Legal Compliance made easy for

Churches.

Judy Logan, Director

AttorneyStrategic 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 Teamwill 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

Informationhttp://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf

Question What type of Corporation is your church?

Nonprofit Religious Corporation

Answer

Beware of Fraud!!!!!

Investing in a young person

Impacts the future

Articles of Incorporation

1. Secretary of State website

2. Complete Religious Incorporation Sample

3. Pay $30 feehttp://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.

IRSDo not file form 990

1.Request Cooperating Church letter from CSBC2.Request copy of tax exemption letter from CSBC3.Send Church letter on letterhead to IRS asking for tax exemption; include letters from CSBC

State Franchise Tax

Board1.Request Cooperating Church letter from CSBC2.Request copy of tax exemption letter from CSBC3.Send Church letter on letterhead to IRS asking for tax exemption; include letters from CSBC

Giving that

Offers aMessage of Hope!www.csbc.comJudy Logan,

AttorneyCalifornia Southern Baptist Convention

jlogan@csbc.com559.229.9533

Legal Compliance Made Easy for

Churches.

This workshop is made possible because of your gifts throughthe Cooperative Program

Please complete your Guidestone Compensation Survey today! http://www.csbc.com/financialmatters/article225642c5157600.htmP