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You don't need to register an unincorporated association, and it doesn't cost anything to set one up. Individual members are personally responsible for any debts and contractual obligations.
An 'unincorporated body' is an organisation set up through an agreement between a group of people who come together for a reason other than to make a profit. Unincorporated bodies or associations do not have legal personality and therefore cannot own land in their own right.
The one most commonly used is the 1099-MISC. The IRS requires individuals, churches, and organizations (profit or nonprofit) to use this form to report specific kinds of taxable income paid to individuals and unincorporated entities.
An unincorporated association may be a for- profit or nonprofit group, such as a partnership, social club, charitable group, mutual aid society, homeowners association, labor union, political group, or religious society.
Therefore, an unincorporated association cannot enter into contracts in its own name, or own land, or employ people, or sue or be sued. The members of the unincorporated association do these things on behalf of the association.
An unincorporated association is not a legal entity. It is an organisation of two or more persons, who are the members of the association. The membership may change from time to time. The members agree, usually in a written constitution, to co-operate in furthering a common purpose.