May 6, 2025

FBI has opened 250 investigations tied to violent online network '764' that preys on teens, top official says

"This is one of the most disturbing things we're seeing," an FBI official said.

Mike Levine, Pierre Thomas, and Lucien Bruggeman
ABC News
May 6, 2025

FBI officials say they are growing increasingly concerned about a loose network of violent predators who befriend teenagers through popular online platforms and then coerce them into escalating sexual and violent behavior -- pushing victims to create graphic pornography, harm family pets, cut themselves with sharp objects, or even die by suicide.

The online predators, part of the network known as "764," demand victims send them photos and videos of it all, so the shocking content can be shared with fellow 764 followers or used to extort victims for more. Some of the predators even host "watch parties" for others to watch them torment victims live online, according to authorities.

"We see a lot of bad things, but this is one of the most disturbing things we're seeing," said FBI Assistant Director David Scott, the head of the FBI's Counterterrorism Division, which is now leading many of the U.S. government's investigations tied to 764.

The FBI has more than 250 such investigations currently underway, with every single one of its 55 field offices across the country handling a 764-related case, Scott told ABC News in an exclusive interview.

He said the FBI has seen some victims as young as nine, and federal authorities have indicated there could be thousands of victims around the world.

'Nihilistic violent extremists'

"[It's] very scary and frightening," the Connecticut mother of a teen girl caught up in 764 told ABC News.

"It was very difficult to process, because we didn't raise her to engage in that kind of activity," said the mother, speaking on the condition that ABC News not name her or her daughter.

Last year, in classic New England town of Vernon, Connecticut, local police arrested the girl -- a former honor roll student -- for conspiring with a 764 devotee overseas to direct bomb threats at her own community. When police searched her devices, they found pornographic photos of her, photos depicting self-mutilation, and photos of her paying homage to 764.

As Scott described it, one of the main goals of 764 and similar networks is to "sow chaos" and "bring down society."

That's why the FBI's Counterterrorism Division and the Justice Department's National Security Division are now looking at 764 and its offshoots as a potential form of domestic terrorism, even coining a new term to characterize the most heinous actors: "nihilistic violent extremists."

"The more gore, the more violence ... that raises their stature within the groups," Scott said. "So it's sort of a badge of honor within some of these groups to actually do the most harm to victims."

According to an ABC News review of cases across the country, over the past few years, state and federal authorities have arrested at least 15 people on child pornography or weapons-related charges, and accused them in court of being associated with 764.

In one of those federal cases, a 24-year-old Arkansas man, Jairo Tinajero, plotted to murder a 14-year-old girl who started resisting his demands. When he pleaded guilty to conspiracy and child pornography charges three months ago, Tinajero said he believed the murder would raise his stature within the 764 network. His sentencing is set for August.

In another federal case, 19-year-old Jack Rocker of Tampa amassed a collection of more than 8,300 videos and images that the Justice Department called "some of the most horrific, evil content available on the Internet." He pleaded guilty in January to possessing child sexual abuse material and was sentenced to seven years in prison.

While amassing his collection, Rocker organized his digital content into folders with titles such as "764" and "kkk-racist." Another folder, called "trophies," contained photos of victims who carved his online monikers into their bodies -- a form of self-mutilation known as "fan signing." He also had a folder titled "ISIS," referring to the international terrorist organization that produced barbaric beheading videos.

Followers of the 764 network share all sorts of violent content with their victims, while some also glorify past mass-casualty attacks such as the 1999 Columbine High School shooting, or introduce victims to other extreme ideologies like neo-Nazism or Satanism, according to authorities.

"They want to desensitize these young people so that nothing really disturbs them anymore," Scott said.

Just two weeks ago, the Justice Department announced the arrest of a 20-year-old North Carolina man, Prasan Nepal, for allegedly operating an elite online club dedicated to promoting 764, extorting young victims, and producing horrific content. He has yet to be arraigned.

An undated photo shows Bradley Cadenhead, the founder of the initial "764" group, who is serving an 80-year prison sentence in Texas after pleading guilty

Texas Department of Criminal Justice
In charging documents, the Justice Department said Nepal helped launch 764 with its Texas-based founder more than four years ago.

Though charging documents don't identify the founder by name, federal law enforcement sources identified him to ABC News as Bradley Cadenhead, who is serving an 80-year-prison sentence in Texas after pleading guilty to several child pornography-related charges in 2023.

According to court documents, Cadenhead launched his new online community on the social platform Discord and called it "764" because at the time -- when he was 15 -- he lived in Stephenville, Texas, where the ZIP code begins with the numbers 764.

'It's everywhere'

Since the launch of the initial 764 group, which garnered a couple of hundred Discord followers, 764 has become a global movement, with an array of offshoots and subgroups that often rebrand and change their names to help keep social media companies and law enforcement from tracking them.

The original 764 was itself an offshoot of previous extremist and gore-focused groups online.

"Think of this less as a group, and think of it more as an ideology," Vernon police detective Tommy Van Tasel said of 764 and similar networks. "It doesn't matter what they're called. There are a lot of actors out there ... encouraging this type of behavior. So it's everywhere. It's in every community."

Indeed, the young Connecticut girl that Van Tasel would eventually investigate was sucked into 764 by a man overseas.

Reflecting what her family described as a typical 764-related encounter, the girl met him on the popular online gaming platform Roblox, and then they began communicating more regularly online, including on Discord, which caters to gamers.

The man convinced her he was her boyfriend, and she sent him sexual photos of herself -- the types of images that 764 adherents threaten to share widely if victims don't comply with their escalating demands.

An undated photo found by Vernon, Connecticut, police on the devices of a 17-year-old girl associated with the online network 764 shows a Barbie Doll


Vernon Police Department

According to police, she had produced an assortment of 764-related content, including a photo of a nude Barbie doll marked with "764" on its forehead; photos depicting her cutting herself; and a note, written in her blood, calling her supposed boyfriend "a god."

"They felt like they owned her," the girl's mother said.

And, fearing even further extortion, the girl began participating in some of the same threatening behavior that she had endured herself, according to Van Tasel.

Scott said it's common to "have victims who then become subjects" by perpetrating acts "on behalf of the individual who victimized them."

According to her family, the Connecticut girl was trained to hack into Roblox accounts and lock them -- which allowed her to make demands of account owners if they wanted their accounts back. And she allegedly helped direct a series of threats that rattled Vernon-area schools for three months in late 2023 and early last year.

"I have placed two explosives in front of Rockville High School, and if they fail to detonate, I'm going to walk into there and I'm just going to shoot every kid I see," a male with a British accent claimed during a call to Vernon police in late January 2024.

Those threats led Van Tasel to the girl whose mother spoke with ABC News. The girl was arrested on conspiracy-related charges and referred to juvenile court.

But even before her arrest, she had started to resist some of the demands that were being directed at her. As a result, her family's home was bombarded by incidents of so-called "swatting," when false reports of crimes or violence try to induce SWAT teams to respond to a location in an effort to intimidate targets there.

"One time ... they had surrounded our whole house," the girl's mother said. "And then that kept going on and on."

Scott said swatting is a common tactic used by adherents of 764 and similar networks when they don't get compliance.

The man at the heart of the Connecticut girl's ordeal is still under investigation by authorities, according to Van Tasel.

'Be on the lookout'
Van Tasel and Scott offered several tips to parents worried about whether their children could fall victim to 764. In particular, they said parents should watch what their children are doing on applications and online games.

A spokesperson for Roblox agreed, saying in a statement to ABC News that parents should "engage in open conversations about online safety," especially because 764 is "known for using a variety of online platforms" to evade online safeguards.

