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.
Yearly Archives: 2026
Simplified Probate
California’s current small estate thresholds for 2026, the real property-specific procedures most guides skip, and how simplified probate actually works.
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.
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.
FinCEN Real Estate Reporting Rule
The current legal status of FinCEN’s real estate reporting rule, what it required, and why a church’s nonprofit status wouldn’t have exempted it if the rule is reinstated.
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.
The Risks of Renting Out Your Church Parsonage in California
Renting out your church parsonage can risk your property tax exemption and trigger UBIT. Here’s when that happens — and how to protect your exemption.
Fund Your Trust, or It’s Just an Empty Basket
A trust is like a basket woven for the people left behind. But a gorgeous, empty basket protects no one. Here’s why so many well-meaning church members have a trust that isn’t actually funded, and what to do about it.
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