Recently after securing a Federal EIN for the Church out of necessity, discussions with representatives pertaining to whether or not we needed to file specifically for a 501(c)(3) or should we conduct ourselves as a for-profit business as a religious organization. It turns out we do not need a 501(c)(3) as we operate as a church under the name of the church and do business under the name of the church. We also meet several of the expectations for the IRS to consider the First Church of Druwayu as automatically exempt without having to file for such special text exemption and also allows us a bit more freedom than those who are more restricted under various tax codes within this schedule or form 1023 or 1023 EZ. Clarification is also provided under publications 557 and 1828. The First Church of Druwayu operates as a valid church organization under the legal framework provided by the Uniform Unincorporated Nonprofit Association Act (UUNAA) and the Internal Revenue Code. Here are the key points that establish its validity and the IRS Publication 557: Tax-Exempt Status for our Organization:
Legal Recognition: According to Publication 557, organizations seeking tax-exempt status under Section 501(c)(3) must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes. The First Church of Druwayu meets these criteria by being organized and operated for religious purposes, as recognized under UUNAA Section 3.
Liability Protection: Publication 557 outlines the requirements for maintaining tax-exempt status, including ensuring that none of the organization's earnings benefit private individuals or shareholders. The UUNAA provides liability protection for members and managers of the First Church of Druwayu under Section 5, ensuring that the association's assets are used for its religious and charitable purposes.
Property Ownership: Publication 557 discusses the importance of having organizing documents that outline the organization's purpose and structure. The First Church of Druwayu can own and transfer property in its own name under UUNAA Section 6, ensuring that its assets are managed and utilized for its religious and charitable purposes.
Governance: Publication 557 emphasizes the need for a clear governance structure. The First Church of Druwayu follows the governance structure and operational procedures outlined in UUNAA Sections 7-10, including provisions for meetings, voting, and decision-making processes.
According to IRS Publication 1828: Tax Guide for Churches & Religious Organizations
Tax-Exempt Status: Publication 1828 explains that churches are automatically considered tax-exempt under Section 501(c)(3) without needing to apply for formal recognition. The First Church of Druwayu operates as a valid church organization under this provision, meeting the requirements for tax-exempt status as outlined in Publication 1828.
Recognition of Tax-Exempt Status: While churches are not required to apply for 501(c)(3) status, Publication 1828 notes that many choose to do so to receive a formal determination letter. The First Church of Druwayu complies with the requirements for tax-exempt status without needing a formal determination letter, as it meets the criteria outlined in the publication.
Compliance with Tax Laws: Publication 1828 provides guidance on complying with federal tax laws and procedures for churches and religious organizations. The First Church of Druwayu adheres to these guidelines by operating within the legal framework provided by the UUNAA and maintaining its status as a compliant and recognized unincorporated nonprofit association.
How Druwayu meets the 14 definition standards of a church according to the IRS:
Distinct Legal Existence: Druwayu operates under the Constitution of the United States, specifically the 1st, 4th, and 14th Amendments. Druwayu is recognized as a separate legal entity under the Uniform Unincorporated Nonprofit Association Act (UUNAA), allowing it to enter into contracts, own property, and carry out other legal activities in its own name.
Recognized Creed and Form of Worship: Druwayu has a recognized creed that includes the worship of four primary deities called the One and Three, consisting of one God and three Goddesses. Sacred geometry, the contemplation of the cosmological principles of the Drikeyu and practices such as Classic Heavy Metal and stripping are integral to its form of worship.
Definite and Distinct Ecclesiastical Government: Druwayu has a structured ecclesiastical government with defined roles, including First Class High Elder Warlock/Witch, Second Class High Elder Warlocks/Witches, Elder Warlocks/Witches, High Warlocks/Witches, and Warlocks/Witches. The Drusidu is the central authority and custodianship of Druwayu and the Father Church called the First Church of Druwayu.
Formal Code of Doctrine and Discipline: Druwayu has a formal code of doctrine and discipline that includes its beliefs, values, and goals, as well as the requirements and responsibilities of its clergy and members.
Distinct Religious History: Druwayu has a distinct religious history in that it was created by the founder Raymond S.G. Foster and named in 2014, and its Church was created online on October 1, 2024. This also includes the recognition of the titles of Warlocks and Witches as male and female counterparts, with roots in records dating back to the 800s CE in Old Saxon languages and reliance of historical documents as sources of etymology and linguistics to properly understand a wide range of topics essential to its foundation.
Membership Not Associated with Any Other Church or Denomination: Membership in Druwayu is exclusive and not associated with any other church or denomination and rejects being associated or placed under the umbrella of Paganism, Heathenry, Mysticism, or Occultism.
It also rejects associations with such terms as New Age, though some of these are known to draw from similar sources. While it also embraces humor or as some would say, parody, it is not itself a parody religion or movement designed to mock or harass anyone of different and distinctive religious identities that may or may not draw from some or similar sources of information and their interpretations thereof.
