Church 501(c)(3) Application: A Guide to IRS Form 1023
A church 501(c)(3) application isn’t legally required, but many churches file one anyway. Learn why, and how the Form 1023 process works.
Yearly Archives: 2026
Church’s and the Attorney General
California’s Attorney General has real oversight power over religious nonprofits. Learn when your church needs AG approval for a merger, sale, or major transfer of assets.
Group Tax Exemptions
How group tax exemptions let a nonprofit share another organization’s 501(c)(3) status without filing its own separate IRS application.
Does Your Church Need to Apply for Tax-Exempt Status? A Decision Guide
Does your church need to apply for tax-exempt status? While churches qualify automatically under IRS Section 501(c)(3), California requires a separate application to the Franchise Tax Board. Without state recognition, your church remains a taxable entity under the Revenue and Taxation Code.
Churches and Unrelated Business Income Tax
How unrelated business income tax applies to churches, including debt-financed rental property, thrift shop sales, and bingo exceptions.
Trust vs. Estate in California: What Property Owners Need to Know to Avoid Probate
Trust vs. Estate — most people don’t realize how much this one distinction determines whether a California property transfers in weeks or gets tied up in court for a year or more
Prescriptive Easement: Old Gate, New Problem for Churches
How a neighbor’s gate into a church parking lot can become a prescriptive easement—and what California churches must do to prevent or reverse it.
Subdivision Map Act: California’s Land Division Requirements
Simply put, the California Subdivision Map Act (“SMA”) is the law that regulates how land may be divided into smaller parcels for development. It applies to all subdivisions in California, regardless of whether the resulting parcels are intended for residential, commercial, or industrial use. The SMA provides the legal structure cities and counties must follow when regulating land division, making it essential for any developer or property owner who intends to create new parcels. Purpose of the Subdivision Map Act The purpose of the Subdivision Map Act is to ensure […]
Legal Parcels of Land in California: Parcel Creation Guide
A clear guide to how legal parcels of land are created and verified in California, including deeds, surveys, subdivision maps, parcel maps, and certificates of compliance.
Appraisals vs Market Evaluations
Appraisals and market evaluations serve different legal purposes for churches and nonprofits. Here’s when a USPAP-compliant appraisal is required versus when a broker’s market evaluation is enough.