UNA FAQ

A UNA (Unincorporated Nonprofit Association) is a private, self-governing association created by two or more people for a common, lawful purpose. It is recognized by California Corporations Code – Title 3 and has no state-imposed filing nor any tax obligations or filing requirements with the IRS. A UNA operates under its own Articles and Bylaws, giving wo/men a simple, private alternative to incorporated entities.

No. “Nonprofit” simply means the UNA isn’t formed primarily for private profit. It can earn income, but that income is directed toward its purpose rather than enriching members personally. California Corporations Code explicitly allows business activities if profits are applied to lawful purposes.

It's a great question, which certainly struck me upon hearing about them for the first time.

I think UNAs are largely unknown because of two main reasons. 

First, most everyone's been conditioned to believe that only corporations, LLCs, and government‑approved entities are valid options. Where if it doesn't have a check box then it mustn't be legit. In this context, too, we're so trained to get in order and trust the system and the myriad of 'authorities' behind them: CPAs, accountants, lawyers, professionals, et al. Where if we're not and they're not taught about them, how is anyone to know? (Aside from searching / seeking / inquirying / being open and coming across a FAQ like this!?)

Another reason I believe UNAs are not known is because liberty, equity, natural law, self-governance, unalienable rights, and the unincorporated way are not taught (or celebrated) in our schools are culture as the foundations they are for living beings.

And yet... UNAs have always quietly existed, predating formal law in the spirit of the synergy when two or more gather in mutual, lawful purpose.

Where like many truths rooted in natural law and private agreements, UNAs appear hidden in plain sight — patiently waiting for those ready to step outside the assumed norm, and create / wield them with sacred honor.

And so... we share the news with those who have the ears to hear, the eyes to see, the reason to inquire, the conscience to contemplate, and the will to choose — amidst the lifting the veils, presumptions, assumptions, distractions, and complexities to steward clear and honorable paths back to simplicity and private self‑governance.

Yes. In California, UNAs are explicitly recognized under California Corporations Code – Title 3. When you certify your UNA with the Secretary of State, it is lawfully acknowledged as a private, unincorporated nonprofit association entity that governs itself via its Articles and Bylaws. What it is not, is visible via public records because it is kept private with the Secretary of State, in recognition of its unincorporated status.

As it also says in the code: "The registration shall be for the use and benefit and on behalf of the association, the individual members, and those hereafter to become members thereof."

No. With a CP 575 E exempt EIN, there are no tax filing requirements unless the UNA engages in specific taxable activities, or chooses to contract with the IRS.

It doesn’t, at least not directly, as a UNA is regarded as completely separate and independent entity from "your" SSN.

What it does is introduce a different lawful entity — think of it like another game piece in Monopoly — with its own NAME and 9‑digit number, entirely distinct from your Social Security Number. In today’s commercial system, money is accounted / tracked through these numbers, and each “game piece” carries its own rules and obligations.

• When funds are received in a bank account tied to your SSN, they’re regarded as "income" of the resident “U.S. person” game piece — subject to federal filing and reporting obligations as if you live in D.C.

• When funds are received by a UNA, however, they’re associated with a private nonprofit entity formed for purposes beyond personal profit. A UNA is not primarily for gain and has no tax filing requirements unless it engages in unrelated taxable business activities.

This means any donations, contributions, or fees received by the UNA — deposited into a UNA-owned bank account — are regarded differently than funds flowing into a "personal" account tied to a SSN. The UNA can hold and steward assets in the public while being controlled from the private, separating your personal estate from the association’s activities.

In essence, the UNA is a different piece on the board — one with far fewer obligations and entanglements than the NAME + SSN game piece most people unknowingly operate through.

The IRS Form 1040 is more than just a tax return — it’s a contractual declaration made under penalty of perjury.

By voluntarily signing and filing a 1040, one declares oneself to be a "U.S. person" — a legal term defined in the U.S. Code — effectively waiving one's rights while subjecting one to the jurisdiction of the "United States" [District of Columba] while stepping into the role of agent, surety, officer, or otherwise of a corporate franchise known by a NAME and a 9-digit number (the Social Security Number).

In this role, you agree to account for all "income" — as defined by the system — and subject yourself to federal jurisdiction, including its codes, rules, and obligations.

The act of filing is presumed to be voluntary. But what few realize is that this “voluntary” act is how the system obtains jurisdiction — that is, through your own signature.

