Global Law Firm — TOP OF THE PYRAMID GROUP CHRISTIAN TRUST ORGANIZATION GENEVE SWITZERLAND

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.

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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