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

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

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

4. 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 http://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf

5. Question What type of Corporation is your church?

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

7. Investing in a young person Impacts the future

8. Articles of Incorporation 1.Secretary of State website 2.Complete Religious Incorporation Sample 3.Pay $30 fee http://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf

9. 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 http://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf

10. Provide for the Poorest in California And Expect a Blessing!

11. 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

12. 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

13. Corporate Status? Check your Corporate status by logging onto www.sos.ca.gov www.sos.ca.gov Click on Business Entities Click on Business Search Enter Corporate Name Status should be “Active”

14. Changing lives Changing lives One camper at a time

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

17. IRS Do not file form 990 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

18. 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

19. Giving that Offers a Message of Hope! www.csbc.com Judy Logan, Attorney California Southern Baptist Convention jlogan@csbc.com559.229.9533

20. 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! http://www.csbc.com/financialmatters/article2256 42c5157600.htmP http://www.csbc.com/financialmatters/article2256 42c5157600.htmP