IRS investigation into General Council of the Assemblies of God

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Form

13909

(August 2007)

Department of the Treasury — Internal Revenue Service

Tax-Exempt Organization Complaint (Referral) Form

1. NAME OF REFERRED ORGANIZATION:
General Council of the Assemblies of God
Street Address:

1445 N. Boonville Avenue

City/State/Zip Code: Springfield, MO 65802
Date of Referral: July 11th, 2015
2. ORGANIZATION’S EMPLOYER IDENTIFICATION NUMBER (EIN):
44-0577787
3. NATURE OF VIOLATION:
Directors/officers/persons are using income/assets for personal gain
Organization is engaged in commercial, for-profit business activities
Income/assets are being used to support illegal or terrorist activities



Organization is involved in a political campaign
Organization is engaged in excessive lobbying activities
Organization refused to disclose or provide a copy of Form 990
Organization failed to report employment, income, or excise tax liability properly
Organization failed to file required federal tax returns and forms
Organization engaged in deceptive or improper fundraising practices
Other (describe):

4. DETAILS OF VIOLATION:
Name(s) of Person(s) Involved: Dr. George Wood
Organizational Title(s): General Superintendent of the General Council of the Assemblies of God
Date(s): March 23rd, 2015
Dollar Amount(s) (if known): N/A
Description of activities:

Dr. George Wood is the General Superintendent of the General Council of the Assemblies of God. His organization has
been involved in a political campaign which is a violation of the Internal Revenue Code. My letter that corresponds with
this IRS 13909 form, known as: ID: LFG-2015-IRS-0010 lists the facts and information pertaining to this complaint.

5. SUBMITTER INFORMATION:
Name: Isaiah X. Smith
Occupation or Business: Isaiah Smith Campaign
Street Address: P.O Box 163411
City/State/Zip Code: Fort Worth, Texas, 76161
Telephone: N/A Email Address: [email protected]
I am concerned that I might face retaliation or retribution if my identity is disclosed.
6. SUBMISSION AND DOCUMENTATION: The completed form, along with any supporting documentation, may be
mailed to IRS EO Classification, Mail Code 4910DAL, 1100 Commerce Street Dallas, TX 75242-1198, faxed to
214-413-5415 or emailed to [email protected].
Catalog Number 50614A

www.irs.gov

Form 13909 (08-2007)

Page 2 of 2

TAX EXEMPT ORGANIZATION COMPLAINT (REFERRAL) INSTRUCTIONS

General Information
The information provided on this form will help the Internal Revenue Service (IRS) determine if there has been a
violation of federal tax law. Submission of this form is voluntary.
Upon receipt of this form, the IRS will send you a letter acknowledging receipt of the information you submitted. If
at a later date you wish to submit additional information regarding the organization, please attach a copy of the
form initially submitted, and send it to the address shown above.

