Motion Picture Association of America v. CrystalTech Web Hosting Inc.

Filing 1294

Motion Picture Association of America v. CrystalTech Web Hosting Inc.

Doc. 1294 Att. 1

2 PRESCOTTFOR THE DISTRICT OF ARZONA DIVISION
3 UNITED STATES OF AMERICA,
4

1 IN THE UNITED STATES DISTRICT COURT

5 v.
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8

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Plaintiff,

Case No. CV05-3073-PCT-EHC

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ELIZABETH A. GARNER, et aI.,
Defendants.

DECLARTION OF BARBAR CANTRELL

i. I am a paralegal with the United States Deparent of Justice, Tax
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Division, in Washington, D.C.
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2. On August 15,2005, I visited ww.corpsole.org and downoaded
11 portons of that website. Attached as Exhbit A is a prited copy of

varous pages

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of that website on that date.
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3. On June 29, 2007, and on several other dates in the past few months I
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have visited ww.corpsole.org. The website does not appear to be signficantly
different or contain signficantly different information from when I visited and

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downloaded portions of it in August 2005.
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I declare under penalty of peijur that the foregoing is tre and correct.

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Executed on June 29, 2007.
19

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BARBAR CANTRELL.

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Dockets.Justia.com

CANTRELL DECLARATION

EXHIBIT A

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Bethel Aram Ministries the Offcial site of

Elizabeth Gardner

Page i of3

Bethel Aram Ministries

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Ministry of Church Restoration, Pastors, Rev. Elizabeth and Ric Gardner

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Home
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Blow ye the trumpet in Zion,
and sound an alarm in my holy mountain: let all the inhabitants of the land tremble:

for the day of the LORD cometh, for it is nigh at hand. Joel 2:1

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We blow the shofar to sound the alarm - the Church is in PERIL! Man-made systems and pagan philosophies govern the called out ones of Yahshua Messiah!

"Come out of her, my people, that ye be not partakers of her sins, and that yereceive not of her plagues" (Revelations 18:5).

.

LISTEN
8/15/2005

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About Us - Bethel Aram Ministries

Page 2 of3

mandate of our God to release them from the world of

Babylon and come totally under the headship of Yahshua Messiah as their only King.
As corporate thinking and systems are replaced with the Lord's thinking and accountabilty, the worship and obedience in the House of God wil be transformed from a place of business and merchandise; where the systems of men and the god of mamon reigns, the House of God wil be transformed into the spiritual place where God can be trly exalted.

Obedience to the teachings of Yahshua and fulfillng the mandate of the Great Commission are foremost in the life and judgment of each individual believer. It is
the desire of Bethel Aram Ministries to bring the body of MessiahChrist truths

which wil edify and encourage believers to contend for the faith that was once handed over to the saints and to see that all ministies and congregations be released from ritual, the system of Corprate Business and Merchandising which keeps the church from following the simplicity that is in Messiah.
This website focuses on the difference between the 501 corporation sole. We have tried to provide as much of the Lord's command you would need to come out of

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corporation sole and the freedom of

(c)(3) corporation and the initial teaching to obey Babylon (Govenuental

Commercial systems and Corporate thinking) and understad the ministry offce of

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religion secured by the Constitution and Bil of Rights available to free and natural person including the church, which are not guaranteed to entities like corporations, i.e. Church, Inc. It is stated in the Constitutional Law, section 64, "Insofar as libert is concerned, however, a private corporation is not a person within the language of the Foureenth Amendment of the Constitution; the libert guaranteed is the libert of natural, not arificial persons. And a corporation has been held not to be a "person" within the protection of the Fifth Amendment against self-incrimination."
"Please note: The infoiiation given in this website does not constitute legal or accounting advice
or opinion, and should not be relied upon for any planning purposes. It is provided solely

and

exclusively for the general, non-specific educational purposes, and to advise the reader of the part of this nature can be circumstance-specific and the ministr of Bethel Ara Ministres. Planning of therefore it would be dangerous to apply the very general rules described herein to any singular factpattern. Prudence demands that you prayerflly evaluate this infoiiation that you might be
transfoiied by the renewing of

your mind.

