Features
The controversy rages on: Churches’ statutory tax obligation to the state …to pay or not to pay?

In this beautiful country called Ghana, Churches are not required to pay taxes on their properties to the state because they are considered rendering services to God. They are not required to also disclose their finances in whatever form to government. They are, therefore, exempt from payment of income tax even though they receive other favourable treatment under the law.

This practice has existed for many years during which the country had a limited number of churches which concentrated on the word of God and did not make profit margin their primary objective. Churches generate their income through offering, pledges, sponsorships, memorials, capital campaigns as a normal practice.
PROLIFERATION OF CHURCHES AND NON-PAYMENT OF TAXES
With the emergence and proliferation of thousands of churches across the country, some of which even do not have auditoriums or places of worship but use classrooms and rented accommodation for their worshipping and other day to day activities, thus generating a lot of revenue and income from their operations, it has now become imperative to revisit the law that exempts churches from the payment of taxes to the state and decide otherwise. It appears that the commercial aspect of most of these churches has overridden the main objective of rendering services to God and the cardinal objective has been to amass wealth at the expense of the State. Even the big time orthodox or traditional churches which in the past were not used to this practice, have also joined the bandwagon of commercialising their operations to raise funds for their upkeep. Some of them have established a well-furnished auditoriums and theatres with recreational facilities, where funerals, weddings, parties, private meetings, seminars and conferences among others, are held regularly and fees are charged for the use of the facilities.
PROFIT-ORIENTED PRIVATE AND ONE-MAN CHURCHES
As for the private and one-man churches, the least said about them the better. Some of them have instituted consultation fees for members who are interested in seeing their pastors, evangelists and so-called men of God for special healings and deliverances. Some of these men of God have used their intelligence to come out with special water and anointing oil which they sell at a fee to their members or congregation. Consultation fees, attract various sums of money from gullible and interested members who want to see their pastors for problems solving. Let us also don’t forget that some of these churches have established and running their own television and radio stations. These are some of the avenues being adopted to raise funds for their churches and the pastors. I was told of a particular one-man church where the pastor imposed a levy on members just to purchase a car for himself.You cannot rule out some of these so-called pastors and men of God asking their members to fill their wardrobes with clothes and other items for them and their wives.
PUBLIC ARGUMENT ABOUT CHURCHES PAYING TAX TO THE STATE
Some of these negative behaviours from leaders of some religious organisations across the country have necessitated the recent argument from the public as to whether churches should pay taxes on their incomes since they have commercialised their operations in various ways. It is recalled that in August last year, this particular issue of churches paying tax to the state came up at a forum in Accra. At that forum, the Commissioner General of the Ghana Revenue Authority (GRA), made it emphatic that his outfit would conduct investigations into the activities of all churches in the country with the view to tax them based on their level of business transactions. Whether what he said a year ago has been carried out is something we need to know as Ghanaians. It appears that at times, people placed in positions of authority made profound policy statements but failed to act on them and that has been the bane in our dear country.
PASTORS’ ARGUMENT ON PAYMENT OF TAX BY THE CHURCH
Currently, some of our well established and profound pastors in the country have joined the fray in this particular argument as to whether the church should pay tax to the state. For instance, Dr. Lawrence Tetteh, the leader of the Worldwide Miracle Outreach was reported to have taken a swipe at people who were demanding the taxation of churches by the state. He said in a speech recently that, “Today, very ignorant people wake up and say the church should be taxed. That is an insult from the economic point of view; that is double taxation.” He went further, “Remember in the history of the Bible, we had ungodly people who asked the church to be taxed. What people lose sight of is that, the people you think are very rich, you can count them; you live in Ghana, how many pastors use Land Cruisers? If you take the few of us (pastors) that seem to be doing well, we are not more than ten”. According to him if you look at Ghana, but for the church, the nation would have been as illiterate as some nations of the sub-region. We should applaud the church, he said. He asked; When you tax the church what do you gain?
DR LAWRENCE TETTEH’S VIEWPOINT ON THE CHURCH
Honestly, my good friend Dr. Lawrence Tetteh has admitted that only few pastors including him, which I can confidently agree, are doing well. Dr. Tetteh is my greatest pal and I know his commitment to his pastoral duties and not like other profit making pastors, but I shudder to disagree with him about his views on pastors not to pay tax, even though they have commercialised their activities to make money. Yes, some of these churches have complemented the efforts of government by providing mission schools to train our youth in addition to supporting community activities and these are quite commendable. However, in a situation in which the chunk of these small churches continues to hide behind the pulpits to amass wealth without paying a dime as taxation to the state is to me not relevant and should not be entertained whatsoever.