A Discord spokesperson, meanwhile, said that 764 is "an industry-wide issue," and that the "horrific actions of 764 have no place on Discord or in society."

Both spokespeople said each of their companies is "committed" to providing a safe and secure online environment for users, with both noting that each company uses technology to remove harmful content and, by policy, prohibits behavior endangering children.

Discord added that "behind the scenes" it made "proactive disclosures of information to law enforcement" and, "where possible," assisted authorities in building the case against Nepal, who allegedly helped launch 764.

Van Tasel and Scott said parents should also look out for changes in their children's activities or personality, and watch for questionable injuries to family pets or evidence of self-harm.

Scott said that if a child is wearing long-sleeved clothing or trying to cover up their body on hot days, that could be a sign of self-harm.

"Just be on the lookout for any of those things that are alarming, and just have in the back of your mind that this may all be a result of what is happening online," Van Tasel said, urging parents to call law enforcement if they have concerns.

As for the Connecticut girl caught up in 764, her mother told ABC News that she cooperated with authorities, the case against her is "almost resolved," and she's now "back on track" after getting help.

"Back to having friends, back to attending activities," her mother said. "Not quite back to where she was when it all began, but she's getting there."

https://abcnews.go.com/US/fbi-opened-250-investigations-tied-violent-online-network/story?id=121480884

May 5, 2025

Manufacturing Mania: The Dopamine Hypothesis of Religious Experience


A Dose of Reason


This video dives into the science behind faith, exploring how psychological suffering, dopamine, and social reward can create the powerful illusion of encountering God.

About John Hunter:
Dr. John Hunter is a South African researcher and lecturer, based in Johannesburg. His interest in large group awareness trainings (LGATs) – and their impact on mood and psychosis – is grounded in his personal experience of bipolar disorder and his participation in an LGAT in 2010. In 2017, he completed a Ph.D. in psychology at the University of KwaZulu-Natal, proposing a neurobiological explanation for the relationship between LGAT conditions and results. Specifically, Dr. Hunter put forward the dopaminergic defense hypothesis, offering insights into both the “transformational” experiences associated with LGAT participation, and the common claims of psychological harm and problematic behavior associated with participation. In 2022, Dr. Hunter published an article explaining the dopaminergic defense in the Journal for the Cognitive Science of Religion, in July 2023 he presented this work at the annual International Cultic Studies Association (ICSA) conference in Louisville, Kentucky, and in June 2024 acted as an expert witness in a United States federal court regarding the use of LGATs in the Troubled Teen Industry. Dr. Hunter’s first book, Manufacturing Mania: The Dopamine Hypothesis of Religious Experience, is complete and is now available.


https://youtu.be/nXAl0jjCh1g?si=nl1cE7zyC6sIkvX8&sfnsn=mo 

May 2, 2025

Sovereign micronation causes cult concerns in Hawkins County

Liam Bridgeman
WYCS
May 1, 2025

"Residents in Hawkins County have been in an uproar over a 60-acre property on Stanley Valley Road.

According to the deed, the property was purchased by NewEarth Nation Coalition, a group hoping to establish what they call a sovereign micronation in Hawkins County.

Marsha Willardson is the trustee of the NewEarth project in Tennessee.

“We're setting up communities where people who are working and discovering their souls journey their soul path their sole purpose and looking to find divinity and bring it as an expression of a community,” Willardson said.

She says, the coalition hopes this project will be the first of many across the nation and they look to begin with 7 to 10 people and their families.

Hawkins County Commissioner Syble Vaughan Trent, who grew up near the property has concerns.

“The literature that I have says that they're going to bring in 200-300 people. Well, this property will not accommodate 200-300 people” Vaughan Trent said.

According to the group's website, they are led by the founder of NewEarth Sacha Stone and they're selling ‘golden tickets’ at 10,000 dollars apiece to be part of the nation.

Neighbors Wayne and Mary Ellen Field have reservations.

“You don't know who these people are or where they are coming from,” Mary Ellen said.

“We came down here from Maryland hoping to have a nice peaceful retirement until this company came and bought this property back here,” Wayne said.

Representatives with the group told News 5 the project is still very early in the planning stages but they do plan to meet on the property for a ceremony in June and it's open to the public.

“I say to the whole community, I'd love to see you there. When you really experience what we are bringing you will know for sure. Your first-hand knowledge is so valuable,” Willardson said."


https://wcyb.com/news/local/sovereign-micronation-causes-cult-concerns-in-hawkins-county

May 1, 2025

US national charged with operating global child exploitation enterprise

Thao Nguyen
USA TODAY
May 1, 2025

Two men have been arrested and charged for allegedly playing key roles in operating "one of the most heinous online child exploitation enterprises" federal authorities have ever encountered, the U.S. Attorney's Office said.

Leonidas Varagiannis, 21, and Prasan Nepal, 20, are accused of leading "764 Inferno," a core subgroup of a U.S.-based criminal online network known as "764," according to the U.S. Attorney's Office for the District of Columbia. The group targeted vulnerable people, specifically children, online and used violent tactics that were designed to induce self-harm, a criminal complaint states.

"764 is a network of nihilistic violent extremists who engage in criminal conduct in the United States and abroad, seeking to destroy civilized society through the corruption and exploitation of vulnerable populations, which often include minors," the U.S. Attorney's Office said in a news release April 30. "The 764 network’s accelerationist goals include social unrest and the downfall of the current world order, including the United States Government."

Varagiannis, who is known online as "War," is a U.S. citizen residing in Greece and was arrested in the northern Greek city of Thessaloniki on April 28, prosecutors said. Nepal, known as “Trippy,” was arrested on April 22 in North Carolina.

The two men allegedly conspired with and directed at least half a dozen other members or prospective members of "764 Inferno" to commit malicious crimes, according to the criminal complaint. They face a maximum penalty of life in prison if convicted, prosecutors said.

These young men were being blackmailed. Then, they lost more money.

Federal authorities have referred to "764" as a "nihilistic violent extremist" network that operates within the United States and across the world. The group is one of several online-based cybercrime networks within a broader network known as “the Com,” which includes violent and cybercriminal activity, according to Reuters and CyberScoop.

In March, the Federal Bureau of Investigation warned in a public service announcement that there has been a "sharp increase" of "764" activity and other related violent online networks.

"These networks methodically target and exploit minors and other vulnerable individuals, and it is imperative the public be made aware of the risk and the warning signs exhibited by victims," the FBI said. "These networks exist on publicly available online platforms, such as social media sites, gaming platforms, and mobile applications commonly used by young people."

According to the agency, these networks threaten and manipulate victims into producing and sharing acts of self-harm, animal cruelty, sexually explicit acts, or suicide. Footage of these acts is then shared among members of these networks to extort victims and control them.

'Facilitated the grooming, manipulation, and extortion of minors'
The criminal complaint alleged that members of "764 Inferno" operated through encrypted messaging applications, in which they made and distributed child sexual abuse material. Prosecutors said the group's activities occurred from late 2020 to early 2025, during which "core leadership roles" were assigned to both Veragiannis and Nepal.

The material was used with "other gore and violent material to create digital 'Lorebooks,'" according to prosecutors. The group's "Lorebooks" were used as digital currency within "764," which members traded, archived in encrypted "vaults," and used to recruit new members or maintain status within the network, prosecutors said.

The complaint detailed how Veragiannis and Nepal provided step-by-step instructions for other members on how to groom and extort a potential victim. The two also set production expectations, which were based on the quality and notoriety of content for new recruits, the complaint alleged.

What is sextortion? This fast-growing crime targets teen boys. Here's what to do about it.