http://ww.corpsole.org/aboutuse_l.html

8/1512005

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Our Credentials - Bethel Aram Ministries

Page 1 of3

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Bethel Aram Ministries
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Home
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About Us

Our Credentials

Ordaiiied Min isters & Certtfied ProfessioliaLs
RIC & ELIZABETH GARDNER

501c3 Corp

Corp Sole

Church Inc,

Babylon Exposed

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Testimonies

Corp Sole FAQS

The Gardner's attended Christ for the Nations Bible Institute and became ordained and began their ministry both as evangelists and active as pastors of a home church in Arizona.

Corp Sole Law

Model for Min

They hold ordination with the Independent Assemblies of God, Full Gospel Fellowship International, Brothers in Christ International and Bethel Aram Ministnes.
In addition to Elizabeth's spiritual education, she also attended the Paralegal Institute and received a degree as a Certfied Paralegal, specializing in Contracts, Business Organiztions, Litigation and Trial Practice.
8/15/2005

More Educatìons

htt://ww .corpsole.org/ ourcredentials .html

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Our Credentials - Bethel Aram Ministries

Page2of3

Elizabeth is the author of several books including "Lord, Why Me", "Corporation sole vs. SOl(c)(3) Corporation" and "How to Protect Everything you Own in this Life and After",
In addition to Ric's spiritual education, he also attended TPI Schools Center for Career Studies in Accounting, Estate and Financial Planing and received a degree in Accounting, Estate and Financial Planing, specializing in Charitable Planning,

(HomeHHoine)(Books & Ta~HContact Us)

IE ... .. ....... ~ ~ vv.lisvebd_lgnplus.CO ~
Copyright (c) 2005 Bethel Aram Ministries. All rights reserved.

baram§qwest.net

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http://ww.corpsole.orglourcredentials.html

8/15/2005

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Corporation Sole - Bethel Aram Ministries

Page 7 of 13

under "Distribution of Assets."
On page 15 of publication 557 it states:

"A church, interchurch organization, religious schools, order, etc and its associations is NOT required to fie form 1023 to be exempt from federal income tax or to receive a ta deductible contribution. They are automatically immune. The IRS specifically excludes the church from the need to fie for tax-exempt status.

In section 508 ofIRS code it states Special rules with respect to Section 50l(c) 3 organizations and like organizations: (a) New organizations must notify the Secretary that they are applying for recognition of 50 1 (c) status.... ..EXECPT~ ..as
provided in subsection (c), Section (c) states: Exceptions: (1) Mandatory

Exceptions, Subsections (a) and (b) SHALL NOT applies to: (a) Churches, their integrated auxiliaries, and conventions or associations of churches,
IRC Section 6033(a) provides church "Mandatory Exceptions" from the need for filing returns of any kind. It also acknowledges the church complete immunity to
disclosure. The regulations explain that it is not necessar to maintain records of

any kind.
In Section 6033(1)(g)(I)(i) it states that anual returs are not required to be fied by an organization described in section 501(c)(3), which has established it right to

exemption from taation under 501(a) and which is organized and operated exclusively for religious purposes.
In Section 6033(2)(a)(i)(iii) of Churches, their integrated

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Religious Order.

to

the Code it states: (a) Mandatory Exceptions, (i) auxiliaries, etc. (Hi) exclusively- religious activities of a

The corporation sole has complete immunity to disclosure. The regulations explain
that it is not necessar to maintain records of any kind except for the organizations'

own purposes and reasons.

In Section 170(B) provides for Charitable Contributions and gifts that can be
deducted for an individuaL.

