Description
Book SynopsisNonprofit Law for Religious Organizations: Essential Questions & Answers is a hands-on guide to the most pertinent and critical legal issues facing those who lead and manage religious tax-exempt organizations with an emphasis on tax, employment, property and constitutional law. This timely book is a response to the need for guidance, direction, and clarification of legal and tax laws affecting churches and other religious organizations.
Table of ContentsPart I Creation of a Nonprofit Organization 1
Chapter 1 Nonprofit Organizations—Generally 3
Chapter 2 Governance: Principles and Documents 13
Chapter 3 Religious Nonprofit Organizations and Churches—Generally 27
Chapter 4 Administration of a Congregational Church 35
Chapter 5 The Board of Directors 43
Chapter 6 Conflicts of Interest 53
Chapter 7 Expenditure of the Religious Nonprofit Organization’s Funds 59
Chapter 8 Acquiring Tax-Exempt Status 67
Chapter 9 The IRS Annual Information Return 97
Part II Ministers, Employees, and Volunteers 107
Chapter 10 Clergy, Ministers, and Pastors 109
Chapter 11 Employee Rights 127
Part III Operation of a Religious Nonprofit Organization 139
Chapter 12 General Operations 141
Chapter 13 Charitable Giving Rules 147
Chapter 14 Combinations of Entities 175
Chapter 15 Liability of Religious Organizations 199
Chapter 16 Insurance Coverage Considerations 207
Chapter 17 Real Property and the Religious Nonprofit 213
Chapter 18 Competition and Commerciality 219
Chapter 19 Intellectual Property 233
Chapter 20 Lobbying and Political Activities 239
Chapter 21 Employee Compensation 249
Chapter 22 Intermediate Sanctions 273
Chapter 23 Unrelated Business Activities 293
Chapter 24 IRS Audits of Religious Nonprofit Organizations 313
Part IV The Constitution, Religious Freedom, and Interaction with the Government 325
Chapter 25 Protection of Religious Liberties 327
Chapter 26 Guidance on Partnering with the Federal Government 333
Index 347