According to the complaint, Veragiannis and Nepal exploited at least eight victims under the age of 18 across multiple jurisdictions, and some content was traced to children as young as 13. The complaint also alleged that both Veragiannis and Nepal threatened and coerced their victims to engage in self-mutilation, online and in-person sexual acts, harm to animals, sexual exploitation of siblings and others, acts and threats of violence, and suicide.

"The defendants facilitated the grooming, manipulation, and extortion of minors," the U.S. Attorney's Office said. "Veragiannis and Nepal allegedly ordered their victims to commit acts of self-harm and engaged in psychological torment and extreme violence against minors .. This content includes 'cut signs' and 'blood signs' through which young girls would cut symbols into their bodies."

Allison Nixon, chief research officer for cybersecurity company Unit 221B, told Reuters that Varagiannis and Nepal are "major actors," and that their arrests are a positive development.

"Com-related crime waves are driven by a small number of highly prolific actors,” Nixon added. “Arrests really are a winning strategy."

If you or someone you know is struggling or in crisis, help is available. Call or text 988 or chat at 988lifeline.org.

https://www.usatoday.com/story/news/nation/2025/05/01/764-global-child-exploitation-enterprise/83378660007/

Apr 30, 2025

“Is Your Blood Clean?”: The Paranoid Pastor Who Turned His Church into a Violent Cult

Rachel Browne
The Walrus 
April 30, 2025

On the evening of October 17, 2021, a thirty-nine-year-old woman named Taneka Gardner pulled a suitcase through the gates of a church in Montego Bay, Jamaica. She had been introduced to Pathways International Kingdom Restoration Ministries years earlier by her aunt, and Gardner had been attending often—captivated by the sermons of the church’s charismatic founder and pastor, Kevin Smith.

Smith was a self-proclaimed prophet, sharing a preaching style with popular American megachurch and Baptist leaders. He was adored for his gregarious energy. But Smith’s behaviour that day was unrecognizable. For months, he had become obsessed with online conspiracy theories, his social media full of disinformation about the “plandemic,” the impending collapse of the global economy, and health problems associated with 5G networks. He had become paranoid about how other countries, including Canada, where he had grown up and trained as a pastor, were responding to COVID-19.

Hours before Gardner arrived, Smith, also thirty-nine, had posted on Facebook, commanding people to dress in white, leave their cellphones at home, and rush to the church. “THE ARK is Loading now!” he wrote, using the nickname of his church. “The Flood is coming. Go Now RUN,” he wrote again. Dozens of loyal parishioners, including children, took heed of Smith’s call and hurried toward the church compound on Albion Road, a suburban area of the city, in the parish of St. James.

As congregants entered the church, Smith wrote the names of each person in a book. When Gardner walked through the doors, Smith turned to her. “Is your blood clean?” he asked. “Do you believe that I am the resurrection and the life?” Gardner replied yes. Smith then said that her blood had to be cleansed in order for her to be resurrected. “I will have to cut your throat,” he told her. She allegedly again replied, “Yes.”

Smith then handed a knife to a seventeen-year-old follower named Billy, whom he instructed to cut Gardner’s throat. But Billy hesitated, later saying that he remembered that one of the Ten Commandments states “thou shalt not kill.” Smith’s right-hand man, Andre Ruddock, stepped forward and, at Smith’s urging, allegedly cut Gardner’s throat. She died shortly thereafter.

Before the sun rose the next morning, three parishioners would be dead—a tragedy with echoes of Waco and Jonestown. That night turned into one of the Caribbean’s most notorious criminal cases: a cult pastor whose embrace of pandemic conspiracy theories ended in a bizarre and horrendous act of human sacrifice.

Kevin Smith was born in 1982 and raised in Glengoffe, Jamaica, an agricultural town north of the capital, Kingston. He turned to religion as a young child and was baptized at age nine. Rhone Charlton, one of Smith’s childhood friends and classmates, remembers Smith as competitive, studious, and eloquent. “Let’s say we were given a line to read in class; you best believe that he was going to give it 100 percent,” Charlton recalls.

Court records suggest that Smith was sexually abused by a male relative when he was a child, and physically abused by his father, who has since passed away. When he was twelve, Smith immigrated to Canada with his family, settling in the Greater Toronto Area. For many Jamaicans, migration overseas was the ultimate dream, for educational and vocational opportunities not available or attainable on the island. Shortly after arriving in Canada, Smith claimed, he received a divine calling to preach. At eighteen, he became ordained as a minister by a Pentecostal denomination that doesn’t require a seminary degree to become a minister. Instead, he once said, qualification came from the “call of God on your life.”

From there, Smith joined Exodus Deliverance Temple, an evangelical church in Mississauga, Ontario, founded in 1999. He also launched his own ministry, called KOS Deliverance International (the initials stand for his full name: Kevin Ontoniel Smith). Smith eventually travelled throughout Africa, Asia, and South America, spreading his word during what he called “Awakenings,” which included lively sermons and music. “This young man of God has been blessed with a prophetic ministry that represents a ‘Church without Borders,’” KOS’s now-deleted website stated. “He is determined to settle for nothing less than excellence in ministry.”

As the years went by, Smith claimed to have attended Tyndale University, an esteemed private evangelical Christian university in Toronto, where he studied humanities and theology. He also claimed to have earned a doctor of ministry degree from Mount Olivet Bible Institute and Seminary, also in Toronto. While he has referred to himself as a registered clinical counsellor and “sought-after holistic psychotherapist,” he has never been registered with the College of Registered Psychotherapists of Ontario. He also claimed to have obtained a doctorate in divinity from Vision International University, a private distance-learning Christian seminary based in Ramona, California, and to be a sitting member of the International Council of Pentecostal Bishops of Canada.

On April 28, 2007, Smith married a woman in Canada, though they quickly became estranged. Smith’s ex-wife described him as verbally abusive and someone who lied about his private life. “He is not living an honest life,” she would later recall, according to court records.

After spending years growing his ministry and theological credentials from Toronto through his twenties, Smith began spending more time going back and forth from Jamaica. Eventually he put down roots and attracted parishioners through a more formalized ministry in downtown Montego Bay, a popular tourist destination renowned for its pristine beaches and resorts.

By 2012, when he was thirty, Smith had become beloved by his followers. One former attendee, Shereece, happened to pass by the church one day and heard Smith’s voice. “That voice sounds powerful,” she remembers thinking. She went inside. Shereece immediately felt that Smith wasn’t a typical pastor. He insisted on being referred to as His Excellency. He spoke eagerly about the gospel of prosperity, a fast-growing conservative ideology that holds that believers can transcend hardship and poverty through devotion and tithing—donations—to the church. The modern “health and wealth” gospel, as it’s also known, originated with Pentecostalist leaders in the United States and has spread to Latin America, Africa, and Asia. The ideology has been criticized as predatory and manipulative, especially when pastors operating in disenfranchised communities emphasize heavy tithing.

Shereece and former members say Smith regularly brought up the fact that he was a Canadian citizen, a point of privilege he leveraged to suggest that he could help others get visas to work or study in Canada—for a fee. Smith charged for consultations or prayers, attendance at workshops, and other events. One event in 2013, a “wealth transformation summit” entitled “Money Come to Me Now!” promised “explosive prophecies” to help participants “break the cycle of poverty forever.” Shereece eventually stopped attending the church. “I didn’t see my life was improving,” she says. “What he was doing there wasn’t scriptural and based upon what the Bible says, [which is to] freely give and freely receive.”

Christianity was brought to Jamaica in the sixteenth century by Spanish colonizers. The British followed in the mid-seventeenth century, establishing the first Anglican church. Today, there are hundreds of churches across Jamaica; approximately 67 percent of the population identify with various Christian denominations, predominantly Protestantism.

