Pillar guide
Unincorporated Nonprofit Association
An Unincorporated Nonprofit Association (UNA) is a common-law entity formed when two or more people associate for a lawful, non-profit purpose, registered at the Secretary of State. As we structure UNAs, the entity holds a tax-exempt status, files no annual return, and is not tied to any officer's Social Security Number — making it useful for private membership, asset structuring, and operating outside the federal tax-reporting system.
How a UNA differs from an LLC, Trust, or 501(c)(3)
UNAs share traits with each of these structures but diverge on three points: they are not state-chartered the way an LLC or corporation is; they require no third-party trustee the way a Trust does; and their exempt status is by virtue of formation rather than by IRS grant the way a 501(c)(3)'s is. The FAQs below cover each distinction in turn.
Frequently asked questions
What is an Unincorporated Nonprofit Association (UNA)?
A UNA is a legal entity registered at the Secretary of State. As we structure it, the entity holds a tax-exempt status and has no annual filing requirements with the IRS. The remaining FAQs explain why we take that position.
What makes the Unincorporated Association tax-exempt?
Our position is that an individual is tax-exempt from birth until they contract with the IRS — typically through a Social Security Number election. A UNA is not tied to anybody's Social Security Number, so it sits outside that contractual relationship.
How is a UNA different from a 501(c)(3)?
A 501(c)(3) is granted exempt status by the IRS and can lose it for cause; it must file an annual return. A UNA, as we structure it, is exempt by virtue of how it is formed rather than by IRS grant, and is not limited to religious purposes.
How is a UNA different from a Trust?
A UNA and a Trust both serve as vehicles for asset protection and estate planning. The difference is that a UNA does not require a third-party trustee, and it is not tied to a Social Security Number the way a Trust typically is.
Who can form a UNA?
Any individual or group can form one. You serve as Secretary and/or President, alongside anyone else you'd like to add. Bylaws and banking minutes establish that the officers are the financial decision-makers.
What documents do I receive when I form a UNA?
Five documents: a tax-exempt registration with the IRS, a California Secretary of State registration, Bank Resolution Minutes, a Constitution and Bylaws, and a Last Will and Testament that transfers officer position upon death.
Why register in California?
Our experience registering UNAs goes back to the 1980s, and California has been our home state throughout. California has strong codes around these entities and does not list them publicly, which preserves the private nature of the association.
How long does it take to set one up?
If you choose a pre-registered name from our list, your documentation arrives the next business day. A custom name typically takes seven days.
Get the full guide
Download our 33-page workbook covering UNAs, the Revocation of Election, and the legal framework around contractual jurisdiction. Or grab the long-form Strategic Guide.
Related guides
Next pillar: Revocation of Election