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Legal Compliance made easy for Churches. Judy Logan, Director Attorney Strategic Giving California Southern Baptist Convention. The Magic Three. 1 . Secretary of State of California 2. Internal Revenue Service 3. State Franchise Tax Board. When the Media goes Home.
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Legal Compliance made easy for Churches. Judy Logan, Director Attorney Strategic Giving California Southern Baptist Convention
The Magic Three 1. Secretary of State of California 2. Internal Revenue Service 3. State Franchise Tax Board
When the Media goes Home Your Disaster Relief Team will still be there
Secretary of State • File Articles of Incorporation • Create Bylaws – Rules for church- do not file bylaws • File Restated Articles • File Statement of Information http://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf
Question What type of Corporation is your church?
Answer Nonprofit Religious Corporation Beware of Fraud!!!!!
Investing in a young person Impacts the future
Articles of Incorporation Secretary of State website Complete Religious Incorporation Sample Pay $30 fee http://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf
Amending your Articles • Secretary of State website • Complete Restated Articles of Incorporation Sample • State the name exactly as it is on record • Pay the $30 fee http://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf
Provide for the Poorest in California And Expect a Blessing!
Statement of Information • Secretary of State website • File within 90 days then file every 2 years • Pay $20 fee • 3 Officers for your Corporation
Statement of Information • Corporate Name & Number • Address of Principal Office • President, Secretary & Treasurer • Agent for Service of Process
Corporate Status? • Check your Corporate status by logging onto www.sos.ca.gov • Click on Business Entities • Click on Business Search • Enter Corporate Name • Status should be “Active”
Changing lives One camper at a time
IRSMagic 3 Tax Exemptions 1.General Exemption for all churches. 2.Umbrella of CSBC affiliated church. 3.Stand alone 501(c)3 status.
1.Request Cooperating Church letter from CSBC 2.Request copy of tax exemption letter from CSBC 3.Send Church letter on letterhead to IRS asking for tax exemption; include letters from CSBC IRSDo not file form 990
1.Request Cooperating Church letter from CSBC 2.Request copy of tax exemption letter from CSBC 3.Send Church letter on letterhead to IRS asking for tax exemption; include letters from CSBC State Franchise Tax Board
Giving that Offers a • Message of Hope! • www.csbc.com Judy Logan, Attorney California Southern Baptist Convention jlogan@csbc.com 559.229.9533
Legal Compliance Made Easy for Churches. Please complete your Guidestone Compensation Survey today! http://www.csbc.com/financialmatters/article225642c5157600.htmP This workshop is made possible because of your gifts throughthe Cooperative Program