Nonprofit Law for Religious Organizations

Nonprofit Law for Religious Organizations: Essential Questions & Answers is a hands-on guide to the most pertinent and critical legal issues facing those who lead and manage religious tax-exempt organizations with an emphasis on tax, employment, property and constitutional law. This timely book is a response to the need for guidance, direction, and clarification of legal and tax laws affecting churches and other religious organizations.

Part I Creation of a Nonprofit Organization 1 Chapter 1 Nonprofit Organizations—Generally 3 Chapter 2 Governance: Principles and Documents 13 Chapter 3 Religious Nonprofit Organizations and Churches—Generally 27 Chapter 4 Administration of a Congregational Church 35 Chapter 5 The Board of Directors 43 Chapter 6 Conflicts of Interest 53 Chapter 7 Expenditure of the Religious Nonprofit Organization’s Funds 59 Chapter 8 Acquiring Tax-Exempt Status 67 Chapter 9 The IRS Annual Information Return 97 Part II Ministers, Employees, and Volunteers 107 Chapter 10 Clergy, Ministers, and Pastors 109 Chapter 11 Employee Rights 127 Part III Operation of a Religious Nonprofit Organization 139 Chapter 12 General Operations 141 Chapter 13 Charitable Giving Rules 147 Chapter 14 Combinations of Entities 175 Chapter 15 Liability of Religious Organizations 199 Chapter 16 Insurance Coverage Considerations 207 Chapter 17 Real Property and the Religious Nonprofit 213 Chapter 18 Competition and Commerciality 219 Chapter 19 Intellectual Property 233 Chapter 20 Lobbying and Political Activities 239 Chapter 21 Employee Compensation 249 Chapter 22 Intermediate Sanctions 273 Chapter 23 Unrelated Business Activities 293 Chapter 24 IRS Audits of Religious Nonprofit Organizations 313 Part IV The Constitution, Religious Freedom, and Interaction with the Government 325 Chapter 25 Protection of Religious Liberties 327 Chapter 26 Guidance on Partnering with the Federal Government 333 Index 347