Kirk Carmichael is the CEO and Founder of Unincorporated Associations and a visionary leader with a heart for people and a passion for teaching the truth about taxes. In 1999, he launched a transportation company that grew to over $40 million in annual sales. A decade later, in September 2009, he discovered how the U.S. tax system truly operates and the limited scope of who it applies to. By restructuring his corporate framework into an Unincorporated Association, Kirk has successfully operated with zero tax liability since 2009.
Known for his patience, clarity, and ability to create effective systems, Kirk dedicates his work to empowering others with the same knowledge and tools. His willingness to share openly, paired with his leadership, continues to inspire people to step into truth and freedom.
Albert Thomas brings over 35 years of experience in relationship marketing, building lasting connections through trust and attention to detail. Passionate about helping others succeed, he combines expertise with a people-first approach to deliver excellence.
Jason Jehorek brings over 30 years of expertise, specializing in project management, guiding teams and streamlining complex systems. Known for his ability to work through challenges and refine processes, he ensures efficiency and success in every project.
We’ve built more than a partnership; we’ve built a family of trust and collaboration. Each of us brings unique strengths — the patience to simplify what seems overwhelming, the precision to refine systems that truly work, and the care to ensure every detail matters. Together, those strengths form a whole far greater than the sum of its parts.
Tax Exempt EIN Number: EIN Number assigned with 575-E status.
Complete Control Over Membership: As a member, you have the final say over all transactions and activities.
Privacy: Your association is not publicly listed, ensuring your complete privacy.
Asset Management: Assign ownership of property (vehicle, house, bank account, etc) to the association to limit/eliminate personal liability.
Easy Transfer of Assets: Sale or transfer of assets is made simple via membership resignation and reassignment as opposed to subjecting the asset to taxes and fees of selling the asset.
Minimal Ongoing Costs: Lifetime registration with no annual fees (vs Corp. & LLC’s are $800 per year)
All the documents you need for UNA & ROE — provided.
Your UNA in as little as 1 day!
Lifetime Support!
Online Member Community
UNA Training twice per week!
ANSWER: An Unincorporated Nonprofit Association (UNA) is a legal structure recognized under U.S. law where two or more people join together for a common nonprofit purpose but do not formally incorporate as a nonprofit corporation.
A UNA can legally hold real estate, money, property, equipment, contracts, and intellectual property in its own name. This is one of the biggest advantages of formalizing even a simple group under the UNA framework.
ANSWER:The Federal income tax came into being with the approval of the 16th Amendment on February 3, 1913. It’s called a Federal income tax because it is a tax on the Federal government and not the American citizens. The tax only applies to residents of Washington DC and Federal employees. The reason why most people owe the tax is not because of the tax itself but because they sign yearly contract with the IRS agreeing to owe the tax.
ANSWER: Most certainly! It was a common understanding that the day the 16th Amendment was passed on February 3, 1913 that the tax did not apply to anybody that resided in the 50 states (there were 48 states in 1913 at the time).
ANSWER: The US Constitution of 1789 still is in effect today. In Article 1, Section 9, Clause 4 of our Constitution exists a protection against a Federal tax on all American people residing in any State in the Republic. In 1790, there was an agenda to place a National government in a corporate territory of 10 square miles naming it Washington DC. It became a separate jurisdiction other than the Constitutional Republic. So, when the 16th Amendment was passed, a law applying only to residents of Washington DC and Federal employees, it is when people volunteer to sign a contract with the IRS they forfeit their Constitutional right.
ANSWER: The IRS will send a letter to you for a given year if a tax return contract is not signed because A) you showed money reported to your social security number that year and B) you fall under their jurisdiction as a “taxpayer” because you established a prior contractual relationship.
ANSWER: You can remove yourself from the IRS jurisdiction by sending them a Revocation of Election affidavit and you can remove reporting to your social security number by forming an Unincorporated Nonprofit Association.
ANSWER: An Unincorporated Association is not subject to the IRS statutes and codes or the laws of Washington DC. The definition of the word “corporation” means to cooperate. Unincorporated means to not cooperate or not be under the jurisdiction. As it relates to Washington DC the Unincorported Association is not tied to anybody’s social security number which is formed by the government through a birth certificate and lodged in Washington DC.
ANSWER: The IRS uses a different dictionary than you and I use. The IRS defines the word “nonprofit” to appear to be restricted in scope of use but in reality being a nonprofit does not mean it does not make a profit. Being unincorporated it is not subject to the IRS’ statutes and codes and also not restricted to their scope of terminology.
ANSWER: The IRS uses a different dictionary than you and I use. When the IRS uses the word “income” they are referring to corporate excise tax, not a private civilian earning wages. The “FEDERAL” income tax was a tax levied onto the FEDERAL government and not onto individual American citizens residing in the 50 republic states.
ANSWER: The IRS uses a different dictionary than you and I use. When the IRS uses the word “US citizen” they are referring to your social security number, a legislatively created fiction, lodged in Washington DC, not a citizen residing in the 50 states. A citizen living in the 50 states is titled a State Citizen or an American National. The IRS actually has a term for somebody living outside of Washington DC and its a strange term called a “nonresident alien”.
ANSWER: No, there are no liability for individual members. The are a private member association protected by the organization.