Understanding 508(c)(1)(A) Free Church

Introduction

• Discussion on 508(c)(1)(A) subcategories.
• Clarification of its relation to establishing a Free Church.
• Common inquiries about operating under 508(c)(1)(A).

What is 508(c)(1)(A)?

• A subsection of the IRS code 501(c)(3) for mandatory non-filing exemptions.
• 501(c)(3): Nonprofit charitable subsection.
• 508(c)(1)(A): Certain entities exempt from filing to prove tax-exempt status.

Churches and 508(c)(1)(A)

• Churches are foundational to the 508(c)(1)(A) clause.
• Religious institutions globally are generally tax-exempt.
• Largest churches do not pay taxes.

Establishing a Free Church

• Issues in opening a Free Church:
  • Attaining the right EIN number for documentation.
  • Proving status when dealing with institutions.
• Operating a Free Church involves complexities and nuances.
• Partnership or dealing with government/IRS may be necessary.

Associations and Religious Assemblies

• Associations of churches may fall under 508(c)(1)(A).
• Importance of proper documentation to prove status.

Ecclesiastical Trusts and Conventions

• Using a trust operating as an ecclesiastical convention.
• Example from Liberty Academy's template.
• Ecclesiastical convention: rooted in English common law and the Bible.

Legal and Strategic Operations

• Strategy involves operating under common law and legislative codes.
• Need to function both legally and within public realm requirements.
• Trust agreements fall under private right of contract (Article 1 Section 10 of the Constitution).

Misconceptions and Clarifications

• 508(c)(1)(A) is not a simple category; requires specific documentation.
• Distinction between being a church and an ecclesiastical convention.
• Importance of nuanced understanding and specific agreements.

Conclusion

• Encouragement to explore further through related resources.
• Invitation to join the community for additional insights.

Additional Notes

• Avoid generalizing 508(c)(1)(A) akin to group mislabeling in societal contexts (analogy with LGBTQ grouping).
• Be specific and nuanced in understanding and expressing 508(c)(1)(A) operations.