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better off dealing only with "adjudicated" schools and dealing thoroughly with those schools, than to attempt to force these revised guidelines and causing great opposition.

Your revised guidelines are little different from the original ones. You will be forced to continually defend yourself, being less effective in your other areas of responsibility.

My letter to you on November 18, 1978, outlined my opposition to the IRS proposal. Since your revised guidelines are essentially the same as the original, my opposition remains the same: 1. 1978 resolution passed by the independent fundamental churches of America at its annual convention; 2. Separation of church and state; 3. Clash between public schools and private, christian schools; 4. Costs and financial considerations; 5. Conflict between IRS nondiscriminatory policy guidelines and guidelines of private, christian schools; 6. Contradictions and inconsistencies in the IRS proposal.

I represent the Independent Fundamental Churches of America, an organization of about 1400 ministers and 1000 churches. We object to government agencies which seek to hinder and unnecessarily control the ministry of the churches.

The IRS is a good example of bureaucracy. You had a great opportunity to restore faith in the American government. I sat through hours of testimony, as well as your panel, but the revision did not reflect the testimony of most of the witnesses. Your meeting with CAPE was a farce. They do not represent the vast majority of private Christian education. If you were really sincere, you would have met with those of us who came to Washington at our expense to present the views of our people. You have all of our addresses. You could have invited all of us to study the revised guidelines before you published them. There is one reason why you did not, you know that most of us are just as strongly opposed to the revised guidelines. I can assure you that you will be hearing from many of us until this nonsensical and preposterous bureaucratic edict is killed.

Thank you for hearing my strong opposition to the revised guidelines on taxation of private, christian schools.

Sincerely yours,

Rev. L. SAMUEL MARTZ.

STATEMENT OF REV. JIM NICHOLLS, ON BEHALF OF DR. CARL MCINTIRE,
PRESIDENT, INTERNATIONAL COUNCIL OF CHRISTIAN CHURCHES

Dr. Carl McIntire is presently conducting a Bible Seminar in the Holy Land and thus is unable to be here. He has asked that I prepare remarks and appear in his behalf today.

Dr. McIntire would like to have appeared before you in a dual capacity:

First, as Pastor of the Bible Presbyterian Church of Collingswood, New Jersey, a church of 1,800 members which he has served for 45 years.

Secondly, as the President of the International Council of Christian Churches, organized in 1948 and consisting today of more than 275 Protestant denominations throughout the world.

Dr. McIntire did appear before the House Subcommittee of the Ways and Means Committee on February 22, 1979. I have a copy of his statement with me which I will present to the Chairman and also a copy for the reporter. I would request that his remarks and subsequent answers to that Committee be inserted into the records of this Committee, as I am sure they will prove helpful.

Let me preface my remarks by informing this Committee that I have attended the Oral Hearings conducted by the Internal Revenue Service in December of 1978, and also most of the Hearings before the House Subcommittee of the Ways and Means Committee held earlier this year.

I have several observations that might prove helpful to this Committee.

PHENOMENON DEFINED

During the past few years, all across our country we have witnessed a phenomenon. Many people do not understand what has happened or why. This phenomenon is the coming into being of multiplied thousands of Christian Schools operated mainly by Bible-believing, fundamental churches. To make this even more of a mystery, these thousands of Christian schools have been started during a time when many of the old parochial and private schools have, for various reasons, closed down. One organization, in assessing this revival of the Christian schools stated that "a new Christian school opens in America every seven hours". (Attachment 1.) Most of us are no doubt aware of the fact that up until approximately one hundred years ago, just about every school that was scattered throughout our country was church

operated and their major text book was the Bible. For various reasons, public schools came into being, and, outside of some of the parochial schools being carried on, the church stepped out of its ministry and obligation of educating children.

WHY?