For many Jamaicans, church serves as more than a place for community, recreation, and worship. In a country where social infrastructure is fractured and mistrust of government and law enforcement is high, the church is a forum for everything from spiritual guidance to financial assistance and even justice. Some people experiencing violence and crime will turn to the church before they turn to the police or the courts. Mary Wildish, a pastor in Montego Bay who leads Trumpet Call Ministries International, deals with this often. “Our society here does not have an expedient response to domestic violence. If you’re in the United States of America and you have a situation where a woman is experiencing abuse from her husband, you call 9-1-1, the police are going to be there,” Wildish says. “[Here] many times the call doesn’t go to the police; it comes to the pastor.”

Smith appeared to embrace this role and power. The prosecution’s report describes how if church members wanted to do something like go on vacation, they would have to get Smith’s permission to do so. Without his blessing, Smith would tell them, members and their families would not be able to clear immigration. He also began surrounding himself with a cohort of young men from the church who served as security guards and assistants. Some of them would hold an umbrella over Smith’s head in public to protect his skin from the sun.

Around 2007, Smith and Charlton, his childhood friend, reconnected after they’d lost touch when Smith moved to Canada. They’d stayed in touch sporadically over the years, keeping each other updated on their parallel paths in ministry. Charlton was an emerging pastor in Montego Bay as well, and he was happy to know about Smith’s growing résumé and international experiences. Smith told him he was ministering to high-ranking government officials in Jamaica, including Portia Simpson Miller, the prime minister at the time. “And then he would just say ‘other government officials’ and just leave it at that,” Charlton recalls.

Smith invited Charlton to come minister at his church from time to time. But Charlton declined. Eventually, rumours surfaced about the misappropriation of church funds and what Wildish calls a “very controlling spiritual idolatry.” Both Charlton and Wildish felt uneasy about Smith’s rise and obsession with power and control. “It was almost as if he was walking with powers that were not of God,” Wildish recalls. Though Wildish sensed something greater was amiss, neither she nor Smith’s congregants were aware of the man’s troubling past that went more than ten years back and was more than 1,700 miles away, in Toronto.

On August 22, 2006, after returning home to Richmond Hill, north of Toronto, from a trip in England, Smith was jet lagged and lonely, craving to spend time with someone besides his brother. “I wanted, you know, emotional company,” Smith would later recall, as per court documents. So he perused online ads for escorts and reached out to a man for his services. Matt, whose real name is under a court-ordered publication ban, arrived at Smith’s home around 10:30 one evening. “I would need him [Matt] to be as inconspicuous as possible because I live straight and I’m a Christian,” Smith would recall, “. . . there was a conflict happening inside of me in essence to what I was going to do or not do.”

By morning, Matt had gone to the police. Smith was arrested at his house and charged with sexual assault. Smith says the officers brought up Jamaica in their questioning and used it against him, “saying that because I’m from Jamaica, and it’s taboo in Jamaica to be gay,” Smith would recall. He told the police that “gays are just people who need redirection.”

The following year, Smith stood trial in Newmarket, Ontario, and pleaded not guilty. Smith’s lawyer argued that the non-consensual act didn’t happen. When Smith took the stand, he was asked about his professional background, and he described himself as an “international minister of religion” from the Pentecostal denomination who had travelled to 300 cities to minister. “We do crusades all around the world in churches and open fields and stadiums and things to that magnitude to preach the gospel,” Smith explained. In cross examination, he admitted that when he spoke with the police, he told them that Matt had tried to extort money from him during a religious counselling session; he did not mention the sexual nature of the visit or the altercation that ensued. “I was very ashamed for what had happened,” Smith said.

The prosecutor, in her closing argument, shredded Smith’s testimony. “His life or his platform . . . is a facade,” she said. “Mr. Smith’s reputation and his public persona are his primary concern . . . [and he] will go to any extent to preserve that facade.” In the end, the judge found Smith guilty of sexual assault, sentencing him to six months in jail followed by two years of probation. “Mr. Smith, it seems to me,” the judge said, “to quote a parable, might be viewed as a wolf in sheep’s clothing.”

Smith would go on to breach his probation for failure to attend counselling but avoid arrest for six years by remaining in Jamaica. In 2017, he finally turned himself in to Toronto Police Service. He pleaded guilty but was allowed to return to Jamaica on the condition that if he returned to Canada in the following eighteen months, he would have to report for probation, make a charitable donation of $500 to a rape crisis centre, and complete sexual behaviour counselling if he stayed for more than a month.

“Does he have an ongoing [sexual behavioural] problem?” the judge asked Smith’s lawyer during the sentencing—to which his lawyer replied, “He advises me he does not.”

Several months later, in April 2018, Smith’s followers marched down the streets of Montego Bay in celebration of his thirty-sixth birthday. With a police escort and a marching band leading the way, he rode behind in a silver stretch limousine. If anyone in town didn’t know who Smith was, they knew now.

There was no indication that he had recently been criminally sentenced, again, for offences in Canada. His cash-based ministering allowed him a lavish lifestyle in Jamaica; he bought luxury villas, expensive cars, and other assets. Through donation drives, Smith began building his new church, called the Ark, which included stables for livestock and coops for chickens.

Then the COVID-19 pandemic hit—and evangelical Christians globally, particularly in North America, became some of the most polarizing and contrary voices on restrictions, mask mandates, and vaccines. Together with right-wing news outlets and influencers, they were some of the most jubilant proponents of COVID-19 denialism. Jamaica was not immune to any of it and, with its shrinking economy and high corruption rates, was especially fertile ground for conspiracy theories and anti-government sentiment.

Local news coverage picked up on this in 2020, with an editorial in the Jamaica Gleaner stating that “believers think they can do whatever they want, once it is pleasing to their god and they believe they are protected.” A doctor wrote an op-ed arguing “the inconvenient truth is that during this pandemic, many who claimed to be covered with the blood of Jesus are now covered with six feet of dirt and a concrete slab after contracting COVID-19. The virus is no respecter of age, gender, ethnicity, or religious belief.” Today, less than half the population has received a COVID-19 vaccine, among the lowest rates in the Caribbean.

Smith became consumed with COVID-19 conspiracy theories put forward by right-wing outlets in North America. In February 2021, the Washington Post released an investigation into the mass proliferation of anti-vaccine content by Christian ministries and influencers across social media. They were spreading false claims that vaccines contained microchips and ingredients linked to the devil. Many spoke about how vaccines and masks heralded the “mark of the beast,” an apocalyptic phrase from the Book of Revelation that suggests that the Antichrist will require people to put a mark on their bodies in order to participate in commerce. TikTok eventually banned the popular hashtags #MarkOfTheBeastIsTheCovid19Vaccine and #VaccineIsTheMarkofTheBeast.

Smith was obsessed. He became convinced of the harmful impacts of the vaccine—colloquially known in Jamaica as “the juk”—and claimed it would be a form of population control. In May, Smith shared a news article by The Blaze, founded by Glenn Beck and now part of an American conservative media company, about the arrest of Canadian pastor Artur Pawlowski, who held a church service in violation of Alberta’s public health restrictions. “This is abomination persecution of the church in Canada! The world is watching and mouths are closed,” Smith wrote on Facebook. “We must know its coming to Jamaica.” Beginning that summer, Smith posted anti-vaccine rants and news articles daily, sometimes multiple times a day. By October, he was encouraging his followers to pull their money from the banks over fears of global financial collapse.

