This is one of those pieces I don't normally consider "a Wolfe's Lodge sort of thing." It's an analysis of legal issues, rather than a literary or opinion piece. But I thought it was too pertinent to the cause of freedom to ignore. The federal government has co-opted and corrupted the churches, to the point where they can't -- and don't want to -- fulfill one of the traditional roles of independent religious groups: opposing government tyranny. Timothy Lee, Richardson explains a major part of this process and explains how to form a church that isn't automatically co-opted. (As always with legal issues, of course, we face the question of whether the government will honor its own laws.)
What is a Church?
A church is not necessarily a building nor even a congregation. A church is simply a religious establishment consisting of two or more individuals. It can be an artificial entity or what might be called a legal fiction, which anyone, including you, may create or establish. The Church may or may not have buildings, ceremonies, a creed, robes or vestments, there may or many not be original sin, Karma, or anything in particular. You do NOT have to reveal to anyone anything regarding the sum total or substance of the religion, or church which you establish; in effect the only thing you are actually required to "reveal" is the fact that its a Church.
In the U.S. Supreme Court decision considering the case of Everson vs. Board of Education, 330 US 203, 91 LEd 2nd 711, the Court held that:
"The 'establishment of religion' of the First Amendment means at least this: Neither a state nor the Federal Government can set up a church. Neither can it pass laws which aid one religion, aid all religions, or prefer one religion over another. Neither can it force or influence a person to go to or to remain away from a church against his will or force him to profess a belief or disbelief in any religion. No person can be punished for entertaining or professing religious beliefs or disbeliefs for church attendance or nonattendance."
In Title 26 of the United States Code and the Income Tax Regulations, in the June 26, 1977 Edition, published by Commerce Clearing House, in Section 1.511-2 (ii) vol. 1 page 33, 471-42; and in The Law of Tax Exempt Organizations by Bruce Hopkins - published by Lerner Law Book Co. 1977 (p. 107) state the following:
The term "church" includes a religious order to a religious organization if such order or organization (a) is an integral part of a church, and (b) is engaged in carrying out the functions of a church, whether as a civil law corporation or otherwise.
Note the "or otherwise;" you do NOT have to incorporate and thus become a creature of the State.) However, the option does remain, for the Church to incorporate, but as you continue to read this paper, it will likely become clear to you that incorporating has some serious drawbacks; it is even possible that by incorporating a church, you may be telling the IRS and the Federal government that it is NOT a church! However there are advantages and disadvantages to both sides of this question.
One item of interest is the position taken by the State on the rights of incorporated entities. The Official IRS Audit Guide in section 242.31, addressing corporation books and records states: The privilege against self incrimination under the Fifth Amendment does not apply to corporations. The theory for this is that the State, having created the corporation has reserved the power to inquire into its activities. Now, if we truly subscribe to the doctrine of "Separation of Church and State", we should sincerely give this matter our full attention. If we incorporate, we give up a Right and become controlled at least to a degree by the state. If we remain Unincorporated, we retain all of our rights under the Bill of Rights (i.e. the first ten amendments to the Constitution for the united States of America). The final resolution of this matter should be taken up jointly with competent legal advisors. We, the authors, elect to remain unincorporated.
In summary, under the above tax code regulation (1.511-2 (ii)), a "church" is an organization the "duties" of which include the ministration of sacerdotal, (i.e. priestly) functions and the conduct of religious worship. The existence of these elements depends on the "tenets" and practices of a particular religious body. A church may also include a religious order or other organization which is an "integral part" of a church and is engaged in carrying out the functions of a church.
In the 9th US District Court decision in consideration of The Universal Life Church, Inc. vs. United States 372 F. Supp, 770, 776 (E.D. Cal 1974) the court held that:
"Neither this Court, nor any branch of this Government, will consider the merits or fallacies of a religion, nor will the Court compare the beliefs, dogmas, and practices of a newly organized religion with those of an older, more established religion, nor will the Court praise or condemn a religion, however excellent or fanatical or preposterous it may seem. Were the Court to do so, it would impinge upon the guarantee of the First Amendment." (See "Law of Tax Exempt Organizations" by Bruce Hopkins - Published by Lerner Book Co. 1988 pg. 110, in your local law library.)
