by Richard R. Hammar, J.D., LL.M., CPA

Creation and Administration

§ 6.01.03
Key point 6-01.03. A church is an unincorporated association if it is not a corporation in good standing under state law. This status can occur in a number of ways, including the following: (1) a church never was incorporated; (2) a church was incorporated, but the period of duration specified in its charter has expired; or (3) a church was incorporated, but its corporate status lapsed under state law because of its failure to submit annual reports to the office of the secretary of state.

In general, an unincorporated association is created by the voluntary association of two or more individuals under a common name for a particular purpose. The creation of an unincorporated association ordinarily does not require compliance with state laws, ...

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