"And if a house be divided against itself, that house cannot stand, whereas no one can tear a bundle of twigs joined together in a union of forces." (Bezerra de Menezes)

“The Tax-Exemption In-a-Day Workbook,” to be found at http://www.nonprofitlaw.com/taxworkbook.shtml, offers a comprehensive approach in “how to” draft the necessary documents “by providing step-by-step instructions for charitable, educational and scientific organizations to incorporate and apply for federal tax-exempt status under section 501(c)(3) of the Internal Revenue Code.” (“Introduction” – Pg. 1).

Before choosing a tax-exempt classification for a Spiritist entity, the USSC would strongly advise new applicants to read USSC’s Website Alert article “Spiritist Centers Are Not Churches.”