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Organizations and Associations
a church or religious organization under 508(c)(1)(A) does not need to be Christian, Buddhist, or based on any traditional religion to qualify for tax-exempt status. The IRS recognizes faith-based associations with sincerely held beliefs, including those rooted in spirituality, cultural tradition, or individual conscience.
Let’s build this out in two parts:
I. Why Your Faith-Based Organization Doesn't Have to Be Traditional
Key IRS and Legal Principles:
No requirement to affiliate with a known religion.
The IRS uses a “facts and circumstances” test — not a checklist of religious affiliation.
Sincerely held belief systems rooted in spiritual, philosophical, or moral values can qualify.
The First Amendment protects freedom of religion, including non-traditional, indigenous, and personal belief systems.
“A church may be based on belief in a supreme being or in spiritual or moral principles.”
— IRS Revenue Ruling 2002-75
“The IRS does not attempt to evaluate the content of doctrine or belief.”
— IRS Publication 1828
Your church can therefore be based on:
Art and creativity as divine expressions
Tattooing and piercing as sacred acts
Body modification as spiritual transformation
Nature-based, tribal, or ancestral faith traditions
The body as a living temple or canvas created by the divine
II. Historical and Religious Links Between Tattooing, Piercing & Spirituality
Here are documented global connections between tattooing/body modification and religion, initiation, and divine purpose — building a compelling case for your spiritual foundation:
1. Polynesian Spiritual Tattoos (Tatau)
In many Polynesian cultures (e.g., Samoan, Māori), tattoos (tatau) are a sacred rite of passage, often overseen by high priests.
Tattoos indicate ancestral lineage, spiritual protection, and social responsibility.
The process is ritualized, with spiritual songs and preparation.
Source: "Moko: Maori Tattooing in the 20th Century" – Michael King
2. Ancient Egypt – Tattoos as Ritual and Protection
Women bore tattoos of Bes, the protector of fertility and childbirth.
Tattoos were placed in ritualistic positions to align with divine forces.
Source: Anne Austin, "Marked Women: Tattooing and Prostitution in Ancient Egypt"
3. Hindu and Buddhist Piercings & Body Rituals
Body piercings are used in Thaipusam, a Tamil Hindu ritual of purification and spiritual penance.
Devotees pierce their cheeks and bodies as acts of devotion and surrender to divine will.
Source: "Body Piercing in Ritual Contexts," Journal of Southeast Asian Studies
4. Indigenous North American Traditions
Tattoos and piercings among Native American tribes were used to:
Mark spiritual status
Indicate visions or spirit animals
Serve as rites of healing, transition, or vision quests
Source: "Tattoo Traditions of Native North America," Lars Krutak
5. Christian Mysticism and the Marking of the Body
Christian mystics such as St. Francis of Assisi and St. Catherine of Siena bore stigmatic marks as signs of devotion.
Medieval pilgrims tattooed crosses on their hands after visiting the Holy Land.
Source: "The Tattooing of Pilgrims," The Archaeological Institute of America
6. Body as Temple – Global Principle
Across many traditions, the body is viewed as sacred:
Hinduism: “Atman” resides in the body.
Christianity: “Your body is a temple of the Holy Spirit” (1 Cor 6:19).
Indigenous: The body is part of the Earth and cosmos.
Tattooing becomes a form of spiritual art, devotion, or covenant with the self or the divine.
III. Creating a Custom Faith-Based Doctrine Around Tattooing
Your doctrine can explain:
The spiritual role of tattooing/piercing as initiation, healing, or storytelling
How your faith sees art as divine expression
How body modification is sacred transformation
How members devote themselves to this calling
How they honor the body, soul, and divine creator through their practice
This provides a legitimate basis for:
Organizing under a 508(c)(1)(A) church
Claiming First Amendment protections
Operating tax-exempt without filing Form 1023
Organizing as a Faith-Based Entity Is Beneficial and Feasible for Tattoo Artists
The concept of organizing as a faith-based entity is a powerful tool that allows individuals and businesses—such as tattoo artists—to protect their spiritual beliefs, safeguard their creative and therapeutic practices, and legally separate themselves from the government’s taxing authority. Below are the core reasons why adopting this structure is both legal, beneficial and feasible.
Tattooing can be seen through many lenses: as therapy, sacred ritual, education, and fine art. Framing it properly under a 508(c)(1)(A) non-profit or Private Membership Association (PMA) can allow tattoo parlors and tattoo artists to legally and effectively reclaim autonomy and purpose while remaining tax-exempt. Here’s a structured breakdown of how to do this, and a detailed list of citations, excerpts, and law references, each with a brief explanation:
IRS excerpts, relevant U.S. Code citations, and references to official IRS publications helps ground your case in law and gives others confidence in the legitimacy of the 508(c)(1)(A) structure.
