About Light Path Resources
I was an electronics technician for several years, then retired military and mechanical engineer in the aerospace industry for many more years. During that time I was also wrapped up in metaphysical/spiritual studies that would have ostracized me from either “community.” Then I married Diane, a world-class vehicle/channel. While I had many “peak experiences” per Henry James and Abraham Maslow, as well as my own personal experiences with extraterrestrials, I watched the physics community produce many books written by physicists based on quantum physics discoveries and very often wondered “when are they ever going to get it?”
Then, as I was working to put up a website to share my wife’s and her guides’ contributions to spiritual development, buddha-consciousness.org, I decided to create light-path-resources.org to provide additional spiritually-oriented material and widely ranging perspectives to highly controversial topics. I also resurrected my counter-recruitment site, which you can find at militarytruth.org.
Serendipity was at work. I received an email from CollectiveEvolution.com informing me of a new group called Post-Materialist Science. This group wrote an initial report entitled “International Summit On Post – Materialist Science, Spirituality, And Society: Summary Report,” dated May 21, 2014.
I was SHOCKED! Here was a group of leading-edge SCIENTISTS advocating an approach to science that I had been hoping for for almost 40 years!!! While their “Manifesto” had, surprisingly, only one physicist in support (when is that DISCIPLINE GOING TO WAKE UP?) and a small number of engineers, paragraphs 16 and 18 summed up long-held beliefs of my own:
- Post-materialist science does not reject the empirical observations and great value of scientific achievements realized up until now. It seeks to expand the human capacity to better understand the wonders of nature, and in the process rediscover the importance of mind and spirit as being part of the core fabric of the universe. (emphasis, mine ~ Don) Post-materialism is inclusive of matter, which is seen as a basic constituent of the universe.
This “basic constituent” business, to me, is somewhat questionable and debatable, as is the title of “Post-Materialist Science” when I see the material worlds as an end-product, low-vibration state. Nonetheless, this is a WHOLE NEW PARADIGM for human consideration!! ~ Don
- The shift from materialist to post-materialist science may be of vital importance to the evolution of the human civilization. It may be even more pivotal than the transition from geocentrism to heliocentrism.
Let’s see where the new “Post-Materialist Science” paradigm leads. Meanwhile, Light Path Resources will continue to present topics from many other sources. I choose articles that sound plausible to ME, based on my own experiences, other independent sources and my own intuition, as honed by my late wife’s guides, The Buddha Consciousness (TBC, as presented at Buddha-Consciousness.org).
~ Rev. Don Chapin, PhD
Light Path Resources and the IRS
We are all reflections/holograms of God, God is ever-present within each and every one of us ( sorry atheists and agnostics, but my personal experiences fully supports that statement :-). Therefore, religions, ordinations and churches, synogogs, mosques, ministries, etc. are simply artificial (man-made) contrivances, primarily designed to avoid personal responsibility, but latched onto by others to exercise control. While some countries put religion above all else, others go the completely secular route and exercise state control over all, including religion. The U.S. officially separates religion and state control, although this situation is contentious at times. (And no, THIS IS NOT a “Christian Nation,” a topic discussed elsewhere on light-path-resouces.org.) Taxation of religious organizations to the state is a little understood topic, not the least of which the U.S. Internal Revenue Service is often (mistakenly) understood to be an arbiter, despite the provisions of Amendment 1 to our Constitution.
A popular understanding, promulgated by the IRS, is that, to be a tax free (non-profit) religious organization as a church, synagogue, mosque or whatever, that organization MUST register with the IRS as a 501(c)3 organization. THIS IS NOT THE CASE! Most states even have an “escape clause” somewhere in their statutes that provides for unregistered religious organizations. The next step is that of a Corporation Sole, where an individual can ‘incorporate’ at the state level as a sole minister of a religious organization. But, even a Corporation Sole registration IS NOT NECESSARY.
