Legal Status
Some Wiccan and Neopagan organizations have chosen to achieve formal legal status by becoming non-profit corporations within their states or provinces, and sometimes they additionally obtain tax-exempt status in the United States under ยง 501(c)(3) of the Internal Revenue Code. Examples of this are the Aquarian Tabernacle Church, based in the State of Washington with branches in several other states, and Our Lady of the Woods, a coven and congregation in New Mexico.
Wiccan churches may be organized with a coven or inner circle, consisting of initiated priests and priestesses, and a congregation or outer circle, for those who wish to celebrate the Sabbats and enjoy spiritual community. These may or may not seek legal status as corporations.
Read more about this topic: Wiccan Church
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