The ICOC affirms, consistent with the broader Churches of Christ tradition, that every person who is baptized for the remission of sins receives the gift of the Holy Spirit (Acts 2:38). The Spirit indwells believers, empowers them for discipleship, and assures them of salvation. This personal indwelling of the Spirit is a significant ICOC emphasis — the Spirit's presence is expected to produce transformed lives, not merely formal membership.

However, like mainline Churches of Christ, the ICOC is cessationist: the miraculous gifts (tongues, healing, prophecy) were given to authenticate the apostolic message and ceased with the completion of the New Testament. The Spirit works today through the Word and in the lives of believers, not through miraculous signs.