psychedelic 501(c)(3)

Religious Psychedelics Groups and 501(c)(3) Status: An Update

Section 501(c)(3) of the Internal Revenue Code provides tax exemptions for qualifying charitable organizations, like religious groups. Naturally, religious groups that use psychedelics want 501(c)(3) status. But the Internal Revenue Service (IRS) – like many of its counterpart agencies – refuses to play ball. In 2021, a group called the Iowaska Church of Healing took the

Entheogenic Framework

Legal Memorandum on Entheogenic Framework

On May 26, 2022, the Oregon Health Authority (OHA) announced it received a legal memorandum from the Oregon Department of Justice (ODOJ). The legal memorandum (memo) addresses the Oregon Psilocybin Services Program and discussed the Entheogenic Framework. The Entheogenic Framework is a document created by Jon Dennis, an attorney in Oregon. It is a set

DEA Denies Religious Exemption

How DEA Denies Religious Exemption Petitions

We’ve discussed at length the DEA’s process for seeking religious exemptions to the Controlled Substances Act (CSA). You can read about that in my posts linked at the bottom of this one. Critics of the religious exemption petition process claim that the DEA rarely, if ever, responds to petitions. They also complain that they are

psychedelics religious use

Religious Exemptions are Procedural Nightmares

Want to use psychedelics for religious purposes in the U.S.? The government should let you, but it’s not going to make it easy. In 2006, the U.S. Supreme Court paved the way for religious exemptions to the Controlled Substances Act (CSA) for illegal psychedelics. Since then, only a few groups have been granted such exemptions

psychedelics religions tax exemption

Can Psychedelic Religions Obtain 501(c)(3) Status?

You’ve probably heard of section 501(c)(3) of the Internal Revenue Code (IRC), which provides certain tax exemptions for qualifying charitable organizations. You also probably know that there are many psychedelic religious groups worldwide. The question I want to answer today is “can psychedelic religions obtain 501(c)(3) status?” What is 501(c)(3) status and how do religions