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Affidavit of Kent E. Hovind – This is an affidavit written by Kent Hovind [addressed to: “the entire County Office staff”]. It became public record at Circuit Court of Escambia County August 10, 2005. Hovind’s affidavit offers his view of some of his legal issues surrounding unpaid taxes of his ministerial activities.
- Recorded in Public Records 08/10/2005 at 1:30 PM OR Book Page 878, Instrument #2005406964, Ernie Less Magaha Clerk of the Circuit Court Escambia County, FL Recording $112.00; available from: https://www.escambiaclerk.com/
My name is Kent E. Hovind I am the person making the statements contained in this affidavit and can make this testimony competently. All of the facts stated in this affidavit are true and correct to the best of my knowledge except those things which are indicated to be stated on information and belief.
I am a Christian minister. I was raised in East Peoria, Illinois, and accepted Jesus Christ as my personal Savior on February 9, 1969. Immediately after my conversion I began attending Bethel Baptist Church in Pekin, Illinois. I also worked at the church for about a year and a half while I attended Illinois Central College .
In 1972 I transferred to Midwestern Baptist College , in Pontiac, Michigan. As I began studying the Bible in college, I realized that what I was being taught about the theory of evolution could not be reconciled with the Biblical account of creation. My further training in science and the Bible caused me to search carefully for the truth in this great conflict.
I was married to my wife, Jo, on July 14, 1973. I completed by Bachelor of Religious Education at Midwestern in 1974. (see Attachment 1) I was ordained at Emmanuel Baptist Church in Pontiac, Michigan, by the entire Ordaining Council of the church, on May 25, 1974. (see Attachment 2).
After my ordination to the ministry, I returned to Pekin, Illinois and became Assistant Pastor of Bethel Baptist Church. In 1976 the Pastor resigned and I was voted Pastor. My first accomplishment as Pastor was to start a Christian school, Bethel Baptist Academy.
After two years of both preaching and teaching, I felt God’s leading to resign as pastor of the Baptist Church in 1978 and devoted my life fulltime to Christian education. In 1978 my family and I moved to Bourbonais, Illinois, where I continued to minister for the Lord as a teacher.
Our pastor moved to Longview, Texas and invited me to join him ministering to this much larger church and school there, so in 1981 we moved to Longview, Texas, where I took position teaching science and math at Longview Christian Academy and at Texas Baptist College .
In 1986 we moved the family to Fairfield, California , where I became Assistant Pastor and principal at Calvary Baptist Christian School as well as a science teacher. After three years there, in 1989 we moved to Pensacola, Florida for my wife to finisher her music degree while I devoted my time to beginning Creation Science Evangelism to expose the theory of evolution as a lie and present the science supporting the truths of creation recorded in God’s word.
Our ministry is now, and always has been, involved fulltime in using creation science for evangelism as commanded by our Lord Jesus Christ, and demonstrated by the disciples in Acts: 17. Once a reasonable person reviews all the facts they quickly conclude, at a very minimum, that Creation Science Evangelism is a ministry of the Church of the Lord Jesus Christ.
After teaching high school science for 15 years and speaking thousands of times on the creation verses evolution subject – I believe and can say with all certainty that the Bible is infallible, inspired, inerrant Word of the living God. The universe was created in six literal, 24 hour days about 6,000 years ago as revealed in the creation verses of the Bible (see Mathew 19:4; Exodus 20:11; Genesis 1 & 5 etc. …)
I believe that if any rational person hears the truth about the controversy between the creation and evolution, the conclusion will be overwhelmingly obvious that God created the world, just like the Bible says. To me this is one of the most fantastic ministries possible because so many people have their faith renewed by understanding the science and applying it to the evidence. Further, children by learning the truth at a young age are able to ask questions and share their discovery when questions of creation and evolution are discussed in the classroom. God prepared me with the necessary blend of scientist, educator, and minister to specialize in and reveal the truth about this subject as a fulltime ministry. In fact, between my speaking, radio, and publishing schedule, this ministry is all consuming and is both my passion and my life’s work.
Many people understand and agree with the conclusion of my research and its importance to Christian ministry. Because the religion of evolution has become so pervasive however, many souls are led into error and disbelief. Therefore, it is apparent to me that God called me to teach what Creation Science Evangelism does. It sets the record straight by exposing lies that are taught as fact to support evolution. Because so much of the evolutionist’s foundation is refuted by reality, the sole purpose for promoting the theory of evolution despite its intellectual and rational bankruptcy is to support the religion of atheism.
I have included with this affidavit a few samples of my published works on this subject. If you will take the time to review these materials, you can see for yourselves that my research and conclusions are based on sound science and the Bible, and that the whole of my work, and indeed the whole of God’s creation are intended to give glory to God as our ministry has professed for the last 15 years.
In 1989, I took a vow of poverty and to commit all my resources to spreading the word of God and truth about God’s hand in creation. That event gave birth to Creation Science Evangelism, both as an expression of my personal calling as a minister, and as the name for this church ministry. Our vision for Creation Science Evangelism (CSE) was to organize and operate CSE as an ecumenical and nondenominational outreach ministry to offer support and educational materials to any individual, organization, ministry, congregation, school or denominations, who are interested in learning, hearing and sharing the CSE evidence and message.
