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Our Lady of Perpetual Exemption was a legally recognized church in the United States, established by comedian and satirist
John Oliver John William Oliver (born 23 April 1977) is a British-American comedian, writer, producer, political commentator, actor, and television host. Oliver started his career as a stand-up comedian in the United Kingdom. He came to wider attention ...
. Its purpose was to expose and ridicule
televangelists Televangelism ( tele- "distance" and "evangelism," meaning " ministry," sometimes called teleministry) is the use of media, specifically radio and television, to communicate Christianity. Televangelists are ministers, whether official or self-pr ...
such as
Robert Tilton Robert Gibson Tilton (born June 7, 1946) is an American televangelist and the former pastor of the Word of Faith Family Church in Farmers Branch, Texas, a suburb of Dallas. At his ministry's peak in 1991, Tilton's infomercial-style program, ''Su ...
and
Creflo Dollar Creflo Augustus Dollar, Jr., (born January 28, 1962) is an American pastor, televangelist, and the founder of the non-denominational Christian World Changers Church International based in College Park, Georgia, a suburb of Atlanta. Dollar also he ...
who preach the "
prosperity gospel Prosperity theology (sometimes referred to as the prosperity gospel, the health and wealth gospel, the gospel of success, or seed faith) is a religious belief among some Protestant Christians that financial blessing and physical well-being are ...
", seen as a way to defraud believers of their money, and to draw attention to the tax-exempt status given to churches and charities with little government oversight. Oliver announced formation of his church on March 31, 2015, in a twenty-minute segment on his show '' Last Week Tonight''. Oliver announced that the Church would be shutting down during his show on September 13, 2015. All donations were forwarded to
Doctors Without Borders Doctor or The Doctor may refer to: Personal titles * Doctor (title), the holder of an accredited academic degree * A medical practitioner, including: ** Physician ** Surgeon ** Dentist ** Veterinary physician ** Optometrist *Other roles ** ...
. In June 2021, Oliver set up a healthcare sharing ministry (HCSM) in Florida called ''Our Lady of Perpetual Health'', satirizing what HCSMs are allowed to do by law, essentially having no obligation to provide any care.


Creation

Oliver established his church as a legal entity, partly to demonstrate that it is "disturbingly easy", in terms of paperwork, to set up a
tax-exempt Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, redu ...
religious organization as viewed by the Internal Revenue Service (IRS). As Oliver explained, the definition of "church" is quite broad. Oliver chose his New York City studio for the church's official location, but he registered the
nonprofit organization A nonprofit organization (NPO) or non-profit organisation, also known as a non-business entity, not-for-profit organization, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in co ...
in the state of
Texas Texas (, ; Spanish: ''Texas'', ''Tejas'') is a state in the South Central region of the United States. At 268,596 square miles (695,662 km2), and with more than 29.1 million residents in 2020, it is the second-largest U.S. state by ...
. Oliver's "megachurch" used a
toll-free phone number A toll-free telephone number or freephone number is a telephone number that is billed for all arriving calls. For the calling party, a call to a toll-free number from a landline is free of charge. A toll-free number is identified by a dialing prefi ...
to permit callers to donate to the church, and said that donations would be redistributed to the charitable relief organization
Doctors Without Borders Doctor or The Doctor may refer to: Personal titles * Doctor (title), the holder of an accredited academic degree * A medical practitioner, including: ** Physician ** Surgeon ** Dentist ** Veterinary physician ** Optometrist *Other roles ** ...
upon the church's dissolution. During the satirical infomercial part of the episode, comedian
Rachel Dratch Rachel Susan Dratch (born February 22, 1966) is an American actress, comedian, and writer. After she graduated from Dartmouth College she moved to Chicago to study improvisational theatre at The Second City and ImprovOlympic. Her breakthrough r ...
appeared as John Oliver's "wife" Wanda Jo Oliver; she later reprised the role in additional segments about the church, and again appeared as Wanda Jo on April 8, 2018, in a sketch about crisis pregnancy centers. She also appeared on February 24, 2019, as a psychic medium, with a new accent, as well as once more on June 25, 2021, reprising again her role in the "Our Lady of Perpetual Health" HCSM. Oliver criticized the practices of televangelists such as
Kenneth Copeland Kenneth Max Copeland (born December 6, 1936) is an American televangelist associated with the charismatic movement. The organization he founded in 1967, Eagle Mountain International Church Inc. (EMIC), is based in Tarrant County, Texas. Copelan ...
and
Robert Tilton Robert Gibson Tilton (born June 7, 1946) is an American televangelist and the former pastor of the Word of Faith Family Church in Farmers Branch, Texas, a suburb of Dallas. At his ministry's peak in 1991, Tilton's infomercial-style program, ''Su ...
as predatory, seeking donations from distressed people with promises of curing sickness through prayer, or of helping people of marginal means get out of
credit card debt Credit card debt results when a client of a credit card company purchases an item or service through the card system. Debt grows through the accrual of interest and penalties when the consumer fails to repay the company for the money they have ...
, by sending cash through the mail. In his broadcast on August 16, Oliver revealed letters of his months-long correspondence with Tilton, in which Oliver sent cash through the mail, only to receive more solicitations from Tilton, with nothing substantial in return. Oliver criticized pastors such as Tilton, Copeland and his wife Gloria,
Creflo Dollar Creflo Augustus Dollar, Jr., (born January 28, 1962) is an American pastor, televangelist, and the founder of the non-denominational Christian World Changers Church International based in College Park, Georgia, a suburb of Atlanta. Dollar also he ...
, and others for "taking advantage of the open-ended IRS definition of the word 'church' and procuring a litany of tax breaks", according to a report in the ''
Washington Post ''The Washington Post'' (also known as the ''Post'' and, informally, ''WaPo'') is an American daily newspaper published in Washington, D.C. It is the most widely circulated newspaper within the Washington metropolitan area and has a large na ...
''.