From the above, we can at least say this: "Under the Constitution for The united States of America, we as Citizens enjoy the right of freedom from religion, that is, state defined religion." (See Abington School District vs. Schempp 374 U.S. 203 1963).
From these court rulings we may rightfully concluded that any claim to church status cannot be subjected to ANY evaluative criteria or government standards, as such action would tend to prescribe the form and content of religious beliefs and practices. Also, whatever rights, privileges and exemptions or immunities are granted to ANY church, or religion, are also and must be, on the same basis and to the same extent, granted to ALL Churches or religions. If the state is granted the right to regulate or control an organization, say a Church you establish, by force of law, it would seem evident that the government would then be directly involved in the management and control and establishment of religion and religious criteria - in direct conflict with the SUPREME LAW OF THE LAND.
Since we know that government involvement in such activities is forbidden by the Constitution and by standing Supreme Court case law, it would seem to be prima facie evident that an "INCORPORATED CHURCH" is in fact, not a church at all. For by the very act of requesting incorporated status from the government, you have declared the entity to be something other than a church!
Religious Freedom -- A Natural Right
The first article of the Bill of Rights reads as follows:
"Congress shall make NO LAW respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievance."
The fourteenth amendment to the Constitution for the united States of America reads as follows:
"All persons born or naturalized in the United states, and subject to the jurisdiction thereof, are citizens of the United States and of the state wherein they reside. No state shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States; nor shall any State deprive any person of life, liberty or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws."
We have as stated above, the natural right to freedom, "From" religion. No law FOR, AGAINST or OTHERWISE can ever be made with regard to the Church, as it exists under the Supreme Law of the land, that is to say: within a LEGAL NULL.
There is NO LAW AT ALL respecting an establishment of religion or the free exercise thereof. The rights spoken of here in the first amendment and in the following nine amendments (i.e. the Bill of Rights) are personal rights granted to us by our Creator and secured to us by the blood, sweat, tears and fortunes of our founding fathers and the sacrifice of human life - our ancestors. These rights, however, ARE NOT GIVEN TO US BY THE CONSTITUTION and they are not there for the benifit of government and they are not there for the courts to argue about the extent of, or the granting of, or the restraining thereof. These are rights which are ours INHERENTLY, they are our BIRTHRIGHT as Americans!
From the Declaration of Independence we see: "We hold these truths to be self evident, that all men are created equal, that they are endowed by their creator with certain unaLIENable rights..."
The Constitution after all, is only a written commandment to government that We The People have our unalienable rights and that government must never ever tread upon them. This is the law. This is the law of our land, our "...one nation under God" and as the Constitution itself states, THE SUPREME LAW of the land.
The Supreme Court for the United States has addressed itself to this fact, and holds the following opinion: "Any law opposed to the constitution of the United States is as if it were NO LAW AT ALL!"
We hold this doctrine to be so important that we have reprinted below the fullness of the text from 16 American Jurisprudence (AmJur) 2nd, page 177 which states:
"The general rule is...that an unconstitutional statute, though having the form and name of law, is in reality NO LAW, but is wholly void, and ineffective for any purpose, since unconstitutionality dates from the time of its enactment and not merely from the date of the decision so branding it an unconstitutional law. In legal contemplation, it is as inoperative as if it had never been passed. Since an unconstitutional law is void, the general principle follows that it imposes no duties, confers no rights, creates no office, bestows no power or authority on anyone, affords no protection, and justifies no acts performed under it. A contract which rests on an unconstitutional statute creates no obligation to be impaired by subsequent legislation. A void act cannot be legally inconsistent with a valid one. An unconstitutional law cannot operate to supersede any existing valid law. Indeed, insofar as a statute runs counter to the fundamental law of the land, it is superseded thereby. Since an unconstitutional statute cannot repeal or in any way affect an existing one, if a repealing statute is unconstitutional, the statute which it attempts to repeal remains in full force and effect. The general principles stated above apply to the constitution as well as the laws of the several states insofar as they are repugnant to the Constitution and the Laws of the United States. Moreover, a constitutional law will nullify an unconstitutional one as effectually as if it had, in express terms been enacted in direct conflict therein."