REV ODONKOR’S ASSERTION ON THE CHURCH BEING TAXED
The Clerk of the General Assembly of the Presbyterian Church of Ghana (PCG), Rev. Dr. Gordon Nii Noi Odonkor, also in an address, admitted that it was just and fair for the government to tax churches on business they do. To him, churches are not island in the running of the State and once they engaged in a profit-making venture, they needed to be taxed on those activities. However, he said, offertory and tithes, especially where they were used for social work, could not be described as business for them to attract tax. He said in an interview with the press that “if churches collect offering and use the offering for charity work, it will be unfair to tax them. But where we do business and especially where these businesses are for individual pastors and these monies go into individual pockets, I think it is Christian, it is fair and it is just to tax them like all other businesses”.
I believe most Ghanaians including me, appreciate the thought and viewpoint of Rev. Odonkor on this particular issue and will suggest that the law that exempts churches from paying tax to the State should be re-examined and amended so that churches operating on commercial lines should be roped in the tax net to generate enough revenue to carry out developmental agenda of government. So many avenues to generate revenue for the state, remain untapped while the people are being constantly burdened with all kinds of taxations that are making life unbearable for Ghanaians.
The Ghana Revenue Authority must initiate moves to ensure that individual churches that are scattered across the country and are making profits at the expense of the State are duly registered and taxed for the betterment of our dear country.
Contact email/WhatsApp of author:
0277753946/0248933366
By Charles Neequaye
Features
Preventing the brain’s melting point with BOS
The human brain is a complex and delicate organ, susceptible to damage from various factors, including extreme temperatures.
The brain’s melting point, also known as the temperature threshold beyond which brain tissue begins to degrade, is a critical concern for individuals seeking to maintain optimal cognitive function.
Fortunately, the Brain Operating System (BOS) offers a revolutionary solution to prevent the brain’s melting point.
Understanding the brain’s melting point
The brain’s melting point refers to the temperature threshold beyond which brain tissue begins to degrade, leading to irreversible damage.
This temperature threshold varies depending on individual factors, such as age, health, and environmental conditions. However, research suggests that the brain’s melting point is approximately 104°F (40°C) to 107°F (42°C).
The role of BOS in preventing the brain’s melting point
BOS, a cutting-edge technology, plays a crucial role in preventing the brain’s melting point. By leveraging advanced neural interfaces and artificial intelligence, BOS monitors and regulates brain temperature, ensuring that it remains within a safe range.
How BOS prevents the brain’s melting point
BOS prevents the brain’s melting point through several mechanisms:
1. Temperature regulation: BOS continuously monitors brain temperature, adjusting neural activity to maintain a stable temperature.
2. Heat dissipation: BOS enhances heat dissipation through increased blood flow and sweating.
3. Neuro protection: BOS protects neurons from heat-induced damage.
Benefits of BOS in preventing the brain’s melting point
The benefits of BOS in preventing the brain’s melting point are numerous:
1. Prevents brain damage: BOS prevents brain damage caused by excessive heat.
2. Maintains cognitive function: BOS ensures optimal cognitive function by maintaining stable brain temperature.
3. Enhances brain resilience: BOS enhances brain resilience to temperature fluctuations.
Real-World applications of BOS
BOS has various real-world applications:
1. High-performance computing: BOS enables high-performance computing by maintaining optimal brain temperature.
2. Medical applications: BOS has medical applications, such as treating heat-related illnesses.
3. Space exploration: BOS is crucial for space exploration, where extreme temperatures pose a significant risk.
Conclusion
BOS is a revolutionary technology that prevents the brain’s melting point, ensuring optimal cognitive function and overall well-being. By leveraging advanced neural interfaces and artificial intelligence, BOS monitors and regulates brain temperature, protecting against heat-related damage.
Glossary:
1. BOS: Brain Operating System.
2. Brain’s melting point: Temperature threshold beyond which brain tissue begins to degrade.
3. Neural interface: Connects human brain with digital devices.
Contact Information
virginvtech@yahoo.com
Additional resources:
1. BOS research: Explore scientific studies.
2. Neural interface resources: Discover books and articles.
3. Brain-computer interface communities: Join online forums.
Future directions
As BOS technology continues to evolve, we can expect:
1. Improved temperature regulation: Enhanced temperature regulation mechanisms.
2. Increased cognitive enhancement: Advanced cognitive enhancement capabilities.
3. Expanded applications: New applications in various fields.
By harnessing the power of BOS, individuals can safeguard their brain health and maintain optimal cognitive function, even in extreme environments.
