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Church of the Celestial Heart is a federally recognized 501(c)(3) religious nonprofit organization (EIN 87-2876789). Donations are tax-deductible to the extent permitted by law. The Church is a registered religious organization operating under the Religious Freedom Restoration Act (RFRA), 42 U.S.C. § 2000bb, and holds active registration with the U.S. Drug Enforcement Administration (DEA) for the sacramental use of Daime (Ayahuasca) in its religious ceremonies. The Church's sacramental practices are conducted exclusively within the context of its sincere religious traditions and in accordance with all applicable federal requirements.

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