# 🌱 UNA
Anyone can attach a UNA to their wallet, multi-sig or DAO to protect their personal assets from their web3 activities and qualify for tax benefits as a 501(c)(3) or other advantaged entity.
An unincorporated non-profit association (UNA) is a format for protecting assets and giving a legal identity to projects serving a social purpose. Open source software projects and others that benefit the public over generating profits can qualify as an UNA under state law.
UNAs can be created by two or more members through agreement without the need for state filing. They therefore are friendly alternatives to formal registration as a legal entity with the State with many of the same benefits but also greater anonymity for members.
# On-chain Formation
Wrappr provides a form of UNA agreement that is drafted to attach to accounts through minting an NFT and provide qualified code deference, stored on Ethereum and IPFS (Delaware copy (opens new window), Wyoming copy (opens new window)).
Examples of DAO UNAs in the wild include Idle DAO (opens new window) and LexDAO (opens new window). Legal authors (opens new window) have also argued that groups defined by a notable public purpose and organized via smart contracts should already have limited liability for their membership as UNA, such as the original Moloch DAO (opens new window).
# Extra Notes
If an UNA agreement is silent, model law (opens new window) prohibits transfers of membership interests by default.
Care should be taken when distributing assets to UNA members as this may prevent it from retaining its limited liability as a non-profit venture. Note, however, UNAs may engage in activities that produce profit so long as they are in furtherance of the non-profit purpose.