From the foregoing, it is established by the Supreme Law of the land, that NO LAW for, because of, against, or otherwise, is possible regarding religion. No Law Is No Law at All!
The Church exists in a legal null, provided for and protected by the Supreme law of the land, the Constitution FOR the United States of America.
Do you see why we make the statement that an incorporated "church" may not be a church after all? You see, if it was a church under 501(c)(3) the government could not attempt to control or regulate its activities, but since they do, they must have reason to believe that a 501(c)(3) "exempt organization" is not a church. Lets explore this concept.
The question is:
Is the Church an organization which is listed as tax exempt in Title 26 of the United States Codes (26 U.S.C.)1 Title 26 is the LAW which Congress has passed so it is primary insofar as statutory law is concerned, however the Constitution for the united States of America is still the SUPREME LAW OF THE LAND2. The regulations expound what the IRS has held concerning the Code taking into consideration court cases, rulings, etc.
26 U.S.C. Section ("section" hereinafter shown by the symbol "§") 501(c)(3) - List of exempt organizations, foundations and established organizations, organized and operated exclusively for religious purposes (the church). RESTRICTIONS -- No part of the net earnings of which issues to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not participate in, or intervene in and political campaign on behalf of any candidate for public office (including the publishing or distributing of statements).
REGULATION: 26 CFR 1.501(a)-1: Exemption from taxation section 501(a) provides an exemption from income taxes for organization which are described in section 501(c) of the code.
We see from the above information that the church exists as an exempt organization under the laws of the United States of America, that is the CHURCH, and not the person or individuals who establish it. Under the NO LAW concept of the First Amendment of the Constitution for the united States of America, is there any requirement by law for the church to make application for recognition of Exempt status?
IR Code section (26 U.S.C. §508) gives us the answer. §508(a) says that new organizations must notify the Secretary that they are applying for recognition of §501(c)(3) status EXCEPT as provided in subsection (c). §508(c)(1)(A) states: Exceptions - mandatory exceptions - subsection (a) shall not apply to: (A) Churches, their integrated auxiliaries, and conventions or associations of churches....
aahhh... Did you catch the key phrase there; "mandatory exceptions," go look up the code for yourself now that you know where to look and see just how the government has tricked the "churches" in this land into giving up their rights as "exempt organizations."
So far we have shown that under the NO LAW precept of the Constitution's First Amendment that the Church is exempt by right and does not have to petition any government agency for recognition of exempt status. In fact, as stated in the above law, churches are exempt from the need to apply for "status" and in the regulation which enforces that section of the law, 26 CFR 1.508-1(a)(4) we see that the church is exempt whether it files said notice or not. Of course the question immediately arises as to whether the Church must file a return or not.
Section 6033 of the IR Code at subsection (a) states that exempt religious organizations need not file returns of any kind. 26 U.S.C. §6033(a)(2)(A) Mandatory Exception - Paragraph (1) shall not apply to (I) CHURCHES! 26 U.S.C. §6033(a)(2)(A)(I) provides for mandatory exceptions to filing requirements for religious organizations and states that filing requirements shall not apply to "churches", their integrated auxiliaries, and conventions or associations of churches. 26 U.S.C. §6033(a)(2)(A)(iii) exempts as well, "the exclusive religious activities of any religious order".
Again, the code has specifically used the phrase "mandatory exceptions" when referring to churches and religious organizations. What happens when you file a return as a §501(c)(3) "exempt organization?" When you file for tax exempt status, you declare yourself to be an entity other than one which is mandatorily exempted: A CHURCH!
What this clearly means is that under section 6033 of the IR Code, your church or religious order has complete immunity to disclosure. It is not necessary for it to maintain records of any kind except for its own purpose and reasons and if it does keep records it is not obligated to divulge the contents thereof to anyone.
It is proper to note here that the United States Supreme Court has ruled many times that agencies, including the Internal Revenue Service must write regulations for the individual laws (sections) which Congress enacts; that without such regulations, the law (or section) has no effect. This is because the law is often general in nature and the agency must find the method and write down the methodology by which the general nature of the law is brought into specific effect for a specific taxpayer or tax event. With that said we note the following regulations:
26 CFR 1.6033-1(g)(1)(I)3 - Annual returns are not required to be filed by an organization described in section §501(c)(3), which has established its right to exemption from taxation under §501(a) and which is additionally described as being exempt from the reporting or even the recognition requirements existing in §501(c)(3) [remember: every organization described in §501(c)(3) is also in §501(a)].