Specific Instructions
1. ORGANIZATION NAME AND ADDRESS: Provide the current name and address of the organization. If the
organization has used prior or multiple name(s) or address(es), also provide that information.
2. EMPLOYER IDENTIFICATION NUMBER: Provide the organization’s employer identification number (EIN).
The EIN is a nine-digit number, issued by the IRS, that the organization uses for tax purposes (like a Social
Security Number (SSN) for an individual). If the EIN is unavailable, include a state nonprofit corporation
registration number, if available.
3. NATURE OF VIOLATION: Mark the description that describes the organization’s alleged violation. More than
one line may apply. If none of the descriptions appear to apply, briefly state the issue on the Other line.
4. DETAILS OF THE VIOLATION: Provide specific details of the alleged violation including names, actions,
places, amounts, dates, and the nature of any evidence or documentation (who, what, where, when, how).
Include the names of other organizations, entities, or persons that may be involved with the organization,
providing EINs or SSNs, if available.
5. YOUR INFORMATION: Provide your name, address, and business or occupation. Include your daytime
telephone number, in case we wish to contact you. The acknowledgement letter will be sent to the address
you provide.
If you are concerned that you may face retribution if your identity is disclosed, check the appropriate box. You
may enter “Anonymous” for Submitter’s Name if you do not want to be identified.
6. SUBMISSION AND DOCUMENTATION: Mail the completed form, including any supporting documentation
that you would like for us to review, to the address provided on the form. You may also fax or email the
completed form and any supporting documentation to the fax number and email address provided on the form.
Include a cover letter describing the documentation or evidence you are providing. If you have already received
an acknowledgment letter, include a copy of that letter. If possible, please try to submit all documentation at
the same time.
If your referral relates to a church please be aware that Congress has imposed special limitations, found in IRC
section 7611, on how and when the IRS may conduct civil tax inquiries and examinations of churches. You can
find out more about these special limitations in Pub. 1828, Tax Guide for Churches and Religious
Organizations, in the section on Special Rules Limiting IRS Authority to Audit a Church.
7. CLAIM FOR REWARD: To claim a reward for providing this information to the IRS, file Form 211, Application
for Reward for Original Information.
8. NOTE: Federal law prohibits the IRS from providing you with status updates or information about specific
actions taken in response to the information you submit.
Catalog Number 50614A

www.irs.gov

Form 13909 (08-2007)

Internal Revenue Service

ID: LFG-2015-IRS-0010

IRS EO Classification, Mail Code 4910DAL,
1100 Commerce St.,
Dallas, TX 75242-1198
[email protected]
Sent via: Electronic mail
July 11th, 2015
Re: COMPLIANT AGAINST A TAX EXEMPTED ORGANIZATION
Internal Revenue Service,
My name is Isaiah X. Smith and I am here to complain of a charitable 501(c)(3) tax exempted
organization called the General Council of the Assemblies of God. Their EIN Number is: 44-0577787. This
letter is regarding my complaint into the aforementioned tax exempted organization under the Internal
Revenue Code 501(c)(3) and this letter should be used the support the IRS 13909 complaint form that
goes with this letter.
I.

General Information and Facts
The General Council of the Assemblies of God is currently listed as a 501(c)(3) tax exempted
organization. That organization’s EIN Number is: 44-0577787. The General Council of the
Assemblies of God’s headquarters is in Springfield, Missouri. Their website is as follows:
http://ag.org/
Their direct address is as follows:
General Council of the Assemblies of God
1445 N. Boonville Avenue
Springfield, MO 65802-1894
The general superintendent of the aforementioned organization is: Dr. George Wood.

II.

Complaint
As listed in the Form 13909 that corresponds to this letter, the General Council of the
Assemblies of God is being involved in a political campaign/political campaigning which is a
violation of the Internal Revenue Code 501(c)(3).
On March 23rd, 2015 the General Superintendent of the General Council of the Assemblies
of God sent at least 35 pastors a letter on behalf of his organization in which explained why
“his organization” did not support the Springfield, Missouri non-discrimination ordinance. In
the letter the general superintendent asked all of the 35 pastors to vote against an

ordinance at the aforementioned city. A copy of the letter that he sent can be seen in
attachment A below.
Several news sources have reported on that affair. To find the news stories associated with
that affair please go to Google.com and type in: “AG letter to 35 pastors in Springfield,
Missouri.”
III.

