Church Gifts Televangelist a Gold-Plated Trump-Edition AR-15: Understanding Gift Tax Reporting Requirements

(Screenshot: YouTube channel TruthBacker)

Recently, Living Word Christian Church in LaCrosse WI, gifted Pastor Mark Barclay a gold-plated AR-15 engraved with President Donald Trump’s words, “Fight! Fight! Fight!”

The gun given to Barclay may have cost between $1,330 to $1,700, according to the Black Rain Ordnance gun manufacturer website.

When American churches present gifts to pastors for their birthdays, during Pastor Appreciation Month (October) and when they retire, sometimes they are required to report these gifts as compensation.

(Screenshot: U.S. Code Title 26 Section 102)

Small gifts such as snacks and a T-shirt provided occasionally at work are considered de minimis, and not subject to taxation.

Meanwhile, gifts to non-employees are handled differently.

Some of the gifts to televangelists are very extravagant:

  • Paula White gave T.D. Jakes a Bentley convertible.
  • Oral Roberts gave fundraising consultant James Eugene Ewing an aircraft.
  • Creflo Dollar attempted to raise $2 million for Kenneth Copeland to celebrate Copeland’s 40th ministry anniversary.
  • Daystar Television Network’s only independent board member Tom Calendar gifted the network president Joni Lamb $100,000 for honeymoon, which she claims to have reimbursed.

The Danger of Tax Evasion

In 2011, the Senate Finance Committee published a 61-page report identifying financial loopholes exploited by religious organizations. One of the loopholes was pastors receiving “love offerings” rather than a salary so that their compensation was not taxed.

There also appears to be widespread confusion in the church world regarding speaking honorariums. They are often treated as gifts when they are compensation, and the recipient should be given a Form 1099 for tax purposes.

Televangelist Todd Coontz and Gregory L. Clarke, pastor of New Hope Baptist Church in Birmingham, Alabama, both served jail time for tax evasion as a result of treating speaking honorariums as gifts rather than taxable income.

However, the courts are not always consistent. An indictment of the late televangelist Morris Cerullo was dismissed because a prosecutor failed to give the grand jury complete information.

Tax Notes reported, “During the prosecutor’s presentation, the grand jury asked at least three times about how to differentiate between earned income and gifts. Each time the prosecutor answered without mentioning the most critical factor: the donor’s intent.”

Reporting Requirements

For 2025, the gift tax exclusion is $19,000. With a couple exceptions, gifts exceeding this amount are taxable and require the donor to complete the IRS Form 709 and pay the gift tax.

Not subject to taxation are gifts to spouses and gifts to pay for school tuition or medical expenses.

While churches, synagogues and mosques are not required to report gift expenses to the Internal Revenue Service on a Form 990, other religious non-profits such as Christian colleges do include them in the 990 Statement of Expenses Page.

For the fiscal year ending June 30, 2023, Liberty University provided $341 million in grants and scholarships to its American students.

The IRS website features a Frequently Asked Questions page for gift taxes and the IRS Publication 559 provides more in-depth information about gift taxes for accountants and bookkeepers.

* This article features a correction. It originally incorrectly reported that Living Word Church in Midland, Michigan, gifted Pastor Mark Barclay a gold-plated AR-15. Instead, Living Word Christian Church in LaCrosse, Wisconsin, was responsible for the gun gift.

Searching for Tips: Know of Any Religious Leaders Committing Extortion?

This is an odd request. Trinity Foundation investigators are looking for tips.

Often religious leaders are accused of immoral actions which are not necessarily illegal. It is not a crime to waste millions of dollars on ministry-owned jets or massive parsonages.

However, we are also interested in documenting criminal actions, especially financial fraud and extortion. If a pastor or televangelist convinced you to give based on a false promise of financial blessings which you never received, let us know about it.

If you are aware of a pastor or ministry leader using threats/intimidation to obtain donations, contact us. For example, has a pastor told you that God would punish you if you didn’t give him a donation?

If you know about a megachurch taking over other churches through loan sharking techniques (charging large amounts of interest which could no longer be repaid), blackmail or bribery, please report it.