Once again we see that Congress knows the meaning and power of the First Article in the Bill of Rights appended to the Constitution for the united States. And congress continues to remain true to it. The First Article says, "Congress shall make no law respecting the establishment of a religion."... and they have NO LAW whatsoever. We are sure that you can now see how you can establish your church and operate your organization without any liability owing to any agency (as far as establishment of recognition of exempt status is concerned) as well as how you are also legally exempted for filing any tax return with any government agency for any reason.
NO LAW MEANS JUST THAT: NO LAW!
Without going into detail we feel it important to mention that should you establish a church or participate in one and at a later date, for any reason you wish to dissolve the church or your relationship with it, it is absolutely not required for you to notify the government of this change in status.
The IRS has a form for the purpose of liquidation, dissolution termination or substantial contraction of an organization exempt or formerly exempt under section §501(a). The Church is in 501(c)(3) and every organization in (c) is also in (a). The number of this form is 966-E and you will find in the instructions for this form that the Church, its integrated auxiliaries and or conventions or associations of churches are exempt from filing this form too.
What is the import of filing a form which the government and the IRS has specifically told you that you don't have to file? Generally speaking it means that you are indirectly informing the government that it is your belief that you ARE REQUIRED to file and therefore are NOT the exempt organization you though you were.
In this paper, under footnote number 4, you will find a few court cases cited which are pertinent to this discussion and which will show you that what we are saying herein is completely upheld by the courts and that the courts have looked at the issues of what is religion, what ordained means and so-forth in some considerable detail. The result of these decisions is to clearly uphold the NO LAW concept we have been discussing.4 Hold in mind that these are only a FEW of the court cases applicable to this issue.
As you can see, ordinary people like you and I can read, clearly comprehend and discuss the law and rulings that apply to us; it doesn't take an attorney to do this. The "trick" is to know where to look to find these legal gems.
From our study of the law and what we inherently know about our rights as creations of our God, we can see and understand and KNOW that what is defined as "religious" and what is defined as "religion" depends upon a person's personal belief system, and not upon any organized or official stand. An individual's concept of the "Supreme Being" cannot be subjected to evaluative criteria, as long as it is sincere, meaningful and occupies a place in your life equal to that concept of God which a person of an orthodox persuasion might hold. If you are going to be a minister it would be well for you to learn and become competent. "Study, to show yourself approved unto God, a workman that needeth not be ashamed," (II Timothy 2:15).
Also from our study of the law it is abundantly clear that an ordination is only a recognition by some religious society, such as your congregation which publicly proclaims that the said individual to be vested with spiritual authority, a right which that individual had prior to public proclamation. If, after once having been ordained, a minister leaves his church and congregation, his ministerial authority does NOT cease, even though he is no longer physically tied to that initial religious body (church). Generally, most ministers have studied and are under the authority of some governing body.
Whether the church is incorporated or unincorporated, the state has no authority whatsoever in the internal affairs of the church. And finally, the form of the ordination and the ceremony thereof means very little when we take into consideration all the other religious organizations in the United States -- the rights of one religious body are considered just as credible as any other religious body.
The law requires every taxpayer to maintain records that will enable him to complete an accurate and complete return (see IRS publication 334, 552 and 583). However, the church is a tax exempt organization by right and is not considered to be a taxpayer even though it operates as a separate legal entity which can buy, sell, rent, own real property, do any and all kinds of business as well as sue and be sued just like a natural man or woman. The church operates generally on an exempt basis. This means exempt for property tax (some states have a qualifying procedure, so you must check with your local county tax assessor), this means exempt from state sales tax and state income tax in most cases.
You should check with your individual state taxing authority, as this also varies from state to state. The church is exempt for Federal Withholding, FICA and FUTA taxes for its ministers (see IRS Publication 15 Circular E), it is exempt from Retail Federal Excise Tax and finally, it is exempt from Federal Income Tax on its exempt purposes (see IRS publication 598).
