Legal Description Archives - Page 3 of 4 - Bushore Church Real Estate

Group Tax Exemptions

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

While often used interchangeably, “nonprofit,” “tax-exempt,” and “501(c)(3)” have distinct meanings under the law and different legal obligations. Nonprofit organizations are created under state law but are not automatically tax-exempt from state sales and income taxes without filing for such an exemption through the Franchise Tax Board. Additionally, organizations are given tax-exempt status from federal income tax under federal law, through the Internal Revenue Service. Group Exemption:A group exemption affords the opportunity for a nonprofit organization to share the tax-exemption of another 501(c)(3) without the need for each entity to […]

Selling Church Property

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

Assuming your congregation is incorporated and has decided that it’s time to sell your property, several steps need to be taken to make sure that endeavor is handled responsibly. This involved acting in the best interest of the congregation/corporation, the governing documents, and the applicable state laws. Ownership:Not all churches own their property. Your real property may be owned by your denomination, regional office, synod, or similar as opposed to your congregation. How title to the property is held will most likely be set forth in a recorded deed that […]

Extension Cords

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

When someone suffers an injury, regardless of whether they are a tenant, contractor, church member, visitor, or trespasser, your church may be liable. Although the Court will take into consideration the reason someone was on the property when they were injured, that doesn’t necessarily protect you from trespassers. This is particularly relevant when a dangerous condition is known to exist, but no steps are taken to correct it. A church owner can be liable if found to be is negligent in the failure to use reasonable care to keep the […]

General Plan vs. Zoning

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

All property has an underlying or specific zone wherein the City or County has outlined in its General Plan for all zones within its jurisdiction. These zones indicate what the general, current, or future use of the land in a particular area will be. The purpose of this is to maintain continuity throughout the city while providing for the health, safety, morals, and general welfare of its residents. In short, it prevents things such as a steel mill from taking place in the middle of a neighborhood. Notwithstanding, the underlying […]

Endowments

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

Per Investopedia, “an endowment is a donation of money or property to a nonprofit organization, which uses the resulting investment income for a specific purpose. An endowment can also refer to the total of a nonprofit institution’s investable assets, also known as its “principal” or “corpus,” which is meant to be used for operations or programs that are consistent with the wishes of the donor(s). Most endowments are designed to keep the principal amount intact while using the investment income for charitable efforts. Taxation:When the donated endowment accrues dividends, capital […]

ADA Deficiencies in Churches

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

As per the United State Department of Justice Civil Rights Division, the Americans with Disabilities Act, (“ADA”), was modeled after the Civil Rights Act of 1964, which prohibits discrimination on the basis of race, color, religion, sex, or national origin – and Section 504 of the Rehabilitation Act of 1973 — the ADA is an “equal opportunity” law for people with disabilities. To be protected by the ADA, one must have a disability, which is defined by the ADA as a physical or mental impairment that substantially limits one or […]

Clergy-Penitent Privilege

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

Although informally referred to as the Priest-Penitent Privilege, the following applies to all clergy, i.e. a priest, minister, religious practitioner, or similar functionary of a church or of a religious denomination or religious organization. In general, any conversation had with or amongst religious leaders (assuming that they are acting in their religious capacity) cannot be brought into court. Each religion may have its own internal governance concerning the preservation of confidence which goes beyond that of the California Evidence Code. Confidential Communications:California defines a “penitential communication” as a communication made in […]

CONFLICTS OF INTEREST

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

Serving as an officer, director, trustee, elder, or pastor of a church comes with certain responsibilities. The most important of which is acting in good faith in the best interest of the church. In short, when servicing is such a position on the church council/board, one must not act in their interest at the expense of the church by usurping a corporate opportunity, having an interest in a particular transaction, or competing with the corporation to advance one’s personal interest. Conflicts of interest often arise when entering into a transaction […]

HOMEOWNER’S EXEMPTION

Church Real Estate, Exemption, Judgment Creditor, Legal Description, Lot Line, Parcel, Property tax, Real Property, Subdivision, Tax Map

The California Constitution provides for a Homeowners’ Property Tax Exemption which is a $7,000 reduction of the taxable value of your principal residence. Upon qualification, this can amount to a cost saving of approximately $70 each year on your property taxes. In addition to this cost savings, the primary benefit is the protection it provides from a judgment creditor. Timing:To qualify, the property must have been the principal residence of the owner as of January 1 of that particular tax year. Although there is no cost to file for the […]

WHAT IS PROBATE

Church Real Estate, Legal Description, Lot Line, Metes and Bounds, Parcel, Real Property, Subdivision, Survey, Tax Map

In simplified terms, probate is the legal process of settling the financial affairs of a deceased individual after they die via court supervision; i.e. the distribution of their assets and payment of their debts. On average, probate in California takes about twelve to eighteen months. However, if problems arise, the process can much longer. The Will:Often, this entire process pivots on the existence of a Will, if it can be located, its contents, and its validity will dictate the parties and actions to be taken. In short, a Will is […]

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