November, 2007

The Honorable Max Baucus
Chairman, Committee on Finance
United States Senate
511 Hart Senate Office Building
Washington, DC 20510

The Honorable Charles E. Grassley
Ranking Member, Committee on Finance
United States Senate
135 Hart Senate Office Building
Washington, DC 20510

Re: World Changers Church International

Dear Sirs:

On behalf of World Changers Church International (the "Church"), I am writing regarding the letter my client received on November 5, 2007 from Senator Grassley inquiring into its religious practices and operations. On the same day that my client received its letter, five other churches received similar letters. We would like to draw your attention to a number of concerns that these letters raise.

Each of the churches that received a letter from Senator Grassley, including World Changers Church International, practices a religion theology involving the "Prosperity Gospel," a deeply held religious belief that God's devout followers and earthly leaders will prosper and be successful in all they do, including in financial matters, as the outward expression of His favor. This belief, like any number of other religious doctrines, is grounded in Scripture.¹ These six churches are part of the rich tapestry of religion in America² and reach a combined audience of several hundred thousand worshipers. While, as is true with most religious beliefs, not all religions or denominations subscribe to the Prosperity Gospel, this country has a long tradition of celebrating—and protecting—the diversity of the religious beliefs of its citizens. That longstanding principle of tolerance is even more important in these times of strife triggered by religious differences elsewhere in this world.

To avoid entanglement between particular churches and the government, the founders of our country erected, in the words of Thomas Jefferson, "a wall separation between Church and State"³ by enacting the free exercise and non-establishment clauses of the First Amendment. In 1984, recognizing the delicate balance between the government's power to examine churches and the expression of religious beliefs, Senator Grassley introduced legislation that, when ultimately enacted, provided special rules with which the Internal Revenue Service (the "IRS") must comply when examining churches. These rules, the Church Audit Procedures of section 7611 of the Internal Revenue Code,⁴ are designed to permit the IRS to ensure that religious organizations comply with federal tax laws and, at the same time, preserve and protect the ability of citizens to worship in accordance with their religious beliefs without fear of unwarranted government interference. Indeed, in the legislative history underlying section 7611, the Senate Finance Committee Report from 1984 outlined its rationale for the legislation: "the committee is aware of the special problems that arise when the Internal Revenue Service (or any governmental agency) examines the records of a church, including problems of separation of church and state and the special relationship of a church to its members."⁵

The Church's first Amendment rights and the problems that section 7611 was designed to prevent are implicated by the recent request for information. While we applaud Senator Grassley's dedication to tax law oversight and we can assure you that the church is willing to comply with a proper request for information, we believe that the IRS, through the framework of section 7611, is the appropriate governmental body to review these sensitive matters. Therefore, we respectfully request that Senator Grassley, or the full Senate Finance Committee, refer any information regarding federal tax compliance concerns to the IRS for the agency to evaluate.

This approach is not without precedent: In the 1980's, the late Representative Jake Pickle, then chairman of the House Ways & Means Oversight Subcommittee, chose a similar course of action when he asked the IRS to review concerns about television ministries. A referral would permit Senator Grassley and the Senate Finance Committee to discharge their obligation to oversee federal tax administration without running the risk of government entanglement in the church's religious beliefs and practices. Moreover, in the course of an IRS review, the church would be guaranteed taxpayer privacy rights in accordance with section 6103 of the Code, further ensuring that the government would not infringe on its members' rights to worship freely.

If Senator Baucus, or the majority of the Senate Finance committee, believes that it is appropriate for the church to respond to Senator Grassley's questions, then we respectfully request that the Senate Finance Committee provide an appropriate legal context for the review, as would be reflected by a formal subpoena for the information. Congress has wisely determined that religious organizations should not be subject to the same public filing requirements as other charitable organizations and, likewise, we believe that the religious doctrine and practices of a church should not be held out for the world to evaluate as a result of responding to Congressional inquiries. We are concerned, for example, that some of the information requested would not be in the public domain even if churches were required to comply with these same filing requirements as other charitable organizations. In this instance, we are acutely aware of the potential for some members of the general public to disparage or belittle the Church's sincerely held religious beliefs, and we want to protect the Church and its members from this possibility. If a subpoena were issued, the Church and its members could be afforded certain confidentiality protections, perhaps mirroring the privacy rights of section 6103, which would reduce the likelihood of any public judgment regarding its religious beliefs.

We appreciate your sensitivity to these issues and look forward to hearing from you. If you would like to discuss any of these issues please do not hesitate to call me.

Sincerely,


Marcus S. Owens

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¹For instance, verses frequently citied by proponents of this theological doctrine include Deuteronomy 29:9 ("Keep therefore the words of this covenant, and do them, that ye may prosper in all that ye do.") and Psalm 1:1-3 ("Blessed is the man that walketh not in the counsel of the ungodly, nor standeth in the way of sinners, nor sitteth in the seat of the scornful. But his delight is in the law of the LORD; and in his law doth he mediate day and night. And he shall be like a tree planted by the rivers of water, that bringeth forth his fruit in his season; his leaf also shall not wither; and whatsoever he doeth shall prosper.").

²Numerous other churches, predominately Evangelical or Charismatic Christians, also practice their religion in accordance with the Prosperity Gospel.

³Letter from Thomas Jefferson to Messer's Nehemiah Dodge, Ephraim Robbins and Stephen S. Nelson, a committee of the Danbury Baptist association in the state of Connecticut (Jan. 1, 1802) available at http://www.loc.gov/loc/lcib/9806/danpost.html .

⁴All section references are to the Internal Revenue Code of 1986, as amended (the "Code").

⁵S.PRT. 98-169 at 873.