Legal Compliance made easy for Churches. Legal Compliance made easy for Churches. Judy Logan, Director Attorney Strategic Giving California Southern Baptist.

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Presentation transcript:

Legal Compliance made easy for Churches. Legal Compliance made easy for Churches. Judy Logan, Director Attorney Strategic Giving California Southern Baptist Convention

The Magic Three 1.Secretary of State of California 2.Internal Revenue Service 3.State Franchise Tax Board

When the Media goes Home Your Disaster Relief Team will still be there

Secretary of State File Articles of Incorporation File Articles of Incorporation Create Bylaws – Rules for church- do not file bylaws Create Bylaws – Rules for church- do not file bylaws File Restated Articles File Restated Articles File Statement of Information File Statement of Information

Question What type of Corporation is your church?

Nonprofit Religious Corporation Answer Beware of Fraud!!!!!

Investing in a young person Impacts the future

Articles of Incorporation 1.Secretary of State website 2.Complete Religious Incorporation Sample 3.Pay $30 fee

Amending your Articles Secretary of State website Secretary of State website Complete Restated Articles of Incorporation Sample Complete Restated Articles of Incorporation Sample State the name exactly as it is on record State the name exactly as it is on record Pay the $30 fee Pay the $30 fee

Provide for the Poorest in California And Expect a Blessing!

Statement of Information Secretary of State website Secretary of State website File within 90 days then file every 2 years File within 90 days then file every 2 years Pay $20 fee Pay $20 fee 3 Officers for your Corporation 3 Officers for your Corporation

Statement of Information Corporate Name & Number Corporate Name & Number Address of Principal Office Address of Principal Office President, Secretary & Treasurer President, Secretary & Treasurer Agent for Service of Process Agent for Service of Process

Corporate Status? Check your Corporate status by logging onto Click on Business Entities Click on Business Search Enter Corporate Name Status should be “Active”

Changing lives Changing lives One camper at a time

IRS Magic 3 Tax Exemptions 1.General Exemption for all churches. 2.Umbrella of CSBC affiliated church. 3.Stand alone 501(c)3 status.

IRS Do not file form Request Cooperating Church letter from CSBC 2.Request copy of tax exemption letter from CSBC 3.Send Church letter on letterhead to IRS asking for tax exemption; include letters from CSBC

State Franchise Tax Board 1.Request Cooperating Church letter from CSBC 2.Request copy of tax exemption letter from CSBC 3.Send Church letter on letterhead to IRS asking for tax exemption; include letters from CSBC

Giving that Offers a Message of Hope! Judy Logan, Attorney California Southern Baptist Convention

Legal Compliance Made Easy for Churches. Legal Compliance Made Easy for Churches. This workshop is made possible because of your gifts through the Cooperative Program Please complete your Guidestone Compensation Survey today! 42c htmP 42c htmP