In contrast, a UNA operates as a nonprofit entity, created for a purpose other than private gain. It is not a franchise of the United States [District of Columbia]. It is not born of the same obligations. It is not required to file a 1040, or otherwise, unless engaging in unrelated taxable business activity.

So the question becomes not just what is the 1040 — but who is it really for?

If you’re a living, sentient wo/man not residing in or doing business with D.C. [District of Columbia], or acting as a corporate franchisee, the 1040 may not be for you. But that determination, like everything in this journey, requires discernment, study, and self-responsibility related to who you are amidst this sea of entities.

In this way, the 1040 may be seen as a door — and understanding what it means to sign it may be the key to choosing a different path entirely.

A "taxpayer" is not simply any person who pays taxes — it's a specific legal status created by the Internal Revenue Code.

According to 26 U.S. Code § 7701(a)(14):

“The term ‘taxpayer’ means any person subject to any internal revenue tax.”

While this doesn't tell us much, it does mean that a “taxpayer” is someone who is subject to the tax — not necessarily everyone who earns compensation or resides in a geographic area.

The key lies in the phrase "subject to" — which is a jurisdictional term. You are only a "taxpayer" if you voluntarily elect to enter into the statutory jurisdiction where income taxes apply. This typically happens when:

• You use an SSN tied to a U.S. “person” (i.e. a legal fiction),
• You file a Form 1040, thereby self-assessing and affirming your "taxpayer" status,
• Or you sign under penalty of perjury that you are a U.S. citizen/resident per the IRS's definitions.

In other words, you become a "taxpayer" by:

• Using their forms,
• Using their entities / numbers,
• Accepting the benefits of their jurisdiction (e.g., deductions, credits, limited liability, etc.)

But here's the distinction:

A living, sentient, moral wo/man is not inherently a "taxpayer." Only the legal fiction — the ALL CAPS NAME (e.g. JOHN DOE) with the 9-digit tracking number (SSN) — is recognized as a "taxpayer" under federal jurisdiction.

So the real question becomes:

Are you acting as the taxpayer (the game piece)?

Or are you operating from the private, using a separate lawful entity (like a UNA) to interface with the public?

While a UNA is recognized as a private unincorporated nonprofit entity by both the State and the IRS, it is not a 501(c)(3) or 508(c)(1)(A) — unless it has explicitly entered into that application and contractual relationship. As such, gifts (contributions, donations) to a UNA fall into a territory not well-defined by the current system.

And yet, if the UNA exists to make people’s lives better — members and nonmembers alike — then it is fulfilling a public good, the very kind of purpose for which tax-deductible contributions were intended.

In this context, UNAs may qualify under a lesser-known provision of the Internal Revenue Code — 26 U.S. Code § 170(c)(4) — which recognizes contributions made by individuals to "domestic fraternal societies, orders, or associations operating under the lodge system," so long as the donation is used exclusively for religious (including spiritual), charitable, scientific, literary, or educational purposes.

If the UNA is:

• Organized and operated exclusively for one or more of these qualifying purposes, and

• Maintains clear records that contributions are used in alignment with its mission,...

then a strong and reasonable case can be made that gifts to such a UNA qualify as "charitable contributions" under federal tax law.

While many tax professionals and software default to recognizing only 501(c)(3) organizations — and while certain financial institutions (e.g., those managing IRAs) may have their own policies about what constitutes a “qualified charity” — there is both legal ground and practical precedent for claiming a charitable deduction for donations to a properly-structured UNA.

As always, each donor is encouraged to consult with their own tax advisor to determine what is most appropriate for their specific situation and level of comfort.

Not in the way most people assume.

The Internal Revenue Service (IRS) is not a U.S. government agency in the traditional constitutional sense. It was not created by an act of Congress and does not appear as an agency in the United States Code Title 5 – Government Organization and Employees, which is where federal agencies are officially listed.

Instead, the IRS is an office of the Department of the Treasury, operating under the direction of the Secretary of the Treasury, whose allegiance is to the International Monetary Fund (IMF) per 22 U.S. Code § 286. The IRS was restructured in 1953 through an internal Treasury Order — not by legislation — and the Federal Reserve, for whom the IRS acts as a collection agency, is a private banking cartel, not a federal institution.

For added clarity:

The IRS is an arm of the Treasury Department, but its operations are not transparent, and its legal structure is more akin to a private debt collector than a public agency accountable to the People.

It collects revenue to pay interest on the national debt — a debt owed to private bankers (for printing the money and charging interest, as something the Congress could do for free), not to the American People.