In Section 170 B(I)(a)(i) it states: (1) Individuals (a) General Rule for any
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Corporation Sole - Bethel Aram Ministries

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chartable contribution to: (i) A church or association of churches

Since the IRS Codes are subject to the First Amendment to the United States Constitution, there are NO requirements for a church or church related ministries to apply to the IRS for recognition of a tax excepted or tax-exempt status. In fact, the codes themselves provide a specific EXCEPTION to reporting and taxation for churches/ministry .
The IRS Codes are for CORPORATIONS, Non-Profit and For-Profit Business Corporations. The corporation sole is NOT a business corporation, Even though it is not a business corporation, IRS recognizes the corporation sole in the same status and category as a non-profit corporation, without being one. They understand the difference between a church, the called-out-ones, and a non-profit business corporation.

According to Kent commentaries, there are few points of law applicable to a
corporation sole. These are however, four legal characteristics unique to it:
i,) All corporation sole's are officeholders of and for established church or a

ministr. In short corporation sole is the incorporation of an offce.

2.) The corpration sole can claim title to real propert only,

3.) Propert and powers of corporation sole are transferred on the death of an incumbent to successors in offce, not to heirs or through executors.

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4.) Corporation sole lacks the usual trappings of a corpration.
5.) All corporation sole are considered ambassadors, the legal representative of an ancient religious order,
Since state acknowledgment later became an alleged requirement, or at least a state policy, a theory had to be developed to justify the corporation sole existence of the
ancient church,

There are two significant types of corporation sole that the individual states and U.S. recognize corporation sole.
8/15/2005

http://ww.corpsole.orgiCorpSole.html

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Corporation Sole - Bethel Aram Ministries

The first type is the offce that is prior existing. It is the offce that predates the fathered from the ancient religious the United States. It was grand existence of
order over 2,000 years ago. It was formed within the body of

Messiah 33 A.D. by

way of succession or direct ordination from the order of the Most High, the Lord Yahshua/Jesus, the Messiah. It is created and written out of the ecclesiastical canon law and is recognized under the common law of England and under the these united states of America. Some examples of common law and Constitution of the
the ecclesiastical canon law corporation sole is the Pope, Priests, Bishops of

Catholic churh, the Mormon church, the Evangelical church, Presbyterian church, and Jewish synagogues.
The second type is the newly created corporation sole that is written within the
state under civil law. The artcles do not reference any history of

the offce or

scripture writing or references, It has statutory language such as Non-Profit or Not for Profit, which is derived out of the statutes. They recognize the corporation as a
trust or an entity and it is created by the governent and is under governent

control as the 50l(c)(3) corporations.
-i The advantages of

the canon law corporation sole are:

1.) They are not created by the governent and are not under any governent agency including the IRS,
2,) They are subject to the private governent of

those who create them.

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3.) The only rules for their governent are the laws and constitutions as signed by

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the founders.

4.) The govt;,nment is not able to interfere in any way.

5.) The governent may not alter or amend the charter/covenant.
6.) No governent control over administration.
7.) All church workers are no longer classified as employees, but considered as

ministers.

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Corporation Sole - Bethel Aram Ministries

Page 10 of13

8,) There are no fiing requirements of any kind.

9.) There are no withholding or self employment taxes or income tax with

corporation sole.
10.) The corporation sole can receive donations and give ta deductible receipts

11.) The corporation sole can do and operate as any individual can in this world but
at the same time not be par of it.

12.) The corporation sole provides sovereignty.

13,) Most ofall, the headship becomes Messiah and not the governent and not the pastor.

