Yearly Archives: 2020

Restricted donations — hand placing a coin into a church-shaped collection slot

Restricted Donations: Rules Every Church Should Know

Restricted donations bind a church to spend the gift exactly as the donor intended — spend it elsewhere and you risk a breach of fiduciary duty claim. Here’s how to tell a restricted gift from an unrestricted one, and the only lawful ways to change course.

Read More

Churches and for-profit tenants: a commercial lease over a church property

Churches and For-Profit Tenants: How Leasing Affects Your Exemption

When a church leases space to a for-profit tenant, its property tax exemption is suddenly at risk. Here’s how California’s Church, Religious, and Welfare exemptions differ, and what leasing to the wrong tenant can cost your congregation.

Read More