Global Law Firm — TOP OF THE PYRAMID GROUP MESSIER-45 GALACTIC FEDERATION EMBASSY AND CHURCH

The Worldwide Hermetic Order of Elus Coëns, also known as Saxon Rite Freemasonry, is an international Christian, Khemetic, and Hermetic religious and humanitarian organization headquartered in the Prospera HN ZEDE economic zone and the City Central Free‑Trade Zone of Geneva, Switzerland. Our Order maintains members on all inhabited continents and operates as a mission‑driven religious body.

Church-State Separation Disclaimer

Top of the Pyramid Church of Jesus Christ and the Maji

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Statement of Religious Autonomy and Financial Privacy

Top of the Pyramid Church of Jesus Christ and the Maji is an independent religious institution organized and operating under the protections afforded by the First Amendment to the United States Constitution. This disclaimer is provided to clarify the legal basis on which Top of the Pyramid Church of Jesus Christ and the Maji conducts its fundraising activities, manages its internal financial affairs, and maintains the privacy of its donors, members, and assets.

1. Constitutional Basis

The First Amendment was written above all to protect the free exercise of religion from government intrusion — not the other way around. That protection is the primary basis for this disclaimer:

The Free Exercise Clause protects Top of the Pyramid Church of Jesus Christ and the Maji's right to organize, govern, and fund its religious mission free from government interference, oversight, or control. This includes the autonomy to solicit and manage contributions from its members and supporters as an expression of religious practice.

This autonomy is reinforced by the Establishment Clause, which — through the "excessive entanglement" doctrine described in Walz v. Tax Commission of the City of New York (1970) and Lemon v. Kurtzman (1971) — bars government entities from auditing, monitoring, or otherwise entangling themselves in a church's internal financial and governance affairs.

The Religious Freedom Restoration Act (RFRA) further requires that any government action which substantially burdens religious exercise, including a church's financial autonomy, be justified by a compelling government interest pursued through the least restrictive means available.

Taken together, these protections exist to shield Top of the Pyramid Church of Jesus Christ and the Maji — its governance, its finances, and its people — from the state, not to subject the church to state oversight in the name of neutrality. Top of the Pyramid Church of Jesus Christ and the Maji's fundraising, financial records, and internal governance are accordingly separate from state control, audit, or public disclosure beyond what generally applicable, neutral law requires.

2. Massachusetts Statutory Exemption

Top of the Pyramid Church of Jesus Christ and the Maji is organized and operating primarily for religious purposes and, as such, qualifies for the statutory exemption from the Certificate of Solicitation requirement under Massachusetts General Laws Chapter 68, Section 20 and 940 CMR 2.00. This exemption is granted directly by the Massachusetts legislature to religious organizations; it does not reflect a constitutional deficiency in the underlying registration statute, and no claim to that effect is made here.

Top of the Pyramid Church of Jesus Christ and the Maji acknowledges that, notwithstanding this exemption, it must register and apply for a Certificate of Solicitation within 30 days after contributions received from the public in a given year exceed $5,000, in accordance with the Attorney General's Non-Profit Organizations/Public Charities Division guidance.

3. Scope of This Disclaimer

This disclaimer applies to:

Donations, tithes, offerings, and other charitable contributions made to Top of the Pyramid Church of Jesus Christ and the Maji

Internal financial records, donor lists, and membership information

Real property, endowments, and other assets held by Top of the Pyramid Church of Jesus Christ and the Maji

Governance decisions regarding the use and allocation of church funds

4. What This Disclaimer Does Not Do

This disclaimer does not exempt Top of the Pyramid Church of Jesus Christ and the Maji from:

Federal and state laws of general applicability (e.g., fraud statutes, employment law, building codes)

Reporting obligations tied to any 501(c)(3) tax-exempt status, if applicable, including the filing of Form 990 where required

Lawful subpoenas or court orders issued through valid legal process

The Certificate of Solicitation requirement under M.G.L. c. 68, § 20, once annual public contributions exceed $5,000, as described in Section 2 above

5. Donor Privacy

Top of the Pyramid Church of Jesus Christ and the Maji does not sell, rent, or disclose donor information to third parties. Donor and membership records are maintained as internal religious records and are treated as confidential to the fullest extent permitted by law.