These types of posts increased markedly through the fall of 2021, as COVID-19 cases soared in Canada and the border with the US remained closed. “Prophecy fulfilled in Canada,” Smith wrote on September 2. “Canada is going to intern dissenters in Concentration Camps. . . . Those who refuse vaccination starting in October will be arrested and force to live in Quarantine Camps.” He frequently posted on Facebook news articles and updates from Canada as evidence that governments were seeking to control the movements of their citizens. “In every province they are putting in place for military checkpoints,” Smith claimed in one Facebook video. “You’re hearing it from me. You need to understand [what’s happening in] Canada.” He spouted other falsehoods, including that the police would be called to arrest those who entered restaurants without proof of vaccination, which he called “the Image of the beast.” Smith wrote in another post that day that anyone who took the vaccine would die. “If you give up your life for Christ Jesus you will save it.”

In mid-September, Smith posted that he believed by October 22, the Jamaican government would “create fictitious legislation that makes mandatory injection lawful. . . . The end game will be to try and deceive us or force us into quarantine concentration camps. . . . Prepare to stand your ground.” Other posts from around this time further suggest that Smith believed all sorts of catastrophes—food shortages, volcanic eruptions—would unfold in the coming weeks.

In the prosecution’s report, one witness states that Smith’s behaviour in person became noticeably stranger over time. He became more adamant that his congregants donate as much money as possible, telling them that if those who had money resisted giving, the member would crash and die, and that Smith would send his wrath out to the member’s family.

On October 12, Smith declared that anyone from the church who took the COVID-19 vaccine would be ejected from membership. Anyone who was vaccinated had no link to God and would be cut off from the light, he said. In a video sermon posted on Facebook on October 14, Smith looked straight into the camera and declared: “My job is the apocalypse. It is the unveiling. It is removing the lid and showing you all things.” The next day, Smith posted instructions for church members to come to the Ark with their photo IDs and membership cards.

On October 16, church members began to gather, dressed in white, as Smith had directed. A service extended until 1 a.m. Smith arrived the following afternoon, after having commanded people to throw away canned food and to fill soda bottles with water. He came alongside church member Kevaughn Plummer and a police officer, who was also a member of the church. Shortly thereafter, Taneka Gardner arrived, too, with her suitcase in tow.

Outside the church, Smith made congregants bow down on their knees before entering, giving them judgment, and writing their names in the “Lamb’s Book of Life,” a Biblical register of those chosen for salvation.

Inside, according to the prosecution’s report, things quickly escalated into a frenzy of action and terror as members lay down on the ground and covered themselves. Smith shouted, “God in the flesh, come in the ark before it closes!” Smith told the members to throw away all tissues, wipes, and soap. While they were disposing of these items, a wine bottle smashed on the floor. Smith told Plummer that he should cut the throat of whoever was in front of the bottle so that they could enter the kingdom of heaven. Smith told another young man, Jordan, that in order for him to make it to heaven, Plummer would have to cut his throat. Jordan (a pseudonym) knelt down in front of Smith and handed the knife to Plummer. But Jordan changed his mind and ran outside the church along with another person. Plummer chased them down and stabbed them both in the back.

Back inside, Smith found Michael Brown, a follower who had been hospitalized for kidney issues. His mother told reporters that he had discharged himself from the hospital after receiving a call to come to the church. “You have to die,” Smith told him, according to the prosecution’s report, “but you will rise again because I am the resurrection and the light.” Smith proceeded to pull the medical tubes from Brown’s body, and he bled to death. Shortly thereafter, Gardner would be dead as well.

Outside, police officers arrived on scene after a church member alerted them to the situation, calling for backup after shots were fired in their direction. After more officers arrived, along with backup from the military, a shootout ensued between them and Smith. Plummer stormed toward the police officers with a knife, and they shot and killed him. Many parishioners tried to run; some were injured. Billy was hospitalized, and survived, after he was shot in the chest by police. Police entered the building and found the deceased bodies of Gardener, Brown, and Plummer. Smith and Ruddock were arrested.

In the days after the incident, police searched Smith’s luxury villas for clues that might explain what happened. On October 25, nearly ten days later, Smith and Ruddock were transported in separate vehicles, with police escorts, from Montego Bay to Kingston, where they were to be each formally charged with murder in the deaths of Gardner and Brown. But instead of taking the highway, the officers took an odd detour through the back roads that would have made the journey considerably longer. As the procession neared Kingston, the driver of Smith’s vehicle collided into two other oncoming vehicles. Smith was pronounced dead at the hospital. One of the police escorts, a twenty-six-year-old constable named Orlando Irons, also died, while two other officers suffered serious injuries.

Social media lit up with speculation. Thousands of people questioned whether the crash was a set-up by the police, the government, or even one of Smith’s followers. In my conversations with observers, they suspected Smith was targeted because he was apparently a close adviser of government officials, who perhaps wanted any secret information he knew to be kept hidden and not be aired out at trial. On November 8, a post-mortem revealed that Smith had died from multiple blunt-force trauma injuries; he was cremated shortly thereafter. According to the coroner’s inquest, Smith had grabbed the shoulder of the driver, causing the accident; it was determined as suicide.

Many religious leaders condemned Smith, likening the incident to a demonic attack. James Saturday, a reverend with the St. Joseph Catholic Church in Jamaica, spoke about the need to help clergy who were struggling. “God had entrusted [Smith] with a ministry. . . . He had the trust of the people but now his actions did not reflect the ministry that God entrusted in him. And he betrayed the trust of the people. If a pastor struggles, the body of Christ, the church, has an obligation to that pastor with personal sins and struggles. The church needs to pray for him, and guide him and lead him.”

More than three years later, the Ark is still standing, abandoned, with debris and dirt throughout. Posters of Smith’s church events remained on the floor, showing him as a younger man alongside other religious leaders and guest speakers. Last year, the property was listed for sale for 37 million Jamaican dollars (around $330,000). The trial for Ruddock, who has been in prison since 2021 on charges for Gardner’s death, is scheduled for January 2026. He is likely to plead not guilty.

Charlton wonders whether he and Wildish could have stopped Smith from going down the path he did. “At least I know there were opportunities where truth was spoken and where he would’ve had an opportunity to decide differently,” Charlton says. “But at the same time, I also know that God never takes away free will . . . you still have to make a personal choice as to what the rest of your journey is going to be.”

Even after his death, misinformation swirls around Smith. Many people I spoke with in Jamaica doubt the events that transpired following his arrest, believing that he is alive and well on a beach somewhere, or even back home in Canada.

https://thewalrus.ca/author/rachel-browne/

Apr 25, 2025

Best Friends Animal Society’s Dark, Disturbing History

Peta

Members of a cult classified as satanic created Best Friends Animal Society after the group decided that the “best way to raise money” would be “based on taking care of animals”.

Many individuals in the organization have disturbing pasts, including documented histories of mismanaging shelters.

Best Friends Animal Society pushes for policies that harm animals and endanger the public.

According to historians of religion, researchers, and FBI reports, the founding members of Best Friends formed a religious group called The Process Church of the Final Judgment (Process Church) in the U.K., which the FBI classified as a Satanic cult. The group “preached that the world would be ending in 2000 and that Satan and Christ would be united.” Members wore “dramatic black cloaks, adorned with the swastika-like ‘P’ symbol, and the ‘Sabbatic Goat.’”

In the 1980s, according to FBI records, the group decided that the “best way to raise money” would be “based on taking care of animals” to appeal to people’s emotions. In 1991, members disbanded the religious cult and created Best Friends Animal Sanctuary, now doing business as Best Friends Animal Society.

According to a 2020 ReligionNews.com article about a man who escaped from the cult:

After being accused of brainwashing its members, about 30 sect members—and six German shepherds—left England, traveling first to the Bahamas and later to a remote Mexican village. The sect eventually settled in the United States, setting up branches in Boston, Los Angeles, New Orleans, Dallas, Chicago, and other cities, and growing to about 150 people.

