IRS Compliance - Pachamama Sanctuary

Why Pachamama Sanctuary Is a Recognized Religious Organization

Compliance Declaration

The IRS has established 14 characteristics used to evaluate whether an organization qualifies as a church. Pachamama Sanctuary meets each of these criteria. This document presents our compliance openly and completely.

Legal Foundation

In Gonzales v. O Centro Espírita Beneficente União do Vegetal (2006), the United States Supreme Court unanimously held that sincere religious organizations have a constitutionally protected right to use Ayahuasca as a sacred sacrament. That ruling rests on two pillars: the Religious Freedom Restoration Act (RFRA), which bars the federal government from substantially burdening genuine religious practice, and the First Amendment’s Free Exercise Clause, which protects every American’s right to practice their faith free from government interference.

Pachamama Sanctuary stands on both. Not as a legal shield — as a declaration of who we are.

Compliance at a glance

CHARACTERISTICS

14

ADDRESSED

CRITERIA MET

14

FULLY MET

FOUNDED

2019

YEAR FOUNDED

MEMBERS

5,000+

REGISTERED

SANCTUARIES

2

PHYSICAL LOCATIONS

The 14 characteristics - Pachamama Sanctuary's response

Each characteristic is addressed in full below, with references to supporting documentation.

01

IRS #1

IRS CHARACTERISTIC 1

Distinct Legal Existence

Pachamama Sanctuary is a formally incorporated nonprofit religious organization recognized under United States law as a distinct legal entity. Our Articles of Incorporation establish our independent existence, separate from any individual member, founder, or affiliated organization. We maintain our own federal Employer Identification Number (EIN), organizational bylaws, and a governing Board of Directors.

Referenced Documents: Articles of Incorporation | Church Doctrine & Bylaws

02

IRS #2

IRS CHARACTERISTIC 2

Recognized Creed and Form of Worship

Pachamama Sanctuary holds a formally published Statement of Beliefs centered on the Great Spirit, Pachamama (Mother Earth), and the sacramental use of Ayahuasca as the sacred means by which our members commune with the divine. Our form of worship is structured: each sacred ceremony opens with prayer to the directions and a prayer of protection, proceeds to the offering and consumption of the sacrament, and concludes with prayers, icaros (sacred chants), and meditation — all conducted in accordance with the traditions of our ceremonial lineage. Weekly integration circles further constitute a regular form of communal worship.

Referenced Documents: Statement of Beliefs | Our Sacrament | Ceremony Structure

03

IRS #3

IRS CHARACTERISTIC 3

Definite and Distinct Ecclesiastical Government

Pachamama Sanctuary maintains a clearly defined, multi-tiered governance structure documented in our Church Doctrine. Derek Januszewski serves as founding Pastor, holding spiritual and operational oversight. Ordained Deacons — including Angela Mae Love and Glen Green — assist with spiritual leadership and administration. A Council of Senior Facilitators oversees ceremonial programming. An independent Board of Directors, constituted with a majority of non-employee independent members per nonprofit governance standards, provides institutional accountability. Officers include a President, Secretary, and Treasurer. Initial board composition (confirmed March 2026): Derek Januszewski (President/Pastor); Greg Lake; Joanna [Last Name] — Finance/Money Expert (pending confirmation); Zoe Januszewski — Psychology; Glen Green — Medical (temporary, pending permanent Medical Director). Bylaws are in preparation.

Referenced Documents: Church Doctrine | Our Team

04

IRS #4

IRS CHARACTERISTIC 4

Formal Code of Doctrine and Discipline

Pachamama Sanctuary maintains two complementary formal documents governing doctrine and conduct. Our Church Doctrine establishes theological foundations, ceremony structure, organizational hierarchy, sacred holidays (quarterly solstices), ceremonial dress standards, and our philosophy of propagation. Our Code of Ethics — binding on all facilitators, staff, and ceremonial leaders — establishes enforceable standards covering sacred service, informed consent, professional boundaries, confidentiality, harm reduction, cultural respect, and non-discrimination. NOTE (internal): The Code of Ethics is complete and strong. The formal Church Doctrine page is currently being finalized — Derek Januszewski is completing the theological sections using a generative AI draft which he will edit and publish. This point will be fully satisfied upon publication of the completed doctrine.

Referenced Documents: Church Doctrine | Code of Ethics

05

IRS #5

IRS CHARACTERISTIC 5

Distinct Religious History

Pachamama Sanctuary was founded in 2019 by Derek Januszewski following a profound personal transformation through sacred Ayahuasca ceremony. Our spiritual lineage draws from three of the most revered indigenous Amazonian traditions: the Shipibo, Cofan, and Yawanawa peoples, whose unbroken ceremonial wisdom stretches back thousands of years — including members of the Cofan Nation whose Yagé oral tradition spans over 5,000 years. Since founding, Pachamama Sanctuary has grown to serve over 5,000 registered members across two sanctuaries, becoming one of the most recognized Ayahuasca churches in the United States.

Referenced Documents: Our Ceremonial Lineage

06

IRS #6

IRS CHARACTERISTIC 6

Membership Not Associated with Any Other Church or Denomination

Pachamama Sanctuary is a fully independent religious organization with no affiliation, membership in, or subordination to any other church, denomination, or religious body. Membership is formally established through a signed membership registration form completed prior to any retreat — over 5,000 individuals have completed this process, constituting our recognized member base. We welcome all sincere seekers regardless of prior spiritual background.