1. IRC § 508(c)(1)(A) — Automatic Tax-Exempt Status for Churches
26 U.S. Code § 508 - Special rules with respect to section 501(c)(3) organizations
(c) Exceptions
(1) Mandatory exceptions
(A) Subsection (a) shall not apply to—
(i) churches, their integrated auxiliaries, and conventions or associations of churches
Meaning: Churches and their auxiliaries are not required to apply for tax-exempt status with the IRS.
2. IRS Publication 1828 — Tax Guide for Churches & Religious Organizations
"Churches that meet the requirements of section 501(c)(3) are automatically considered tax-exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS."
Source: IRS Pub. 1828 (Rev. 8-2015), page 3
3. IRS Publication 557 — Tax-Exempt Status for Your Organization
“A church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be tax-exempt.”
Source: IRS Pub. 557, page 23
4. U.S. Constitution – First Amendment
“Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof...”
Meaning: Your faith-based organization is protected from government interference and cannot be forced to register or apply to exercise religious freedom.
5. Treasury Regulations § 1.6033-2(g)(1)(i) — No Filing Requirement for Churches
“Churches, their integrated auxiliaries, and conventions or associations of churches are exempt from filing Form 990.”
Meaning: No annual IRS reporting is required.
6. 26 U.S. Code § 6033 - Returns by exempt organizations
(a)(3)(A)(i): Paragraph (1) shall not apply to churches, their integrated auxiliaries, or a convention or association of churches.
Meaning: Churches are not required to file tax returns under federal law.
7. IRS Definition of “Church”
While the IRS does not strictly define “church,” it recognizes characteristics including:
Distinct legal existence
Recognized creed and form of worship
Regular religious services
Sunday school or equivalent
Code of doctrine and discipline
Religious history
Ordained ministers
Source: IRS Pub. 1828, page 2
Note: Not all characteristics are required. The IRS uses a “facts and circumstances” test.
8. IRS Revenue Ruling 59-129
“A church may be a corporation or an unincorporated association.”
Meaning: Your organization doesn’t have to incorporate as a nonprofit — it can be unincorporated and still qualify.
9. Title 42 U.S.C. § 2000bb – Religious Freedom Restoration Act (RFRA)
“Government shall not substantially burden a person’s exercise of religion even if the burden results from a rule of general applicability...”
Meaning: Your religious practices, services, or structure are legally protected from laws that burden your beliefs — including tax-related laws.
1. Separation of Church and State
One of the foundational principles upon which the United States was built is the Separation of Church and State. This constitutional provision allows religious and spiritual entities to operate free from government interference. By organizing as a faith-based organization, tattoo artists and other individuals can utilize the protection of religious liberty to structure their business and practices in a way that aligns with their spiritual beliefs, apart from government control.
Just because we choose to use a religious or spiritual organizational structure does not mean we are subject to government regulations, taxation, or oversight. In fact, **this separation allows us to structure our lives and businesses in a way that is governed by divine law, natural law, and God's law rather than secular legal codes. This means we are free to follow the mission given to us by God, without being beholden to earthly institutions that have the power to tax, regulate, and control our activities based on their own agendas.
2. Tax Exemptions and Religious Non-Profit Status
By establishing a faith-based organization, tattoo artists can take advantage of tax-exempt status under 508(c)(1)(A), which allows religious, educational, and charitable organizations to operate without being taxed by the state or federal government. This exemption is especially significant because:
Tattooing is an ancient, therapeutic art form that aligns with deeply rooted spiritual and therapeutic practices. Many cultures throughout history have viewed tattooing not just as body modification, but as a spiritual practice, a rite of passage, or a healing tool. This aligns with the criteria for tax-exempt status, particularly when considered from a religious or educational standpoint.
Operating under a faith-based model enables artists to offer their services as a form of spiritual healing or education, rather than as a mere commercial transaction. This allows tattoo artists to be free from the typical taxes and regulations that apply to businesses. Instead, they operate within a non-governmental organization (NGO) framework, governed by divine and natural law.
3. Freedom from Government Control and Oversight
Organizing as a faith-based entity and seeking tax-exempt status allows tattoo artists to escape the direct jurisdiction of state and federal government regulations. The structure enables the organization to operate as a private, non-governmental organization (NGO), separate from the administrative control and taxation powers of government institutions.