Best Friends Animal Society has for years misled the public, promising Americans a “no-kill” nation by 2025.

A recent opinion piece by the organization’s CEO conceded that its position is that “keeping pets out of shelters should be a first-choice management protocol.” This philosophy, which Best Friends Animal Society has pressured shelters across the nation to embrace, has deprived countless animals and people who care about them of desperately needed help.

Using bullying tactics and personal attacks, including the frequent use of the divisive term “no kill” and referring to compassionate euthanasia in animal shelters as “killing,” Best Friends Animal Society has created a culture of hate and resentment toward individuals who dedicate their lives to helping homeless animals, including by alleviating their suffering when that is the most humane option.

Due to funding from well-meaning, caring people like you, who may have believed that “no kill” by 2025 was a genuine promise, the organization’s influence has been significant, and the group has spawned additional, similar if less well-known entities that push the same harmful policies, which lead to terrible animal suffering and even more death—though not painless or peaceful.

Animals left out of shelter statistics may not be counted, but they count.

‘Best Friends’ Spreads Its Agenda
Members of the former cult now profess to be experts in animal care and sheltering and push shelters across the country to adopt their beliefs. However, their recommendations harm animals and endanger the public, because their number one priority is statistics, not animals. Their policy recommendations include:

“Open adoptions” (giving away animals to anyone who will take them, without any effort to ensure that they can provide a loving, responsible, and safe home), including releasing cats and dogs to those who may have violent criminal histories, including charges of cruelty to animals.

Releasing for adoption aggressive dogs with significant bite histories (Even when an animal’s guardian has requested euthanasia following a fatal attack, Best Friends recommends evaluating the animal for adoption, which not only endangers the public but also results in fewer animals being adopted into good homes because it makes the public leery of adopting any animals from shelters. Such practices destroy the good reputation that shelters have worked hard to build over the years.)

Doing away with any manner of behavior assessments, a vital tool used by many shelters to try to prevent dangerous animals from being released to unsuspecting members of the public (This recommendation endangers residents and creates a serious liability for local governments, resulting in numerous lawsuits against Best Friends and other groups that implement its policies.)

Recommending trap-neuter-release (TNR) programs and/or refusing to accept cats—including cats who have not been sterilized or vaccinated and those who are social and have never lived outdoors—just to keep cats out of shelters at any cost to their life or welfare (Cats abandoned in these ways reproduce, exponentially worsening the overpopulation crisis, and suffer, often before dying violently. Best Friends even acknowledges that TNR may violate local ordinances yet still recommends it. Releasing cats, even to the same area where they were picked up, without ensuring that they are provided with adequate care, is considered animal abandonment in most jurisdictions.)

Encouraging vague language in local ordinances, such as changing the word “shall” to “may,” in order to allow agencies to be derelict and refuse to pick up lost or abandoned animals, including those who may be ailing, injured, aggressive, or in imminent danger

Best Friends gives awards and recognitions to shelters based on statistics alone, even applauding facilities that engage in cruel practices. In Wyoming, for example, Best Friends “honored” a municipal facility for reaching “no-kill” status, even though it uses a gas chamber to kill animals. Gas poisoning is a known inhumane method of killing considered so cruel that it has been banned in dozens of states. It can take up to 25 minutes, during which panicked animals gasp for breath, try to claw their way out, and attack other animals who are trapped in the chamber with them. The Wyoming facility has refused to switch to using humane methods exclusively, despite offers from PETA and others to cover the costs.

Gas chamber used for dogs and cats
Gas chambers, like this one that was used in North Carolina, are inhumane—and have been outlawed in that state.

The Dark Past of Best Friends’ Leaders
Best Friends fills its ranks with individuals it hires to act as “experts” and tell municipal animal shelters how they should operate. But many of these individuals have disturbing pasts, including documented histories of mismanaging shelters.

“I came in and changed everything overnight. We got rid of all adoption policies.”

—Makena Yarbrough, former executive director of Lynchburg Humane Society in Virginia and currently a senior director of regional programs for Best Friends Animal Society

For example, Makena Yarbrough, senior director of regional programs for Best Friends, advises communities on how to operate animal shelters. But serious allegations of neglect surrounded her tenure as executive director of the Lynchburg Humane Society in Virginia. Under a contract, Lynchburg Humane also operated the county animal shelter, the Pittsylvania Pet Center. During Yarbrough’s directorship, state authorities reportedly notified Pittsylvania’s shelter that it “could be subjected to fines of up to $65,250” in relation to animal deaths and substandard conditions. Healthy dogs were reportedly found “stored in a designated isolation room meant to separate the sick from healthy.” Records show that animals were found dead in cluttered rooms at the facility and that animals had starved to death while in the county’s custody.


“No-kill” policies typically result in inhumane, crowded conditions, as they did at this facility (photo for representative purposes only)
Another individual listed by Best Friends as “manager, shelter collaborative program” was hired by the group after acting as “director of lifesaving outcomes” at the Palm Valley Animal Society in Texas. That facility implemented Best Friends’ recommended policies and quickly faced a lawsuit after a dog adopted from the facility seriously mauled a child.

Leaving animals to reproduce on the streets worsens the crisis, and can endanger residents.

A Best Friends “senior manager of national shelter support” was hired by the group after working at LifeLine Animal Project, which operates the DeKalb County Animal Shelter in Georgia. Media reports have described the county shelter as being “plagued by repeated issues,” including severe crowding, warehousing, and allowing animals to die slowly in cages (a common practice among facilities that focus on “live release” statistics over the welfare of animals in their custody).

An individual Best Friends lists as “director, East regions” resigned from Animal Care & Control Team Philly in Pennsylvania, where she was executive director, following disputes with volunteers and allegations of cruelty. A petition demanding her resignation alleged that animals had been mistreated, conditions had deteriorated, employees had quit, and the organization had been hostile to volunteers. A state inspector who visited the facility found the sanitary conditions “unsatisfactory,” noting, “A referral for cruelty was made based on the sanitation issues during this inspection” [emphasis added].

Paula Powell was hired and acted as a Best Friends regional senior manager after leaving the municipal shelter in El Paso in utter chaos.

The Devil’s in the Details
When Best Friends operatives “embed” themselves in shelters, the public isn’t likely to hear about all of the fallout—at least not quickly. Best Friends evidently uses non-disparagement agreements, likely to hinder lawsuits and prevent communities and individuals from negatively reporting on the results of its destructive programs.

For example, a grant agreement between Best Friends and a California county states, “Recipient agrees not to disparage BFAS (Best Friends Animal Society) during the grant period and for three years following the last disbursement from BFAS (Best Friends Animal Society) to Recipient.” The contract includes an indemnity agreement that “holds BFAS (Best Friends Animal Society) harmless” in the event of “bodily injury, personal injury, illness, death, property damage, or other losses of any kind or nature whatsoever” as a result of its programs.

A prospective foster caregiver for Best Friends’ Los Angeles shelter opted not to sign a contract that included non-disparagement and indemnity clauses that extended to all their family members, including the family’s children.

This begs the question: What, exactly, is Best Friends so determined to keep quiet? 

https://www.peta.org/features/best-friends-animal-society/disturbing-history/

Still no trace of vanished members of online cult

Max Diekneite
Fox 2 Now
April 24, 2025

"The Berkeley Police Department tells FOX 2 the six people who vanished from a St. Louis County home nearly two years ago are still nowhere to be found.

In August of 2023, six people, including then 25-year-old Makayla Wickerson and her three-year-old daughter, Maliayah, went missing from her Berkeley home.

