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

Transferring Church Property

§ 7.05
Key point 7-05. An incorporated church generally can transfer title to church property, following authorization of the transaction pursuant to the church's governing document, by means of a deed that identifies the church by its corporate name and that is signed by one or more authorized officers. In most states, an unincorporated church can transfer title in the same manner as an incorporated church. In some states unincorporated churches must select trustees to hold and transfer title to church property.

Since one of the attributes of a corporation is the ability to hold title in the corporate name, it is a good practice for an incorporated church to identify itself as a corporation in deeds, mortgages, contracts, promissory notes, and other ...

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