Characteristics
Key point 6-01.01. Unincorporated associations have no legal existence and as a result cannot sue
Nonprofit
Dissolution
Key point 6-15. The procedure for dissolving an incorporated church is specified by state nonprofit
Immunity Statutes
Key point 6-08. State and federal laws provide limited immunity to uncompensated officers and directors
Officers, Directors, and Trustees—Personal Liability
Traditionally, the officers and directors of nonprofit corporations performed their duties with little if any
Officers, Directors, and Trustees—In General
Churches and religious organizations conduct their temporal and spiritual affairs through individuals. State laws generally
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
Other Religious Organizations
Key point 5-01.03. Federal tax law refers to several kinds of religious organizations in addition
When Church Business Meetings Go Electronic
What to do if phone and Internet tools are used for off-site participants.
Pennsylvania Teacher Granted Unemployment
Court rules that teacher terminated from church-affiliated school is eligible for unemployment benefits.
Protecting Your Tax-Exempt Status
Understand the requirements of your tax-exempt status.
Legislation Drops Cell Phones from “Listed Property”
But churches should await IRS guidance before changing record-keeping policies.
News You Can Use
Congress to consider creative solutions for maintaining funding.
Governing Well
What every church leader should know about bylaws.
Q&A: Pastor’s Taxable Income?
A no-interest loan to a pastor brings up a number of issues.
Taxation—Church Property
A Kansas court denied a property tax exemption to a church that allowed a for-profit corporation to conduct a child care program on church property.
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 Membership
The Alabama Supreme Court ruled that a dismissed church member no longer had a legal right to inspect church records.
Recommendations of the Panel on the Nonprofit Sector
Church Law and Tax 2005-09-01 Recommendations of the Panel on the Nonprofit Sector Richard R.
Church Business Meetings
A Missouri court ruled that a church's board of directors was not properly elected in accordance with the state nonprofit corporation law, and therefore had to be removed.