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.
Tag Archives: California
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.
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 […]
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.
SB 1454: New Church Security Requirements in California
SB 1454 church security requirements now apply to California churches, ending the long-standing exemption from private security licensing laws. Learn what triggers BSIS oversight, how volunteer teams are affected, and what your church must do to comply.
How to Close a Church in California: Legal Steps for Dissolving a Religious Nonprofit
When that time comes, dissolving a California religious corporation adds another layer of responsibility, requiring a careful legal process to protect the congregation, safeguard charitable assets, and prevent liability or tax complications for the board.
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.
DRE Approval
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 Agreements
Buyer Representation Agreement—a binding contract outlining roles, duties, and expectations. California’s Business and Professions Code §10147.5
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