Studies & Actions
of the General Assembly of
The Presbyterian Church in America
[11th General Assembly,
1983, 11-30, III, 33, page 82.]
TAXATION
Whereas, in addition to the above affirmations, the only King
and Head of the Church is the Lord Jesus Christ (Ephesians 1:20-23; Colossians
1:18; WCF VIII, i; XXV, i; XXV, vi; BCO Preface, I; and BCO Preface, 111(8));
and
Whereas, the Church of Jesus Christ exists by divine right under
the law and ordination of God; and
Whereas, the PCA is a true branch of the visible Church; and
Whereas, the PCA does not exist because of governments of these
United States or of any of the individual States have given their license;
and
Whereas, the Supreme Court of these United States has determined
that public policy or interest has priority or preeminence over "the rights
of private judgment in matters that respect religion" (BCO Preface, II(1))
and the conscientious belief of a religious body;
Therefore, be it resolved further that the Eleventh General Assembly
direct the COA to study to obtain either by the PCA itself or in concert
with the churches of NAPARC such legal remedies as will serve to protect
the PCA from governmental intrusion into the affairs of the church and
to assure that the governments of these United States and of the several
States shall not be able to threaten the existence of the church by withdrawal
of such tax exemption as our Nation has recognized from its founding to
be the divine right of the Church.
1984, 12-90, III, 22, p. 187.
That the General Assembly determine that it is the policy of the Presbyterian
Church in America that the churches and presbyteries should not intentionally
violate the law of the land unless loyalty to God absolutely demands it.
If the church or presbytery has scruples against compliance with the law,
and if it complies, it should comply under protest and use the legal remedies
available, and that the question of church/state relations particularly
with reference to the taxation of the church be referred to the General
Assembly with the request that a study committee of appropriate theological
and legal expertise be appointed by the Committee on Administration.
NOTE: See also "III. Taxation and the Church" under CHURCH/STATE
section, pp. 123, (from M15GA, 1987, Appendix Q, p. 429.) |