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: Church Formation
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.
Forming a church in California
How to form a church in California. Learn the steps from choosing a legal structure and filing articles of incorporation with the Secretary of State, to drafting bylaws, obtaining an EIN, and applying for federal and state tax-exempt status.
Unincorporated Associations
Not every church incorporates. Learn how unincorporated associations work in California, including liability risks, tax-exempt eligibility, and when forming a corporation makes more sense.