Menges, McLaughlin & Kalasnik, P.C.
Non-Profit Law Attorneys serving Lancaster, York, Dauphin & Adams Counties, Pennsylvania
Out of America's strong Christian background, there has developed a vibrant tradition of charitable giving and service. This has extended from the churches into virtually every aspect of life including, among others, the sciences, art and education.
In line with this tradition, the law has recognized the vital role charitable institutions play in our society, and charitable giving and service have been encouraged in the laws of both the Federal Government and the States. However, at the same time, due to scandals and competing interests, charitable institutions are being governed by increasingly stringent and complex laws and undergoing ever increasing governmental oversight.
At Menges, McLaughlin & Kalasnik, P.C., our attorneys are well equipped to guide you through the complexities of these laws in order to obtain and keep your non-profit status . We can assist you in regard to state laws and federal laws. One of the areas that are acquiring increasing attention in recent years is fund-raising and our attorneys can guide you through the complex reporting requirements. Of course, even before someone obtains non-profit status, it is necessary to form the proper organization and provide for its governance. Our attorneys are also well equipped to assist you in navigating the statutes, regulations and case law which govern church administration .
Non-Profit Status
Non-profit status, as it is commonly understood, actually involves two different levels of consideration. The first is that state law governs how a non-profit is set-up. There are laws governing corporate structure, association structure (many older churches often are associations rather than corporations), and other possible structures as well. Compliance with these state laws will determine how the organization is set-up and whether or not the organization will qualify for certain state benefits such as exemption from sales tax and, sometimes, exemption from certain property taxes. Federal law determines whether or not an organization is income tax exempt, meaning that taxes do not have to be paid on the organization's income and gifts to the organization do not have to be counted in the income of the person who gives the gift. Filing for income tax exemption can be a very complicated procedure and have significant impact on how the organization itself should be organized and governed.Organization
A non-profit can take a number of different forms. Most frequently, a corporation is formed. However, many of the older churches in Pennsylvania were set-up as associations rather than corporations, and, as associations, they can qualify for non-profit status as well. The attorneys at Menges, McLaughlin & Kalasnik, P.C., can assist you in all aspects of forming your corporation or association, including filing all of the proper papers with the state, preparation of governance papers such as by-laws and, of course, assisting you with application for federal tax exempt status.Fund-raising
Due to concern about abusive fund-raising tactics and multi-level marketing, Pennsylvania has enacted complex and stringent rules to govern virtually all fund-raising other than fund-raising within an organization such as within a church's congregation. Our attorneys at Menges, McLaughlin & Kalasnik, P.C., are well equipped to provide you with all the guidance you need to satisfy all the rules and requirements.Church Administration
Our attorneys at Menges, McLaughlin & Kalasnik, P.C., have considerable experience in assisting churches with developing governance procedures, including church discipline that comport with Scripture and state law. The laws governing such matters are getting increasingly complex, and churches that are willing to take a Biblical stance in regard to discipline are increasingly under attack. Our attorneys can assist you as you develop these procedures in a way that is true to Scripture and the particular needs of your church but will also, as far as possible, insulate you from liability from law suits and from attacks on your tax-exempt status from the government.
If you would like to discuss your case or to meet with one of our attorneys, please contact us.