Church Law, Non-Profit, Tax-Exempt Practice Group


The Church Law, Non-profit, Tax-Exempt Practice Group of Albright Rainey Law Firm represents not only churches and religious organizations but nonprofit and tax-exempt organizations as well. This includes trade associations, private schools, private foundations, charitable trusts, and social welfare organizations.

We provide our clients with the following services listed below. If you are experiencing other issues not listed, please contact us to discuss our ability to help you.

Tax-Exempt Status Application

  • Draft and File Application for Exemption 501(c)(3) (IRS Form 1023) 
  • Draft and File Application for Exemption under 501(a) (IRS Form 1024)

Entity Selection, Registration, Structuring, Formation

  • Tax Identification Number  
  • Certificates of Formation or Articles of Incorporation  
  • Registration to Do Business/ Name Reservation/Fictitious Name Registration  
  • Bylaws  
  • Operating Agreements  
  • Partnership Agreements 
  • Board of Directors Formation 
  • Winding Down/Dissolution of Business

Industry-Specific Best Practices and Governance Issues

  • Assist and Train Board of Directors 
  • Attend and Document Board Meeting  
  • Document, Disclose, and Avoid Conflict of Interest 
  • Draft Corporate Resolution 
  • General Religious  and Nonprofit Law Issues 
  • Risk Management of Nonprofit Organizations 
  • Succession Planning

Financial and General Operations Issues

  • Charitable Giving Rules 
  • Charitable Donations and Substantiation 
  • Planned Giving Issues 
  • Annual Information Returns (Form 990) 
  • Guidance Regarding Expenditure of the Organizational Funds 
  • Charitable Solicitation Registration and Compliance 
  • Insurance Coverage Considerations and Guidance 
  • Unrelated Business Activities 

Clergy, Ministers, and Pastors

  • W-2 or 1099 Selection  
  • Parsonage and Housing Allowance Issues  
  • Love Offering/Offering Envelopes 
  • Confidentiality Issues and the Clergy-Penitent Privilege 
  • Implications of Self-Employment vs. Employee Classification 
  • Implications of Opting Out of Social Security

Children's Ministry

  • Child Abuse Prevention Training 
  • Release Forms and Waivers 
  • Assistance with Responding to Child Abuse Allegations 
  • Child Abuse Reporting Compliance 
  • Children's Ministry Policies and Handbooks 
  • Employee and Volunteer Screening-Background Checks

Employment, Volunteer, and Internship Issues

  • Employment Policies and Handbooks 
  • General and Executive Level Employee Contracts 
  • Early Retirement and Incentive Structuring 
  • Employee Complaints and Discrimination Allegations 
  • Wage and Hour Disputes 
  • Wrongful Discharge Claims 
  • Sexual Harassment Compliance and Complaints 
  • Worker Classification (Employee vs. Independent Contractor) 
  • Independent Contractor Analysis 
  • Termination of Employment 
  • Separation Agreements 
  • Confidentiality Agreements 
  • Volunteer Policies and Handbooks 
  • Structuring and Compliance of Internship Programs 
  • Social Media Policies 


  • Formation of Independent Compensation Committees 
  • Parsonage Allowance or Housing Allowance Documentation 
  • 403(b) Plans 
  • Excess Benefit Transactions

Intellectual Property

  • Copyrights Registration 
  • Trademark Registration 
  • Music and Video Licensing, Production, and Duplication 
  • Intellectual Property Agreements 
  • Copyrighted Material Advice

Real Estate and Business Transactions 

  • Asset Purchases, Leases and Sales Guidance 
  • Commercial Lease Agreements 
  • Zoning Law Representation 
  • Construction Contract Negotiating and Drafting 
  • Eminent Domain Issues
  • Adverse Possession Claims
  • Liens, Deed Restrictions, and other Title Related Issues

Tax Issues

  • Unrelated Business Income (UBI) Tax Issues 
  • IRS Audits: Organizational and Personal 
  • IRS Appeals: Protests and Appeals Conferences 
  • Penalty Abatement Requests 
  • Tax Compliance Reviews 
  • IRS Private Letter Rulings 
  • Tax Opinion Letter  
  • Employment Tax Withholding Issues 
  • State Sales Tax Exemptions 
  • State Property Tax Issues 
  • Charitable Solicitation and Acknowledgment 
  • Excess Benefit Transaction 
  • Private Foundation Issues: Distribution Requirements, Expenditure Responsibility, and Scholarship Programs 
  • Fringe Benefits 
  • Private Benefit/Inurement 
  • Voluntary Disclosures to IRS (For Non-payment or Non-Filing of Taxes)

Tax and Business Litigation

  • Contractual Disputes 
  • Insurance Disputes 
  • Real Estate Transactions, including religious and educational ad valorem exemption 
  • Employment and Discrimination Action 
  • Construction Disputes

Legal Audits

  • Corporate Governance 
  • Management and Leadership Policies and Procedures 
  • Sexual Misconduct Policies 
  • Child Care Policies 
  • Counseling Policies 
  • Employment Policies and Procedures 
  • Volunteer Policies and Procedures 
  • Consent Forms 
  • Intellectual Property Policies and Procedures

Political Activities

  • Guidance Regarding Restrictions on Political Activities and Lobbying 
  • Governmental Agency Representation





© 2024 Albright Rainey Law Firm, LLC | Disclaimer
181 West Valley Avenue, Suite 158, Birmingham, AL 35209
| Phone: (888) 769-2006

Business Law | Construction Law | Estate Planning | Church Law, Non-Profit, Tax-Exempt | Personal Injury | Real Estate Law | | About Us