You can create an unincorporated free-church and not even have to register it with the government. According to the Internal Revenue Code, "a church, its integrated auxiliaries, and conventions and associations of the church are excluded from taxation." United States Code, Title 26, § 508(c)(1)(A). Section 508(c) of the Internal Revenue Code provides that churches are not required to apply for recognition of Section 501(c)(3) status in order to be exempt from federal taxation or to receive tax deductible contributions. Churches are automatically exempt from Federal income tax, and contributions to churches are deductible by donors under section 170. --There you have it, Make donations to your own church and write them off your personal gains taxes as well I encourage purchasing a ton of gold and burying it, then telling the IRS that your church gave all its money to the poor. You can't be prosecuted for fraud unless you become 501c3 (state-owned church) **It is illegal to be 501c3 anyway because it violates the 1st ammendment (seperation between church and state) I am now a Pope!