In Title 26 U.S.C. §6033 and specifically at §6033(a)(2)(A)(I) we find that the "church" is mandatorily excepted from filing an annual Federal Tax return (that is form 990-A), which ALL OTHER §501(c)(3) organizations are required to file. This does not, however, apply to the "unrelated trade or business" of a church (see the IR Regulation for section 6033 of the code: 1.6033-1 specifically at 1.6033-1(I)(1).)
Ok, so where does all this lead? In simple words, where are we?
From the foregoing we may conclude the following:
Section 6033 of the IR Code specifically exempts religious organizations from the need for filing returns of any kind. At 6033(a)(2)(A)(I) the law provides for mandatory exceptions to filing requirements for religious organizations and states that filing requirements shall not apply to "churches, their integrated auxiliaries, and conventions, or associations of churches." Section 6033(a)(2)(A)(iii) continues the exemption further: "the exclusively religious activities of any religious order."
What this means in plain language is that Section 6033 of the IR Code provides you with complete immunity to disclosure. It is not necessary for you to maintain records of any kind except for your own purposes and reasons, and these records are not subject to examination by the IRS.
This meaning is crucial to your activities - so spend a bit of time right now thinking about this and understanding it. It is your absolute defense against any allegement that you failed to keep records.
Section 107 of the code tells us that in the case of a minister of the gospel, gross income does NOT include: 1) the rental value of a home furnished to him as part of his compensation: or 2) the rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home. This means that in order to qualify for the exclusion, the home or rental allowance must be provided as remuneration for services which are ordinarily the duties of a minister of the gospel. The rental allowance may be used for the rent of a home, the purchase of a home, and for expenses directly related to providing a home. Expenses for food and servants are not considered for this purpose to be directly related to providing a home.
Section 3401(a)(9) of the IR Code provides that the definition of the term "wages" for tax withholding purposes does not include remuneration paid for "services performed by a duly ordained commissioned or licensed minster of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; etc." For all statutes to be enforceable by the IRS they must have written and properly promulgated a corresponding regulation.
The regulation for this statute is 31.3401 and at subsection (a)(9)-1 it states: "Service performed by a member of a religious order in the exercise of duties required by such order includes all duties required of the member by the order. The nature or extent of such service is IMMATERIAL5 so long as it is a service that the minister is directed or required to perform by ecclesiastical superiors.
Be sure you understand the word "immaterial". A member of a religious order could be required to be a legal advisor to the poor and downtrodden, a bank president, an advisor to some politician, a judge, a pilot, or whatever: the nature or extent of such service is immaterial!
Section 1402 of the IR Code at subsection (c)(4) provides that "the performance of a service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a "religious order" in the exercise of duties required by such order", is not considered a "trade or business" when used with reference to self-employment or net earnings from self-employment.
This clearly means then that an auto mechanic, gardener or medial doctor may be self-employed. If the religious order of which one is a minister directs one to undertake studies in one's filed of training or expertise as a "self-employed" person, then any income received is not taxable as income from a "trade or business." IRS Publication 15 "CIRCULAR E - EMPLOYER'S TAX GUIDE" states that "Members of religious orders who have taken a vow of poverty performing duties required by the order" are exempt from "income tax withholding" and from "social security."
Section 1402(e) of the code exempts "a member of a religious order who has taken a vow of poverty as a member of such order" from taxes under the Federal Insurance Contributions (sic) Act i.e. FICA or social security. There is no requirement that you file for this exemption from social security tax. The exemption is automatic when you are a member of a religious order, who has taken a vow of poverty as a member of your order.
UNDER THE FUNDAMENTAL LAW of the LAND, rights, privileges or immunities granted any church or religious order must be, on the same basis and to the same extent, granted to all churches or religious orders. If members of your church or religious order are being discriminated against or are being denied their rights under the U.S. Constitution then you have just cause for prosecution.6
The keys to being successful, be it at golf, work, the law or tax planning, is practice and knowledge. Establishing a church as an Unincorporated religious society headed by a corporation sole which is NOT a state creation will take some study and effort. But the results are really worth it for those whose religious convictions and faith take them in this direction. For those relatively rare individuals who set out to establish a corporation sole as the head of their church, will have achieved one of the most truly awesome asset protection devices ever created.
