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==Formation== After Armstrong died, the WCG began to change many of its core doctrines; a process that brought the organization into the mainstream of Evangelical Christianity. However, many members objected and hundreds of splinter groups arose as a result.<ref>{{cite web |url=https://www.gci.org/articles/a-short-history-of-grace-communion-international/ |title= Transformed by Christ: A Brief History of Grace Communion International |publisher= Grace Communion International|access-date= August 26, 2011}}</ref> Meredith initially founded the [[Global Church of God]] (GCG) in December 1992, but due to disagreements in operation strategy the board fired Meredith from his positions as chairman of the board and Presiding Evangelist in 1998. He then formed the LCG, incorporating the church in [[San Diego, California]], in December 1998.<ref> {{cite web |last= Introvigne |first= Massimo |url= https://www.cesnur.org/testi/Living.htm |title= Schism in the Global Church of God: Birth of A New "Armstrongite" Church, The Living Church of God |access-date= August 29, 2007 |publisher= Center for Studies on New Religions }}</ref>{{better source needed|date=December 2019}} His dismissal was unpopular with GCG members, with as much as 80 percent of the GCG membership following Meredith to the newly formed LCG.<ref> {{cite web |url=http://www.thejournal.org/archives/cgtimln4.html |title=Church of God Timeline: 1996 to 2004 |access-date=August 28, 2007 |work=The Journal: News of the Churches of God |url-status=dead |archive-url=https://web.archive.org/web/20070814013514/http://www.thejournal.org/archives/cgtimln4.html |archive-date=August 14, 2007 }}</ref> In 2004, the late Evangelist Raymond F. McNair (ordained by Herbert W. Armstrong in 1953, a year after Meredith's ordination) left the LCG to start the Church of God 21st Century, which disbanded after his death in 2008. In 2005, ministers Don Haney and Ben Faulkner also left. Haney formed the Church of God In Peace and Truth, and Faulkner formed the Church of the Sovereign God. In 2006, Charles Bryce (whom Meredith had appointed head of Church administration) left and formed the Enduring Church of God. In late 2012, member Bob Thiel left and formed the Continuing Church of God.<ref>Cartwright, D. ''The Journal: News of the Churches of God'', January 31, 2013.</ref> In 2013, minister Rod Reynolds left and formed the COG Messenger. In September 2020, minister Sheldon Monson formed the Church of God Assembly after he resigned.{{cn|date=April 2024}} In 2003, the church's corporate headquarters were moved from San Diego to [[Charlotte, North Carolina]].<ref> {{cite news |url= https://www.bizjournals.com/charlotte/stories/2003/02/17/newscolumn5.html |access-date= August 28, 2007 |title= Church group relocating HQ here from San Diego |first= J. Lee |last= Howard |work= Charlotte Business Journal |date= February 14, 2003 }}</ref> The church reported in 2011 that it had 330 congregations in 45 countries, and that over 8,000 members attended its annual eight-day festival of the [[Feast of Tabernacles]] and [[Last Great Day]], at 46 sites in 31 countries on every continent (except Antarctica).<ref> {{cite news |url= https://www.cogl.org/media/lcn/LCN0111.pdf |access-date= July 1, 2011 |title= The Living Church News |date= January–February 2011 |publisher= Living Church of God }}</ref> An independent auditor specializing in non-profits reported that the church's income for 2010 was over US$14.3 million.<ref> {{cite news |url= https://www.cogl.org/media/lcn/LCN0711.pdf |access-date= July 1, 2011 |title= The Living Church News |date= July–August 2011 |publisher= Living Church of God }}</ref> The LCG's revenue comes from tithes,<ref> {{cite news |url= https://www.tomorrowsworld.org/booklets/gods-people-tithe|title= God's People Tithe!}}</ref> holy day offerings, and other contributions from both members and non-members. The [[tithe]] is 10% of a member's income and it is permitted to tithe on the net income.<ref name="cogl.org">{{cite news |url= https://www.cogl.org/media/lseries/L061-1st%20tithe.pdf|title= Personal Correspondence Department L061}}</ref> The members should not tithe on "[[unearned income]]" (such as [[Social Security (United States)|Social Security]], old-age assistance, unemployment benefits, pensions, gifts, disability, or similar types of income).<ref name="cogl.org"/>
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