The Internal Revenue Service’s jurisdiction regarding this complaint
It is my understanding that the Internal Revenue Service has legal authority pursuant to 26
USC §7602, 26 USC §7622, and Treasury Order 150–10, to examine any books, papers,
records, or memoranda bearing upon the matters required to be included in the returns, to
summon persons liable for tax and take his/her testimony, and to administer oaths.
Especially when it comes to organization applying for or that are currently listed as tax
exempted under Internal Revenue Code 501(c)(3) because I would hypothesize that your
federal agency does have jurisdiction to investigation the compliance of your agency’s policy
regarding all entities applying for and are receiving a tax exception under the Internal
Revenue Code.
Tax exempted religious organizations
A religious organization must satisfy the statutory requirements to be or to remain exempt
under Internal Revenue Code 501(c)(3). According to information posted in the IRS website,
and as explained in the court case Christian Echos National Ministry. Inc. v. United States,
470 F.2d 849 (10th Cir. 1972), cert. den., 414 U.S. 864 (1973), a court upheld the denial of
the tax exemption of that religious organization to that that organization being involved in
substantial legislative activity, "[i]n light of the fact that tax exemption is a matter of grace
rather than right, we hold that the limitations contained in Section 501(c)(3) withholding
exemption from nonprofit corporations [that engage in substantial lobbying] do not deprive
Christian Echoes of its constitutionally guaranteed right of free speech. The taxpayer may
engage in all such activities without restraint, subject, however, to withholding of the
exemption, or, in the alternative, the taxpayer may refrain from such activities and obtain
the privilege of exemption." See also Freedom From Religion Foundation Inc. v. Internal
Revenue Service (in which a settlement agreement was made in which the Internal Revenue
Service has agreed to enforce its policy regarding tax exempted organizations that are
involved in political campaigning.)
In all of the aforementioned cases listed above, it appears that the courts or settlement
agreements have been made that clearly either upheld the Internal Revenue Code or forced
the Internal Revenue Service to treat all tax exempted organizations the same by making
sure all organizations exempted under the Internal Revenue Code 501(c)(3) are all abiding
by the law because “religious organizations” are not immune to the law.

IV.

Conclusion
Just so we are clear, I do not care what a person’s ideology is on homosexuality or a
person’s opinion on the LGBT community. Under International Law and under the
Constitution of the United States all of us have a right to be treated as equals and none of us
are inferior. The law is the law and in a recent landmark Supreme Court case known as
Obergefell v. Hodges, 576 U.S. ___ (2015), which the high court just legalized same-sex
marriages in the whole entire United States of America. Oh and let us not forget that
interracial marriage was once illegal but thanks to Loving v. Virginia, 388 U.S. 1 (1967), that
practice was also ruled unconstitutional.
Please also do not take this letter as legal advice because this letter is not and was never
intended to be legal advice. Please also note that all information listed in this complaint are
true and correct to the best of my knowledge. This letter should be used to support the IRS
13909 complaint form that is directly related to this affair. I am specifically asking the
Internal Revenue Service to investigate my aforementioned assertions listed in this letter
and to enforce the policy of the Internal Revenue Code.
I am not asking the Internal Revenue Service to investigate the General Council of the
Assemblies of God because of their beliefs, but because of their non-compliance with the
Internal Revenue Code for tax exempted organizations, in which all 501(c)(3) organizations
have to follow. Please note that I am specifically asking the Internal Revenue Service to take
away the tax exempted status of the aforementioned organization for violating the Internal
Revenue Code. The facts presented in this letter to my knowledge are a solid case for an IRC
501(c)(3) violation.

V.

Acknowledgment Letter
It appears that you federal agency cannot communicate with the original source of the
complaint beyond the acknowledgement letter according to Section 6103 of the IRC.
However your agency does by policy send out acknowledgment letters to parties that have
made a complaint. I respectfully ask you to please send my acknowledgement letter to me
via electronic mail at: [email protected] or to send it to me via mail to:
Isaiah Smith Campaign
P.O Box 163411
Fort Worth, Texas, 76161

Respectfully submitted,
Isaiah X. Smith

Isaiah Smith Campaign
P.O Box 163411
Fort Worth, Texas, 76161
www.isaiahxsmith.com

