Live Q & A Call With the Health Freedom With Dr. Layne Community

Welcome to Health Freedom with Dr. Layne's first live Q & A video call. We cover a lot of questions in this video about -Show more

Private vs. Public -
Listen to Kris Anne Hall's brilliant talk on these spaces
https://open.spotify.com/episode/5Lci1uHWvuCRkVxwtX4jq3?si=Ki069UcIToKdl3Cr0RRIUg

Hosting open air markets and being a vendor at events
Advisory Boards
Tribunals
Membership fees...
...and more!
Here's the sections of history, case law and IRS information I was reading on the call.
Section 508 was codified in the Internal Revenue Code (IRC) in order to formally establish the doctrine of freedom of religion which had been a tacit standard upon which America was founded and governed since before it gained its independence in 1776. It is generally unknown to tax practitioners simply because law schools and accounting schools do not teach it.
Section 508 refers specifically to “churches” “their integrated auxiliaries” and “conventions or associations of churches.” The tax code however does not define these terms. It also does not define the term “religion.” These terms have developed meaning through practical application as affirmed by IRS rulings and case law (i.e. law suits between the IRS and not for profit entities). The result is a very broad based meaning for qualifying organizations. For instance, two FBOs that received “Church” status include “The Salvation Army” and “Young Life.”
See Rev. Rul. 59-129, 1959-1 C.B. 58, the IRS ruled that The Salvation Army was a church or a convention or association of churches within the meaning of section 170(b)(1)(A)(i). No explanation was provided for the ruling. In 2015 the IRS approved First Cannabis Church Of Indiana as an IRS recognized 501(c)(3) church even though marijuana is classified as an illegal drug by Federal and State law.

Sec 508 entities, since they are not of record with the IRS, are not exposed to public scrutiny.

ADVANTAGES OF 508(c)(1)(A) AS SECURED UNDER 26 U.S. CODE § 6033(a)(3(a) ● Tax Excepted, and can give tax deductible receipts for donations. ● Freedom of Speech, including, but not limited to, politics, referendums, initiatives, and candidates. ● Mandatory Excepted from reporting (does not file a tax return) see reg. section 1.6033-(a)(3)(a). This filing exemption includes the Form 990 as well as Form 990-N. Section 6033(i). For a discussion of the legislative history of section 6033, see GCM 37116 (1977). ● Mandatory Excepted from “rendering under oath such statements, making such other returns, and comply with such rules and regulations as the Secretary (IRS) may from time to time prescribe.” In 1969 Congress enacted a particular rule to mandatorily “except” (meaning: not included [to begin with]) churches from new requirements or the new legislation that would be in conflict with the Constitution. Notice how they do not say “exempt” (meaning: to qualify for). The Free Church has no filing federal or state taxes as “churches, their integrated auxiliaries, and conventions or associations of churches” Mandatory Exceptions per 508(c)(1)(A); and there are no filing requirements per I.R.C. § 6033(a)(3)(A)(iii) as a church is “the exclusively religious activities of any religious order.”

Brattin of the Eastern District of California put it best: “...neither this court nor any branch of this government will consider the merits or fallacies of a religion. Nor will the court compare the beliefs, dogmas, and practices of a newly organized religion with those of an older, more established religion. Nor will the court praise or condemn a religion, however excellent or fanatical or preposterous it may seem. Were the court to do so, it would impinge upon the guarantee of the First Amendment.”

Book a free call now if you are ready to get started or have questions. These calls are for faith-based health care and healing practitioners and/or ministries only.
https://calendly.com/drlayne/new-client-application-call

David Edwards - the PMA OG - www.getyourpma.com

Fellow PMA Advisor Guy Stinson and David created a short course for those of you who want to learn more - it’s fantastic!
A Guide to Starting Your Own PMA - https://courses.thenextsky.net/courses/my-pma?ref=a2c93c

Get your money backed by silver and work with another PMA at Liberty Dollar Financial Association.
https://ldrep.nl/dclaynel
Watch this short video to learn more
https://youtu.be/pvjqprJchAE

Join me on YouTube as well
https://youtube.com/@drLayne

In health and freedom,
Dr. Layne

Disclaimer: I am not a CPA, tax advisor, attorney, bookkeeper, nor do I hold any degrees that I am not completely transparent about. By watching these videos and using the information, you are agreeing to take full responsibility for your own experience and results.

The information in these videos and on this channel are intended for members of Layne Linebaugh, DC, PHA, or those agreeing to the bylaws of the association.