Section II: Nonprofit Status
Spirit Center will operate as a religious nonprofit organization as defined by Section 501(c)(3) of the Internal Revenue Code.
Spirit Center is created exclusively for educational, religious, charitable, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as tax exempt organizations under section 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code.
Its primary purpose is to maintain a fund and accept donations toward opening a nonprofit community center to provide indoor meeting and function space for pantheists and other organizations.
Section III: Dissolution Clause
Upon dissolution of the organization, its assets will first be used to pay its just debts, then distributed to one or more charitable
or religious organizations serving the Pantheist community or non-religious charitable organizations serving humanitarian or
environmental causes, or another community center serving the Pantheist community; provided, however, that any such
organization will at that time be recognized as exempt from federal income tax under section 501(c)(3) of the Internal Revenue
Code of 1986 or the corresponding section of any future United States internal revenue law, or to the federal government, or to
a state or local government for a public purpose.
Section IV: Use of Resources
Resources of the organization may not be committed to any cause or activity inconsistent with the organization’s purpose,
as defined in Section I and II , or in violation of the laws of the United States or the State of Maryland. Its funds may not be
spent on, and its name will not be associated with, any organization, activity or cause that would jeopardize its recognition as
a religious organization, exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code.
No part of the organization’s earnings may be distributed to its members, except for reasonable compensation paid for services and expenses benefiting the organization or an activity consistent with the organization’s purpose.
Section V: Membership
At this time, the organization is comprised of only two members, who will serve as Treasurer and Director. We will begin
accepting membership applications after the organization has collected a total of $200 in contributions. Membership will be
restricted to adults who are at least 18 years old. All members must consider themselves Pantheists.
As there are several forms of Pantheism, we define Pantheism as follows:
Pantheism derives from the Greek pan ("all") + theos ("god/gods"). It is a doctrine that equates the Divine with the forces and laws of the universe. Deity can be found as immanent, indwelling or manifest in nature. It may include polytheism. It may embrace worship of deities of different creeds or the toleration of other religions or philosophies of life, not excluding contemporary Neo-Paganism, Wicca, Earth Religions, Nature Religions.We welcome those who find the Divine spark in Nature and are interested in harmonious coexistence.
When we begin accepting other members, the governing board of Spirit Center will be expanded to include Assistant Director and Secretary. The board may include other officers to assure adequate checks, balances and financial transparency.
To assure financial transparency, all members will be able to review the organization’s financial statements upon request.
Section VI: Formation
The organization was founded on October 11, 2013 with the preparation of this organizing document by the Treasurer and
Director. Since that time, it has operated as a nonprofit religious association located in the State of Maryland. Specific rules
explaining its operating processes how others can become members will be established at a later date.