Referenced Documents: Membership Registration

07

IRS #7

IRS CHARACTERISTIC 7

Organization of Ordained Ministers

Pachamama Sanctuary maintains a recognized body of ordained clergy. Derek Januszewski holds the office of founding Pastor — the highest ordained position within our church. Angela Mae Love and Glen Green serve as ordained Deacons, having each completed years of dedicated service, apprenticeship, and spiritual formation before receiving ordination. Two additional ordained Pastors are planned for appointment by the end of 2026 to provide ministerial presence at our expanding Florida and Maine locations.

Referenced Documents: Leadership Team | Our Teachers

08

IRS #8

IRS CHARACTERISTIC 8

Ordained Ministers Selected After Prescribed Study

Ordination at Pachamama Sanctuary follows a rigorous documented process. Candidates must demonstrate: deep knowledge of our beliefs and doctrine; extensive personal experience with Ayahuasca ceremony; intimate familiarity with the Ayahuasca Manifesto and lived alignment with its principles; uncompromising personal integrity; and continued spiritual education through traditional plant medicine lineages — including formal dietas with indigenous teachers in the Amazon. Candidates must also complete our two-year ministerial apprenticeship program before being considered for ordination. Full requirements are documented in our Church Doctrine.

Referenced Documents: Ordination Requirements | Apprenticeship Program

09

IRS #9

IRS CHARACTERISTIC 9

Literature of Its Own

Pachamama Sanctuary maintains a growing body of religious literature. Our formally adopted primary spiritual text is the Ayahuasca Manifesto — endorsed and incorporated by resolution of our Board of Directors as our canonical religious literature. NOTE (internal): Confirm the Manifesto is explicitly linked on the Church Doctrine page and listed on the website before publishing the compliance page. Beyond the Manifesto, our Church Doctrine, Statement of Beliefs, and Code of Ethics constitute original written religious publications specific to our organization. Our Blog provides ongoing religious teaching, spiritual commentary, and doctrinal reflection for our membership community. All core documents are publicly accessible on our website.

Referenced Documents: Ayahuasca Manifesto | Statement of Beliefs | Blog & Teachings

10

IRS #10

IRS CHARACTERISTIC 10

Established Places of Worship

Pachamama Sanctuary maintains two established physical sanctuaries where sacred ceremonies and communal worship are regularly conducted. Our primary sanctuary is located at 50 Rabbit Run Lane, Casco, Maine 04015 — a dedicated ceremonial space set within the natural landscape of New England. Our second sanctuary serves the 208 Story Partin Rd., Orlando FL 32833 community with regular retreat programming. Both locations are permanent, dedicated, and continuously maintained for the purpose of religious practice. Additional sanctuary locations are in active development.

Referenced Documents: Maine Sanctuary | Orlando Sanctuary

11

IRS #11

IRS CHARACTERISTIC 11

Regular Congregations

Pachamama Sanctuary maintains an active ongoing congregation of over 5,000 registered members. Our community gathers in two forms. Every Tuesday at 7:00 PM ET, members gather via our Integration Circle — a structured communal meeting for shared spiritual reflection, accountability, and growth. Our retreat-based congregations convene multiple times per month at our physical sanctuaries. This dual structure — digital and in-person — ensures our congregation remains active and spiritually engaged year-round.

Referenced Documents: Weekly Integration Circle | Retreat Schedule

12

IRS #12

IRS CHARACTERISTIC 12

Regular Religious Services

Pachamama Sanctuary conducts regular recurring religious services on two schedules. Our weekly Integration Circle — held every Tuesday at 7:00 PM ET — constitutes a structured weekly service of communal prayer, spiritual teaching, and shared reflection. Our sacred Ayahuasca ceremonies, held multiple times monthly at our Maine and Florida sanctuaries, are our primary sacramental religious service: structured events of opening prayer, reception of the sacrament, sacred chant, and closing prayer, conducted by ordained ceremonial leaders. Our full retreat calendar is published and maintained year-round.

Referenced Documents: Preparation Curriculum | Integration Program | Medical Guidelines

13

IRS #13

IRS CHARACTERISTIC 13

Religious Education and Instruction

Pachamama Sanctuary provides structured religious instruction to all members. Every participant receives formal pre-ceremony preparation covering the theological, spiritual, and physical dimensions of our sacramental practice — including the Dieta (ceremonial dietary preparation), the structure and meaning of ceremony, and the principles of our faith. Following each ceremony, members receive ongoing instruction through our post-ceremony integration program and weekly Integration Circle, where spiritual insights are explored, deepened, and applied to daily life. All sacramental ceremonies are restricted to adults in accordance with our safety doctrine and beliefs.

Referenced Documents: Preparation Curriculum | Integration Program | Medical Guidelines

14

IRS #14

IRS CHARACTERISTIC 14

Schools for the Preparation of Ministers

Pachamama Sanctuary operates a formal two-year ministerial apprenticeship program for individuals called to serve in ordained roles. The program encompasses doctrinal study of our beliefs and literature; ceremonial apprenticeship under senior facilitators; immersive spiritual education including dietas with Amazonian indigenous teachers in traditional tribal settings; and elective formal training in related disciplines such as yoga teacher certification or recognized spiritual study. The program carries a dedicated educational investment of approximately $3,500 per candidate per year, with a fully funded Peru immersion available to those who complete the full two-year commitment. Graduates are eligible for ordination as Deacon or Associate Pastor.

Referenced Documents: Apprenticeship Program | Ordination Requirements

We Serve in the Open

Transparency is a core value of Pachamama Sanctuary. If you have questions about our legal standing, our doctrine, or our practices, we welcome the conversation.

Contact : derek@pachamamaretreats.org. | pachamamasanctuary.org