Jump directly to the Content

Pastor, Church & LawMember access only

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

State Law

§ 6.04.01
Key point 6-04.01. 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.


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 conducting, and the names and addresses of the current directors and officers. A nominal fee usually must accompany the report.

Annual reports ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Table of Contents

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations." Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.