Tag Archives: Tax Exempt

Home / Posts Tagged:

501(c)(2) Title Holding Corporations: When a Church Should Use One

Tax & Exemptions501(c)(2), Nonprofit, Real Property, Tax Exempt, Title Holding Corporation

Some churches hold rental or investment property through a separate 501(c)(2) title holding corporation rather than in the church’s own name. Here’s how that structure works, and when it actually makes sense.

Restricted Donations: Rules Every Church Should Know

Church Formation & GovernanceAttorney General, Church Real Estate, Deduction, Donation, Fiduciary Duty, Internal Revenue Service, Restricted Donation, Tax Exempt

Restricted donations bind a church to spend the gift exactly as the donor intended — spend it elsewhere and you risk a breach of fiduciary duty claim. Here’s how to tell a restricted gift from an unrestricted one, and the only lawful ways to change course.