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.
Blog
Must a Church Apply for Tax-Exempt Status?
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 (UBIT) affects churches. Learn which income is taxable, when debt-financed rental property triggers UBIT, the $1,000 filing threshold, and why renting church property with a mortgage can create unexpected tax liability.
Church Parsonage
What happens when your church rents out the parsonage? Learn how renting a church parsonage in California affects your property tax exemption, when the welfare exemption applies, and whether parsonage rental income triggers unrelated business income tax.
Trust vs. Estate in California: What Property Owners Need to Know to Avoid Probate
California probate vs trust is the key distinction that determines how property transfers after someone dies. When someone dies in California, their property must transfer to someone else. How that transfer happens — and how complicated it becomes — depends almost entirely on whether the deceased person had a trust. Understanding the difference between a trust and an estate is essential for anyone who owns property, is named in a will, or is administering a loved one’s affairs. What Is an Estate? Simply put, a person’s estate is everything they […]
Prescriptive Easement: Old Gate, New Problem for Churches
Churches occasionally discover that a neighbor has installed a gate opening directly into the church’s parking lot — often with the explanation that someone at the church gave permission years ago. The original approval may have been informal, undocumented, or made by someone who no longer represents the church. Regardless of how the gate got there, its continued, unchallenged use creates a serious legal risk. This situation creates a serious risk of a prescriptive easement under California law. Under California law, long-term use of another person’s property can mature into […]
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
Guide to appraisals vs market evaluations for churches and nonprofits in California. Learn when a formal USPAP-compliant appraisal is required, when a broker opinion of value is sufficient, and why special-use properties like churches need a Certified General Appraiser.
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.