On some level, the IRS tax code makes a little bit of sense. Religion is something that is difficult to define, so this essentially puts a restriction on what the government sees as a religious institution. But there are a couple of problems with this view. For one, PACs are also tax-exempt. So the idea of keeping politics from the tax-exempt crowd doesn't really apply here. But also, religions, regardless of their nature, are in some sense a political venture in that they affect the way we relate to each other and how we act in the public sphere. If your religion doesn't change the way you behave in public, then you don't really believe what you think you do.
There is another issue that becomes apparent here. The IRS tax code is blatantly unconstitutional. "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof." You could make the argument that it wasn't congress that made the law, but then you would have to declare all IRS laws unconstitutional since they weren't made by congress. The IRS rule clearly prohibits the free exercise of religion. The gospel is our religion, and the gospel clearly has political implications.
What we see here is that we do not live in a Christian nation. Perhaps we once did, perhaps not, but that is irrelevant. You can no longer make a case for this being a Christian nation. So does this mean that Christians should storm Washington D.C. and take back this country for Christ? I don't think so. What we are seeing here is that our government has been twisted away from what it was originally intended. This should not be surprising given that governments are a human institution, and human institutions will always falter. (Yes, I know in the new testament that Paul talks about governments being of God, but that's not exactly the point he was trying to make. We have to remember that way back when Israel wanted a government, God told them that it wouldn't end well, they didn't need it.)
Remember what Paul wrote in his letter to the Ephesians: "For our struggle is not against enemies of blood and flesh, but against the rulers, against the authorities, against the cosmic powers of this present darkness, against the spiritual forces of evil in the heavenly places." Given that our struggle is against the rulers and authorities, should we really be looking to them for a handout such as tax-exempt status?
There are a few things that we need to realize. For one, to preach and practice a religion that is primarily internal is to deny the gospel, and deny God. Second, we can realize that the politics of the gospel indicate not a way to vote or for our American government to function, but a way to exist as a kingdom whose borders are not bound by oceans and fences. Third, we are too dependent on the idea of being a legal entity from the standpoint of the government. This in turn makes us ultimately dependent on the government itself, which is odd for a people who are to rely on God. Fourth, we need to admit that deep down we feel we are entitled to special status since we are religious. If we're going to build a multi-million dollar facility that employees dozens if not hundreds of people, why on earth shouldn't we pay taxes?
If we don't want to pay taxes as a church, we should de-organize. It's impossible to tax an entity that doesn't exist. If we stop owning stuff, paying people, and charging people, there's nothing for them to tax. Then guess what? You would be absolutely free to discuss whatever you wish in your church setting, because the enemy would have no foothold in your door.
One last thing we need to realize. We are living in a day and age where people are not only apathetic towards Jesus Christ and his church, but at times hostile. If we become the people of God that Jesus intended, we will be a fortress that can withstand any onslaught, even death. But when we try to dabble in the American kingdom and the kingdom of God, we get hung up between two worlds. Jesus tells us to choose him or the world. Church, which is it going to be?