The parody tends to be around the fictional and fantasy based imposed stereotypes by past, present and even potential future sources and authors.
Druans (adherents of Druwayu) reject all racist or ethnocentric ideologies or claims that any one person or people are superior to or chosen "from on high" over all others, and welcome all people based on their character and nothing else while at the same time not changing its foundations by the imposed demands of others. In other words, it does not impose itself on others and it will not be imposed upon.
Organization of Ordained Ministers: Druwayu has an organized structure of Warlocks and Witches who are equated to the terms of ordained ministers and generalized as "the clergy" who defined more as hallowed and are responsible for various ministerial duties.
Ordained Ministers Selected After Completing Prescribed Courses of Study: Druwayu's ordained/hallowed Warlocks and Witches are selected after completing a prescribed course of study, which includes demonstrating knowledge of the church's beliefs, history, and organization, as well as submitting an essay and undergoing a background check.
Literature of Its Own: Druwayu has provided its primary literature and sources of information directly on this (it's) website for open access and transparency and to allow individuals to learn the content at their own pace due to the significant amount of information. Videos of similar subjects for comparison are also used to inform and educate members in a wider array of knowledge in the areas of the religious, educational, scientific and philosophical.
Established Places of Worship: Druwayu has established places of worship where members can gather for religious services and ceremonies online through its website and various social network-based platforms.
Regular Congregations: Druwayu has regular congregations that meet for worship, fellowship, contemplation, and other religious activities primarily online, though other observances are left in the hands of adherents practicing Druwayu within their private homes.
Regular Religious Services: Druwayu holds regular religious services, including weekly communions such as Monday Night Pizza, where members gather to enjoy pizza and contemplate the meaning of Druwayu.
Sunday Schools for the Religious Instruction of the Young: Druwayu provides religious instruction for adults, and specifically for clergy, however, it is a general practice that any other instruction comes only by way of parents or legal guardians of persons under 18 years of age and that Druwayu should not be intentionally directed or discussed with minors by clergy.
Schools for the Preparation of Its Members: Druwayu considers its website as its primary virtual church that serves the purpose of education and preparation of its members, including training and education for those seeking ordination as Warlocks and Witches.
By following the principles and legal frameworks outlined in IRS Publications 557 and 1828, the First Church of Druwayu ensures its compliance with federal tax laws and maintains its status as a valid and recognized church organization.
Additional Clarifications:
As is made clear throughout the website, Druwayu is fundamentally polytheistic. There are a few similarities with polytheistic, monotheistic and non-theistic religious identities, as well as significant differences that cannot be overlooked. One should also not seek to force fit such things together in a vain attempt to reconcile things that are distinct and fundamentally opposed. Here's a comparison the highlights of the similarities and significant differences of Druwayu from others:
Similarities:
Polytheistic Elements: Like many polytheistic religions, Druwayu recognizes multiple deities. It has four primary deities called the One and Three, consisting of one God and three Goddesses.
Sacred Practices: Druwayu, similar to various religious traditions, has specific sacred practices. These distinctions are presented with the observance of the Monday Night communion of Pizza with the inclusion Classic Heavy Metal and stripping, sometimes considered expressing a sense of rebellion and liberation, though this isn't entirely accurate either. There is in actuality a historical sub-cultural basis behind this.
Emphasis on Morality, Ethics and Philosophy: Druwayu encourages embracing logic, humor, and absurdity while appreciating individuality and cooperation, akin to the moral principles found in many religious traditions.
Differences:
Revelation: Unlike many monotheistic and some polytheistic religions that are based on claims of divine revelation, Druwayu was created by its founder Raymond S.G. Foster in 2014, who does not and did not claim any of it is based on divine revelation but instead on contemplation and consideration.
Historical Background: Druwayu is a modern religion, established in 2014 and officially created online on October 1, 2024. This contrasts with ancient religions that have long historical roots.
Sacred Geometry: Druwayu places a significant emphasis on sacred geometry and the contemplation of cosmological principles like the Drikeyu. The form of sacred geometry used is often cited as expressing similar underlying expressions of the same cosmological principles. This concept is unique to Druwayu and does not have a direct counterpart in many other religions.
Form of Worship: Druwayu incorporates modern elements like online worship, social network-based platforms, and weekly communions like Monday Night Pizza. This differs from traditional forms of worship found in many other religions.
Embracing AI: Druwayu embraces AI as a tool to be used by people for both religious and non-religious purposes, but not as a replacement for people. AI is seen as a means to enhance learning, communication, and community engagement, while maintaining the importance of human interaction and connection.
By highlighting these similarities and differences, Druwayu offers a unique perspective and practice that caters to the spiritual needs of its followers in a distinct way. All this was clarified January 31st at 3:30 PM, 2025 and has been clarified to all members since then.