Response

In response to the episode, viewers of '' Last Week Tonight'' sent in $70,000, including other items such as a custom-made shirt, a variety of different packages of seeds as well as semen (in reference to the "
seed faith "Abundant life" is a term used to refer to Christian teachings on fullness of life. It is not an organized movement or a unique doctrine, but a name applied to the teachings and expectations of the groups and people who follow the teachings. Abun ...
" gospel the show was parodying), international currency, a four-foot wooden statue of a penis, among other items. Callers to the toll-free number would hear a pre-recorded message from Oliver demanding donations. People who mailed in donations received a letter in return, thanking them and requesting additional money in return for blessings. These were satirizing the correspondence between Oliver and Robert Tilton. All cash donations were given to
Doctors Without Borders Doctor or The Doctor may refer to: Personal titles * Doctor (title), the holder of an accredited academic degree * A medical practitioner, including: ** Physician ** Surgeon ** Dentist ** Veterinary physician ** Optometrist *Other roles ** ...
.


Reaction

Critic Matt Wilstein, writing in ''
Mediaite Mediaite is a news website focusing on politics and the media.Howard PolskinHow the Washington Examiner became a traffic monster ''Columbia Journalism Review'' (May 15, 2020). Founded by Dan Abrams, it is part of the Abrams Media Network. Conte ...
'', saw Oliver's stunt as being along the same lines as comedian
Stephen Colbert Stephen Tyrone Colbert ( ; born May 13, 1964) is an American comedian, writer, producer, political commentator, actor, and television host. He is best known for hosting the satirical Comedy Central program '' The Colbert Report'' from 2005 ...
's setting up of a
501(c)(4) A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)) and is one of over 29 types of nonprofit organizations exempt from some federal income taxes. ...
Colbert Super PAC Americans for a Better Tomorrow, Tomorrow (better known as the Colbert Super PAC) was a United States political action committee (PAC) established by Stephen Colbert, who portrayed Dr. Stephen T. Colbert, a mock-conservative political pundit on ...
—as a way to "test the absurd limits of the Supreme Court's ''Citizens United'' decision"; Oliver's
megachurch A megachurch is a church with an unusually large membership that also offers a variety of educational and social activities, usually Protestant or Evangelical. The Hartford Institute for Religion Research defines a megachurch as any Protestant C ...
, in contrast, is a way to test whether the IRS might view his "megachurch" as a tax-exempt organization. Critic Steve Thorngate, writing in ''
The Christian Century ''The Christian Century'' is a Christian magazine based in Chicago, Illinois. Considered the flagship magazine of US mainline Protestantism, the monthly reports on religious news; comments on theological, moral, and cultural issues; and review ...
'', suggested that the question of the religious exemption from taxation was more difficult and nuanced than Oliver portrayed, and not a simple matter of government regulation, describing Oliver's pivot to IRS policy as "unhelpful". However, Thorngate agreed that Oliver's exposure and criticism of "manipulative sleazeballs" who "fleece the faithful" is "spot-on". Critic Leonardo Blair, writing in ''
The Christian Post ''The Christian Post'' is an American non-denominational, conservative, evangelical Christian online newspaper. Based in Washington, D.C., it was founded in March 2004. News topics include the Church, ministries, missions, education, Christ ...
'', described Oliver's segment as a "brutal takedown" of televangelists and churches which preach "the
prosperity gospel Prosperity theology (sometimes referred to as the prosperity gospel, the health and wealth gospel, the gospel of success, or seed faith) is a religious belief among some Protestant Christians that financial blessing and physical well-being are ...
", a message that dupes people into thinking that cash donations will solve medical or financial problems, while in fact the donations go to the personal aggrandizement of televangelists who buy expensive jets or large mansions. A week after the announcement of the church's creation, Oliver devoted a short segment of his show to the donations the church had received, which included money from around the world. Oliver said he had received "thousands of envelopes with thousands of dollars" from donors. Several US Post Office containers full of mail were displayed. Oliver told viewers that the more money they sent in, the more "blessings" would be returned to them, adding that "that is still something I'm—amazingly—legally allowed to say".


