Church & Nonprofit Law
Manners & Malone, PLLC assists churches, religious corporations and not-for profit corporations with a variety of legal and advisory matters. Churches and other non-profit corporations have become increasingly vulnerable to litigation in recent years as they tend to be insured, they are generally open to the public, and are no longer considered sacrosanct. Often ministers and religious leaders are ignorant of the risks inherent in governing a religious corporation. Manners & Malone, PLLC assists religious and non-profit corporations in a variety of matters, including the following:
- Certificates of incorporation
- Article 10 of New York State Religious Corporations Law
- Election of trustees
- The federal employer identification number
- Bylaws
- Separation of ecclesiastical matters from corporate matters
- Control issues
- Voting membership issues
- Resolution of church disputes and alternative dispute resolution mechanisms
- Statements of faith
- Obtaining tax exempt status (IRS form 1023)
- Exemption from New York State corporation franchise tax (form CT-247)
- Exemption from New York State sales and use tax (form ST 119.2)
- Exemptions from New York real property tax law section 420-a and at county levels
- Church employees
- Youth worker screening and policies
- Sexual harassment
- Sexual abuse issues
- Child abuse reporting requirements
- Church hiring and screening policies
- Church financial policy and accountable expense reimbursement policy
- Indemnification provisions
- Church insurance
- Church safety and maintenance issues
- Handling of church income and substantiation issues
- Tax withholding and estimated reporting for ministers
- Ministers housing and parsonage allowance
- Counseling issues
- Clergy-penitent privilege issues
Additionally, Manners & Malone, PLLC conducts training seminars and provides church organizational packets for church ministers and leadership.