“How hast thou helped him that is without power? How savest thou the arm that hath no strength? How hast thou counseled him that hath no wisdom? And how hast thou plentifully declared the thing as it is? To whom hast thou uttered words? And whose spirit came from thee? Job 26:2-4
On the Forbes internet site, Peter J. Reilly wrote an article dated May 23, 2014, titled, Church 501(c)(3) Status Is A Good Deal- Do Not Ruin It With Corporation Sole. He says, “Corporation Sole is a legal structure that makes sense for hierarchic churches. Property associated with the Catholic Church will often have the title ‘The Roman Catholic Archbishop of ______, A Corporation Sole’. In organizations like that, there is a clear separation between the office and the person holding the office. When you start your own church and assume an office which no earthly power can remove you from, you are setting yourself up for a tax nightmare. There are indications that Doctor Dino’s (Kent Hovind) dabbling with Corporation Sole was one of the problems that led him to prison.”
I found this comment interesting as I had written a post on March 11, 2015 regarding that tax fraud, Kent Hovind. Recently I described my ineffectual search for the registration by Rick Wiles of TruNews ,as a non profit corporation, and of his Flowing Streams Church. After that post, I received a tip from a reader which disclosed why my search had led to a dead end. I had never heard of Corporation Sole before, and was unaware that this was the legal setup for Rick Wiles’ ministry.
The IRS.gov website has a warning posted, dated March 29, 2004, on corporation sole tax scams. It alerts taxpayers that they should “be wary of promoters offering a tax evasion scheme that misuses ‘Corporation Sole’ laws. Promoters of the scheme misrepresent state and federal laws intended only for bona-fide churches, religious institutions and church leaders.”
“Scheme promoters typically exploit legitimate laws to establish sham one-person, nonprofit religious corporations. Participants in the scam apply for incorporation under the pretext of being a ‘bishop’ or ‘overseer’ of the phony religious organization or society. The idea promoted is that the arrangement entitles the individual to exemption from federal income taxes as an organization described in Section 501 (c)(3) laws.”
In 2008, Rick Wiles had applied for authorization from the State of Florida to conduct his affairs in that state as a Foreign Not for Profit Corporation. The Florida Department of State, Division of Corporations, then wrote back to him on October 14, 2008, returning his application because his Office of Bishop of the Church of The Trunews, and His Successors document did not contain a corporation suffix, FEI number, and both a street address of the principal office and the mailing address of the entity.
The Secretary of State shows several pages of documents reflecting the corrections made as of December 3, 2008. The name of the corporation entered was Office of Bishop of the Church of the Trunews, and his successor, a Corporation Sole. The FEI number shown is 20-8825089, the duration is perpetual, the state of incorporation is Montana, and the date of incorporation was September 5, 2008. Rick Wiles describes “the purposes of the corporation authorized in the home state or country to be carried out in the state of Florida” as “Religious worship, benevolence, religious publishing and broadcasting”. The Office of the Bishop is held by Richard Wiles.
The latest “Foreign Non Profit Corporation Annual Report” for the Office of Bishop of the The Church of The Truenews, and his Successors, A Corporation Sole was filed with the Secretary of State March 27, 2015. This report gives the current principal place of business as 415 Last Chance Gulch, Suite 401, Helena, MT 59601; the current mailing address as Post Office Box 1840, Helena, NT 59624. The name and address of the Current Registered Agent is Richard Wiles, 9045 Americana Way, Box 2, Vero Beach, FL 32969.
The Certificate of Existence given by the Secretary of the State of Montana certifies that the Office of Bishop of the Church of the Trunews, and his Successors, A Corporation Sole duly filed its Articles of Incorporation in their office on September 5, 2008. When I did a Business Entity Search yesterday, the name had changed to Office of The Senior Pastor and President of The Flowing Streams Church, and His Successors, A Corporation Sole. When this name change occurred, I do not know. When Rick Wiles intends to notify the state of Florida of this name change, I do not know. Why the name change? Your guess is as good as mine. The Registered Agent in Montana is Deer Creek Corporate Services, Inc. at 415 Benton Avenue, Helena, MT 59624, with a Post Office Box 1840 as its second address.
The IRS.gov website states, “A legitimate corporation sole is designed to ensure continuity of ownership of property dedicated to the benefit of a legitimate religious organization. A taxpayer cannot use a corporation sole to avoid or evade income taxes as a means to exclude the taxpayer’s personal income from tax.” Rick Wiles, whether as Bishop, or as Senior Pastor and President, of The Church of Trunews, or the Flowing Streams Church, or whatever entity he decides to create in the future as a Cloaking Device of his schemes, should consider this: For there is nothing covered, that shall not be revealed; neither hid, that shall not be known. (Luke 12:2) I have found no evidence that there is an actual local church, with members, and worship services either in Montana or Florida. If Rick Wiles can prove that there is a real church, and it has existed since 2008, then he should show us the evidence. Otherwise Mr. Wiles, you are provoking God by your deceit. How will you answer the six questions posed by Job 26:2-4 when the Lord requires you to give an account of your actions?