Key Differences and Freedoms:

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• IRS Oversight: 508(c)(1)(A) churches have no IRS reporting requirements, avoiding Form 990 filings and public financial disclosure.

• Freedom of Speech: Without 501(c)(3), Druwayu is not bound by restrictions on political endorsements or substantial lobbying, allowing full freedom to speak on political, cultural, or social issues.

• Reduced Legal Liability: Not incorporating under 501(c)(3) helps avoid classification as a state-created entity, retaining its status as a spiritual body rather than a legal corporation, potentially reducing vulnerability to lawsuits or government audits.

• No Government Entanglement: Without 501(c)(3) status, Druwayu avoids federal definitions of “charitable purpose” and potential future mandates tied to tax-exempt privileges, maintaining doctrinal and operational independence.

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The IRS recognizes a "church" under both Section 508(c)(1)(A) and 501(c)(3) based on 14 criteria. Druwayu meets all 14 of these, including legal existence, a recognized creed, regular congregation, and established worship practices. This approach protects against external control while ensuring accountability within the community.

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1. Distinct Legal Existence

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• Bylaws Reference: Article I establishes "The First Church of Druwayu" as the official name, implying a distinct organizational entity. Article XIV notes that churches are not required to incorporate but can operate as unincorporated associations, which is recognized under federal law and Oregon law (ORS Chapter 65).

• IRS Compliance: The church’s structure as an unincorporated association with a clear name and governance system satisfies the requirement for a distinct legal existence, whether incorporated or not.

• Constitutional Compliance: The First Amendment supports the church’s right to exist as a religious entity without government interference, and the bylaws’ adherence to Oregon’s nonprofit laws (ORS Chapter 65) ensures legal recognition.

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2. Recognized Creed and Form of Worship

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• Bylaws Reference: Article II outlines a clear statement of faith, including belief in four primary deities, Wights, Holy Ones, the Drikeyu, and Sacred Geometry. Article XXI specifies regular religious services involving contemplation, meditation, and community gatherings, indicating distinct forms of worship.

• IRS Compliance: The detailed creed (deities, Wights, Holy Ones, Drikeyu, and Sacred Geometry) and specified worship practices (contemplation, meditation) meet the IRS requirement for a recognized creed and form of worship.

• Constitutional Compliance: The First Amendment protects the church’s right to define and practice its unique creed without government restriction, as affirmed by the bylaws’ commitment to RFRA.

 

3. Definite and Distinct Ecclesiastical Government

 

• Bylaws Reference: Article IV establishes a hierarchical governance structure with clergy ranks (High Elder Warlocks/Witches, Elder Warlocks/Witches, Warlocks/Witches, and Seekers) and a council for decision-making (Article V). The bylaws outline roles, responsibilities, and processes for leadership selection and governance.

• IRS Compliance: The structured clergy hierarchy and council-based decision-making process satisfy the IRS requirement for a distinct ecclesiastical government.

• Constitutional Compliance: The governance structure operates within the protections of the First Amendment, ensuring the church’s autonomy in organizing its leadership without government interference.

 

4. Formal Code of Doctrine and Discipline

 

• Bylaws Reference: Articles II (Statement of Faith), XVI (Ethical Guidelines), and XXX (Code of Conduct) provide a formal code of doctrine and discipline. These outline the church’s beliefs, ethical expectations, and behavioral standards, with disciplinary actions for violations (Article XXX).

• IRS Compliance: The bylaws’ detailed doctrine (Article II) and codes of conduct and ethics (Articles XVI, XXX) meet the IRS requirement for a formal code of doctrine and discipline.

• Constitutional Compliance: The code aligns with First Amendment protections by allowing the church to enforce its internal rules while adhering to non-discrimination and other federal laws (Article XXVI).

 

5. Distinct Religious History

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• Bylaws Reference: While the bylaws do not explicitly detail a historical narrative, Article IV references the founder as "The First True Warlock," suggesting an origin story tied to the establishment of Druwayu. The unique beliefs (e.g., Drikeyu, Sacred Geometry) indicate a distinct religious identity.

• IRS Compliance: A newly established religion can still meet this criterion if it demonstrates a unique identity, which Druwayu does through its specific deities, principles, and founder’s role. The IRS has recognized non-traditional organizations like Young Life as churches despite limited historical precedent.

• Constitutional Compliance: The First Amendment allows new religions to form and gain recognition without requiring a long history, supporting Druwayu’s establishment.

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6. Membership Not Associated with Other Churches

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• Bylaws Reference: Article III specifies that membership is open to those who embrace Druwayu’s principles, and Article IV clarifies that titles from other religious traditions are not recognized within the church, suggesting exclusivity in commitment.

• IRS Compliance: The requirement for members to align with Druwayu’s principles and the non-recognition of external religious titles imply that members are primarily associated with Druwayu, meeting this IRS criterion.

• Constitutional Compliance: The First Amendment protects the church’s right to define its membership criteria without government interference.

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7. Organization of Ordained Ministers

 

• Bylaws Reference: Article IV details a rigorous process for ordaining clergy (Warlocks/Witches), including training Seekers, essay submissions, and evaluation by Elder Warlocks/Witches. The process ensures clergy are qualified to lead rituals and provide spiritual guidance. Ordination is defined as Hallowing.