The four adults involved were part of an online cult called “The University of Cosmic Intelligence.”

The department said the cult itself has been tied to a variety of crimes, including human trafficking. Its founder is currently serving an 18-year prison sentence for child molestation.

Both investigators and the victims’ families are concerned about their well-being. Anyone with information regarding their whereabouts is urged to contact law enforcement immediately.

Makayla Wickerson and her daughter’s disappearance will be featured in the debut episode of “America’s Most Wanted: Missing Persons,” that airs Monday at 7 p.m. CST on FOX 2. 

https://fox2now.com/news/missouri/still-no-trace-of-vanished-members-of-online-cult/

Critics line up against the government’s plan to tax charities

Diana Clement
LawNews
April 23, 2025

A sweeping review of the taxation of New Zealand’s 29,000 registered charities has sparked widespread concern.

Proposals to tax not-for-profits’ business income if it’s unrelated to their charitable purpose – whatever that might mean as this term has not been defined – and tighten donor-controlled charity rules have left many questioning whether this is genuine tax reform or simply a government revenue-grab.

The IRD published its 24-page consultation document Taxation and the not-for-profit sector on February 24, with a tight deadline of March 31 for submissions.

The move has appealed to those who disapprove of the behaviour of charities such as Sanitarium, the Gloriavale Christian Community and Destiny Church, but critics say it’s not the job of the IRD and tax legislation to rein in these organisations and the proposals risk punishing legitimate charities with increased taxes and compliance costs.

Both the proposals and the short time frame for consultation have been criticised by the charity, legal and accounting sectors. Some see it as a tax grab by a government that needs to balance its books before next month’s Budget.

Tax reform of the charitable sector wasn’t part of National’s 100-day plan, but a paper prepared by the IRD for the previous government caught the attention of the coalition, says tax expert Stephen Tomlinson, a partner at Tomlinson Law and member of The Law Association’s Trust Law Committee. The consultation document was pulled together in weeks, he says, and the window to respond was short.

“One could be a little bit cynical about this in that it seems to be driven not so much by the Minister of Revenue but, rather, by the Minister of Finance, Tomlinson says. “It has been quite a condensed process and that concerns us.”

The proposals themselves are also a concern, particularly the plan to tax charities’ unrelated business activities. Even if the profit from unrelated businesses is used for charitable purposes, it will be taxed, along with returns from a charity’s investments.

“There used to be a presumption in charities law and tax law that a charity existed to further its charitable purposes and not to make money,” Tomlinson says.

The proposal to tax investment income is also fraught.

“More recent case law suggests that [the] Inland Revenue’s view is that the same principles that apply for determining whether a taxpaying citizen is carrying on a business [of investing] also apply to a charity. Presumably that will lead to a situation where some investment income is taxed and some still isn’t,” he said. The Catch-22 for charities is that there is an obligation for the trustees to invest prudently.

Tomlinson says unless there is a carve-out for investment income, the proposals will result in larger charities being taxed. “It’s got nothing to do with the perceived competitive advantage that charities enjoy over other businesses.”

If the proposals become law, there will likely be boundary issues for both charities and the IRD. These could be costly for both charities and the IRD as the legislation is tested in court.

Concerns about the behaviour of a small number of charities shouldn’t fall to the IRD to resolve, Tomlinson says. Unlike some overseas jurisdictions, New Zealand has a regulator – Charity Services – which monitors the sector.

The government is looking in the wrong place to balance its books, he adds, and there is a concern that New Zealand might end up “with a knee-jerk reaction …. reform driven by fiscal needs.

“If I were to draw a rather dangerous analogy, it’s a little bit like the Trump administration imposing tariffs without actually thinking through the fiscal effects of those and just thinking that it’s a good idea, based on inadequate research and understanding of these reforms.”

The other area of particular concern for Tomlinson is the taxation of not-for-profit organisations such as credit unions, friendly societies and clubs.

Not-for-profits should have been filing returns since 2004, but many smaller organisations are oblivious to this, Tomlinson says. He questions whether it is worth the time and effort to audit not-for-profits and collect this tax.

If not-for-profits are to be taxed, he recommends the $1,000 exemption, which was introduced in the late 1970s, be increased.

Limited consultation, significant change

Charities lawyer Sue Barker has written a 143-page submission repudiating much of the IRD’s consultation document. But she appeared stumped when asked why the IRD and/or government had come up with these proposals.

“It seems to be driven more by ideology,” Barker says. “The analysis is, ‘I run a business, and I pay tax. This business over here doesn’t pay tax. How can that possibly be fair?’”

The IRD has been trying to tax charities since1967, she said.  “And maybe [the IRD] thought with a right-wing government that perhaps this was its opportunity.”

At the same time, she says, officials have created a belief in the public’s mind that there’s something dodgy going on. “The underlying question as to whether there really is a problem that needs to be fixed, I don’t think it’s actually [been] asked.”

Barker said she couldn’t speak for the IRD or the government but thought the problem was that officials were working from underlying assumptions that hadn’t been properly examined.

Lawyers from all fields should also be concerned about the short timeframe of this consultation, Barker said. It could be repeated in other areas.

“They do this very limited consultation for the most significant change to the tax settings for charities in almost a century. They give charities just over four weeks that coincides with the end of the financial year for most charities. Why the rush?”

The international experience

Barker and others spoken to by LawNews point out that the consultation document assumes New Zealand is an outlier when it came to taxing charities, a subject Barker covers in her submission.

It was other countries that needed to look at this issue because their approaches had been shown not to work, she said. “Canada is looking to move to the way Australia and New Zealand treat their business income.”

She concluded, after an extensive review of overseas jurisdictions, that they serve as a cautionary tale rather than a precedent to be followed.

The concept of an unrelated business income tax had failed all over the world, Barker said. For charities, there is no bright line between a related and an unrelated business and attempts to draw such a distinction are fraught with difficulty that cannot be resolved.

“Outlier” charities that are breaching their fiduciary duties can be dealt with by using rules that are already in place, she said.

“My real concern is that the proposals will not address the perceived areas of concern but what they will do is impose blanket restrictions on the charitable sector as a whole which will stifle a lot of really important charitable work. It will also demoralise voluntary effort without addressing the perceived issues. Even if we had a problem, these measures wouldn’t fix it.”

Her submission outline reasons why the government should not remove the FBT (fringe benefit tax) exemption for charities. Barker said the policy rationale was that it enabled governments to further social objectives such as supporting disadvantaged communities. Removing this concession could negatively impact charities, especially those operating with limited resources. “[It] is an important support for charities that should remain in place for as long as the FBT regime itself remains.”

Charities already struggle to recruit labour and removing FBT exemptions would make it harder, Barker said.

Her submission also highlights imputation credits, which were not analysed in the consultation document. Charities cannot claim imputation credits, as other businesses can, and this affects the “competitive advantage” argument, Barker said.

This non-refundability distorts charity investment decisions, pushing them away from New Zealand companies (where dividends are taxed) and towards investments where their tax exemption is effective, such as interest-bearing debt or foreign companies offering unimputed dividends.

Costs, complications and unintended consequences

Chartered accountant Craig Fisher, an independent director and governance consultant and a former member of the ADLS (now The Law Association) council, acknowledges that objectives such as simplifying tax rules and addressing integrity risks are well-intended but warns the devil is in the detail.

He says the public does not understand the proposals outlined in the consultation document and believes them to be a fix for questionable behaviour by a small number of charities such as Destiny Church and the Gloriavale Christiab Community.

“Charity law is the most appropriate approach to maintain the social licence and public confidence of the charitable sector,” Fisher says. “If abuse of tax concessions is the primary issue, then resource the [Charity Services] regulator sufficiently to investigate and ensure it can take appropriate action.”

