The Internal Revenue Service has denied 501(c)(3) exemption as a church to a group whose sacrament is based on use of a hallucinogenic drug. The IRS has said it is neither organized nor operated exclusively for charitable purposes and also fails the associational test for a church. The organization’s articles of incorporation, according to the redacted version of the denial letter published in the EO Tax Journal , said its purposes included “offering the public access to spiritual growth, development and healing through the sacred sacrament of D provided under the guidelines of *** traditions and cultural values.” It also provides education, guidance and support to ceremony participants...