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.
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
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 […]
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.
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.
The IRS rules for deductible church donations, including the $250 written acknowledgment requirement and what makes a contribution tax-deductible.
Most real estate sales between private parties in California don’t require approval from the Department of Real Estate (DRE). However, DRE oversight may apply when properties are subdivided, interests are offered to the public , or licensed brokers engage in regulated activity.
Buyer Representation Agreement—a binding contract outlining roles, duties, and expectations. California’s Business and Professions Code §10147.5
Enacted in 1972, the Mills Act encourages the preservation and maintenance of Qualified Historic Structures by reducing property taxes
How the Williamson Act reduces property taxes for California landowners who commit to agricultural or open-space use. Learn about eligibility, contract terms, rollback taxes, and how the program affects church-owned agricultural land.