IRS employees are not required to take an oath of office in the same way as public officers under the Constitution.

Its authority often hinges on the voluntary nature of income tax — which is why it relies so heavily on fear, presumption, and silence-as-consent to maintain compliance.

In short: the IRS may appear to be a government agency — but its origins, structure, and function suggest it is more accurately described as a private collection arm of a private central bank, operating under the color of law and outside clear constitutional boundaries.

This is why discerning wo/men ask:

"Who do I really owe? By what authority? Where is the contract? Where is the mutual consideration?"

The UNA — and the renewing of the mind it invites — allows one to ask these questions with clarity, and begin to lawfully operate from a place of choice instead of false presumption.

No. A UNA is lawful and private but still requires honor and clean hands. In this regard, it doesn’t grant immunity from harm, fraud, or wrongdoing.

The exchange is donation-based:

• The 1:1 Experience begins at $4,000+

• The 4-week Group Knowledge Share begins at $2,500

(½ to start, ½ upon Certification + EIN)

Scholarships and flexible plans are available in the spirit of sharing this with all who feel ready to stand, steward, and benefit by.

If you’ve already co-created one UNA through this process, additional UNAs are only $1,000 each, as they build on what you already know.

These aren’t courses or digital products. This is a co-created experience designed to empower your real-life ability to stand and operate privately, lawfully, and with confidence — supported by real documents, direct guidance, and experiential understanding.

And as many discover, the long-term financial clarity, tax simplicity, and operational freedom often make this experience worth far more than the initial exchange — with ongoing donations welcomed in alignment with value received.

Whether you choose the 1:1 journey or the group Knowledge Share, the process is a guided, step‑by‑step experience to create and align your own Unincorporated Nonprofit Association (UNA).

You’ll learn what a UNA really is, why it’s so simple yet powerful, and how it lets you operate privately while still engaging the commercial realm. Together, we’ll:

• Clarify your UNA’s purpose and name

• Create your Articles & Bylaws with intention and integrity

• Assemble the additional (minimal) paperwork: certification with the Secretary of State, CP 575 E EIN from the IRS, Bank Resolution Minutes, Notice of Successor Stewardship)

• Get a bank account open

• Begin navigating the public and private realms as a Secretary-Treasurer with confidence and honor

Along the way, you’ll also gain a deeper understanding of the mindset shift — moving from assumptions about corporate/statutory fictions to remembering your ability to stand simply and lawfully in the private.

The group Knowledge Share spans 4 calls  with small groups (5–10 people), offering live sessions, Q&A, and shared learning. The 1:1 journey moves at your pace with fully personalized guidance, space for your unique questions, and deeper one‑on‑one support.

Either way, you’ll complete the process with:

• A fully created and lawful UNA

• The clarity to steward it with integrity

• A practical way to simplify, protect, and align your life and assets

• Direct support even beyond the creation process, if desired

This is more than just filling out forms. It’s about creating a private, empowering entity while reclaiming your own awareness, choice, and agency.

Because it asks you to step out of a lifetime of assumption — that you must operate within corporate, statutory, and incorporated fictions — and remember that you can stand in the private with simplicity, honor, reason, conscience, truth, integrity, grace, and more.

It is a remembering, not a rebellion. And this remembering unfolds uniquely for each living, sentient being. The UNA knowledge share journey — in groups or 1:1 — along with its supplemental materials and contemplations, is designed to support this ever‑unfurling renewal of mind and alignment with truth, self, other.

• Private, self-governing, recognized by law, not created by the state...
• No ongoing filings or tax obligations (unless engaging in taxable activities or consenting to through contract)...
• Can operate like a business without being profit-focused...
• Officers and members are free from liability...
• Offers privacy, simplicity, flexibility, and control...
• Exists as long as 2+ members maintain it...

As banks and professionals often just need to know it’s a lawful, recognized entity, simplicity and clarity are key when explaining your UNA. Which you can do simply as something like: “It's a lawful, private, unincorporated nonprofit association, recognized under California Corporations Code – Title 3. The UNA is member-driven for spiritual, community-oriented, nonprofit purposes.”

To a bank... simply present it like any other lawful entity with an EIN issued by the IRS and certified registration with the Secretary of State. It can open accounts, receive donations or contributions, and operate much like any other entity (LLC, corporation, incorporated nonprofit, etc). While most bankers may assume it's a "business" opening a business account, it may be up to you to gently and kindly educate them as to the existence of UNAs (which pretty much all major banks and credit unions recognize).