By Robert Ekow Grimmond-Thompson
Features
Lotto wahala and Tuobodom palaver

In Sikaman lotto is not a game. It is a profession, a noble career which people aspire to. It is the highest paying profession after armed robbery and the most widespread job on this side of the Atlantic.
In places like China, lotto is a disease that has no cure. Once you are infected, no doctor on earth can cure you. May be Kofi Larteh, Ghana’s most celebrated magician, can help ease the symptoms, but no definitive cure will be forthcoming.
Coming back to Sikaman, lotto has been the financial messiah of many. That is how people look after their large families, pay school fees, marry two wives and do their own ‘monkey things.’
If you are very poor and you win a lottery, chances are that you will die before you even collect the money. You’ll die out of excitement or you’ll start day-dreaming in the streets and an articulated truck will hit you.
As such, very heavy wins are not recommended for poor people, lest they get listed too soon in the obituary columns.
The sad story is told of a heavy-duty caterpillar driver who had a very heavy lotto windfall of several millions, his first big win after several years.
CATERPILLAR
He was driving the caterpillar home when he saw his son running towards him, shouting. “All your numbers have dropped! All your numbers have dropped! He could not believe his ears.
All the four numbers he had staked had dropped and his son, who had gone to stake them for him, was himself over-excited. The poor caterpillar man just could not handle the good news. He suddenly stepped on the brakes and the caterpillar jolted him a trifle too violently, throwing him off. He landed right in front of the still moving heavy-duty machine and it crushed him flat.
I don’t think the bloke would have died if he had won a smaller amount. Sometimes too much cash is not good for the health.
Seldom, people get too confident and that can also result in a wake-keeping, like that of a man who used his lifetime savings and borrowed extra money to crack the machine with a two-sure that the compiler must compulsory drop or the world will end.
Even the shadows of the numbers or their counterparts were nowhere near the winning numbers. His shock-absorbers crumbled under the weight of the heavy disappointment. He crashed to the floor and started foaming at the mouth. He was declared dead on arrival at the nearest clinic.
WINDFALL
Recently, there was a countrywide lotto windfall, and in Kumasi it was more than a festival. Most stakers had between ¢30m and ¢40 million on two-sure that the lotto magicians had predicted at least three weeks earlier,
Kejetia chop bars were besieged with overnight millionaires, carrying huge appetites induced by Opeimu Bitters popularly called Opeimu Peters. All the meat and mudfish got sold out within an hour and procurement agents had to double up to restock.
While some were celebrating, others were weeping and gnashing teeth. The problem was that, three weeks beforehand, the two sure numbers were declared by all the lotto sorcerers, dreamers, magicians, tellers and all the self-appointed and self-promoted forecasters.
Everybody including 10-year-olds, who staked and lost. The following week, they were advised to continue staking. The faithful did continue but the faithless stopped. All of them lost. In the third week or so, a good number of confident stakers had lost faith in the two numbers. That was when the number landed.
So the windfall was for only those who had the unshakeable faith in the numbers. See what faith can do? It can move dollars. Don’t waver, so saith the holy scriptures.
The faithless indeed gnashed teeth. The winners on the other hand celebrated with a song that is as controversial as the business of lotto. It is a song played by the group called Nkasei and has something to do with a town in the Brong Ahafo Region called Tuobodom whose capital we hear is Jinijini.
I hear it is a derogatory song and the queen mother of Tuobodom got charged and breathed out electric current during her protest on air. She allegedly ended up demanding a mobile phone from Nkasei so that she could communicate with them to settle the matter peacefully, lest wahala.
Well, the song is rising up the charts and Nkasei are making the dough, but should it be at the expense of a whole townsfolk, their forebears and generations to come?
WATERPROOF
Waterproof, the famous comedian, was allegedly given hefty slaps at the Kumasi rail station by some Frafra jingoists who felt he was deriding their tribe. And Bob Okala had to run with his tail between his legs when he was confronted and realised that slaps were going to be visited on his lean face.
Let’s not use words and lyrics to cause discomfort to others.
This article was first published on Saturday July 9, 2005