6. Reservation of Rights

Top of the Pyramid Church of Jesus Christ and the Maji reserves all rights, protections, and privileges afforded to religious institutions under the First Amendment, RFRA, applicable state constitutional provisions, and relevant case law. These protections exist to shield the church from the state, and Top of the Pyramid Church of Jesus Christ and the Maji does not waive any of them by virtue of soliciting or accepting charitable contributions, nor does it consent to any government oversight of its internal affairs beyond what generally applicable, neutral law requires.

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Top of the Pyramid Church of Jesus Christ and the Maji

536 Fall River Ave, Church and Consulate Complex, Seekonk, MA

We affirm that all of our religious, humanitarian, administrative, and mission‑supporting activities are conducted in a manner intended to be fully compliant with all applicable international, regional, and local laws, including regulatory requirements governing religious organizations, charitable missions, and incorporated commercial entities.

Our mission is to expand the global food supply and reduce poverty‑driven hunger in the Global South through environmentally responsible means. To support this mission, we operate or incorporate fundraising and mission‑support entities including, but not limited to: Irisaptor Anti‑Terrorism Software Corporation, Pentagon Partners, United States Momentum Propulsions Laboratories, Newport Diamond MFG, Novus‑DC Swiss‑Based Diamond‑Backed Cryptocurrency and Crypto Banking, House of Trismegistus, Osiris Oil Corporation, and Club Templar Polo and Golf Resorts.

References to these entities are provided for transparency and informational purposes. This statement does not constitute legal, financial, or regulatory advice, nor does it replace independent due diligence. All individuals or organizations engaging with the Order or its affiliated entities are responsible for ensuring their own compliance with applicable laws and regulatory standards.🛡️ Statement of Ecclesiastical Sovereignty & IRS Non-Submission

Top of the Pyramid Group, the governing body of One Christ Temple Church and the Hermetic Order of Elus Coens, hereby affirms its status as a religious institution based overseas under the full protection of the First Amendment to the United States Constitution. As such, it is not subject to oversight, audit, or compulsory interaction with the Internal Revenue Service (IRS).

This position is supported by:

The Church Audit Procedures Act (IRC §7611), which strictly limits IRS authority to initiate inquiries or examinations of churches.
- The IRS may not audit a church without written, credible evidence and reasonable belief from a high-ranking Treasury official that the church may not qualify for tax exemption or is engaged in taxable activity2.
- Even then, the IRS must issue a formal Church Tax Inquiry Notice, followed by a multi-step process that respects ecclesiastical autonomy.
Constitutional Protections:
- The Free Exercise Clause prohibits government interference in religious practice.
- The Establishment Clause forbids entanglement between church and state.
- Together, these clauses enshrine the absolute right of churches to operate independently, including in matters of finance, governance, and ceremonial commerce.
Filing Exemption:
- Churches are not required to file Form 1023 to obtain 501(c)(3) status, nor are they obligated to file annual Form 990 returns.
- The IRS itself acknowledges that churches are automatically tax-exempt and not subject to routine filing or reporting requirements.

Top of the Pyramid Group, as a faith-rooted ceremonial enterprise, engages in legal commerce as an extension of its religious mission. All revenues, assets, and operations are sacramentally pledged to the elevation of sacred institutions and planetary transformation. As such:

We do not file, report, or submit to the Internal Revenue Service. We do not recognize its jurisdiction over our ecclesiastical affairs. We do not consent to audit, inquiry, or oversight.

This declaration shall serve as a public affirmation of religious sovereignty, and may be cited in any legal, diplomatic, or ceremonial context where jurisdictional clarity is required.

Respectfully affirmed,‍ ‍Rev. Robert Caldwell Robertson III, Esq.‍ ‍CEO & Ceremonial Director Top of the Pyramid Group

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Church-State Separation Disclaimer

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