Is it possible to form a church as an association of individuals and completely forego incorporating it?
Yes. A church may elect to organize as an unincorporated association. Keep in mind that ministries that choose that form potentially submit their individual members to risks and liabilities for the acts or omissions of the association, and it’s members. In other words, each member of the association could face personal responsibility for the debts and liabilities of the church. It hardly seems right, but with litigation against churches on the rise, this may be a distinct possibility in some states. In addition, an unincorporated association cannot legally do many things that a corporation may do, such as own property in its name. You may or may not care about that.
