A group of us are looking into starting a Church. I am a little confused as to whether or not the Church can be an LLC if in the future it may become 501(c)(3).
can qualify for Section 501(c)(3) charity status as a church
or other type of charitable organization. (See
Ready Reference Page: “LLCs Becoming Entity of Choice
for Subsidiaries.”) Although it would be unusual,
I am not aware of any reason a church could not be formed
as an LLC.
I am not sure that I understand the idea that “in the future it may become” a 501(c)(3). If an organization qualifies as a “church” under IRS guidelines, no matter what its form of entity, it can be treated as a 501(c)(3) church without filing for recognition of exemption. (See Ready Reference Page: “What Constitutes 'Church' Eligible for Exemption?”) It should be treated as a church immediately, and not have to wait for some change of status.
Charity fundraising event planners have to worry not only about the invitation list, the menu and the program. They also have to worry about a host of legal issues that, if ignored, could turn the event into a financial and public relations disaster. This webinar will explore the top ten areas of legal concern for a charity’s annual gala dinner dance, bikathon, day in the park, or other special fundraising event. Learn more in our pre-recorded webinar.
Weekly question and answer
Notice of each full edition
and its free stories
Report on 501(c)(3) electioneering
What our readers say about Nonprofit Issues
Once again you've tackled a tricky question and explained it so we all can understand the issue.--M.V.
Thank you for your informative and keen advice on nonprofit matters. I believe it's a unique and concise place to get answers to this often wispy area called nonprofit. --R.T.
Have a question?
Other ways to
Talk to the Editor
Next Conference Call:
Thursday, March 20, 2014
Participate in this bi-monthly telephone seminar conference call and ask your questions directly to Editor Don Kramer.
Access the entire site
($9.95/24 hours, $17.95/3 months).
Full Day Program
A well-received full-day program that covers the current hottest topics in nonprofit law. Qualifies in Pennsylvania for Continuing Education credits.
Don is available for programs and speaking engagements ranging from a one-hour presentation to a full-day primer on nonprofit law. Contact us if you are interested in having him speak at your program.