The 508(c)(1)(a) Private Unincorporated Association is a religious, non-profit, tax exempt organization. The 508(c)(1)(a) is separate and distinct from a 501(c)(3) charity and unincorporated entity. The 508(c)(1)(a) is applicable in all 50 states and recognized internationally under the Hague Convention of the United Nations Charter.

Since its inception in 1954 with the Johnson Amendment, the 501(c)(3) has been promoted and advertised by many as the only option to organizing a religious or not-for-profit organization. This is fatally incorrect. Federal law, IRS publications, and court cases all confirm and establish the rights and protection of the 508(c)(1)(a) entity.

The 508(c)(1)(a) entity enjoys a “mandatory exception” from all the restrictions a 501(c)(3) has including free speech restrictions, IRS reporting requirements, rules and regulations that the IRS may from time to time prescribe and providing testimony under oath. See additional information about this.

Like many things in life, there is more than one way to form a church, integrated auxiliary, and association of churches, just like there is more than one way to form a business.