Yes. CitySaver.org is a ministry arm of The Church of Liberty which is a nonprofit Missouri corporation that is classified by the IRS as an “unregistered church.” That is, churches are not required to file under section 501(c)(3) of the IRS Code to be “approved” as a nonprofit. Churches are automatically tax exempt under the Code and donation are tax deductible, but a church may request a determination in writing from the IRS to assure donors and grantors that they meet the qualifications laid out by the government for what qualifies as a “church.” Most often they organize as businesses for liability protection of the board members, and THEN ask to prove to the IRS that they really have a charitable purpose.
We done a LOT of research on this over the last 20+ years. Our founder, Uncle Doug, has done several videos on what exactly a 501(c)(3) certification does and does not do. ALL churches are technically 501(c)(3)’s because that is the section of the IRS Code that talks about churches. We’re not using the not the right language. EITHER you’re an unregistered church that is subject to the rules of 501(c)(3) OR you’re a corporation, structured like a business, but have requested to be considered a nonprofit by the IRS and filed to be shoe-horned INTO 501(c)(3). But ALL public benefit organizations – from a kids little league club to a hospital to a school to a church – that are nonprofit are under Section 501(c)(3) and the limits it puts on you. (Yeah, we know there are other kinds of nonprofits, like 501(c)(6) {associations, chambers, denominations} and 501(c)(4) {lobbyists, social welfare advocacy}, but you get what we’re saying.)
It would be long and tedious to go through all that here, but if you want more information, it’s all laid out pretty clearly in IRS Publication 1828 Tax Guide for Churches and Religious Organizations.
That said, The Church of Liberty also operates Liberty Disaster Relief, which is focused on homeless shelters, food pantries, community helps and other needs. And a very intentional, prayerful decision was made to apply for registration under 501(c)3 for Liberty Disaster Relief. In part because some grants require that piece of paper. Also because when DHS handed immigration functions to USCIS (around 2003), they would no longer give Religious Worker Visas (R-1s) to unregistered churches, only 501(c)3’s. So if we want to bring someone over to be a part of the ministry and help, it has to be under Liberty Disaster Relief – which legitimately is a nonprofit, but isn’t a church in the sense that it meets eight of the fourteen criteria used by the government to decide what is a church.
So, if you’re thinking about donating to help us build CitySaver, you can give either way and we’ll designate it for the work. We know that our structure is unusual. But then again, everything that we’re trying to do is “unusual” and it’s the “usual” that got us into this mess. Ultimately, the question isn’t simply, “Which IRS letter do they have?” The right question should be, “Can Doug Perry be trusted with money?” And if you’re going to judge the fruit, if you’re going to look at a life and see how much sacrifice and selflessness and stewardship there’s been, then you’re going to be convinced quickly that money spent here is going to be bathed in prayer and it’s going to get you a good return on investment in treasure in heaven.