The Assemblies of God believes that all have sinned and fall short of the glory of God and should seek redemption through confession, repentance, baptism, and faith in Jesus Christ. (Matthew –30; Romans 3:23; 1 Corinthians ; Ephesians 2:1–10; Hebrews 2:17–18; 4:14–16)
Likewise, they should be taught that while temptation to sinful behaviors is universal, temptation itself is not sin. Temptation can be resisted and overcome (1 Corinthians ; Hebrews 12:1– 6).
At the same time we must not condone sexual behavior, homosexual or heterosexual, that God has defined as sinful
The moral imperatives of Scripture are incumbent upon all persons. However, believers should not be surprised that unbelievers do not honor God and do not recognize the Bible as a rightful claim on their lives and conduct (1 Corinthians 1:18). Peter writes clearly of the conflict and contrast between believer and unbeliever in his first letter:
Therefore, since Christ suffered in his body, arm yourselves also with the same attitude, because whoever suffers in the body is done with sin. As a result, they do not live the rest of their earthly lives for evil human desires, but rather for the will of God. For you have spent enough time in the past doing what pagans choose to do-living in debauchery, lust, drunkenness, orgies, carousing and detestable idolatry. They are surprised that you do not join them in their reckless, wild living, and they heap abuse on you. But they will have to give account to him who is ready to judge the living and the dead (1 Peter 4:1–5).
Our Fellowship welcomes and treats with respect, compassion, and sensitivity all who experience same-sex attractions or confess sexually immoral acts and are commited to resisting 
sexual temptation, refraining from sexual immorality, and transforming their behavior in the light of biblical teachings
As Christians we must both exhort believers to live in moral purity and express in word and deed Christ’s love for the lost. Aware of the claims of God on every aspect of our lives, we must emphasize that we are called to holiness. To unbelievers we must reach out with compassion and humility. We must hold no malice toward, or fear of, homosexuals and those struggling with sexual identity-such attitudes are not of Christ.
Christians should also do all they can to assist the person who has struggled with homosexual behaviors and desires to change and find deliverance. Change is not always easy but it is possible. It may require the help of others in the body of Christ, such as counselors and pastors, as well as a supportive church fellowship. Christian organizations are also available to help those who seek to change their lifestyles.
We desire all to be reconciled to God-to experience the peace and joy that stems from the forgiveness of sin through a personal relationship with Jesus Christ. God does not want any to perish in their sins; He invites all to accept His offer of eternal life (John 3:16). As part of His church, we issue that invitation to life in Christ to everyone.
The Christian church has historically understood that although the ceremonial provisions of the Old Testament law were no longer in effect after the atoning death of Christ, the New Testament interpretation and restatement of its moral law continues in effect. On the subject of homosexuality, both the Old and New Testaments speak with one voice. The moral prohibitions against homosexual behavior in the Old Testament are pointedly repeated in the New Testament.
In Jesus’ discussion with the Pharisees, He reiterated the order of sexuality that God established in the beginning: “Haven’t you read. that at the beginning the Creator ‘made them male and female,’ and said, ‘For this reason a man will leave his father and mother and be united to his wife, and the two will become one flesh’?” (Matthew 19:4–5). He pointed out that the only alternative to heterosexual marriage is celibacy for the kingdom of heaven’s sake (Matthew –12).
Scripture makes clear that the efficacy of the death and resurrection of Christ is unlimited for those who accept it. There is no sin, sexual or otherwise, that cannot be cleansed. John the Baptist announced, “Look, the Lamb of God, who takes away the sin of the world!” (John 1:29).