A trust is also very powerful in this regard, but a corporation sole is even better; after all, in a trust, other men hold title in trust of the property, but in a corporation sole, Our Heavenly Father, through his blessings on your church holds title: what government or creditor is going to challenge Him!
The Patriot Resource Center
Timothy Lee, Richardson
c/o 82602 N. Howe Lane
Creswell, Oregon republic
(541) 895-4417 voice
(541) 895-4681 fax
as continuing information and educational support for freedom from government oppression.
1. Title 26 U.S.C. is the "tax code" or the Internal Revenue Code (I.R.C.).
2. Supremacy Clause: Article VI, Clause 2, Constitution for the united States of America. "This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be made, under the Authority of the United States, shall be the supreme Law of the Land; and the Judges in every State shall be bound thereby, any Thing in the Constitution or Laws of any State to the Contrary notwithstanding".
3. (g) Organizations not required to file annual returns. (1) (I) Annual returns on Form 990-A or Form 990-A (SF) are not required to be filed by an organization described in section §501(c)(3) which has established its right to exemption from taxation under section §501(a) and which is: (a) Organized and operated exclusively for religious purposes;...
4. Unity School of Christianity, 4 B.T.A. 61, 70 (1926). "Religion is not confined to a sect or a ritual. The symbols of a religion to one are an anathema to another. What one may regard as charity another may scorn as foolish waste. And even education is today not free from divergence of view as to its validity."
Universal Life Church, Inc. vs United States, 372 F. Supp. 770, 776 (E.D. Cal 1974). Judge Brattin for the Eastern District of California states: "Neither this court nor any branch of this government will consider the merits or fallacies of a religion. Nor will the court compare the beliefs, dogmas, and practices of a newly organized religion with those of an older, more established religion. Nor will the court praise or condemn a religion, however excellent or fanatical or preposterous it may seem. Were the court to do so, it would impinge upon the guarantee of the First Amendment."
In United States vs Seeger, 380 U.S. 163 (Supreme Court 1965) we find the court addressing the concept of God and religion and holding that the test of belief in God (they used the words supreme being) is whether a given belief that is sincere and meaningfully occupies a place in the life of its possessor, parallel to that filled by the orthodox belief in God of one who is clearly religious. Assuming the holding of the court is valid in the above cases, then it necessarily follows that any lawful means of formally observing the tenets of faith of any religious body is "worship" within the meaning of the tax exemption provisions.
In the case of Fellowship of Humanity vs. Alameda County, 153 Cal. A. 2nd 673, 315 p. 2nd 394 (1957), the court held that: "The terms 'religion' or 'religious' in tax exemption laws should not include any reference to whether the beliefs involved are theistic or non theistic. Religion simply includes (1) a belief, not necessarily referring to supernatural powers; (2) a cult, involving a gregarious association openly expressing the belief; (3) a system of moral practice directly resulting from an adherence to the belief; and (4) an organization within the cult designed to observe the tenants of belief. The content of the belief is of no moment."
In Kibbe vs. Antram, 4 Conn. 134, 139, we see that to "ordain" is to vest with authority - ministerial function - sacerdotal power. Also from this case it is established that "the ordination" of a clergyman remains even after his separation from a church of which he once had charge, and his spiritual authority continues, although he is not settled over a particular congregation.
In Buttecali vs. U.S.C.A., Texas, 130 F.2nd 172, 174, the following rationale is stated: "Generally a duly 'ordained minister' is one who has followed a prescribed course of study of religious principles, has been consec rated to the service of living and teaching that religion through an ordination ceremony under the auspices of an established church, has been commissioned by that church as its minister in the service of GOD and generally is subject to control or discipline by a council of the church."
In Ruggles vs. Kimball, 12 Mass, 337, 338 it states: "The minister may be installed over some particular society, either incorporated or unincorporated."
5. Immaterial: Not material, essential, or necessary; not important or pertinent; not decisive; of no substantial consequence; without weight. Black's Law Dictionary, 6th edition, pg 749
6. For prosecuting violations and deprivations of rights secured by the Constitution for the united States of America, contact The Patriot Resource Center.