Unincorporated churches are Unregistered churches that have chosen to reject IRS 501(c)3 status and remain a non-tax-exempt church. Opinions have raged over whether or not a church should incorporate under the legal statutes of the United States and the individual States, but some churches have decided to forego the temporal benefits of incorporation.
A famous landmark incident concerning Unincorporated churches is the Indianapolis Baptist Temple tragedy in 2001. The IRS seized the church’s property at gunpoint over an alleged refusal to withhold taxes from employees’ paychecks. As a result, a nationwide movement to resist government registration and IRS recognition emerged, prompting the creation of the Unregistered Baptist Fellowship.
For more information on Unregistered churches, please check some of the churches that are listed with that tag. Like many dissident positions, those who take this stance are very enthusiastic about it, and will likely be willing to share their reasons for taking this controversial position.