The 508 Church & PMA Structure
How a 508(c)(1)(A) church ministry and a Private Members Association fit together as one two-layer organization.
One organization. Two distinct layers.
A Private Members Association (PMA) is a private association where members come together to exercise their God-given rights to assemble and associate — operating by contract among members in their private character and capacity.
When a PMA is joined with a church ministry that is statutorily exempt under IRC § 508(c)(1)(A), the two form a single, coherent structure:
The Ministry — 508(c)(1)(A)
The church ministry is the parent organization. It is statutorily exempt under § 508(c)(1)(A) — no IRS registration, no Form 1023, and no EIN are required for the church to function as a church. It is recognized by its assembly, its creed, its governance, and its regular activity.
The ministry provides the ecclesiastical foundation: doctrine, clergy, worship, ministry, and governance of the organization's spiritual purpose.
The PMA — Private Members Association
The PMA is the membership layer operating under the ministry's umbrella. Members join by application and are invited into the association. The PMA serves members who gather for a common, private purpose — exercising their God-given rights to assemble, associate, and contract, free from the jurisdiction of public law in their private affairs.
Membership is private, contractual, and by invitation.
The ministry governs. The PMA serves.
The ministry sets the standards, the doctrine, and the spiritual direction. The PMA handles the private membership — who belongs, on what terms, and under what private agreement.
This two-layer structure is how Living in Light Ministry and EBPMA relate: Living in Light Ministry is the parent ministry; EBPMA — the Executors and Bankers Private Members Association — is its private membership arm.