What Type of Business Entity Is Right for Your Church?
A comparison of entity types for churches — unincorporated association, LLC, corporation, and nonprofit corporation — and the liability and tax tradeoffs of each.
Yearly Archives: 2026
Real Property Ownership by Unincorporated Associations
How unincorporated associations can hold title to real property in California. Understand the legal risks, liability exposure, and why most churches should incorporate before acquiring real estate.
R&T Code 214.6 Church Property Tax Exemption Explained
California church property tax exemption rules are often misunderstood. Learn how R&T Code 214.6 works, when shared use becomes taxable, and how churches can stay exempt.
SB 1454 Church Security Requirements
SB 1454 church security requirements now apply to California ministries. Learn what triggers BSIS oversight and how to keep your team compliant.
What Churches Need to Know About Copier Agreements
Copier leases, financing, and purchases each carry different consequences when a church closes or merges. Here’s what to weigh before signing.
How to Close a Church in California: Legal Steps for Dissolving a Religious Nonprofit
Closing a California church involves more than locking the doors — a formal vote, winding up affairs, distributing assets to another nonprofit, and filing with the state. Here’s what the process actually requires.
Deductible Donations for Congregation Members
The IRS rules for deductible church donations, including the $250 written acknowledgment requirement and what makes a contribution tax-deductible.
FinCEN Real Estate Reporting
Starting in 2026, cash real estate purchases trigger new federal reporting requirements — but a March 2026 court ruling has currently paused enforcement. Here’s what buyers, sellers, and families handling inherited property need to know.
Cell Tower Lease Buyouts for Churches
Cell tower lease buyouts for churches often trade short-term cash for a permanent easement — here’s what churches risk losing before signing
Parsonage Property Tax Exemption
In California, a parsonage is not automatically exempt from property taxes—churches must first obtain an Organizational Clearance Certificate and then file annual county affidavits to prove the home is used exclusively as clergy housing.