The Church of God is a holiness Pentecostal body that descends from the Christian Union movement of Richard Spurling, A. J. Tomlinson and others. They consider themselves officially The Church of God, but also designate themselves as The Church of God (1957 Reformation) and The Church of God (Jerusalem Acres), which is the name of their headquarters.
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The Church of God at Jerusalem Acres shares its early history with the Church of God of Prophecy. After A. J. Tomlinson formed the Church of Prophecy Markers Association in 1941, he appointed Grady R. Kent head over it in 1943. After Tomlinson's death, his son Milton was appointed General Overseer, but Kent remained a forceful preacher and influential leader. In 1948, the Church of God of Prophecy adopted a resolution making the General Assembly the highest authority in the church. This helped set the stage for division. Some members within the church accepted the practice of "theocratic government", with the Bishop or General Overseer ruling the church.
In 1957 Grady R. Kent went out of the Church of God of Prophecy and formed The Church of God, which adopted its name in 1958. The church was "reorganized" in Cherokee, North Carolina on February 17, 1957. On August 1, 1958, a seven acre (28,000 m²) tract of land was purchased in Cleveland, Tennessee, and the church undertook a project similar to the Fields of the Wood, which is owned by the Church of God of Prophecy. Great authority was placed in "theocratic government" and the "Chief Bishop", who was responsible for ruling the church. Bishop Kent died on March 31, 1964 of cancer of the nose. He refused medical treatment for the cancer until just before death, preferring to rely on a prayer vigil conducted by a rotating team of his 12 disciples. Several other Bishops have presided over the church since then, and in 1996, another split happened with Bishop John A Looper leaving the church after disagreements over doctrinal issues. Bishop Samuel Kramer is the current "Presiding Bishop" (they no longer use the term "Chief Bishop"). Under his leadership, the church has fully returned to a Sabbath-keeping service schedule which had largely been abandoned under Looper's administration. The church has expanded and continues to grow in Haiti, Liberia, Zambia, Mexico, Tanzania, India, and the Philippines.
The faith and practice of The Church of God at Jerusalem Acres is similar to the related Church of God bodies, but with more of a "Jewish" flavor, which they call "New Testament Judaism". Because the church believes that Judaism is God's plan of worship, "New Testament Judaism" reflects the fact that Jesus came to reform Judaism, not to destroy it. In fact this body is often identified, and occasionally self-identified, as The Church of God (New Testament Judaism). This body teaches Theocratic government and teaches that the whole Bible is the inspired word of God; salvation by accepting Jesus as Saviour; the seventh-day Sabbath; the nine gifts of the Spirit and five gifts of ministry; and the post-tribulational premillennial return of Jesus Christ. While the group accepts prophecy as ongoing today, they believe that modern prophets are fallible, and therefore modern prophecies are not considered equal with the Bible.
The Church of God at Jerusalem Acres does not celebrate traditional holidays which were introduced by the Roman Catholic Church, such as Christmas, Easter, and All Saints Day. Their church calendar is based on the Hebrew calendar. They observe or celebrate a number of days, some of which are peculiar to their denomination. For example:
The Church of God at Jerusalem Acres observes the seventh-day (Saturday) Sabbath.
In 1990, The Church of God at Jerusalem Acres had 30 churches in the United States and Canada, with an estimated membership of 30,000. In 1987, the church reported 145 congregations worldwide. Headquarters are at Jerusalem Acres in Cleveland, Tennessee.