The International Church of the Foursquare Gospel affirms classical Christian theism: one God who is infinitely powerful, all-knowing, eternal, and omnipresent. God is the Creator of all things and the sovereign Lord of the universe. God's character combines holiness (complete separation from evil, purity, and righteousness) with love and mercy (compassionate desire for human salvation and relationship).

God is personal, not an abstract principle — the God who knows us, cares for us, and desires relationship with us. God's attributes include justice (God rightly judges sin), grace (unmerited favor toward sinners), and the desire that all come to salvation. The nature of God as revealed in Christ is central to Foursquare theology: Christ embodies and reveals the character of God — both God's holiness and God's love.