To an accountant or lawyer... you can emphasize that it is not a corporation or trust, but an entity governed solely by its Articles and Bylaws. It is recognized as a separate legal association, allowing it to hold property, contract, and manage funds — while remaining private and self-governing.

The key is to keep it simple: 

“This is a private, lawful, unincorporated nonprofit association recognized by the state. It’s similar in function to a nonprofit corporation, but without the same reporting or tax obligations."

Officers and members of a UNA are not personally liable for the UNA’s debts or obligations unless they agree to in writing, personally commit fraud or harm, and or knowingly act outside the UNA’s Articles and Bylaws.

In addition to UNAs being clearly recognized and protected by California Corporations Code and certified with the Secretary of State, a UNA reflects the unalienable right to freely associate and contract, as further protected by:

• The USA Constitution, Article I, Section 10
• California Constitution Article I, Section
• Natural Law principles of free will / private agreement

So if someone questions your UNA, they must clearly articulate who is making the claim, what harm has been done, and in what capacity said claimant is stepping forward as a wo/man (en personam).

If anything, one may incorrectly presume / assume that the UNA is required to follow statutory codes or be subject to duties and obligations required by incorporated entities, so calm, kind, clear education and inquiry will likely be what's needed to clarify the situation.

A UNA can provide a W‑9 just like any other lawful entity when requested by a bank, vendor, or client. On the form, you simply list the UNA’s full name as it appears on its Articles and Bylaws, along with its EIN (issued under the CP 575E exempt status).

For “Federal tax classification,” you would check Other and write “Unincorporated Nonprofit Association” in the space provided.

Because a UNA is not a corporation or LLC, it is not classified as a for‑profit entity and has no ongoing filing requirements unless it engages in specific taxable activities. Providing a W‑9 does not alter the UNA’s private standing — it simply satisfies the requester’s need for documentation.

Where at the end of the day (year) is the 1099 and if the entity associated with it (via the 9-digit number) has any tax filing obligations or not, where in the case of a UNA, no tax filings required... 

No. A UNA can continue indefinitely as long as two or more members wish to maintain it. If the members / officers agree to dissolve it, they can do so according to the Articles and Bylaws.

A 508(c)(1)(A) is a faith‑based ministry or church recognized as inherently tax‑exempt by the IRS. It’s a spiritual or religious designation and functions specifically as a church or assembly.

A UNA is broader and more flexible, suitable for any nonprofit purpose (community, education, creative, spiritual) without needing to declare itself a "ministry" or "church". It enjoys privacy and recognition without being tied to a faith‑specific designation / recognition.

An LLC is a state‑created business entity designed for profit, requiring ongoing filings, fees, and state compliance.

A UNA is not created by the state but recognized in law as a private nonprofit association. It can operate similarly to an LLC — open bank accounts, hold property, contract — but it has no mandatory filings, no annual fees, and is not profit‑driven or commercially entangled.

Yes. You can create as many UNAs as you wish — each with its own distinct purpose, name, and Articles & Bylaws.

Many people choose to use multiple UNAs the way trusts are often used — one for a vehicle, one for a home, one for family or generational purposes, one for creative or community projects, and so on. Each UNA stands as its own lawful, private entity, allowing you to compartmentalize and steward different aspects of your life and assets with clarity and simplicity.

For existing clients, creating additional UNAs is just $1,000 each, since you’re already familiar with the process and mindset shift from the initial Knowledge Share or 1:1 journey.

This flexibility allows you to:

• Keep different assets or purposes separate and clearly defined

• Align each UNA with its own unique purpose and intention

• Maintain privacy and control without unnecessary complexity

In essence, UNAs can be layered or specialized, just like trusts — yet they remain far simpler to create and steward.

Yes. While California Corporations Code provides explicit recognition and protection for UNAs created on California, they can operate anywhere a lawful NAME and EIN (9‑digit number) are required — similar to how an LLC formed in one state can function in others.

A UNA ultimately operates wherever its members agree to carry out its purpose, as long as it stays aligned with its Articles and Bylaws and causes no harm. So a UNA created in California remains a valid private association — even if its members or activities extend beyond California’s borders.

[Note: “on California” is used intentionally to emphasize the living wo/man standing on the land, rather than “in” the incorporated, statutory fiction of California.]

A UNA is a private, self‑governing nonprofit association recognized by state law but not created by the state. It requires no IRS approval, no annual filings, and no ongoing compliance unless it engages in taxable activities, or contracts to do so.

