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"I could understand choosing not to file the 501(c)3, and avoid entanglement with government bureaucrats. But making a moral issue of it... nah. Sounds like some Baptist churches just found a good marketing ploy."

"marketing ploy?"

I wish you would explain that.

It is not a "moral" issue with us, it is an issue of our faith, understanding of Christ as Head of the church, not civil government, and our deep desire, yea, conviction to obey the Scriptures in the matters of church polity and practice.

501(c)(3) is a kind of contractual agreement. And inside that agreement is a re-definition of church offices and officers. Further, it is a negative witness to government, implying to them that the church of Jesus Christ is something akin to civic organization like the Lion's Club and the Boy Scouts (not denigrating those organizations in any way).

Furthermore, the IRS is part and parcel of unregenerate (un-saved; non-Christian) government, which creates rules, regulations, and restrictions for 501(c)(3) organizations in the content of their oratory, publications, signage, positions, and associations. We do not believe the Church should place itself under such arrangement, where the Headship of Christ over the Church is surrendered to the whims of an increasingly paganistic government that rules according to its own public policy on myriad issues.

We take as example the underground churches in communist and other totalitarian countries (where we have actually worked underground), which to preach what they believe from the Scripture would be prohibited and punished if they were registered with the government, hence, they remain unregistered, and risk the wrath of government for conscience sake.

No, it hasn't come quite to that point yet in the United States, but it is a real potentiality, especially if government can get all "religion" registered.

If a missionary has established Biblical churches in countries where to register would mean government control, he wouldn't be inclined to register churches in the United States where there are no laws requiring it. He would, from his experience, rather see registration as a real potential danger.