Whistleblower Form  Email: trinity@trinityfi.org Phone: (214)827-2625)

A Story of Power, Deceit, and Betrayal at Second Baptist Church: Members File Court Petition, Try to Save Church’s Legacy

Photo—Facebook: On May 26th 2024 Ed Young (right) announces his son,

Ben Young as the next senior pastor of Second Baptist Church in Houston, Texas 

On Monday, April 15th, 2025, Jeremiah Counsel Corporation (also “Jeremiah” in this article), a non profit formed by a group of concerned members and past members of Second Baptist Church, filed an unusual court petition in Judge Latosha Lewis Paynes’s District Court 55 against the current leadership of Second Baptist Church Houston requesting church governance reforms and restoration of members’ voting rights taken away in secret.

Defendents named in the 123 page petition are Ben Young, Homer Edwin Young, Lee Maxcy, Dennis Brewer Jr., and the Second Baptist Church Corporation, collectively called the “Young Group” throughout the filing.

Yesterday, Jeremiah Counsel Corporation issued a press release and an open letter to Second Baptist’s “90,000 +” members at large from its new website.

What Happened?  A Radical Change in church governance…

At a sparsely attended May 31, 2023 church business meeting, members in attendance either “unknowingly or unwittingly” rubber-stamped the church’s new regulations (its bylaws) without having the opportunity to inspect or read what they were being asked to approve, according to two letters signed by dozens of concerned members and sent directly to Pastor Ben Young months before the filing of this petition.

Section (H) of Jeremiah’s lawsuit gives examples of the “deliberately inconspicuous, legally insufficient, and intentionally vague” purported notices advising recipients of the May 31 membership meeting.  According to the petition, “These statements were part of an intentional plan to alert as few members as possible to the other purpose for this church meeting and to mislead those who did see the notices.”

Section (M) of the petition states, “only about 200 of Second Baptist’s 94,000 members attended on May 31” and that those at the meeting represented less than “one quarter of one percentof Second Baptist’s members.

What does Plaintiff Jeremiah Counsel Corporation want?

 Typical lawsuits request pecuniary relief, often in the millions.  However, apart from legal fees, Jeremiah’s petition doesn’t ask for monetary damages to its members but rather requests a return to the Church’s 2005 bylaws and does request money damages for Second Baptist Church from the Young Group and injunctive relief to cease and desist all conduct or actions stemming from the May 31 bylaws “updates”.

Section (I) of the lawsuit details how Second Baptist trustees, who had met for church business only a few weeks prior to the meeting, were completely unaware of the severity of the bylaw’s changes, before, during, and even after the scantly attended May 31 meeting—changes that eliminated and replaced their own positions.

According to the lawsuit, the Young Group permanently abolished: “(1) church members’ rights to vote and elect, e.g., Second Baptists Pastor and officers, to the governing body of the church, (2) church members’ rights to inspect Second Baptist’s books, financial records, and governing documents, and to provide input on its financial direction and obligations, and (3) church members’ rights to provide input on church policies.” (wording bolded in the lawsuit, p. 15)

Continue reading “A Story of Power, Deceit, and Betrayal at Second Baptist Church: Members File Court Petition, Try to Save Church’s Legacy”

Exploring Daystar Programming Partners: Guess Who Owns Six Square Miles of Land?

In addition to producing its own original programs such as Joni Table Talk and Ministry Now and broadcasting Christian movies on Saturdays, Daystar Television Network relies on 69 programming partners to fill its weekly broadcast schedule.

We were curious: How many of Daystar’s programming partners provide financial information to donors?

The following spreadsheet reveals which programming partners file an IRS Form 990 which discloses total revenue, total expenses, and compensation of officers. Unlike other non-profits, churches, synagogues and mosques are exempt from the requirement to file a Form 990.

One-third (23) of Daystar’s programming partners provide a Form 990, which was more than we expected.

Continue reading “Exploring Daystar Programming Partners: Guess Who Owns Six Square Miles of Land?”

Church and Ministry Governance and Leadership

Most Christians don’t give it much thought and trust their leaders.  We tend to look to a pastor, priest, or whomever is in charge as the expert(s).  But members and donors have a responsibility to make sure their tithes and gifts are doing more than simply enriching the person or persons at the top.

Givers should, at a bare minimum, seek answers to: 1) Who governs the organization or church—a single individual with little or no accountability or an independent group of individuals such as a board of directors? 2) Where does the money go? Do they file a public form 990 or publish an audited financial statement?

Trinity Foundation has encountered all types of organizational and church governance (read our Governance Project) and while there is probably no “best” form, there are certain things members should look for and others to be wary of.  We’ve seen terrible examples over and over and can best describe the better leadership forms by what they are not.