This revival of the Christian schools has mystified a lot of people, and they ask why? The answer to this is actually very simple. Parents everywhere, and especially Bible-believing parents, have become greatly concerned at the end product that our public schools have produced. Children had become rebellious, adopted wrong attitudes that resulted in a myriad of other problems, i.e. vandalism, classroom violence, drugs, wrong influences, sexual misconduct, etc., resulting in a decreasing of academic excellence. It seemed that beliefs and life styles were being altered. Too many of our young people were becoming drop-outs. This caused Bible-believing Christian parents, who accepted the Ten Commandments as their moral code, to reexamine what we were doing. In turn, thousands of Bible-believing churches were forced to make certain decisions.

The end-product of our schools speak for themselves.

Our children's main problems stem from what they are being taught in public schools.

You cannot put God out of our schools and produce the calibre of student needed to continue America's great heritage.

The Bible and faith in God is the bedrock of our beliefs.

The child is in school during the formative period of life and the school is the principal influence.

It should be remembered that in the year 1975, the public school had become such a "blackboard jungle" that the Senate Judiciary Committee established a subcommittee to investigate the widespread havoc. One of the most liberal of all Senators, Birch Bayh, headed this subcommittee. Here is a surprising thing! Even Senator Bayh was forced to report "an alarming number of homicides, rapes, robberies, and assaults on both teachers and students". The subcommittee did not investigate the academic side of the question, which was even worse.

WHOSE RESPONSIBILITY?

Dr. McIntire, in his testimony before the House Subcommittee stated: "The reason Christian people and Christian churches want religious schools which they build and support is that they are carrying out the teaching of the Bible. When God gave to Moses the Ten Commandments, as recorded in Deuteronomy Chapter Six, He told Moses: "And thou shalt teach them diligently unto thy children. . . . And thou shalt do that which is right and good . . ." (Deut. 6:7; 6:18.) Repeatedly, Moses was commanded, "Thou shalt teach them:. Solomon, the wisest man who ever lived, said, "Train up a child in the way he should go, and when he is old, he will not depart from it”. (Prov. 22:6.) Paul, the Apostle, told young Timothy "From a child thou hast known the holy scriptures, which are able to make thee wise unto salvation." (2 Tim. 3:15.) Bible-believing churches all across the nation are accepting their God-given responsibility and thus have, or are, starting schools.

WHAT IS A CHRISTIAN SCHOOL?

Most of the Christian schools across our nation could be defined in the findings of the United States District Court for the District of South Carolina in the Bob Jones University v. United States of America, and I quote: "In attempting to accomplish its purpose of training Christian leadership, the plaintiff (Bob Jones University) follows the teaching of the Bible in every instance where literature or philosophy vary from the 'Word of God' as set forth in the Bible. This is done so that a student can learn to distinguish between that which is of God and that which is of an "Anti-God" mind and combat the latter. . . . Every teacher, no matter what are his academic credentials, is required to be a "born again" Christian, who must testify to at least one saving experience with Jesus Christ, and who must consider his mission at plaintiff to be the training of Christian character. Any instructor who fails to believe in or carry out the essentials of plaintiffs preamble, is dismissed Religion reigns, molding every action, policy and decision of plaintiff. Plaintiffs (Bob Jones University) Biblical beliefs permeate every facet of the institution . . . religion controls and dominates education . . . The court finds that plaintiff's primary purpose is religious and that it exists as a religious organization. The institution also serves educational purposes."

A CHALLENGE!

We are told that competition is the spice of life, and is a good and wholesome thing. Gentlemen, here's a challenge! Compare the end result of our public schools

with that of the Christian schools Upon an honest and realistic investigation, you will find that the Christian schools surpass the public schools by providing better education at a fraction of the cost of our public schools. You will also find that there is almost a total lack of violence, better discipline, little if any crime, and moral and drug problems almost non-existant, in short, a better and more wholesome climate for learning.

THREATENED!

