confront their pastors and elders on these issues. Do not let them simply brush you off with the claim that the subject has "been studied already," or that "we have always done it this way. You may find yourself unwelcome in your church, but at least you will have the satisfaction of having stood for the truth and for the sole prerogative of Christ to govern His own Church.

No doubt, the Act 106 as Amended under the 1992 Constitution, Churches are not forced into registering/Incorporating, but many churches are voluntarily walking to Registrar General’s Department (RGD) and the Internal Revenue Service (IRS) of Ghana Revenue Authority (GRA) to do so. And as we have seen, they do so for Benefits and Validation from the State/Government. We should not lose sight of what a Minister of government once said – let me reiterate it

"the churches would not be allowed to `fringe [sic] upon the interests of the state' and that the government would ensure that the churches `would subordinate themselves to the government'’ (The African Letter 16-31 May 1990, 20).

Who knows whether they have adopted a flexible attitude towards getting Churches to become incorporated, after the rigid PNDC Law 221 failed? Yes, there is a saying that, when persuasion fails, force must be applied. But the reverse is also true in politics; when government fails in using force/persecution to beat the Church into submission, it uses friendly tactics (including benefits, which I call baits, such as tax exemptions, waived taxes/duties on imported items, etc). And history teaches as that enemies of Christ Church (be it the devil or governments), have never caused harm to the Church through force/persecution than they have caused through extension of benefits & friendship.

If Churches in Ghana think that there is nothing wrong in becoming Incorporated/Registered with the Government.....If the Churches don’t see anything wrong with receiving tax exemptions/waivers and deductibles, etc, from the government...then they should study what has happened to what has happened to the Incorporated/Registered Churches in the United States of America (USA). Do you know that, since they have been incorporated and enjoying some benefits from the government, these Churches in America are tamed? Do you know that such Incorporated Churches’ sermons/activities are audited and monitored by the government so that it will not offended Homosexuals/Sodomites, Abortionists and Trans-genders? Thus, these incorporated Churches are to preach politically correct messages; messages that will not confront sinners or against evil policies of the government. Therefore, if you don’t hear messages that speak against sin from some of the Churches in the USA, but only motivational and love messages, then know that such Churches are already in bed with the government. They are incorporated under IRS’ 501(c)3 (THE WOES OF CHURCHES OPERATING UNDER U.S.A's I.R.S' 501(C)3 (CHURCH INCORPORATION IN THE USA)). Yes, we must preach about LOVE; for it is the Greatest. BUT WE MUST PREACH JUDGEMENT/PUNISHMENT AS WELL. Don’t you know that God even punishes/disciplines/chatises those He loves? So how come modern-day preachers/churches preach about LOVE without preaching against sin ; without preaching about the need for repentance; without preaching about the impending judgement of God?

Churches in Ghana have to take a cue from the mistakes that American Churches made through Incorporation, else same fate is looming. Yes, the Churches in Ghana now might not see the dangers now; but sooner or later, they will see it. When Churches in America were registering (becoming incorporated), they only looked at the benefits the government/State promised them. They never thought a time would come when they would have shut pay a huge price. If Churches cannot preach against sin because the government which gives them tax exemptions and other benefits has warned them, do you think Christ will continue to me in their midst when such Churches meet? Probably, Christ has left many Churches that meet to worship Christ long time ago. In some cases, He is just standing outside, knocking at their doors. He is telling these Churches to get out of the contracts they have had with the state/government. They should become Unincorporated and get rid of all the features which make the Church appear as a corporation/business venture. They should allow Christ to be the HEAD, not the state/government.

Now study following Scriptures, carefully....

''The Lord, the God of their ancestors, sent word to them through his messengers again & again, because he had pity on his people & on his dwelling place. But they mocked God’s messengers, despised his words & scoffed at his prophets until the wrath of the Lord was aroused against his people and there was no remedy.'' (2 Chronicles 36:15&16)

''They were angry with Jeremiah & had him beaten & imprisoned in the house of Jonathan the secretary, which they had made into a prison. Jeremiah was put into a vaulted cell in a dungeon, where he remained a long time.'' (Jeremiah 37:15-16)

When Judah (the Southern Kingdom) were sinning, God told them to learn from their brother Israel (in the North; the 10Tribes); how God punished them (when they also sinned but refused to repent) by giving them over to Shalmaneser, king of Assyria, the then Super Power in 721 B.C. (2 Kings 17).

God first sent Micah and Zephaniah to the people of Judah, but they didn't listen to them. God sent finally Jeremiah to warn them for 40 years; yet they didn't listen. So in 606 BC (That is 115 years after the Northern Kingdom, Israel, went into Exile in Assyria), God visited Judah (the Southern Kingdom) with punishment by sending them into captivity/exile. God did so by giving them into the hands of King Nebuchadnezzar of Babylon, which was the World Super-Power at that time.

You see, God is very LOVING. But when His people fail to repent, after sending many messengers to warn them, He will definitely bring judgement. To the Churches in Ghana, God is warning us to look at America, how they failed to listen to God and went in bed with the government through incorporation, and how they have reached the state of lukewarmness 9unable to preach against sin). If we don’t repent and get right with God, what happened to America can also happen to Ghana. The Church was created by Christ, a spiritual body, with CHRIST as the HEAD/CONTROLLER. When a Church becomes incorporate, it becomes a business venture, artificial person/body, created/controlled by the State/Government.

May God grant us the grace

All Glory to God

Amen   

Samuel Kwasi Forkuo