The Church of God (Cleveland) affirms the Holy Spirit as fully personal and fully divine, the third person of the Trinity. The Spirit's work includes conviction of sin, regeneration, indwelling of believers, and empowerment for witness and service. A distinctive emphasis is the baptism of the Holy Spirit as an experience distinct from conversion, received by faith and evidenced by speaking in tongues as the initial physical sign.

The Church teaches the continuity of spiritual gifts in the life of the Church today, including prophecy, healing, and wisdom. The Holy Spirit is the agent of transformation throughout the Christian life, from regeneration through sanctification to glorification. The Spirit speaks through Scripture and through prophetic utterance, though Scripture remains the ultimate authority for doctrine and practice.