As it is now, we have Governent Church, Inc, a big corporate business operating
in commerce. Governent Church, Inc. is an agency of the government, controlled
by the governent under the 501

(c)(3) corporations. Under the offce of

corporation sole, Church, Inc. leaves the position of corprate business, is no

longer a governent agency, the employees are now ministers. The pastor is no
longer a governent agent. The whole word can be preached without restrint The

congregation becomes the body of Messiah and not business stockholders, and the

l' LORD Messiah is now head and LORD, Sovereign of His church.
The canon corporation sole flows like this: Messiah is the head of ones, His church. The corporation sole offce is within the body of

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His called-outbelievers, but

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not as overlords. The body and the building that they meet in is not acknowledged

by the state for any reason whatsoever. The offce of the person holding the offce the corporation sole is recorded with the state to merely acknowledge its of existence. The governent worldwide acknowledges the legal existence and respects the independence of corporation sole. In essence, a corporation sole is the self-governing, much like a sovereign nation. We are the Holy Kingdom of
Most High.
We choose to record the corporation sole in the state of

Nevada. (Rev, Stat. Section 84.010.080) The reason is they are the only state that wil accept the ecclesiastical

caon law corpration sole as it is written as an offce only and not an entity. The
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From a Pastor's Desk - Bethel Aram Ministries

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to the church, by the Constitution of the United States!
In most cases, over the last 40 years, attorneys, CPA's and accountants have convinced the clergy, to become Church.lncorpjlrated based upon

alleged benefits and privileges such as Limited liabilty,Exemptions (land,
etc,) and Tax Deductible status for its donors. All these advantages were already granted to the church by the Constitution! Why then arewe asking the government to grant something that has already been granted us?
Many thousands upon thousands of churches and ministries in America have joined in a contractual agreement with their respective State governments. The State government is based upon Statutory Laws and not on Scripture based Canon Laws, State nonprofit corporation churches, and ministries successfully sued in court if they preach the full Gospel because of can be certain laws such as the laws which are interpreted to protect people against Hate Crimes. Basically, churches and ministries have agreed to abide by the laws of the State when they become Church, Incl This is an unscriptural position and leaven to the bodyl The Church ends up with two masters. An untenable situation that must be rectified.

The founding fathers of the Constitution rec09nized the necessity for the "separation of church and state" by acknowledging that there was a
"Government of Man" and a "Government of God." They took further steps

and declared that "Congress shall make no. laws neither establishing
religion nor prohibiting the free exercise thereof' and so it is still today.
But the church and ministries broke this declaration by applying through their
individual states to be established through the 501 (c)3 corporation status.

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The 1st Commandment says, "Thou shalt have no other gods before me." Jesus said it like this, "You cannot serve two masters." The Scripture is the final authority for the church, not. the Internal Revenue Service code. Yet this

legal right to the "separation. of Church and State" is rarely implemented?
What has happened and why?

Beth-EI Aram Ministries can personally assist you in the formation of a
properly structured, legally correct, Canon Law Corporation Sole. They have authored, and filed many Canon Law Corporation Soles.

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From a Pastor's Desk - Bethel Aram Ministries

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Additionally, they can help you organize and protect your assets and estates and distribute an inheritance to your heirs through other instruments without government intrusion and taxes,

Pastors and Ministers who have concerned questions regarding their state structured Church or Ministry corporations owe it to yourselves to continue this process of investigating Corporation Sole. Those who are preparing to start a church or ministry looking for understanding and clarity of a Non-Profi 501 (c)(3) verses Corporation Sole, should contact Beth-EI Aram Ministries.

The call you make wil affect your future and all those who will be touched by
the ministry only God can give. Guard your callng; Guard your future; Guard your flock; Guard your family.
Elizabeth Gardner is among the very few who specialize in setting up Canon Law Corporation Sale for churches and ministries throughout the United States. Know too, that all Corporation Soles are NOT created equal. There are actually two types of Corporation Sole and you must know the difference: Civil Law and Canon Law.
t;abeth and Ric Gardner as spiritual

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leaders and ordained ministers have pastored and evangelized for many years and have many years of experience and study on Corporation Sale: Civil and Canon. As professionals they hold certificates or degrees in paralegal, banking, business, and estate planning and have many other experiences that give the history, heart and them a professional and unique understanding of laws of the land, They have understanding the needs of the church while assisted many churches, ministries and associations in obtaining Canon

Law Corporation Sales.

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http://ww.corpso1e.org/pastorsdesk.htm1

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