This separation means that:
Tattoo artists and other practitioners are not required to comply with many state-imposed business regulations that would otherwise apply to a for-profit business. This includes things like income tax, sales tax, zoning laws, and certain licensing requirements, as long as the organization operates in line with its spiritual or religious mission.
Religious organizations, including tattoo artists operating under a faith-based model, are not considered part of the government's jurisdiction. Instead, they are governed by their own code of conduct, spiritual laws, and guidelines, which are established according to natural law, divine law, and the individual's belief system.
This freedom from governmental oversight protects the artistic and spiritual expression of the tattoo artist and their clients, allowing them to focus on their mission and avoid being penalized or regulated for services that are spiritual in nature, rather than purely commercial.
4. Creating a Community Based on Divine and Natural Laws
Organizing under a faith-based structure allows tattoo artists to create a community built on spiritual values, not the profit-driven motives of typical businesses. This community will be:
Grounded in Divine Purpose: By operating under the mission of God and aligning with God’s laws, tattoo artists are empowered to fulfill their higher calling in life, which transcends traditional economic models and opens the door to spiritual fulfillment for themselves and their clients.
Guided by Natural Law: In this structure, decisions are based on principles of natural law (laws inherent in nature and humanity) rather than man-made statutes. This makes the tattoo artist’s work more than just a service; it becomes a sacred calling that provides a pathway for personal growth, healing, and spiritual connection.
Protected from Overreach: As a result of the separation of church and state, your ministry or faith-based tattoo organization is not subject to governmental oversight or taxation. This allows you to build and operate your business based on moral and spiritual values and keep government forces out of the equation.
5. How to Take Advantage of Tax Treaties and Religious Freedoms
By organizing as a faith-based entity, tattoo artists and their clients can take advantage of tax treaties that often apply to religious organizations. These treaties provide a level of legal immunity from government taxation, which means that the funds generated through donations (rather than “sales” of tattoo art) are not subject to income tax.
Donation-Based Revenue: Instead of charging clients fees for services, tattoo artists in this structure can receive voluntary donations in exchange for their spiritual and therapeutic services, which is typical for non-profit or faith-based organizations. This helps ensure that any income generated is not taxed, provided the organization remains compliant with IRS regulations regarding religious or spiritual entities.
Spiritual Purpose Over Profit: The focus is on creating a space for spiritual healing, connection, and artistry, rather than generating a profit. This makes it clear to both the public and authorities that the organization is not operating as a for-profit business but instead fulfilling a higher purpose that benefits society.
6. Conclusion: A Path to Freedom, Spirituality, and Tax Exemption
By organizing tattoo artists and other individuals as faith-based organizations under the umbrella of God's law and natural law, it is possible to create a thriving community of like-minded individuals who are free to practice their art, offer their services, and live their lives according to divine principles without being subjected to governmental control or taxation.
This structure offers tattoo artists and their clients the ability to:
Be spiritually free from the burdens of taxation and government regulations
Operate in accordance with their moral, ethical, and spiritual beliefs
Protect their work as a form of divine expression and therapy
Through this method, tattoo artists can not only preserve their artistic freedom but can also protect their spiritual mission, allowing them to engage with clients in a meaningful way, centered around divine purpose, without the interference of state control.
Why 508(c)(1)(A) Is Better Than a 501(c)(3)
1. Automatic Tax-Exempt Status — No IRS Approval Needed
A 508(c)(1)(A) faith-based organization (like a church or its auxiliary) is automatically tax-exempt by statute.
It does not have to apply or be recognized by the IRS through Form 1023, unlike 501(c)(3) groups.
This means you retain your First Amendment rights from day one and don’t need government permission to operate.
Result: You’re immediately recognized as tax-exempt without asking the IRS to approve your belief system or religious mission.
2. No Reporting Requirements
501(c)(3) organizations are required to file annual 990 reports with the IRS (or risk losing their status).
A 508(c)(1)(A) faith-based organization is exempt from annual filings if it meets the criteria of a church or religious auxiliary.
This gives your organization greater privacy, freedom, and security from audits or regulatory threats.
Result: Your finances and operations stay private and outside of unnecessary government oversight.
3. Freedom of Speech & Religious Practice
501(c)(3) groups are restricted in what they can say and do:
They cannot endorse or oppose political candidates
They must avoid “substantial” political or legislative activities
508(c)(1)(A) organizations are not subject to those limitations under IRS code, because they are treated as free religious assemblies protected by the First Amendment.
Result: Your organization can speak freely on issues of public concern or spiritual importance without fear of losing tax-exempt status.
4. Protected by the U.S. Constitution
508(c)(1)(A) organizations fall under First Amendment protections of freedom of religion, freedom of association, and freedom of speech.
