Inspection
Key point 6-03.01. Church members generally have no right to inspect church records unless such
Corporation
Who Owns a Church’s Accounting Records?
Key point 6-03.06. A church ordinarily should retain custody and control over its accounting records.
Dissolution
Key point 6-15. The procedure for dissolving an incorporated church is specified by state nonprofit
Merger and Consolidation
Key point 6-14. Two or more religious congregations can merge or consolidate. In a merger,
Corporations
The legal disabilities connected with the unincorporated association form of organization persuade many churches to
Powers of a Local Church
It often is necessary to determine the nature and extent of a church’s powers, for
Members—Personal Liability
It is a fundamental characteristic of corporations that individual members will not be personally responsible
Officers, Directors, and Trustees—Personal Liability
Traditionally, the officers and directors of nonprofit corporations performed their duties with little if any
Church Names
Key point 6-05. A church name is a valuable property right that is protected by
Church Records
Key point 6-03. State nonprofit corporation laws generally require incorporated churches to maintain certain kinds
Officers, Directors, and Trustees—In General
Churches and religious organizations conduct their temporal and spiritual affairs through individuals. State laws generally
Sample Corporate Transition Checklist
This checklist outlines the details of a corporate merger.
When Two Churches Become One
The legal ins and outs of church mergers, acquisitions, and donations/dissolutions.
Church Property – Part 1
A church corporation that was reinstated after having been dissolved for failure to submit an annual corporate report to the secretary of state should be treated as a corporation.
Church Business Meetings
A Washington court ruled that a church's election of new board members was legally invalid.
What Church Treasurers Should Know About Corporations Sole
Most states do not allow for these, nor are they beyond government regulations.
Constitution, Bylaws and Charters
An Ohio court ruled that a church's board of trustees had been properly ousted and replaced with a new board in a specially-called business meeting.
Church Records
A Colorado court ruled that a church member's legal authority to inspect church records pursuant to state nonprofit corporation law ended when his membership was revoked.
Church Records
A New York court ruled that members of a nonprofit corporation had a "proper purpose" in asking to see various records of the corporation.
Unincorporated Churches
A federal court in the District of Columbia dismissed a discrimination lawsuit that had been brought against a Catholic church and school on the ground that they were "unincorporated entities" that could not be sued.