Legal disclaimer

Entheogenic Church Resources provides education, consulting, and document-preparation support. We are not a law firm, we are not a tax advisory firm, and we do not practice law or provide legal or tax advice.

Using this site, submitting an intake, or engaging our services does not create an attorney-client relationship or any privileged or confidential relationship. Communications with us are not protected by attorney-client privilege.

Unless and until this page identifies a licensed attorney by name and jurisdiction, no licensed attorney is providing services through this practice.

IRC §508(c)(1)(A) generally excepts qualifying churches, their integrated auxiliaries, and conventions or associations of churches from the requirement to apply to the IRS for recognition of exemption under §501(c)(3). It is an exception to an application and notice requirement.

It does not create a separate category of tax-exempt organization outside §501(c)(3). An organization must still actually satisfy the applicable §501(c)(3) requirements to qualify for that treatment, and whether an organization is a “church” for federal tax purposes is determined on the facts and circumstances.

We do not guarantee any particular tax treatment, determination, or outcome. Federal, state, and local tax obligations — including payroll, sales, property, and information-reporting obligations — vary and may still apply. Consult a qualified tax professional about your situation.

Organizational, registration, charitable-solicitation, property tax, zoning, licensing, employment, and insurance requirements differ by state, county, and municipality, and they change over time. Documents prepared for one jurisdiction may not satisfy another.

You are responsible for compliance in every jurisdiction in which you organize or operate. We recommend review by local counsel before adopting, signing, or filing any document we prepare.

Protections under the Religious Freedom Restoration Act and related federal and state law are fact-specific and are decided case by case. Court decisions involving sacramental use of controlled substances were issued on particular records involving particular claimants and do not create general permission for other organizations, other substances, or other conduct.

Forming a church, ministry, trust, charter, or ordination does not legalize the possession, use, cultivation, importation, distribution, or sale of any controlled substance, and confers no immunity from federal, state, local, or foreign law.

We do not provide DEA exemptions, registrations, petitions, permits, or any form of government authorization, and we do not represent clients before any agency or court. If your practice may involve controlled substances, consult a licensed attorney experienced in that area before proceeding.

A charter is an ecclesiastical or organizational document. Ordination is a faith community's own act under its ecclesiastical standards. Neither is a government license, permit, or authorization, and neither establishes tax status or legal authority on its own.

Legal effects that may follow from ministerial status — such as authority to solemnize marriage, ministerial tax treatment, or employment classification — depend on jurisdiction and specific facts, and must be confirmed with qualified professionals.

Trust and entity documents can help define legal title, beneficial purposes, fiduciary duties, governance, stewardship, succession, and internal controls. The legal effect of any trust depends on jurisdiction, drafting, ownership and titling, administration, timing, applicable law, and the specific facts.

A trust does not automatically shield assets from creditors, forfeiture, taxes, lawsuits, criminal law, controlled-substance law, regulators, or valid claims; does not make property untouchable; and does not place any organization or person beyond government jurisdiction. Identifying property in a schedule or trust document does not by itself make that property legally protected.

We make no representation or guarantee that any document will protect assets, property, funds, or any other interest from claims, forfeiture, taxation, or seizure. Clients who need asset-protection planning or a legal opinion should retain qualified counsel in their jurisdiction.

Stated turnaround times are targets, not guarantees, and depend on receipt of a complete intake, your responsiveness, the complexity of the structure, and third-party and government agency processing times.

Published fees cover our preparation and support services. Government filing fees, expedite fees, registered-agent fees, and third-party costs are separate unless expressly stated otherwise in a written engagement.

Educational content on this site is general, simplified, and current only as of the date written. Law changes. Summaries of statutes and cases are not substitutes for reading the primary sources or receiving advice on your facts.

External links are provided for convenience; we do not control and are not responsible for third-party content.