Pleasing G-d and the Taxman: Religious Nonprofit Organizations

Religious non-profit organizations, including all churches, are a special breed. As such, counseling a religious nonprofit carries a different set of challenges than counseling their secular counterparts. Recent events have invigorated a national discussion about the nature of tax exemption, especially with respect to churches.

This course, led by attorney Todd Kulkin, is designed to be a primer on the special rules that exist for churches and other religious organizations so that you can spot the issues and help your clients succeed while avoiding pitfalls.

Learning Objectives:

I.     Understand the difference between a religious organization and a “church” under the Internal Revenue Code 

II.    Learn how to help your nonprofit clients avoid IRS penalties

III.   Differentiate between a “church” and a “cult” for 501c3 purposes 

IV.   Discover the UBIT issues surrounding religious nonprofit organizations

V.    Recognize the unique legal challenges for clergy under the Internal Revenue Code 

VI.   Determine when a religious nonprofit does not need to file separately for 501c3 status

VII.  Navigate the restrictions on churches from political activities