ATTACHMENT A

March 23, 2015
Dear Pastor,
On April 7, Springfield citizens will go to the polls and vote on whether to repeal a gay rights
ordinance that was adopted by the City Council. I am writing to ask you to encourage your
church members to cast a vote to repeal this ordinance—in other words, to vote “YES” for
repeal.
On March 15, Pastor John Lindell delivered a message to his congregation related to the biblical
teaching on human sexuality and the reasons why he asked his members to vote YES on the
repeal of the gay rights ordinance. I encourage you to access that message online at
http://www.jamesriver.org/jra-messages/1485.
Let me limit my comments to take issue with the Springfield News-Leader editorial that
advocated a NO vote on the repeal. (Please note: It’s easy to be confused about this ballot. A
YES vote means you are in favor of repeal; a NO vote means you endorse what the City Council
did in approving the gay rights ordinance). The News-Leader made this claim: “Many
churches—though certainly not all—support repeal of the ordinance, in spite of an amendment to
the bill that includes a religious exemption to the employment clause.”
We obtained outside legal counsel because we wanted to know the potential ramifications of this
ordinance as it relates just to Assemblies of God churches and institutions in Springfield. We
have a broad array of institutions in Springfield, which include national and local offices,
churches, relief organizations, universities, financial institutions, and a retirement community.
How well does the gay rights ordinance protect the religious freedom of all the above
organizations? While it may have been the intent of the City Council to exempt religious
organizations, they left open the real prospect that litigious plantiffs or a hostile judge might
utilize the ordinance’s vagueness and silences in a way that the City Council may not have
intended.
Let me provide several examples. First, the ordinance privileges some religious organizations
over others. It protects only those whose “primary purpose” consists of “religious ritual or
worship or the teaching and spreading of religious doctrine and belief.” Depending on how terms
like “teaching and spreading” are interpreted by the courts, religious organizations that engage in
activities such as liberal arts education, finance, or relief work may not be protected.

Second, the ordinance uses vague and highly fact-specific terms such as “primary purpose” and
“primary duties,” which appear to have been taken directly from a religious exemption proposed
in 2007 to the federal Employment Non-Discrimination Act (ENDA). That exemption was
criticized by numerous religious freedom organizations because they claimed it provided
insufficient protection for religious freedom. For example, testimony was given that the language
would make it “extremely difficult to advise religious and faith-based clients as to their duties
and obligations” and would also increase the likelihood that courts would be “called upon to
delve into church or religious matters.” Because of these objections, the proposed religious
exemption was replaced by a broader exemption, though Congress ultimately failed to pass
ENDA.
Third, the ordinance does not include a religious exemption to its public accommodations
provisions. This is a marked departure from state law, which exempts religious organizations.
This means that services provided to the public are subject to the ordinance. For example, if the
Supreme Court or the State of Missouri legalizes gay marriage, does a church which permits its
facilities to be used for non-member, opposite-sex weddings now become a “public
accommodation,” and therefore, does the church expose itself to a lawsuit if it declines the use of
its facilities to a gay couple?
Fourth, the ordinance has a very narrow religious exemption to its housing ordinance. If applied
to religious schools and colleges, this could imply that religious colleges might have to extend
married student housing to same-sex couples. They could also be prohibited from having singlesex dormitories. If those dormitories were permitted, they could be required to place students
based upon stated gender identity, rather than biological gender and/or gender at birth.
Assemblies of God leaders and adherents, as well as many other Christian faith communities,
believe that the sexual distinction between men and women and their union in marriage is rooted
in biblical teaching, especially the teaching of our Lord Jesus Christ. He taught us, “at the
beginning the Creator ‘made them male and female,’ and said, ‘For this reason a man will leave
his father and mother and be united to his wife, and the two will become one flesh’” (Matthew
19:4–5, cf. Genesis 1:27, 2:24). We believe, as do most Christians, that biblical teaching is
morally normative and governs both what we believe and how we act.
I recognize, of course, that not all Springfield residents agree with our understanding of human
sexuality. In an increasingly diverse society, such disagreements perhaps are to be expected.
Regardless, I believe that there are substantial arguments that favor repealing this ordinance,
arguments rooted in its insufficient protection of the long-established freedoms of religious
organizations.
Thank you for all the ways in which you and your church serve our Springfield community!
For Christ and His kingdom,
George O. Wood
General Superintendent

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