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?"
什么是501(c)(3)免税资格？宗教组织如何获得该资格？
IRC 501(c)(3) is a federal law. Here's what the Internal Revenue Service (IRS) says:
根据《国内税收法》第501(c)(3)条规定，组织须完全为该条款所列免税目的而 组建并运作，其收益不得归属于任何私人股东或个人，方可享有免税资格。 此外，该组织不得从事行动组织活动，即不得将影响立法作为其主要活动内容，亦不得参与任何支持或反对政治候选人的竞选活动。
501(c)(3) exempts organizations that are "organized and operated exclusively for religious [or] charitable purposes." It also requires that "no part of the net earnings of which inures to the benefit of any private shareholder or individual[.]" So it applies to charities, not for-profit businesses. It won't apply to psilocybin businesses in Oregon, for example.
话虽如此，501(c)(3)条款至少从字面解读来看，似乎应适用于迷幻宗教。但许多迷幻药物在联邦层面仍属非法，这便引出了下一个问题。
联邦非法事务的501(c)(3)免税资格？
Way back in the 1970s, an antiwar organization sought 501(c)(3) status. The organization encouraged members to engage in non-violent acts of civil disobedience, which included illegal conduct. The IRS denied the group's status. In Revenue Ruling 75-384, it explained that organizations that engage in illegal conduct cannot be exempt. The ruling states in part:
该组织的活动表明其存在非法目的，这与慈善宗旨相悖。此外，犯罪行为的滋生加重了政府负担，从而挫败了公认的慈善目标——即减轻政府负担。因此，该组织并非完全为慈善目的而运作，不符合《税法》第501(c)(3)条规定的联邦所得税免税资格。
美国国税局将此裁定视为先例，并将其应用于大麻行业。例如，该机构近期援引《税收裁定75-384》，拒绝授予某医疗大麻企业501(c)(3)免税资格。
Because of this line of precedent, it would at least seem like the federal government was well within its rights to deny 501(c)(3), tax exemption requests to psychedelic religions. But, the story doesn't end there.
联邦法律保护迷幻宗教
1990年，美国最高法院裁定，某州禁止佩奥特仙人掌的法律并未违反宪法规定的宗教自由，因为该法律具有中立性且普遍适用于所有人。随后国会通过《宗教自由恢复法案》（RFRA），旨在为"因普遍适用的中立法律而遭受政府实质性宗教活动限制的人士"提供申诉或辩护途径。 根据《宗教自由恢复法》，法院必须判定某项法律是否（1）对（2）真诚的（3）宗教活动构成实质性负担。 2006年，在冈萨雷斯诉植物联合慈善灵性中心案中，最高法院援引RFRA支持某宗教团体使用ayahuasca（藤蔓药）。该案后，美国缉毒局发布了《宗教用途申请《受控物质法》许可的临时指南》。
I've described all of this in my posts linked at the bottom of this post. But suffice it to say, the DEA's process is - in the most charitable light - opaque. The bottom line is that the Supreme Court believes that psychedelic religious practices can be legitimate. And that means they can - in theory - be protected.
The Iowaska case - psychedelics meet 501(c)(3)
2021年9月，一个名为"艾奥瓦斯卡疗愈教会"的团体因其501(c)(3)免税资格申请遭国税局拒绝，遂起诉国税局局长。该诉讼书中需指出以下关键点：
- 该团体作为非营利组织成立，旨在实现宗教目的；
- 艾奥瓦斯卡于2019年向美国缉毒局提交了请愿书，该请愿书尚未得到处理；以及
- 该组织还成功说服爱荷华州参议员查尔斯·格拉斯利出面交涉美国缉毒局和国税局，但仍未取得任何成果。
In spite of all this, the IRS issued a final adverse ruling denying Iowaska's 501(c)(3) status. In the ruling, it amazingly noted that "the church in the O Centro case was “an organization with activities strikingly similar to your own.” But because Iowaska didn't first seek relief through the courts or have a successful DEA petition, no dice.
迷幻宗教能否获得501(c)(3)免税资格？
Federal law makes very clear that psychedelic religions may be since for RFRA purposes. The issue is that the process for recognition means either: (1) an expensive lawsuit that the government will fight tooth and nail on procedural grounds (a topic I will cover soon); or (2) submitting a petition that will likely sit there for years unanswered. It's not every business that can get a U.S. Senator to go to bat for them - but even that apparently is not enough.
在缉毒署着手批准免税申请之前，或在爱奥瓦斯卡等组织战胜国税局之前，国税局几乎肯定不会允许迷幻宗教获得501(c)(3)免税资格。
更多我的 Psychedelics Law Blog 关于宗教自由问题的文章，请参阅：
You can also check out another, more detailed post I wrote called "How the DEA is Interfering with Religious Use of Psychedelics" published on JURIST here.