Dissolution

On September 13, 2015, Our Lady of Perpetual Exemption was shut down by Oliver. While Oliver made it clear that the church preferred monetary donations, Oliver claimed that supporters sent actual bags of seeds, and what appeared to be containers of sperm. (This was presumably in response to the satirized "
seed faith "Abundant life" is a term used to refer to Christian teachings on fullness of life. It is not an organized movement or a unique doctrine, but a name applied to the teachings and expectations of the groups and people who follow the teachings. Abun ...
" in which donations are referred to as "seeds".)
Rachel Dratch Rachel Susan Dratch (born February 22, 1966) is an American actress, comedian, and writer. After she graduated from Dartmouth College she moved to Chicago to study improvisational theatre at The Second City and ImprovOlympic. Her breakthrough r ...
(playing Oliver's wife) joked in response, "...when someone sends you jizz through the mail, it's time to stop whatever you're doing". Upon the church's dissolution, Oliver announced that the tens of thousands of dollars received to date would be donated to
Doctors Without Borders Doctor or The Doctor may refer to: Personal titles * Doctor (title), the holder of an accredited academic degree * A medical practitioner, including: ** Physician ** Surgeon ** Dentist ** Veterinary physician ** Optometrist *Other roles ** ...
, and mockingly said that "if you want to send money to a fake church, send it to
Scientology Scientology is a set of beliefs and practices invented by American author L. Ron Hubbard, and an associated movement. It has been variously defined as a cult, a Scientology as a business, business, or a new religious movement. The most recent ...
".


See also

* List of religious ideas in science fiction *
Free church A free church is a Christian denomination that is intrinsically separate from government (as opposed to a state church). A free church does not define government policy, and a free church does not accept church theology or policy definitions fr ...
*
Loophole A loophole is an ambiguity or inadequacy in a system, such as a law or security, which can be used to circumvent or otherwise avoid the purpose, implied or explicitly stated, of the system. Originally, the word meant an arrowslit, a narrow ver ...
*
Parody religion A parody religion or mock religion is a belief system that challenges the spiritual convictions of others, often through humor, satire, or burlesque (literary ridicule). Often constructed to achieve a specific purpose related to another belief sy ...
*
Religion and politics in the United States Religion is usually defined as a social- cultural system of designated behaviors and practices, morals, beliefs, worldviews, texts, sanctified places, prophecies, ethics, or organizations, that generally relates humanity to supernatural, t ...
* Religious satire *
Tax status of Scientology in the United States The tax status of the Church of Scientology in the United States has been the subject of decades of controversy and litigation. Although the Church of Scientology was initially partially exempted by the Internal Revenue Service (IRS) from paying fe ...
*
Tithe A tithe (; from Old English: ''teogoþa'' "tenth") is a one-tenth part of something, paid as a contribution to a religious organization or compulsory tax to government. Today, tithes are normally voluntary and paid in cash or cheques or more ...


References


External links


Official website showing "closed" message
(archived July 3, 2021)

on HBO *
Ep. 49 Clip: Televangelists
on HBO *
Copy of the mailer sent out by Our Lady of Perpetual Exemption
{{Last Week Tonight 2015 disestablishments in New York (state) 2015 disestablishments in Texas 2015 establishments in New York City 2015 establishments in Texas 2015 in religion Charity law Churches in Texas Investigative journalism Parodies of televangelism Law about religion in the United States Religious organizations established in 2015 Religious organizations disestablished in 2015 Last Week Tonight with John Oliver Satire