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The New Testament was written 2,000 years ago and doesn't discuss tax-exempt status, setting up corporations for ministries, evangelist salaries, allowed expense accounts, etc. all of which Bickle and IHOP take advantage of daily.
It may not discuss tax-exempt status but it does address recompensation for ministers (salaries), and to call the fact that the bishops or cardinals "elect" one of their own does not change the fact that the leadership of the Catholic church is NOT ELECTED of the people, and I believe that is true with Presbyterian church polity.
I think what you are saying and doing is counterproductive because if there are cultic tendencies, they should be exposed. Varying systems of "accountability" are not indicative or the issue on whether a group is a cult.
Was Jesus subject to a Board?
John the Baptist?
Paul, the apostle? Paul appears to have operated as a totalitarian by your standards.....must have been a cult-man, eh?