It's the word "God" the same word used as "Lord"
2316. θεός theos; of unc. or.; God, a god:— divinely(1), God(1267), god(6), God’s(27), God-fearing(1), godly(2), godly*(1), gods(8),
Lord(1).
Thomas, R. L. (1998, 1981). New American Standard Hebrew-Aramaic and Greek dictionaries : Updated edition (H8674). Anaheim: Foundation Publications, Inc.
The greek word means the same as Lord and can be read like this accurately: James 1:27 Pure and undefiled religion before the LORD and the Father is this:
Here is the greek word used for father and is not the same word used for "God" so they are separate in this verse.
3962. πατήρ patēr; a prim. word; a father:— father(348), father’s(13), fathers(53), parents(1).
I never thought too much on that verse, but you sparked an interest for me and now I have to really do some more research and thinking...lol

Thanks for sharing...
IN Christ's love
Thomas, R. L. (1998, 1981). New American Standard Hebrew-Aramaic and Greek dictionaries : Updated edition (H8674). Anaheim: Foundation Publications, Inc.