Resource library

Learn the real rules before you build

Most of what circulates online about 508(c)(1)(A) churches and religious-freedom protections is overstated. These articles aim for the careful version — clear, sourced, and honest about uncertainty.

Articles

Written for founders, not for lawyers

Careful education on 508(c)(1)(A), entheogenic church & ministry governance, RFRA and documented stewardship.

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Trusts & Stewardship8 min read

Why Trust Structures Have Endured

Separating legal title from beneficial purpose, binding administrators to fiduciary duty, and carrying arrangements past any one lifetime — the durable ideas behind trusts, and how they apply to a ministry's property and records.

Full article coming soon
Trusts & Stewardship7 min read

What a Ministry Trust Can — and Cannot — Address

A careful inventory: what organizational documents can identify, assign, govern, and steward, and the claims about immunity and untouchable assets that are simply not true.

Full article coming soon
Governance6 min read

Separating Ministry Stewardship from Personal Affairs

Leases in a founder's name, commingled funds, unclear equipment ownership, no successor. How to move toward a ministry that holds and administers its own resources under written duties.

Full article coming soon
Religious Freedom9 min read

RFRA and Entheogenic Sacraments: A Practical Overview

What RFRA's compelling-interest and least-restrictive-means test actually asks, why relief has been individualized rather than categorical, and why nothing in this area is a substitute for licensed counsel.

Full article coming soon
Case Law8 min read

What O Centro Did — and Did Not — Decide

A unanimous Supreme Court affirmed preliminary relief for one church, on one record, under RFRA. Reading it as general permission for entheogenic churches misstates the holding in ways that can hurt founders badly.

Full article coming soon
Case Law7 min read

The Oregon Santo Daime Case

How the District of Oregon approached Church of the Holy Light of the Queen v. Mukasey in 2009, the role of reasonable restrictions and controls, and what the record shows about organizational discipline.

Full article coming soon
Governance6 min read

Governance, Sincerity, and Religious Practice

Sincerity is evaluated on evidence. Consistent practice, honest documents, real leadership structures, and records that match reality all speak louder than a stack of templates.

Full article coming soon
Operations8 min read

Property, Sacraments, Records, and Internal Controls

Stewardship of property, custody procedures, financial controls, meeting minutes, and membership records — the unglamorous infrastructure that makes an organization credible over time.

Full article coming soon
Getting Started6 min read

Questions to Ask Before Starting an Entheogenic Church

Honest questions to sit with before you organize anything: what you believe, who you serve, who leads, what you will refuse to do, and which professionals you need beside you.

Full article coming soon

Primary sources

Read it yourself

We link to primary and official sources so you never have to take our summary on faith.

Important

Summaries on this site are educational and simplified. Court decisions turn on their specific records, and tax guidance turns on your specific facts. For your situation, consult a licensed attorney and a qualified tax professional. See our Legal Disclaimer.
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IX · Begin

Your calling deserves a structure of its own.

Tell us about the 508(c)(1)(A) entheogenic church & ministry you intend to build. We will walk you through the documents, implementation, and questions that belong with licensed counsel.