They do not owe their existence to state or federal statutes but are recognized as independent, sovereign bodies based on belief in a Higher Authority (God, Natural Law, Divine Law).
The IRS respects this structure as long as it functions like a church or religious body (even without using the word “church”).
Result: The government recognizes your status, but cannot regulate or interfere with your spiritual mission or doctrine.
5. Ideal for Spiritual, Therapeutic, or Mission-Based Work
Many tattoo artists who offer healing, artistic, or spiritually significant services feel boxed in by 501(c)(3) limitations.
508(c)(1)(A) lets you frame your work as spiritual or therapeutic practice without conforming to business or healthcare regulations.
Result: You don’t need to ask for a license to do what you feel called to do by God — whether that’s art, counseling, healing, or community-building.
6. IRS Recognition (Without Submission)
The IRS recognizes 508(c)(1)(A) organizations as legitimate tax-exempt entities under the following conditions:
The organization operates for religious purposes
It resembles a church or religious mission, auxiliary, or association of churches
It does not operate primarily for business profit
From the IRS’s perspective:
"Churches, their integrated auxiliaries, and conventions or associations of churches are exempt automatically from federal income tax and do not have to file an application for recognition of exemption."
Result: The IRS acknowledges you as tax-exempt without requiring you to jump through 501(c)(3) hoops.
| Feature | 508(c)(1)(A) Organization | 501(c)(3) Organization |
|-------------------------------|-----------------------------------------------|--------------------------------------------|
| Status | Automatically tax-exempt | Must apply for and be granted exemption |
| Use | Churches, ministries, religious auxiliaries | Charities, schools, hospitals, etc. |
| IRS Oversight | Limited | Heavily regulated and monitored |
| Filing Requirements | No 1023 required; may still file 990 | Requires Form 1023, annual filings |
| Protected Rights | Based in constitutional protections (1st Am.) | More reliant on regulatory permission |
Why Tattooing Qualifies under 508(c)(1)(A)
To legally position tattoo parlors under a 508(c)(1)(A), structure them as religious or spiritual ministries with the following purposes:
Spiritual Practice: Tattooing is a sacred, ancestral form of spiritual expression.
Artistic & Educational: Teaching the ancient techniques, styles, and meanings.
Therapeutic Mission: Promoting emotional healing, self-expression, and mental health through body art.
Cultural Preservation: Protecting and reviving sacred tattoo practices.
Organizational Structure
A. Name & Entity Formation
Form a trust or unincorporated religious organization with a faith-based charter.
Do not incorporate under the state unless you're forming a non-profit subsidiary.
B. Founding Documents
Declaration of Purpose: Describe your religious, artistic, and educational mission.
Bylaws: Include internal governance, roles, membership rules.
Ecclesiastical Authority: Appoint founders or a board of trustees/stewards.
C. Optional Support Entities
A PMA (Private Membership Association) can operate parallel to handle private member services—e.g., tattoo sessions as part of ministry rituals.
Core Features of a 508(c)(1)(A) Tattoo Ministry
| Function | How It Works Under 508(c)(1)(A) |
|-------------------------------|---------------------------------------------------------------------|
| Revenue | Accepts tithes/donations, not “sales” |
| Services | Tattooing offered to members as part of spiritual/therapeutic work |
| Members | Must consent to join the private faith-based association |
| Exemption Basis | Spiritual, mental health, and religious expression |
| Federal Compliance | Do not file 1023, but document faith-based origin and structure |
Key Documents Checklist
Faith-Based Charter / Articles of Creation
Statement of Beliefs or Purpose (art, healing, spirituality)
Bylaws / Operating Covenant
Membership Agreement (if PMA is used)
Trust Agreement (for trustee-based structure)
Affidavit of Ecclesiastical Authority
IRS EIN Application (SS-4) with “church or religious org” designation
Optional: Annual 990-N for transparency (though not required)
Making It Work in All States
Because a 508(c)(1)(A) is federally protected by the 1st Amendment:
You are not subject to state business licensing for religious purposes.
States may still challenge commercial activity, so always frame services as member-based, religious, educational, or therapeutic.
Use disclaimers: “Not open to the public. Members only. Services are spiritual and artistic expressions.”
Combining with PMA (Optional Layer)
A PMA can:
Limit access to members only
Bypass most state regulations
Maintain full autonomy in setting rules, fees, practices
Pairing a 508(c)(1)(A) with a PMA offers strong dual-layer protection:
The 508(c)(1)(A) is your religious foundation
The PMA handles member-based services