He adds that charities already face significant transparency requirements, including financial reporting and service performance reporting. These compliance costs are significantly greater than those for most for-profit entities, which often have no legislated obligations.

“The biggest issue with [the proposals] is the conceptual one in that it’s looking at the support of charities as a cost to the government, as lost revenue. Most studies would show that actually, charities are more effective deliverers of charitable services to society than the government is directly.”

Fisher says as it stands, the principles behind the consultation move New Zealand further away from its simple tax system. “As a rule, exceptions often create complications costs, and unintended consequences.”

He questions the financial analysis behind the IRD’s paper and says from an accounting perspective, it doesn’t add up.

“Late last year, Minister Willis [was quoted in] the press about the charity sector making $2 billion worth of profit that needs to be taxed. That’s a very simplistic statement. If the IRD starts taxing, then in order to be fair I would want, as an operator of a charitable business, to be claiming absolutely every expense that I could to reduce my tax liability. That’s what for-profit businesses do. That would dramatically change the potential level of taxation revenue to the government.

“Is my time worth $500 an hour? Or is it worth the minimum hourly rate?” says Fisher, who is on several charitable boards. “The cost of compliance for both the charities and the IRD would be huge if the proposals go ahead.

“I then have a major conceptual problem with the fact that the government, and not just this current government but repeated governments of all colours over the past 20 years, have made various statements about wanting the charitable sector to be sustainable and self-sustaining. Yet all the funding that charities get generally relies on the charity of others, apart from a charity actually running a business. It’s the only one where the charity has complete control over its own destiny.”

Fisher says he has not seen evidence of predatory pricing by charities or independent studies proving that this is a problem. Charities on the other hand face competitive disadvantages, such as restrictions on raising finance, the inability to claim imputation credits on tax-paid dividends and the inability to offset losses against future profits.

Read the consultation paper here https://www.taxpolicy.ird.govt.nz/-/media/project/ir/tp/consultation/2025/taxation-and-the-not-for-profit-sector.pdf

 https://lawnews.nz/tax/critics-line-up-against-the-governments-plan-to-tax-charities/

Jehovah's Witnesses' Core Doctrines Debunked by Former GB Member (Raymond Franz)


Face The Facts

Exposing the Truth: Former JW Governing Body Member Raymond Franz Debunks Core Doctrines. In this eye-opening video, former Jehovah’s Witness Governing Body member Raymond Franz reveals what really happens behind closed doors. With firsthand experience at the highest levels of the organization, Franz breaks down and debunks key doctrines that millions have followed without question.


https://youtu.be/516_PNJW3-U?si=v7haOYuIR6L2Ee8z

Apr 23, 2025

Mass wedding, messier truths: Moonies say ‘I do’ amid cult claims and Japan crackdown

This picture taken on April 12, 2025 shows couples attending a mass wedding ceremony organised by the Unification Church at Cheongshim Peace World Center in Gapyeong. — AFP pic
This picture taken on April 12, 2025 shows couples attending a mass wedding ceremony organised by the Unification Church at Cheongshim Peace World Center in Gapyeong. — AFP pic

MalayMail
April 23, 2025

They’ve been called a cult, accused of coercive fundraising, and legally disbanded in Japan. But in a mountainous town nestled in South Korea, thousands of “Moonies” gathered this month for a mass wedding.

Around 1,300 couples from dozens of countries tied the knot at the Unification Church’s sprawling headquarters in Gapyeong, north of Seoul, under the supervision of their controversial leader, known as the “holy mother”.

The spectacular tradition, which dates back to the first so-called “blessing ceremony” featuring 36 couples in 1961, is an integral part of the broadly neo-Christian beliefs held by the church, founded by Moon Sun-myung and now run by his widow, Han Hak-ja.

The church claims these mass weddings can help reverse South Korea’s woeful birthrate, improve family values, and ultimately bring about Moon’s goal of completing the unfulfilled mission of Jesus Christ to restore humanity to a state of “sinless” purity.

“I’m just really grateful,” American Emmanuel Muyongo, 29, told AFP at the ceremony, where he married his Japanese wife, whom he met years ago and grew close to at a church in the United States.

Muyongo’s own parents married at a mass wedding, and he said that he was honoured “to experience what my parents’ experienced”.

“We love you, Holy Mother Han!” the couples shouted in unison at one point during the event, which featured blaring fanfare and confetti cannons.

Han, 82, looked almost eerily calm throughout the festivities, once slowly waving at her excited followers while wearing sunglasses and a green dress.

The church, which was founded in 1954, claims to have around three million followers globally — including 300,000 in South Korea, 600,000 in Japan — and oversees a sprawling business empire encompassing construction, tourism, education and media, among others.

But in Japan, the church has been accused of coercive fundraising, especially after the 2022 assassination of former prime minister Shinzo Abe, allegedly carried out by a man who harboured resentment toward the sect.

A court there revoked its legal status as an organisation last month, although its members can continue to meet.

Abe’s accused killer blamed the church for his family’s financial ruin, after his mother made huge donations. Abe — along with other world leaders including US President Donald Trump — had sent video messages to events linked to the church.

But at the mass wedding this month, followers were unfazed by the recent legal blow, with the visibly emotional couples — including Japanese — radiating joy and gratitude to Han.

After Moon’s 2012 death, Han stepped up to lead the church and is now referred to by members as god’s “only begotten daughter” and the “holy mother”.

The church has links to everything from a major South Korean newspaper to a high-end ski resort used for the 2018 Pyeongchang Winter Olympics. It is also affiliated with esteemed art institutes.

In 1991, Han joined her late husband — revered by followers as a messiah but dismissed by critics as a charlatan — on his trip to North Korea to meet with its founder, Kim Il Sung, to discuss the reunification of the divided peninsula.

When her husband died, North Korea’s current leader Kim Jong Un sent a personal message of condolence. He later presented her with a pair of North Korean Pungsan dogs, a token of his goodwill.

This week, South Korean media alleged that the church had bribed former first lady Kim Keon Hee — whose husband, Yoon Suk Yeol, was recently ousted over his declaration of martial law — with a diamond necklace worth around US$41,970 (RM185,000).

Indemnity

The church has appealed the Japanese court’s decision.

Experts say that Japan, Korea’s former colonial ruler, has long been a financial hub for the sect.

“Usually, religious businesses like Unification Church target isolated lower-middle class individuals,” Vladimir Tikhonov, Korean Studies professor at the University of Oslo, told AFP.

“Their main ‘hunting ground’ is not South Korea, it is actually Japan,” he added.

Since the 1960s, the church is believed to have generated as much as 80 per cent of its global revenues from Japan, according to Levi McLaughlin, a religious studies professor at North Carolina State University.

During Japan’s 1980s bubble economy, its branch reportedly sent up to ¥10 billion (US$70 million) per month to the South Korean headquarters.

Japanese followers are told to “atone” for the country’s colonial past, and McLaughlin told AFP the mass weddings have been framed as a form of “indemnity”.

The church plays a role in match-making couples, experts say, with Japanese women often matched with non-Japanese men — and critics slam the cult-like cutting of family ties that sometimes results.

But this month in Gapyeong, more than 1,000 couples — each bride in near-identical white gowns and modest tiaras — wiped away tears, held hands tightly, and swayed to music as they danced and took selfies.

The couples “started from happiness and love, but it seems that those who don’t understand it well are misinterpreting it and only seeing the negative aspects”, Remi Kosuga, 27, one of the brides, told AFP.

“We simply want to believe in and learn about love. ... I hope people can see that.” — AFP

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