Yearly Archives: 2023

Independent Contractors

Blogroll, , , , , , , , , ,

Individuals who are “independent contractors” are not considered employees for wage and hour purposes. California Assembly Bill 5 addresses the “employment status” of workers when the hiring entity claims the worker is an independent contractor and not an employee. Additionally,  Assembly Bill 2257, enacted in 2020, intended to clarify AB 5 and provide additional exemptions to the test for determining whether an independent contractor has been misclassified as an employee. Why it Matters:California’s labor law protects employees, but not independent contractors. Additionally, employees can go to state agencies such as […]

Read More

Group Tax Exemptions

Blogroll, , , , , , , , , ,

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 federallaw, 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 seek […]

Read More

Selling Church Property

Blogroll, , , , , , , , , ,

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 lead will most likely be set forth in a recorded deed that […]

Read More

Extension Cords

Blogroll, , , , , , , , , ,

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 […]

Read More