Decades ago, we discovered televangelists and pastors had begun eliminating church member oversight and personal accountability.  We found that all decision-making power in a board of directors often consists of hand-picked family, friends, or employees.  We discovered that more and more pastors are consolidating power in their organizations and eliminating church member oversight.

The “smell factor”

If a certain pastor or ministry leader is living lavishly (any one of the following—a corporate jet, a mansion, multiple houses, a luxury car, etc.) this lifestyle begs the question—is this person more concerned about themselves or the gospel of Christ and others? Are they a lover of money?   When the smell is “off”, so to speak, donors need to start asking questions.

The pattern set forth in the gospels is one of servanthood and humility, not of “lording it over” congregations or members.  If it begins to smell foul, both the person and the organization deserve a closer look and some good-old-fashioned research.

Questions Donors Should Ask:

Does the leader regularly preach, teach, or advocate the life and teachings of Christ, including the cross?  The Apostle Paul said, “For I determined not to know anything among you, save Jesus Christ, and him crucified.”

Does the pastor or leader constantly refer to themselves, other than confession?

Is the church or ministry transparent?

How are your donations being used?  We can’t emphasize enough that churches and organizations should publish or make available financial documents illustrating how donor money is spent.  They should file the IRS form 990 or publish an audited financial statement on their website.

Do excess church funds simply accumulate to make the church wealthier, or do they help the poor, needy, distressed, and disadvantaged in the community?

Does the pastor or ministry leader’s family control how and where the money is spent?

Is there a group of people that hold the leader responsible, such as an independent board of elders, deacons, or board members?

Leadership Standards

Does the leader have integrity as defined by the Apostle Paul? (1st Timothy, chapter 2) A bishop then must be blameless, the husband of one wife, vigilant, sober, of good behavior, given to hospitality, apt at teaching; not given to wine, not violent, not greedy for filthy lucre, but patient, not a brawler, not covetous; one who rules well his own house, having his children in subjection with all dignity.

 

How Did Televangelist Joni Lamb Acquire $11 Million of Residential Property?

Over time, televangelist Joni Lamb acquired six residential properties worth $11 million, according to research by Trinity Foundation.

Joni Lamb owns four houses in Texas, a home in Georgia and beach condo in Miramar Beach, Florida. This week, Trinity Foundation discovered that Joni still owned the Grapevine, Texas, home she purchased in 1991 along with her husband, Marcus, who died in 2021. Ownership of the property was hidden by the county.

The six properties are worth an estimated $11 million, based off recent sales amounts and estimates on real estate websites.

How Much is Joni Worth?

Continue reading “How Did Televangelist Joni Lamb Acquire $11 Million of Residential Property?”

Financial Secrets: In 2006, Three Televangelists Created Offshore Companies in the Bahamas

(Photos: Kenneth Copeland, Creflo Dollar, Bill Winston)

In 2006, three American televangelists registered four offshore companies in the Bahamas with Trident Corporate Services. Three of the four corporate filings occurred precisely a week apart. The purposes for the four corporate entities are unknown.

While offshore companies may have a legitimate purpose, they are frequently used for tax evasion and to hide assets when, for instance, a rich husband expects a possible divorce.

Offshore corporate registrations are a critical component of international money laundering.

In December 2024, the IRS launched an investigation into Trident Corporate Services’ parent company Trident Global Trust. The purpose of the IRS investigation is to identify Americans who failed to report income generated in offshore locations during the years 2014 through 2023.

Continue reading “Financial Secrets: In 2006, Three Televangelists Created Offshore Companies in the Bahamas”

Worship Leader Acquires Nine Homes and Two Parsonages

(Photo: Worship leader Sean Feucht singing the song “There is a Name” in 2018.)

In 2022, Rolling Stone published a critical article about Sean Feucht, the conservative worship leader from Redding, California, who attracted large crowds by opposing Covid-19 lockdowns.

Rolling Stone reported, “He’s also pulling in millions for his ministry — and recently bought houses in Southern California and Montana.”

Feucht is part of a growing trend of religious leaders engaging in long distance ministry, spending much of his time far from his ministry headquarters in Washington, D.C.

Sean Feucht Ministries has acquired two parsonages, one in Washington, D.C. worth almost $900,000 and the other in San Juan Capistrano, California, purchased in 2024 for $3,450,000.