From IRS Publication 1828: “Tax Guide for Churches & Religious Organizations”/“Recognition of Tax-Exempt Status Automatic Exemption for Churches:
“Churches that meet the requirements of IRC Section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS. The church is recognized as exempt and qualifies for related tax benefits.” (i.e., an organization with an established church/religion or even a self-declaration, or an individual, although with an established ordination – as in our case – does help for the ‘human step’ or ‘official’ recognition.)
Furthermore, if an organization did decide to register as a 501(c)3, they would have to make out a long registration form (Form 1023) AND pay the IRS to register them… currently to the tune of $600. Now, registering as a 501(c)3 (and there is no statute anywhere that says a “church” (or any religious-inclined organization) has to be a 501(c)(3).), they would also be giving up control over the following IRS “church definitions:”
• designating a distinct legal existence
• establishing a recognized creed and form of worship
• establishing a definite and distinct ecclesiastical government
• establishing a formal code of doctrine and discipline
• establishing a distinct religious history (i.e., an ordination)
• a membership not associated with any other church or denomination
• a complete organization of ordained ministers ministering to their congregations and selected after completing prescribed courses of study
• a literature of its own
• establishing places of worship
• establishing regular congregations
• establishing regular religious services
• Sunday schools (discrimination?) for the religious instruction of the young and
• “schools” for the preparation of its ministers.
• VERY limited Political Activity… however, with the advent of the disastrous tRump election and administration, this has to be ‘loosened.’
IRS ‘14 Points’ for recognition of Light Path Resources as a Church/Ministry
1. Distinct legal existence
Recognized as a “corporation sole” by the State of Nevada. To also be in the form of a web-site available to anyone in the world that can read English. The point of using such a site is to provide a series of eight or more highly spiritual books FREE for the public. Donations WILL NOT be tied to either what or how many chapters have been downloaded by any individual. The poorest of the poor, IF they can arrange internet access, can get a copy of whatever they feel they need from these books.
2. Recognized creed and form of worship
No, we recognize that “the return” is an end-point function, not a path function, therefore, we reject advocating any “creed” as such. We do believe that formal “creeds,” “doctrines” and “disciplines” are functions of conventional churches and evidence of what we call “path functions” governed, generally, by men (or women) that have a power investment to protect their respective interests.
3. Definite and distinct ecclesiastical government
There is a “founding minister,” which might be considered as the “head” of the ministry, and member-ministers, ordained by the ministry, itself.
4. Formal code of doctrine and discipline
Again, that is exactly what we are trying to get AWAY from, as pointed out in Question # 2. The closest we get to this is for the individual to simply read the materials being provided and attempt to practice those techniques they feel most comfortable with.
5. Distinct religious history
Let’s go back MANY years and substitute the word “spiritual” for “religious.” EACH of the ministers concerned with the founding and initial succession process have had virtually a life-long spiritual quest, generally culminating in absorbing the materials being released.
The “founding minister,” for example, started his quest about the age of 20, and started predecessor companies for quite a period of time. One of these, Light Path Productions & Alternatives, formulated a foreign franchise agreement under which two of the earlier book formats had been published in India, until the low demand and differences in cultural customs terminated the arrangement. Later, we formed the Nevada close corporation, “Light Path Resources,” EIN 88-0323556, as an earlier attempt to get these same materials out in book form. This was also not successful, so that the current approach was formulated after a considerable delay; the purpose being to simply get these works out to whomever might best be able to use them.
6. Membership not associated with any other church or denomination
Not as such.
7. Organization of ordained ministers
Yes, as stated above in Question 3.
8. Ordained ministers selected after completing prescribed courses of studies
Yes, The initial two member-ministers had been in attendance through the original classes comprising the current books to be released. Subsequent ordinations will be dependent upon an individual’s request for such, their level of reading the various FREE book chapters to be placed on-line (download history), and on whatever questions s/he poses as a result of his/her readings. This approach to an ordination will be a part of our Bylaws that will be available on the web-site.