Between 1989 and 1996, the ministry grew rapidly. Congregations and schools all over the country were responding to the message. As a minister for Creation Science Evangelism, I have traveled to 49 states and 35 countries to educate Christian everywhere about science surrounding the subjects of creation and evolution. I have spoken over 700 times a year since 1997 and over 900 times in 2004. I have included with this affidavit a partial list of my evangelism engagements. (see attachment 3) If you care to verify any or all of these speaking engagements I am certain that the many pastors or educators whose congregations I have spoken to would be happy to confirm that I came and presented the Creation Science evidence and message to their congregations and or schools.
Besides my extensive and exhausting schedule nationwide speaking schedule, I also host a live radio program everyday where I preach the creation science message and take questions from callers. My program can be heard over the Internet at truthradio.com .
In addition to producing educational videos, DVDs, books, and other publications and my speaking engagements explaining science substituting the creation view of the world, our Church has created an educational facility and creation museums we call “Dinosaur Adventure Land.” DAL is a combination Creation museum, Science Center, and Theme Park, and is suggested voluntary donation. [meaning unclear]. We have never refused admittance to anyone. If you would like to tour Dinosaur Adventure Land , I invite yourself and the entire County Office to take a tour with me when I am in town and determine for themselves whether or not it appears to be a for-profit theme park, or if it is indeed a place dedicated to furthering the Gospel of Jesus. [italics added].
The point that I hope to convey here is that since 1969, my entire life has been dedicated to Christian ministry as an ordained minister and educator. I have been called by God to preach the truth of the Word of God. Exposing Christians and non-Christians alike to the science, theories, and arguments surrounding both creation science and evolution is my calling.
Property used by CSE consists of the parsonage and Dinosaur Adventure Land, as well as the various office equipment, computers, and other assets, which are just enough to allow it to continue to function and serve the ministry effectively. I felt it is my duty and obligation to establish and organize CSE in such a way that, after I retire, it could grow and other ministers could join in and continue the work we started. Nothing belonging to CSE is now or can ever become my personal property. It is irrevocable and sacred property of an ongoing ministry to the great glory of God. [italics added]. God expects me to use the things He has entrusted to me as I have vowed to do. So, I have always done my best to make sure that CSE was operated efficiently and with integrity.
Beginning in 1999, we merged CSE and Faith Baptist Fellowship. Faith Baptist Fellowship offered us a church and congregation to fellowship with directly, and through their organization we were able to subcontract virtually all the operational functions of CSE’s ministry. Again, this was a huge help enabling me to concentrate on my religious and educational outreach.
In 2002, Pastor Richard Mooneyhan resigned from Faith Baptist Fellowship and the congregation elected to dissolve the fellowship. The fellowship learned of an organization called Remedies AT Law, which agreed to take the responsibilities of Pastor Mooneyhan.
In 2002, as Faith Baptist Fellowship dissolved, Remedies AT Law helped establish a trust foundation for CSE ministries that would allow it to continue as an institution after I retire as a minister.
Every attorney and tax professional I have consulted informs me that although IRS 1401(a) imposes tax on “self-employment income” of every individual, the services of a minister in the exercise of his ministry are explicitly excepted from the definition of “trade of business,” so any income derived from these services is not derived from any “trade or business.” If income is not derived from a “trade or business,” then it isn’t “net earnings from self employment,” and likewise, it isn’t “self employment income.” The recent Florida Orange County Court ruling demonstrates that activities like our ministries are exempt from taxation. See: Zion’s Hope v Bill Donnegan Case Number 2002-CA-12146-0.
I have also been advised that 26 USC 508 lists churches as mandatory exceptions. [italics added].
SEC. 508 SPECIAL RULES WITH RESPECT TO SECTION 501(c)(3) ORGANIZATIONS
[Sec. 508(c)](c) EXCEPTIONS- (1) MANDATORY EXCEPTIONS. – Subsections (a) and (b) shall not apply to churches, or …
I have explained all of this to give you facts that may be used as evidence that CSE functions as a bona fide Christian ministry [italics added] spreading the gospel.
If there is any doubt left in your mind as to whether or not CSE is a bona fide Christian ministry or that I am a full time minister [italics added], I invite the entire County Office Staff to come to CSE headquarters and see the ministry work that is done here. Or, listen in on my radio program. Or, come to some of my speaking engagements and listen to my presentation.
I am confident that if you investigate all of the facts regarding Creation Science Evangelism, Dinosaur Adventure Land, or myself, you will find that all are and always have been fully dedicated to preaching the Gospel and as much we are a ministry of the Church.
This Affiant acknowledges that the foregoing pages are true, correct, and certain, materially complete, relevant, and not misleading on the 29th day of July, in the year of our Lord 2005, in/at Pensacola, Florida, before the undersigned witnesses.
Creation Science Evangelism, 29 Cummings Road, Pensacola, Florida 32503.