A Declaration of Religious Liberty

Our Legal Foundation, Our Religious Practice, and the Evidence of Both
Pachamama Sanctuary is a religious community. Our right to gather, to worship, and to receive our sacrament rests on the same foundation that protects every faith tradition in this country: the United States Constitution and federal law. This declaration sets out the legal basis for our religious practice, the principles that guide our community, and the evidence that supports both.

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IRS #1

Our Legal Foundation 

Three sources of law protect Pachamama Sanctuary’s religious exercise. 
The First Amendment 
The Free Exercise Clause of the First Amendment guarantees every American the right to live their faith free from government interference. That guarantee is the bedrock on which all other religious liberty protections rest. 
The Religious Freedom Restoration Act 
The Religious Freedom Restoration Act of 1993 (RFRA), codified at 42 U.S.C. §§ 2000bb et seq., prohibits the federal government from substantially burdening a person’s sincere religious exercise unless it can satisfy strict scrutiny. Strict scrutiny requires the government to prove a compelling interest and to show that any restriction is the least restrictive means of advancing that interest. 

Gonzales v. O Centro Espírita Beneficente União do Vegetal 

In Gonzales v. O Centro Espírita Beneficente União do Vegetal, 546 U.S. 418 (2006), the United States Supreme Court applied RFRA in a unanimous decision and held that a sincere religious organization had a constitutionally protected right to use Ayahuasca as a sacred sacrament, even where the Controlled Substances Act would otherwise prohibit it. Federal courts have followed and reinforced that holding in subsequent cases involving entheogenic religious communities. 
A Note on Tax Status 
Religious liberty under the Constitution and RFRA is a separate question from tax classification. Under 26 U.S.C. § 508(c)(1)(a), churches are automatically exempt from federal income tax and are not required to apply to the IRS, file Form 1023, or satisfy any administrative checklist in order to exist as a church. Our religious standing does not depend on any IRS determination, and our protection from interference with sacramental practice does not flow from tax law. It flows from the Constitution and from RFRA. 

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The Three RFRA Elements

When a religious community asserts its rights under RFRA, three threshold questions are examined. Once they are answered in the affirmative, the burden shifts to the government to satisfy strict scrutiny. Pachamama Sanctuary meets all three.

1. Sincerely Held Beliefs

Religious liberty under the Constitution and RFRA is a separate question from tax classification. Under 26 U.S.C. § 508(c)(1)(a), churches are automatically exempt from federal income tax and are not required to apply to the IRS, file Form 1023, or satisfy any administrative checklist in order to exist as a church. Our religious standing does not depend on any IRS determination, and our protection from interference with sacramental practice does not flow from tax law. It flows from the Constitution and from RFRA. 

2. Practices Religious in Nature
Every element of our sacramental work is religious. Ceremonies open with prayer to the directions and a prayer of protection. The sacrament is offered in a consecrated setting, received as sacred communion with the Great Spirit and Pachamama (Mother Earth), and accompanied by icaros (sacred chants) drawn from the unbroken ceremonial wisdom of the Shipibo, Cofán, and Yawanawa peoples. Ceremonies close with prayer and meditation. Our weekly Integration Circle gathers the community for shared spiritual reflection and teaching. This is worship in form and in substance.
3. Substantial Burden of Government Interference
Without access to our sacrament, our central act of worship cannot occur. To prohibit or restrict sacramental Ayahuasca use would not merely inconvenience our members. It would foreclose the very means by which they commune with the divine within our tradition. That is precisely the kind of substantial burden RFRA was enacted to prevent and that the Supreme Court recognized in Gonzales v. O Centro. Once these three elements are established, the burden shifts to the government to satisfy strict scrutiny. In Gonzales, the federal government failed that burden with respect to sacramental Ayahuasca, and the Supreme Court ruled accordingly.

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IRS #3

The Practical Factors Courts Examine 

Beyond the threshold RFRA test, courts and federal agencies focus on a defined set of practical factors when evaluating whether a religious community’s sacramental practice warrants protection. We have built Pachamama Sanctuary around these factors from the start. 
1. Sincerity of Religious Beliefs and Practices 
Our beliefs are publicly stated, doctrinally grounded, and lived out daily. Members do not arrive casually. Each completes a registered membership process, prepares through formal pre ceremony instruction, and engages in ongoing integration work after every ceremony. Our facilitators and ordained clergy have committed years of study, apprenticeship, and immersion with traditional Amazonian teachers. Sincerity here is not merely asserted; it is documented in conduct, training, and continuity. 
2. Structure and Consistency of Sacramental Use 
Our sacrament is administered only within ceremony, only by ordained or apprenticed leaders, and only according to a defined ceremonial structure. Every ceremony follows the same liturgical arc: opening prayer, the sacrament, icaros and meditation, closing prayer. This consistency reflects centuries of indigenous tradition and our own established doctrine. Sacramental use never occurs outside this structure. 
3. Safety Protocols 
Pachamama Sanctuary maintains rigorous safety protocols. All participants undergo medical screening before any ceremony. Pre ceremony preparation includes the traditional Dieta, education on contraindications, and full informed consent. Trained facilitators are present throughout every ceremony. Medical guidelines govern who may participate. Sacramental ceremonies are restricted to adults. Our Code of Ethics, binding on every facilitator and ceremonial leader, sets enforceable standards covering informed consent, professional boundaries, confidentiality, harm reduction, and nondiscrimination. 
4. Controls Preventing Diversion of the Sacrament 
The sacrament is never sold, never distributed outside ceremony, and never given to anyone who is not a registered member receiving it within a sanctioned ceremonial setting. Sacrament is acquired, stored, and administered exclusively under the authority of the church. Ceremonial use is documented. Facilitators are trained and accountable to strict chain of custody discipline. These controls ensure that sacramental Ayahuasca remains within the religious context where it belongs. 