9. Literature of its own
ABSOLUTELY. That is the whole point of the ministry, to provide a series of highly spiritual works for public consumption.
10. Established places of worship
Yes. Wherever one is, is an appropriate place of worship. The God within, the christus that is within each of us needs no geographical location to be activated, so we do not believe that any one facility is needed.
11. Regular congregations
12. Regular religious services
13. Sunday schools for religious instruction of the young
14. Schools for preparation of its ministers
As above, in responses to Questions # 3 & 8.
Every organization that applies for 501(c)(3) recognition is required to waive speech and religious rights.
All 501(c)(3) organizations are prohibited from influencing legislation and political campaigns. As social issues have become political issues, churches and church leaders had begun avoiding issues, avoiding taking positions, selectively addressing Biblical (or other any sacred book) principles and training leaders out of fear of what might happen if they do.
There is no law that prohibits churches from speaking on candidates, politics, or legislation. The 501(c)(3) speech restrictions apply only to organizations that are organized as a 501(c)(3). Churches that believe it is their responsibility to raise and foster truly spiritual leaders in our representative democracy may do so, but not as a 501(c)(3).
While Light Path Resources does comply with most of these provisions, not every organization can. So what’s the alternative? One alternative is to register as a 508(c)(1)(a), (ref. https://www.helpinghandoutreach.org/wp-content/uploads/2015/07/WHY-ALL-CHURCHES-SHOULD-BE-A-508C1A.pdf) to which few of these restrictions apply. I have not personally checked this recommendation out, but include it here as another possibility.
Another alternative, as we have done in accordance with Pub 1828, to be automatically considered tax exempt and not required to apply for and obtain recognition of tax-exempt status from the IRS… i.e, to ignore the IRS and simply carry on with BEING a non-profit spiritually-oriented organization.
And this last approach seemed to work for the IRS as a result of an audit on February 17, 2009 for the tax year of 2006. Note that I was personally audited, as audits of non-profits is quite rare and takes considerable preparation and justification on the part of the IRS. I had expected to have the status of Light Path Resources challenged, which they basically did early in the process, but in an oblique manner. However, I informed them that I would tape record the full session, which forced the IRS auditor to then do the same for their records. During the audit, verbal questions began about the church’s finances, but I stated that we had provided far more information than required and that kind of question was illegal. That somewhat rattled the auditor as the IRS would not ‘look good’ with that on the tapes, so she rapidly backed off and apparently accepted the fact that I declared LPR as a church. She then looked primarily for non-existent evidence of inurement (that I was claiming donations, but feeding donated money back into my personal accounts). The links below include IRS written questions as part of that audit.
The auditor said a resolution letter would be sent out within about two weeks, but we didn’t receive it until about three months later. Except for a very minor face-saving item, they could find nothing to assess us for—or to follow up on—and they never questioned our claim that Light Path Resources was an online church!
Initial_Audit_Announcement & Questions_from_IRS
Detailed IRS Audit Questions, with answers
Tax Audit Results Letter
Does Light Path Resources Meet ‘Approved’ Guidelines… As A FREE Church ?
Description of Documents Requested (for 2006, from Don Chapin, taxpayer and Director/Minister of Light Path Resources - World Wide, an unincorporated/free on-line Church; Ref. Ms. Terry Smith letter dated January 20, 2009): [gview...
Corporation Sole Problems by: Peter Kershaw, © 2004, All Rights Reserved http://hushmoney.org/corporate-sole_probs.htm The corporation sole is experiencing explosive growth as a direct result of aggressive promotional efforts, primarily through the internet, by dozens...
Church Corporations The issue of corporations and who acts for whom can become very confusing when applied to churches. Is a church minister acting on behalf of Jesus Christ? Or is he acting on behalf of a Michigan Corporation (or some other state) created and...