Trinity Foundation has also identified nine homes personally owned by Feucht, registered in his real name, John Christopher Feucht: One in California, one in Montana and seven in Pennsylvania.

The Redfin real estate website reports that two weeks ago, Feucht sold his Coto de Caza, California, home for $1.7 million.

Continue reading “Worship Leader Acquires Nine Homes and Two Parsonages”

Boston Rescue Mission to Set Good Example by Filing Amended Return

 

Update: After receiving a response from Boston Rescue Mission on April, 16th, we changed the article headline from “Reporting Fraud or Accountant Incompetence? Boston Rescue Mission’s Numbers Don’t Add Up!” to “Boston Rescue Mission to Set Good Example by Filing Amended Return.”

We are more than satisfied with the ministry’s response and have updated the article to include new information and Boston Rescue Mission’s answers to our questions, which appear at the end of the article and we commend their intention to file an amended return as well.

Boston Rescue Mission also provided an explanation for the increase in compensation for the ministry’s president, age 68, who is retiring soon:

“The reported increase was primarily due to a one-time vacation and retirement payout totaling approximately $1.23 million, which had been accrued over many years of service. BRM does not impose a cap on accrued vacation time. As Mr. Samaan is approaching retirement, he elected to receive the accumulated balance in accordance with the organization’s policies and with full knowledge and approval from the Board of Directors.

It is important to understand that this payout does not reflect a sudden or unexplained increase in base salary or ongoing compensation, but rather the fulfillment of a long-standing obligation recorded in accordance with GAAP.”

“Our auditors made us aware of an IRS ruling that required Mr. Samaan to take the full payout of the accrued amount at that time.  The amount was significant because it was an accumulation over 32 years of service at that point.”

Correcting an Error

“Upon review, we acknowledge that President Samaan’s compensation should have been reported on Line 5 (compensation of current officers, directors, trustees, and key employees) of the Statement of Functional Expenses, rather than Line 7 (other salaries and wages). This was an inadvertent classification error, and we are in the process of preparing an amended Form 990 to correct this line placement.

It is important to note that the amount shown in the amended filing will reflect the fiscal year compensation actually expensed, which is closer to $200,000, and not the $1.4 million figure reported on Part VII.”


Boston Rescue Mission appears to have filed a fraudulent Form 990 for the fiscal year ending June 30, 2023, or the ministry has an incompetent accountant. The numbers don’t add up. The compensation for the ministry’s two highest paid employees is more than the total compensation the ministry reported to the IRS.

During the first week of January, Ministry Watch published its annual 100 Highly Paid Ministry Leaders list.

As usual, the two highest paid non-profit executives were David Cerullo ($5,425,948) and Dale Ardizzone ($2,362,151) of The Inspirational Network, but number three was a surprise.

John Samaan, president and CEO of the Boston Rescue Mission, received $1,504,419 in compensation for the fiscal year ending June 30, 2023.

During that year, Boston Rescue Mission, which provides aid to the homeless, generated $5,703,650 in total revenue. Therefore, 26 percent of total revenue was paid to Samaan.

Boston Rescue Mission reported 41 employees for the year, therefore, the CEO gets paid a significantly higher amount than the average employee.

The compensation for Samaan and ministry vice president Michael Way was reported on a Form 990, an information return that non-profits file with the IRS.

Continue reading “Boston Rescue Mission to Set Good Example by Filing Amended Return”

Daystar Programming Changes May Reflect New Competition in Religious Broadcasting

 

(Screenshot: Jesse Duplantis explaining to his audience why he left Daystar.)

When a televangelist says that God spoke to him, be skeptical.

In a recent video, televangelist Jesse Duplantis acknowledged that he didn’t renew a TV broadcast contract with Daystar Television Network. Duplantis explained to his viewers that about five or six months ago God told him to leave the network.

“He said, ‘I want you to go off Daystar.’ He said, ‘Remember when I told you I want you to go off TBN?’ He said, ‘I will do the same thing on Daystar as I did on TBN. Your partners will follow you. They will find you.'”

Duplantis has a long history of attributing questionable statements to God. In 2018, Duplantis claimed that God told him, “I want you to believe in me for a Falcon 7X” jet.

Trinity Foundation investigators reject Duplantis’ explanation, instead suspecting his decision was influenced by business considerations rather than divine communication with God, and that Duplantis will provide programming to a new religious network being launched soon.

Continue reading “Daystar Programming Changes May Reflect New Competition in Religious Broadcasting”