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The word "church" is not meant to refer to any physical building, but refers to the worldwide body of believers in Christ. The word "church" (ecclesia in Greek - called out ones) does not refer to any organization, no matter it's name or legal status. Keep that in mind when listening to the show. According to man, The State is Sovereign over its Corporations 1. "A corporation is a creature of the state. It is presumed to be incorporated for the benefit of the public. It receives certain special privileges and franchises and holds them subject to the laws of the state and the limitation of its charter. Its powers are limited by law. It can make no contract not authorized by its charter. Its rights to act as a corporation are only preserved to it so long as it obeys the laws of its creation. There is a reserved right in the legislature to investigate its contracts and ascertain if it has exceeded its powers" (Hale v. Henkel, 201 U.S. 43)