In July 1965, Peoples Temple filed Articles of Incorporation as a non-profit corporation in Mendocino County in Northern California. The Secretary of State of California officially certified the corporation on November 26, 1965.
On November 23, 1965, as part of Peoples Temple’s certification as a non-profit corporation “organized and operated exclusively as a religious organization,” the State Franchise Tax Board granted the Temple tax exempt status under state law. Temple files also included a copy of the State Franchise Tax Board letter – dated March 13, 1967, but confirming an exemption of July 30, 1946 – extending similar tax exempt status to the Temple denomination, the Disciples of Christ.
On December 14, 1970, the board of directors of Peoples Temple – James W. Jones, Marceline M. Jones, and Archie J. Ijames – approved by-laws governing the corporation on a unanimous vote.