The Verity Baptist Church in Sacramento, CA -- located at 4153 Northgate Blvd Suite #1, Sacramento, CA 95834 and headquartered at 303 River Run Circle, Sacramento, CA 95833 -- (CA Entity ID C3330059) is currently exempt from federal taxes under Internal Revenue Code Section 501(c)(3) and is exempt from state taxes under the California Revenue and Taxation Code Section 23701, sub-section D. 

These codes specifically disallow tax exempt status for political organizations and groups advocating criminality or which practice discrimination based on a variety of factors, including sexual preference.

The pastor of Verity Baptist Church, Roger Otoneil Jimenez advocates for the state-sponsored murder of gay men and lesbian women -- whom he collectively refers to as sodomites -- and the public website representing his church advertises the fact that Verity Baptist Church actively discriminates against men and women who identify as homosexual.

From the Verity Baptist Church website, titled What We Believe:

"We believe that sodomy (homosexuality) is a sin and an abomination before God which God punishes with the death penalty. No sodomite (homosexual) will be allowed to attend or join Verity Baptist Church."

This policy represents a practice and this practice is a violation of both state and federal law and should -- without consideration of opinion regarding state-sponsored murder -- disqualify this unaffiliated so-called "church" from state and federal tax exemption.