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Operations 103 Tax & Legal, Class 8

Operations 103 Tax & Legal, Class 8.

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Operations 103 Tax & Legal, Class 8

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  1. Operations 103Tax & Legal, Class 8

  2. Whenever one deals with money, there are legal and tax issues to be considered.  Beginning with tax issues, the role of profitable enterprises in the church needs to be examined.  Whether your church runs a small café, a mid-sized bookstore or has a massive 2,000 car for-profit garage, there may be places where you are garnering unrelated income.  This class will explore the taxable consequences and the reporting issues involved.  We will also examine tax and legal mistakes that can put your 501c(3) exempt status in jeopardy.   The role of arbitration clauses in all types of church settings (from employment letters to youth trips) will be examined. Today’s Topic

  3. Matt Anthony & David Middlebrook are nationally noted attorneys and founders of The Church Law Group of Grapevine, Texas.  David’s practice emphasizes tax-exempt organizations. He has authored and published numerous articles on nonprofit topics and is a frequent speaker on church-related legal subjects.  He wrote The Guardian System for the prevention of child abuse, and was awarded an Evangelical Christian Publishers Gold Medallion award.  Church Law Group

  4. Matt Anthony’s practice focuses in the area of nonprofit organizations with an emphasis on compliance issues, executive compensation and litigation/arbitration.  He is AV Rated by the Martindale Hubbell Peer Review Rating System. An AV rating is a testament to the fact that his peers rank Mr. Anthony at the highest level of professional excellence. Church Law Group

  5. 501(c)3 Issues

  6. Why bother to Incorporate? • Why are bylaws important? • Sets the internal rules • Outlines the purpose • Defines policies • How often should you look at the bylaws? Governance Documents

  7. Does a church have to file? • Does a church need to file? IRS Form 1023

  8. Bookstores & Profit Centers

  9. Unrelated Business Income (UBIT) • Operated within church walls? • Sell only religious merchandise? • Separately incorporated? • If on church grounds, open only when church is in use? • Open to general public? • Engage in advertising? • What is the relative size of revenue in comparison to church revenue? Bookstores

  10. Does a church have to pay state sales tax? • Can a church own or engage in a profitable enterprise? • How? • Common mistakes Sales Tax Issues

  11. Investment Issues

  12. Is a church a Public Charity? • Carrying out the organizations charitable purpose? • Can you save for a rainy day? Investment Issues

  13. Child Safety

  14. Policies and procedures for the Children’s Ministry • Prevention of abuse • S.T.O.P. • Screen • Train • Operate • P.L.A.N. Children’s Safety

  15. P.L.A.N. • Prevent Interaction • Listen to person making report • Assemble the response team • Notification procedures • Background Checks for all staff/volunteers Children’s Safety (cont)

  16. Lawsuit Avoidance

  17. What is mediation? • What is Christian mediation? • What is Arbitration? • Arbitration Clauses • Enforceable? • Advisable? • Where to you put them? Lawsuit Avoidance

  18. Client Member Cost: $195/monthly or $2100/yearly • 25% off published hourly rates • One hour of consultation with an attorney monthly • Discounted rate services • After-hours, emergency legal assistance • Webinars on important legal topics  • Hosting of Your Board Meetings at Anthony & Middlebrook with attendance of a Church Law Group attorney • PEACE OF MIND! Benefits of Church Law Group

  19. David Middlebrook david@amlawteam.com Matt Anthony matt@amlawteam.com www.ChurchLawGroup.com 972-444-8777 Q & A

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