These church schools, which produce a superior education and build honest, decent, law-abiding citizens of high moral standing are being threatened by government intrusion by means of the Internal Revenue Service's Proposed Rules and Regulations. The Revised proposals are believed by some to be even more deadly than the original proposals, because they are couched in more refined and sophisticated terms, making them even harder to define.

THE SOURCE OF THE PROBLEM

During the latter part of 1978, I conducted two extensive interviews with certain officials at the Internal Revenue Service. As a result, I learned that the reason they brought out their proposed Rules and Regulations was because of pressure put upon them by the Civil Rights Division of the Department of Justice. This would lead me to believe that the real issue here is being cleverly disguised and that the proposed Rules and Regulations by the Internal Revenue Service are only a smoke screen to cover the attempt by government to gain control of these Christian Schools in a manner contrary to our Constitution. I believe it behooves this Committee to recomend to the appropriate Congressional Committee that they investigate the involvement of the Civil Rights Division of the Department of Justice in this matter.

THE REAL TARGET

While Mr. Kurtz of the Internal Revenue Service has stated on more than one occasion that he refuses to recognize "Christian" schools and that these Rules and Regulations apply only to "private" schools, may I point out: When stripped of the various exemptions, i.e. Hebrew, Amish, Lutheran and Catholic schools, these proposals obviously zero in on the Bible-believing fundamental schools. In reality then, it must be concluded that the issue here is nothing more than an attack on these Bible-believing fundamental church schools. There is no question, in the light of material which has come across my desk, that there is a definite assault on Christian and private schools by various State and Federal agencies. Should you be interested in further material on this aspect, I would be most happy to supply it to

you.

WHY WE OPPOSE THE IRS PLANS

1. The Internal Revenue Service (the State) has entered into an area expressly forbidden by our Constitution in the First Amendment and has actually tried to "make laws which relate to the establishment of religion" and that could "prevent the free exercise thereof". This kind of action, according to Title 18 U.S.C. Section 241, 242 is a criminal act, and as such bears a heavy fine and imprisonment. 2. The Internal Revenue Service has usurped authority that our Constitution limits only to Congress, "All legislative powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives" (Article I, Section I, U.S. Constitution). In the past, we have had a weak Congress that has allowed many government agencies to run roughshod over our freedoms and Constitutional Rights. Congress must live up to its oath to support and uphold our Constitution, or face the consequences which would be bound to ensue. Congress must not allow the Internal Revenue Service to "legislate" under the guise of "rule making"!

3. The Internal Revenue Service has stooped so low as to raise the ugly head of "racism" as an excuse to enter into this forbidden area. In the past, this subtle technique has been most effective, for no one wants to be branded as a racist. It must be pointed out that racism is not really the issue here. If it were, then other methods would be used. It follows then that the Internal Revenue Service has failed to prove its case, and thus must use "race" as a means to accomplish an end prohibited by our Constitution.

4. Congress has passed a Public Law Title 26 U.S.C. Section 508(c), which grants a "mandatory exception" to "churches, their integrated auxiliaries and conventions or association of churches". There is no way that the Internal Revenue Service can take away tax exemption unless Congress first repeals this section. Even if Congress should repeal this, they would still be faced with the clear dictates of the First Amendment.

CONCLUSION

Gentlemen, I have by no means exhausted my subject, but I have exhausted my time, and I must close. In the light of the information which I have brought to your attention, you must realize that the Internal Revenue Service has no Constitutional authority for their attempt to regiment and control our Christian church schools. I believe, Mr. Chairman, that you, and the other members of this Subcommittee, meant it when you took your oath of office "to support and uphold the Constitution", and I urge you to do the only thing which you can do Constitutionally and deny the Internal Revenue Service's attempted power grab, by prohibiting them to enact their proposed Rules and Regulations. Such action would allow Christian schools, with their Bible standards of morality, and high scholastic record, to continue unimpeded by government control or tyranny.

"Righteousness exalteth a nation, but sin is a reproach to any people". (Proverbs

14:34.)

Thank you.

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