There are thousands of unincorporated and non-501(c)(3) churches around the country.
These are choices the churches themselves make.
If you are in Texas, your Texas state constitution probably already has a clause in it similar to the US Constitution's First Amendment, and under those provisions, neither the federal or state governments can even define what a church is—it cannot define what YOUR church is, unless you actually define it for them in a church constitution and by-laws, and file these with the secretary of state.
When churches apply for 501(c)(3) or other status with the IRS, then they are actually allowing the IRS to define what your church is, what your church purposes are, what your offices and officers are, etc.
But not one single law anywhere in the United States that we are aware of requires any church to do any of these things at any time.
You are free in the United States to organize a local church or a fellowship of local churches without the first shred of paper ever being filed at any state or federal agency. This is included under the free exercise of religion, free expression, free press, free speech, freedom to assemble, etc.
When churches CHOOSE to incorporate, they must then play by the state's rules. When they CHOOSE to sign that “contract” with the IRS for favors and exemptions, then they are agreeing by their own signature authority to abide by the IRS’ definition of things, their guidelines, their restrictions and limitations, etc. There are no laws requiring either incorporation or contractual agreement with the IRS ever to take place.
No church is required to inform any state government or the federal government that it even exists.
There are fellowships of “NON-REGISTERED” churches: one being the American Coalition of Unregistered Churches (ACUC); another of the fundamentalist Baptist persuasion, the Unregistered Baptist Fellowship (UBF). And there are probably others.
The Unregistered Baptist Fellowship (UBF) has a web site, and you can Google that. Their site has a wide range of published articles on this subject, and they publish a periodical, on-line and in print, called THE TRUMPET. I recommend that (even if you are not Baptist) to go to the UBF site and read the articles there for principles involved in keeping churches unregistered.
We firmly endorse the unregistered church movement in the United States.
In China, Russia, Viet Nam, and other communist and totalitarian countries, churches must be registered with the government. This is not YET the case in the USA.
WHAT IS IT?
1. The UBF is a fellowship of Baptist pastors, evangelists, missionaries and laymen.
2. The purpose of the UBF is to provide an opportunity for men of like spirit (Acts 4:24) and like mind (Philippians 2:1,2), who are personally and ecclesiastically separated (Amos 3:3; II Corinthians 6:15-17), holding to the historic Baptist doctrines of the written Word of God (KJV 1611).
The further goal of this fellowship is to revive and maintain the purity of the historic Baptist faith of our first-century forebearers (I Timothy 6:3-5) that we might maintain and leave for our posterity in this dispensation of Grace (I Corinthians 9:17; Ephesians 3:1,2; Colosians 1:25) a vibrant, healthy and prepared Bride ready for the Lord's return (Ephesians 5:25-27).
Finally, we trust that Almighty God will strengthen us in the trying hours of these last days to remain faithful and true to the doctrines which have been entrusted to us from faithful men who were willing to suffer and die for the Gospel's sake (Ephesians 6:10-20).
3. State (monthly) and regional meetings of the UBF will be encouraged and held as the Lord leads.
4. There will be no national or state officers. The pastor of the host church will be the moderator at the time that the meetings are in session.
5. The UBF is not a denomination; it is a fellowship, but is not incorporated, has no headquarters, owns no property, employs no workers, holds no bank accounts, owns no equipment, maintains no membership, adopts no Constitution and operates with no by-laws.
6. There will be an annual meeting, as the Lord leads, and it will always be under the authority of the host church, with the host pastor having the final authority on all speakers.
7. The UBF will have no mission board, director, committee, or clearing house; but will encourage local church missionaries, home and foreign, to start unregistered Baptist churches.
"And I say also unto thee, that thou art Peter, and upon this rock I will build my church; and the gates of hell shall not prevail against it." (Matthew 16:18)
"And Jesus came and spake unto them, saying, all power is given unto me in heaven and earth. Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son, and of the Holy Ghost: Teaching them to observe all things whatsoever I have commanded you: and, lo, I am with you alway, even unto the end of the world. Amen." (Matthew 28:18-20)
"For the husband is the head of the wife, even as Christ is the head of the church: and he is the savior of the body." (Ephesians 5:23)
"Because that for his name's sake they went forth, taking nothing of the Gentiles." (III John 7)
Of Civil Government
We believe that civil government is of divine appointment, for the interests and good order of human society; that magistrates are to be prayed for, conscientiously honored and obeyed; except only in things opposed to the will of our Lord Jesus Christ; who is the only Lord of the conscience, and the coming Prince of the kings of the earth. We believe that civil government occupies a sphere of sovereignty which is separate and distinct from that of the New Testament Church, and just as the church may not take up the sword of the magistrate, so civil government is prohibited from taking up the spiritual keys of the church or usurping any authority over it. The authority of civil government ends at the threshold of the church, since it can have no jurisdiction in the realm of church government or any assembly of the Lord Jesus Christ.
Exodus 18:21-22; II Samuel 23:3; Psalm 72:11; Daniel 3:17-18; Matthew 10:28, 22:21, 23:10; Acts 4:19-20, 23:5; Romans 13:7; Philippians 2:10-11, Titus 3:1, I Peter 2:13-14, 17 -----------------------------------------------------
Read much more at:
http://www.unregisteredbaptistfellowship.com/