508, PMA (Private Membership Associations)

by Blake Cahill
Professional Services
United States

508, PMA (Private Membership Associations) The 508(c)(1)(a) Faith Based Organization (FBO) is a religious, non-profit, tax exempt organization.  The 508(c)(1)(a) FBO is separate and distinct from a 501(c)(3) charity and unincorporated FBO’s.  The 508(c)(1)(a) is applicable in all 50 states and recognized by the IRS. The 508(c)(1)(a) FBO enjoys a “mandatory tex exception” and from all the restrictions a 501(c)(3) FBO has including free speech restrictions, file eurning, unable to back candidates and live up to government mandates. This is true separation of church and state. Like many things in life there is more than one way to form a church, integrated auxiliary, and association of churches, just like there is more than one way to form a business.  Please read our legal analysis “Why All Churches Should be a 508(c)(1)(a) for a more detailed on my website:



508, PMA Full package Includes:

-1hr appointment call

-Articles of Association

-Certificate of Unincorporated

-By-laws of spiritual Ministry

-Membership Application

-Step-by-step instructions on SS4 EIN

-508c1a formation and legal backing information


To schedule an appointment please email

[email protected]