RESOURCES

Private Express Association

We are a national initiative educating on how to encompass domestic and foreign trusts, in addition to securing the ways in which beliefs are expressed. Our objective is to include but not be limited by protection for the holdings of religious society property and minimum taxation as permitted by existing laws.

For a more in-depth understanding, contact us to schedule a private conference.

Religious Order

Religious Trust

Frequently Asked Questions

Religious Order

A "Body Politic" or Municipal Corporation

What is a religious order?

A religious order is an incorporated office of a mission or spiritual organization, established to manage its’ assets, finances, and operations. It is a religious order because the office is filled by one person – the head of the mission or spiritual organization.

The IRS specifically recognizes the religious order as a legitimate form of organization for a mission. And, when formed and operated correctly, a religious order can allow you to legally conduct your spiritual activities.

The benefits of a religious order:

Ease of Operation

Enhanced Freedom

Limited Paperwork

Tax-deductible Donations

Asset Protection

We exist for the purpose of assisting biblically-oriented people and religious societies achieve their full potential.

The mission of developing Private Express Associations

is to assist religious societies.

Religious Trust

The Non-Profit, Tax Immune Trust

It is completely legal for you to assign your interest and the potential proceeds of any investment program you may have, and transfer that ownership to a Religious Trust, either for consideration or as a donation.

Trust Definition & Resource Links:

Religious Trust Definition

The Religious Trust is tax immune – IRS Code Section

508(c)(1)(A).

The Religious Trust files no tax return – IRS Code Section 6033(a)(3)(i & iii).

There are none of the “problems” with these Religious Trusts that are so common with Common Law, Contract Trusts.

This Religious Trust is not a Grantor Trust. Grantor Trusts are created by the Grantor, for their own benefit. You might be a donor, but not the grantor.

FAQ's

What is the difference between the non-profit we operate with and the 501(c)3?: A Private Express Association is also a non-profit, and if it is based on a true private membership or religious order, does not pay tax on spiritual activities. A 501(c)(3) strict designation obtains tax-exempt status by asking the IRS’ permission, and the IRS typically applies a 14-point test that is based on a traditional corner church. A religious order on the other hand, is based on Internal Revenue Code section 508(c)(1)(a), which creates a mandatory exception for a ministry. There is no long application to the IRS, or answering dozens or hundreds of questions. Still, there must be a legitimate spiritual organization in order to be tax-excepted.

Additionally, a 501(c)(3) is usually organized as a non-profit corporation and thus must follow State laws that usually require three Directors. Federal law specifically requires three or more Directors for a non-profit corporation. Thus, there are required meetings, minutes, and resolutions. A Private Express Association, since it is an office held by one person, has no required board of directors, meetings, or resolutions.
Can I as an individual be a religious order?: No. First, a religious order is not a person, it is an Office, filled by a person. Second, a religious order is the asset-management arm or vehicle of a mission or religious society, so there must be at least three people who sincerely hold the same spiritual or religious beliefs and practices.
Can a religious order protect my assets?: The key word here is “my.” If you truly give assets to a religious "order", they are no longer yours. For further details contact us for a more in-depth explanation.
Is the religious order automatically tax-exempt?: A religious order is not in itself tax-exempt. IRC Section 508(c)(1)(a) states that a religious order is excepted from tax payments. Remember that there are two entities – (1) incorporated and (1) unincorporated. Contact us for further explanation.
Can a religious order own and manage businesses, and not pay taxes on the business income?: No. Any non-religious business activity must be reported and the tax paid. A religious order can certainly own a business, yet there are many rules and laws that must be followed.
Can I receive tax-free income as a minister of a religious order? What about a stipend and expenses?: As with all ministries who pay their ministers a salary, the salary must be reported and tax paid. However, the religious order can pay for all of your travel and other expenses that are part of your spiritual service, can pay a stipend (basic living expenses – rent, utilities, food, etc.), and can provide insurance and other benefits. Any payment above those reasonable amounts must be reported as income.
Can I use the religious order for estate planning, to leave gifts to my children?: No. The property you place into a religious order is no longer yours – it belongs to the spiritual society, and you cannot take it back. If you dissolve the religious order, the property must be given to another non-profit. The religious order is a corporation for holding and managing the property and assets of a ministry. You cannot mix estate planning with it.

You can, however, name a family member to succeed you as the Officer of the religious order. They would then have the right to use societies property in their spiritual activities. For example, the religious order can own a house, and that can be the minister’s residence, and be part of his or her stipend. Still, the minister can never sell the house and keep the money. With a religious order, the property is dedicated to the eternal use of the mission/spiritual organization, and that commitment must be taken seriously.

You are free to own your own property and assets outside the religious order, and to pass those on to your children in a separate Will or Revocable Living Trust.