Tag Archives: Religious use

Conditional Use Permits

Conditional Use Permits As with most things in real estate, especially when dealing with Special Use Property, it all comes down to highest and best use. Both of which have their roots in the zoning ordinances. In other words, what uses are permitted on the property. Sometimes a Special Use property is permitted by right, or “Grandfathered”. Other times, a Conditional Use Permit is required. Although a permit sounds simple enough, don’t let the name fool you. A Conditional Use Permit can be a long and expensive process with no […]

Read More

What Defines a Church?

Defining a Church? What is a Church? Recently, a potential buyer approached a City Planner asking what their Temple could and could not do on a particular piece of property. A disagreement arose between them as the person at the City kept referring to Church use, while the interested party kept trying to correct them in stating that they were not a Church, but a Temple. The question arose as to what is a church and how does it affect property use? The dictionary doesn’t help much when it defines […]

Read More

Why Use Bushore Real Estate

Why use Bushore Real Estate; here are a few reasons. We are a father and son California Real Estate team with offices in northern and southern California. We specialize in nearly all matters concerning Church Real Estate, including religious, nonprofit and tax-exempt organizations. Over decades of carving out a name for ourselves among church groups, we found a niche with locating and/or uniting church property buyers, sellers, landlords, and tenants. Along the way, our skills have been fine-tuned covering all aspects of forming, maintaining, merging and dissolving nonprofit organizations and […]

Read More

Churches and Unrelated Business Income Tax

Churches and Income Tax This article briefly describes how Unrelated Business Income Tax (UBIT) affects churches, although much of what follows generally applies to all tax-exempt organization. Defined: According to the IRS, Unrelated Business Income is income from a trade or business, regularly carried on, that is not substantially related to the exempt purpose that is the basis of the organization’s exemption. An exempt organization that has $1,000 or more of gross income from an unrelated business must file with the IRS and must pay estimated tax if it expects […]

Read More

Churches and Property Tax Exemptions

Church Property Tax ExemptionsCounties throughout California are looking to churches as a way of increasing their revenue. One way to do so is by revoking all or part of an organization’s property tax exemption. Generally speaking, once a property has been classified as exempt, there is no specific guarantee the organization will continue to be exempt from the general tax levy against their property.In General:Churches are not exempt from special assessments, but only from taxes. Taxes are imposed on both real and personal property; with very few exceptions, special assessments […]

Read More

Church Officer and Director Liability

Liabilities of being a Board MemberMore often than not, I attend church council meetings that require some action be taken by the church board that results in some form of a corporate resolution. In many cases, the board members present can’t tell me who the officers or directors of the corporation are, or whether or not a quorum is present to ratify their actions. In my attempt to walk the board through the legal impact of their corporate bylaws, many are surprised to hear of the effect that a particular […]

Read More