Links / Resources

We recommend the following resources for legal information about non-profit and tax-exempt organizations:

UNITED STATES STATUTES: For access to United States laws of interest to churches and ministries, see http://www4.law.cornell.edu/uscode/. Scroll down to "Find US Code Materials by Title and Section". In the "Title:" box, type in "26" for access to the Internal Revenue Code. Then type in the specific code section you are interested in. Section 501(c)(3) is, of course, the most well-know federal law for churches and ministries. Other sections of interest include Section 170, which deals with the deductibility of donations, and Section 511 through 514, which deal with the tax on unrelated business income (UBIT).

UNITED STATES REGULATIONS: Regulations are rules promulgated by federal agencies to enforce statutes. For access to federal regulations of interest to churches and ministries, see http://www.access.gpo.gov/nara/cfr/cfr-table-search.html#page1. Scroll down to "Title 26" and click on 2006, 2007, or 2008. Regulations of interest to churches and ministries include:

1.501(c)(3)-1 (regarding maintenance of exempt status)
1.501(h)-1 to 1.501(h)-3 (regarding rules regulating political activity by non-profit organizations)
1.513 and 1.514 (regarding unrelated business activity and the tax on unrelated business income);
53.4958-0 to 53.4958-7 (regarding "private inurement", compensation committees, and establishing compensation).

CHURCH INSURANCE

To insure your church or ministry, contact Clayton Haggard at Louis Blosch Insurance: http://www.louisbloschagency.com/default.asp

CHURCH CONSTRUCTION

To discuss building a church facility, contact Charlie Daniels at:
http://www.churchesbydaniels.com/

CHURCH ACCOUNTING SERVICES

If you are looking for a qualified CPA to assist you church or ministry with accounting, filing IRS Form 990, or payroll, contact:

Terry Mosley, at Terry E. Mosley, CPA, Inc.: 800-829-6063
Mark Helland, at Glenn Elliott & Associates, Inc., 918-627-2286

Our Mission

Our MISSION is to provide a wide range of legal services to churches and ministries across the U.S. and to do so with the utmost skill and professionalism. These services include general legal services and legal services unique to non-profit and 501(c)(3) organization. We want to serve as your church's or ministry's "general counsel" and to provide our legal services promptly, with reliability and integrity, and at a reasonable price.

What We Believe

We BELIEVE that churches and ministries have unique legal needs. Therefore, they require an attorney with unique experience and knowledge in the field of church and ministry law and the rules applicable to 501(c)(3) organizations. We also believe that churches and ministries benefit by having a Christian attorney who not only understands the church world but also unashamedly shares his clients' Christian world view.

Our Objective

Our OBJECTIVE is to serve our clients quickly, efficiently, and at a reasonable price. This means responding to clients' calls and emails within 24 hours when at all possible; completing client projects promptly and keeping clients updated regarding the status of their work; providing concise and understandable answers to client's questions; alerting clients to liability and compliance risks involved in proposed transactions; alerting clients to expected costs of work so that clients are not "blindsided" by fees; and charging fees which are fair and reasonable given the size of the job.