A 501(c)(3) is a public charity created under IRS rules. It must apply for federal approval, meet strict operational requirements, and file annual Form 990s. While it can receive public grants and donations, it is fully inside the public-commercial system.

A UNA offers the same ability to receive donations without stepping into ongoing IRS oversight.

A Trust is a legal relationship where a trustee manages property or rights for the benefit of named Beneficiaries under specific Trust law. It often involves more complexity, ongoing fiduciary duties, and potential statutory oversight depending on how the trust is created (private vs. public) amidst the many dozens of options available.

A UNA, by contrast, is a private association of members formed by mutual agreement, governed only by its own Articles and Bylaws. It can hold property, open accounts, contract, and operate with the same functionality as Trusts and other entities (LLCs, corporations, nonprofits, etc.), but it does so without layers of fiduciary obligations or complex compliance requirements typical of most other entities.

Think of it this way: a Trust is more rigid, hierarchical, and often tied to estate planning or asset protection, while a UNA is simpler, more collaborative, offers flexibility and ease, and is designed for ongoing stewardship, community, or personal / private operations without stepping into the public-commercial web of filings, fiduciary liabilities, or statutory trust rules, oversight, compliance, and more.

No, not automatically — although it depends on the type of tax, the use of the UNA, and what the tax supports.

For some clarity:

1. Property and Sales Taxes are generally state and county level taxes. These are collected and (at large part) used to fund local infrastructure, roads, schools, and community services.

While a UNA does not automatically eliminate these obligations, certain exemptions may apply:

For property tax, a UNA used exclusively for religious, charitable, or educational purposes may apply for a property tax exemption through the local assessor’s office.

For sales tax, purchases made by or for a recognized nonprofit may qualify for sales tax exemptions, depending on your state.

2. Income Tax — This is where the distinction gets deeper.

Unlike local taxes that support shared infrastructure, the so-called "income tax" is a federal excise originally applied to gains from federal privileges, not to the labor or earnings of private wo/men.

What’s more, this tax is collected by the IRS, which acts on behalf of a privatel entity — the (non-federal) Federal Reserve, a private banking cartel that controls the issuance of the U.S. currency. The 16th Amendment never repealed the original constitutional rules requiring apportioned direct taxes — which is why living wo/men are not inherently liable unless they volunteer as a "U.S. person" game piece (via signing a 1040 or otherwise).

So while property and sales tax are tied to public benefit, income tax supports a private monetary system designed to extract and control.

Beyond legal recognition, a UNA reflects something deeper — it is rooted in your inherent right under Natural Law to associate, self-govern, and create private agreements without harm. It is not created by the state, but exists because living wo/men have the inherent liberty to form private agreements.

Within the realm of Equity, a UNA is recognized as standing on its own Articles and Bylaws. Equity looks to substance over form, honoring the good-faith purpose of the UNA rather than legal fictions. This allows it to bridge private agreements and public recognition while remaining aligned with Natural Law.

You can name a successor Secretary‑Treasurer to seamlessly continue stewardship of any UNA you currently serve. Nothing else needs to change within the Association — its purpose, agreements, and operations remain intact.

Because the UNA — not your SSN or personal estate — holds the assets, they do not pass through probate upon your death. The UNA simply continues under its new Secretary‑Treasurer, honoring its Articles and Bylaws without interruption.

In this way, the Association can endure indefinitely, with each honorable, authorized wo/man in the private carrying forward its integrity until its members decide otherwise.

It certainly seems that way — at first. Not because it isn’t true, however, but because we’ve been conditioned to believe that anything simple, unincorporated, or not known by the masses must be suspect, fringe, not allowed, or even dangerous.

Which feels part of the indoctrination. In trusting complexity, compliance, and hierarchy… in believing others — “experts,” idols, celebrities, and systems — over ourselves, and in doubting our own simplicity, reason, conscience, and inner authority.

It's important to remember, too, that a UNA is not a loophole, hack, or scheme.

It's a recognized, lawful structure — protected by the Corporations Code in California and beyond — that quietly serves spiritual groups, fraternal orders, stock exchanges, and even professional sports leagues. And which is available to any woman or man called to step forth into an unincorporated way of being.

So if it feels too good to be true… this may be a sign you’re tapping into something deep and fundamental —

A simpler, truer, unincorporated way of living… where what's true is also simple... where the heart knows the way… and where the mind and heart may serve as the candles to help brighten the way.