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IRS #4

Evidence of Sincere Religious Practice and Organizational Integrity 

The record below documents Pachamama Sanctuary’s sincerity, structure, and consistency as a religious community. Many of these same categories appear in administrative tax frameworks used to characterize churches, but their real significance for our purposes is what they show: that Pachamama Sanctuary is a fully formed church, with the doctrine, governance, ministry, congregation, sanctuaries, and educational depth of any recognized religious tradition. 
A. Doctrine, Beliefs, and Religious History 
Statement of Beliefs and Form of Worship 
Pachamama Sanctuary holds a published Statement of Beliefs centered on the Great Spirit, Pachamama (Mother Earth), and the sacramental use of Ayahuasca as the means by which our members commune with the divine. Our form of worship is structured. Every 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 prayer, icaros, and meditation, all conducted in accordance with the ceremonial traditions of our lineage. Weekly integration circles further constitute a regular form of communal worship. 
Doctrine and Code of Ethics 
Two complementary documents govern our doctrine and conduct. Our Church Doctrine sets out theological foundations, ceremony structure, organizational hierarchy, sacred holidays (the quarterly solstices), ceremonial standards, and our philosophy of religious propagation. Our Code of Ethics, binding on every facilitator, staff member, and ceremonial leader, establishes enforceable standards covering sacred service, informed consent, professional boundaries, confidentiality, harm reduction, cultural respect, and nondiscrimination. 
Religious History and Lineage 
Pachamama Sanctuary was founded in 2019 by Derek Januszewski following his own profound transformation through sacred Ayahuasca ceremony. Our spiritual lineage draws from three of the most revered indigenous Amazonian traditions: the Shipibo, Cofán, and Yawanawa peoples, whose unbroken ceremonial wisdom stretches back thousands of years. The Cofán Nation’s Yagé oral tradition alone spans more than 5,000 years. Since founding, Pachamama Sanctuary has grown to serve more than 5,000 registered members across two sanctuaries. 
Religious Literature 
Our religious literature includes the Ayahuasca Manifesto, formally adopted by resolution of our Board of Directors as our canonical religious text. Alongside the Manifesto, our Statement of Beliefs, Church Doctrine, 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 available on our website. 
B. Governance and Independence 
Distinct Legal Existence 
Pachamama Sanctuary is a formally incorporated nonprofit religious organization recognized under United States law as a distinct legal entity. We hold our own Articles of Incorporation, federal Employer Identification Number (EIN), organizational bylaws, and a governing Board of Directors. Our existence is separate from any individual member, founder, or affiliated organization. 
Ecclesiastical Government 
Pachamama Sanctuary maintains a clearly defined, multi tiered governance structure documented in our Church Doctrine. A founding Pastor holds spiritual and operational oversight. Ordained Deacons assist with spiritual leadership and administration. A Council of Senior Facilitators oversees ceremonial programming. An independent Board of Directors, constituted with a majority of independent members consistent with nonprofit governance standards, provides institutional accountability. Officers include a President, Secretary, and Treasurer. 
Independence 
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 registration form completed prior to any retreat. More than 5,000 individuals have completed this process, constituting our recognized member base. We welcome sincere seekers regardless of prior spiritual background. 
C. Ordained Clergy and Ministerial Formation 
Body of Ordained Clergy 
Pachamama Sanctuary maintains a recognized body of ordained clergy. The founding Pastor holds the highest ordained office within our church. Ordained Deacons serve in spiritual leadership roles after years of dedicated service, apprenticeship, and spiritual formation. Additional ordained ministers are planned for appointment to support our two sanctuaries. 
Ordination Standards 
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. 
School 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 recognized spiritual study or yoga teacher certification. The program carries a dedicated educational investment of approximately $3,500 per candidate per year, with a fully funded immersion in Peru available to those who complete the full two year commitment. Graduates are eligible for ordination as Deacon or Associate Pastor. 
D. Worship, Sanctuaries, and Congregation 
Established Places of Worship 
Pachamama Sanctuary maintains two established physical sanctuaries where sacred ceremonies and communal worship are regularly conducted. Our primary sanctuary at 50 Rabbit Run Lane, Casco, Maine 04015 is a dedicated ceremonial space set within the natural landscape of New England. Our second sanctuary at 208 Story Partin Road, Orlando, Florida 32833 serves the southeastern 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. 
Regular Congregation 
Our active congregation of more than 5,000 registered members gathers in two consistent forms. Every Tuesday at 7:00 PM Eastern Time, members gather via our Integration Circle, a structured communal meeting for shared spiritual reflection, accountability, and growth. Our retreat congregations convene multiple times per month at our physical sanctuaries. This dual structure, digital and in person, ensures that our congregation remains active and spiritually engaged year round. 
Regular Religious Services 
Pachamama Sanctuary conducts regular recurring religious services on two schedules. Our weekly Integration Circle, held every Tuesday at 7:00 PM Eastern Time, constitutes a structured weekly service of communal prayer, spiritual teaching, and shared reflection. Our sacred Ayahuasca ceremonies, held multiple times per month 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. 
E. Religious Education and Instruction 
Pachamama Sanctuary provides structured religious instruction to every member. Each 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.

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IRS #5

We Serve in the Open 

Transparency is a core value of Pachamama Sanctuary. Our beliefs, our doctrine, and our practices are public. We do not hide what we are or what we do. If you have questions about our religious standing, our doctrine, or our sacramental practice, we welcome the conversation.

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.

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