A 508(c)(1)(A) church ministry — the parent organization under whose umbrella EBPMA operates as its Private Members Association.
Living in Light Ministry is a statutorily exempt church ministry under IRC Section 508(c)(1)(A). It is the parent organization of this association. EBPMA — the Executors and Bankers Private Members Association — operates as the private membership layer of the ministry, serving members who gather for a common, private purpose.
This is the two-layer structure: the ministry provides the ecclesiastical foundation, and the PMA provides the private association through which members exercise their rights granted by the Most High Almighty Creator (God-given rights) to assemble, associate, and contract in their private character and capacity.
Membership in the PMA is by application and invitation. The ministry governs; the association serves its members.
The ministry's guiding principle — knowledge should illuminate, not intimidate. Plain language, no legal jargon, mission-focused guidance for churches, ministries, and faith communities.
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