• IRS Compliance: The structured clergy ranks and ordination process (hallowing in) meet the IRS requirement for an organization of ordained ministers.

• Constitutional Compliance: The church’s autonomy in selecting and training clergy is protected under the First Amendment, as reinforced by RFRA.

 

8. Literature of Its Own

 

• Bylaws Reference: Article XVIII designates the church’s website as the primary source of educational materials and resources, which are maintained and updated to reflect Druwayu’s teachings.

• IRS Compliance: The church’s website serving as a repository for its literature satisfies the IRS requirement for literature of its own.

• Constitutional Compliance: The First Amendment protects the church’s right to produce and disseminate its own religious materials.

 

9. Established Places of Worship

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• Bylaws Reference: Article XIX defines "Hallowed Grounds" (physical sacred spaces), "Virtual Worlds" (online sacred sites), and private homes as places of worship.

• IRS Compliance: The inclusion of physical, virtual, and private home spaces for worship aligns with IRS recognition of diverse worship settings, as seen in cases like Young Life, which lacked a traditional church building but was recognized as a church.

• Constitutional Compliance: The First Amendment supports the church’s right to designate its own places of worship, whether physical or virtual.

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10. Regular Congregations

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• Bylaws Reference: Article XX specifies regular online and private home gatherings for worship, fellowship, and spiritual growth, open to all members.

• IRS Compliance: The commitment to regular gatherings satisfies the IRS requirement for regular congregations.

• Constitutional Compliance: The First Amendment protects the right to assemble for religious purposes, supporting these gatherings.

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11. Regular Religious Services

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• Bylaws Reference: Article XXI outlines regular religious services, including contemplation, meditation, and community gatherings led by clergy.

• IRS Compliance: The specified services meet the IRS requirement for regular religious services.

• Constitutional Compliance: The First Amendment ensures the church’s right to conduct these services without government restriction.

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12. Sunday Schools for Religious Instruction of the Young

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• Bylaws Reference: Article XLIII explicitly states that the church does not provide programs for children, leaving religious instruction to parents or legal guardians.

• IRS Compliance: This criterion is optional, as not all recognized churches have Sunday schools. The IRS recognizes churches without youth programs, such as Young Life, which focuses on broader community engagement.

• Constitutional Compliance: The decision to exclude youth programs is protected under the First Amendment, allowing the church to define its approach to religious education.

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13. Schools for Preparation of Ministers

 

• Bylaws Reference: Article IV describes a training process for Seekers, mentored by Warlocks/Witches, including essays and evaluations to prepare them for clergy roles.

• IRS Compliance: The structured training for Seekers meets the IRS requirement for a system to prepare ministers.

• Constitutional Compliance: The First Amendment supports the church’s autonomy in training its clergy.

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14. Additional IRS Considerations

 

• Financial Transparency: Article VII mandates transparent budgeting, accounting, and auditing practices, with regular financial reports to members, aligning with IRS expectations for tax-exempt organizations.

• Community Engagement: Articles XX, XXXIV, and XL outline community outreach, interfaith collaboration, and service projects, demonstrating a broader societal purpose, which supports IRS recognition.

• Non-Discrimination: Article XIII ensures compliance with the Civil Rights Act of 1964 and Oregon’s non-discrimination laws (ORS 659A), aligning with IRS and federal requirements for tax-exempt status.

• Child Protection: Article XXVIII complies with the Child Abuse Prevention and Treatment Act and Oregon law (ORS 419B), reinforcing the church’s commitment to legal compliance.

• Constitutional Compliance (Additional Considerations)

  • First Amendment: Article XXVI explicitly commits to upholding freedom of religion, ensuring that Druwayu’s practices are protected from government interference.

  • RFRA: The bylaws’ adherence to RFRA (Article XXVI) ensures that the church’s religious practices are safeguarded unless a compelling government interest exists.

  • Title VII: The non-discrimination policy (Article XIII) and equal opportunity provisions (Article XXVII) align with Title VII, prohibiting employment discrimination and supporting religious exemptions for hiring clergy.

  • Equal Opportunity for Religious Organizations: Compliance with 7 CFR Part 16 (Article XXVI) ensures the church can participate in federal programs on equal terms, reinforcing constitutional protections.

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Are donations to a 508(c)(1)(A) able to be written off?

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Yes, donations made to churches, including those that are automatically recognized as tax-exempt under Section 508(c)(1)(A) of the Internal Revenue Code, are generally considered tax-deductible.

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Important considerations

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• IRS Recognition: While churches do not need to apply for recognition as a 501(c)(3) organization, they must still meet the IRS's requirements for tax-exempt organizations.

• Documentation: Donors are responsible for keeping records of contributions. For donations of $250 or more, written acknowledgment from the church is required. If goods or services are received in return, their value must be subtracted from the deductible amount.

• Itemized Deduction: To claim a charitable contribution deduction, you generally need to itemize deductions on Schedule A of your Form 1040.

