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Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

State Law

Volume 2 . Chapter 6 . § 6-04.1
Key point 6-04.1. Churches may have a number of reporting requirements under state law. One of the most important is the filing of an annual corporate report with the office of secretary of state. This requirement applies to incorporated churches in many states. Failure to comply with this requirement can cause the church's corporate status to lapse.

1. Annual Corporate Report

Many state nonprofit corporation laws require the filing of an annual report with the office of secretary of state. Generally, this report calls for the name of the corporation, the address of its registered office in the state of incorporation and the name of its registered agent at such address, a brief statement of the nature of the affairs that the corporation is actually ...

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