The COGC affirms the virgin birth of Jesus as a historical fact essential to understanding who Jesus is. Mary was a virgin when she conceived Jesus by the direct action of God's Spirit — no human father was involved. This miraculous event is the basis for Jesus' identity as the Son of God: the Father himself is the originator of Jesus' existence, making Jesus his unique and only-begotten Son.

For the COGC, as for other non-Trinitarian movements, the virgin birth is important precisely because it is the mechanism of Jesus' divine sonship — not the moment at which a pre-existent divine person took on flesh, but the moment at which God created his Son in Mary's womb. The virgin birth establishes Jesus as the Son of God in the most literal sense: he has no human father because his Father is God.

Denying the virgin birth would undermine both the uniqueness of Jesus' identity and the specific nature of his relationship with the Father. The COGC treats the virgin birth as biblical fact, attested in Matthew and Luke, and regards it as theologically non-negotiable.