• Contribution Limits: There are limits on how much you can deduct for charitable contributions, typically up to 60% of your adjusted gross income, though this can vary. It's advisable to consult with a tax professional or refer to IRS Publication 526. 

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According to The 508 Company, "a 508(c)(1)(A) nonprofit is a special type of 501(c)(3) tax-exempt organization that does not have to report its income or activities to the IRS by filing annual tax returns." Typically, a 508(c)(1)(A) will not appear listed in the IRS Select Check tool.  

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Core Beliefs and Cosmology

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Druwayu’s theology centers on the Divine Unity of the One and Three – one God and three Goddesses – whose interconnected essence is expressed through sacred geometry, illustrating the transformation of nonphysical power into physical form. These deities, partially revealed through nature, are impartial beings beyond human comprehension, connected to the Drikeyu (three keys). The Drikeyu are cosmological principles that bridge theology, philosophy, and science:

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• Worloga (Primal Laws): Linked to the One God, governing universal order, and represented by warlocks.

• Wyrda (Reciprocal Dynamics): Tied to the Three Goddesses, emphasizing interconnected actions, and represented by witches.

• Wihas (Eternal Essence): Connected to Innumerable Wights, representing vitality, presence, and sanctity (with linguistic roots akin to vita (life) and concepts like wight and véttr), and represented by the community/overall culture of people.

 

These principles guide Druans (members of Druwayu, meaning "True Ones") in understanding existence and their spiritual role, aiming to build a more authentic, less "occult-driven" foundation. Druwayu promotes discretionary inclusivity, welcoming those who align with its values, regardless of background, while emphasizing that respect is earned. There is no fear of apostasy, and members are free to join or leave without shame, prioritizing personal choice and mutual respect.

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Structure and Community

 

The First Church of Druwayu operates under the Drusidu (from dru + sidu, meaning "true" + "seats"), a governing council of clergy titled Warlocks (male elders) and Witches (female elders), with ranks including Elder and High Elder. The Drusidu embodies reciprocity, supporting the church and its members (Druans), who in turn uphold the community. Governance, including financial practices and ethical standards, is outlined in our bylaws. Regular services, held in physical "Hallowed Grounds," virtual spaces, or private homes, include contemplation, meditation, and community gatherings, fostering learning, spiritual growth, and stronger bonds.

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Our website serves as the primary repository for educational materials, including teachings, resources, and editorial content like 'The Spew,' which offers analysis to counter misinformation and defend freedom of speech and self-determination. Druwayu also engages in community outreach and interfaith collaboration, aligning with our commitment to societal impact and non-discrimination, in compliance with federal and Oregon laws.

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Legal Actions Against False Claims

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False accusations of fraud or illegitimacy may prompt the Drusidu (Church council) or member thereof to pursue:

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• Defamation Lawsuits: For false statements causing reputational harm, with evidence of legal registration and tax-exempt status.

• Cease and Desist Letters: Demanding retraction of false claims, citing legal status.

• Injunctive Relief: To stop ongoing harmful statements.

• Tortious Interference: If false claims disrupt donor or member relationships.

• Regulatory Complaints: To state authorities, like Oregon’s Attorney General, for investigation of false accusations.

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Conclusive Legitimacy

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Druwayu is a legitimate church under U.S. law, meeting IRS criteria for automatic tax-exempt status under Section 508(c)(1)(A). Its Oregon nonprofit registration, governance, and compliance with federal and state laws confirm its authenticity. For further clarification, consult a nonprofit or tax-exempt organizations attorney or refer to the IRS Tax Guide, ACLU Oregon’s Religious Freedom resources, or IRS qualifiers for religious organizations. Misrepresenting Druwayu as a scam may result in legal consequences, so thorough research is advised before making such claims.

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• ACLU: RELIGIOUS FREEDOM (OREGON)

• TAX GUIDE/IRS: The specific Tax Laws or exemptions

• IRS QUALIFIERS: Church or other religious organization

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Recent developments have changed the ability of churches, including those with 508(c)(1)(A) status, to endorse political candidates. Based on the updated IRS interpretation, a church with 508(c)(1)(A) status can endorse a candidate to its congregation through established communication channels during religious services, provided it is connected to religious faith, without risking its tax-exempt status.

 

• IRS Policy Change: The IRS stated in a July 7, 2025, court filing that churches can endorse political candidates to their congregations without jeopardizing their tax-exempt status.

• Impact on Johnson Amendment: This alters the previous interpretation of the Johnson Amendment, which had prevented 501(c)(3) organizations, including churches, from endorsing candidates.

• Conditions for Endorsement: Endorsements are permitted when made to congregations via typical communication methods during religious services, as long as they are related to religious faith.

• Limited Application: This change only applies to churches and similar houses of worship, not other 501(c)(3) groups like secular charities.

• Potential Effects: This shift, while initially applying to specific churches in a lawsuit, suggests a broader change in IRS enforcement and could increase political engagement within churches.

• Public Sentiment: Public opinion polls indicate that most Americans, including those who are religious, tend to disagree with churches endorsing political candidates, but not their right to speak for or against such running for or currently in office as a factor of freedom of speech and freedom of expression. 

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