Welcome & Introduction (5 MINUTES)

Formation, Governance and Management of a Church or Other Religious Organization – Including How to Structure and Maintain Ancillary Activities  (90 MINUTES)
Minnesota is somewhat unique in that churches can be formed as a religious association under Minn. Stat. Chapter 315 or as a nonprofit corporation under Minn. Stat. Chapter 317A. The advantages and disadvantages of each of these options will be discussed. Pat will also discuss ways to structure and maintain ancillary activities including the use of nonprofit limited liability companies.
– J. Patrick Plunkett, Course Chair

Obtaining and Maintaining Tax Exempt Status  (60 MINUTES)
A church and certain of its affiliates are not required (but may choose) to apply to the IRS for recognition of the church’s tax-exempt status under § 501(c)(3) of the Internal Revenue Code. In addition, a church and certain of its affiliates are not required to file annual tax returns (Form 990). Pat will discuss these rules but will also provide an overview of how churches and their tax-exempt affiliates are subject to the general requirements of § 501(c)(3) of the Code including (i) restrictions on supporting/opposing candidates for public office (a/ka, the “Johnson Amendments”), (ii) limitations on lobbying activities and (iii) prohibitions against private inurement. Pat will also discuss how churches and their tax-exempt affiliates are subject to taxes on their unrelated business income.
– J. Patrick Plunkett

Questions & Answers  (15 MINUTES)

Overview of Minnesota Tax Exemption:  Income Tax, Sales and Use Taxes, and Real Estate Tax  (45 MINUTES)
This session will provide an overview of applicable church exemptions to Minnesota’s income tax, sales and use taxes, and property tax. It will also discuss the steps necessary to obtain and maintain exemption status for these tax types.
– Lynn S. Linne & Masha M. Yevzelman 

Handling Employment Issues and Questions Unique to Churches and Other Religious Organizations  (60 MINUTES)

• The ministerial exception and its impact on the hiring, discipline, and termination of employees of religious organizations. 
• Practical tips for drafting handbooks and job descriptions for religious organizations. 
• How compensation for clergy and people from religious orders is taxed, and unemployment considerations for religious organizations. 
• Considerations to determine whether someone is a church employee, independent contractor, or volunteer. 
• The Affordable Care Act, employee benefits, and exceptions that have been carved out for religious organizations.

– Scott D. Blake

Dealing with Internal Church Disputes  (60 MINUTES)
What does the Constitutional separation of church and state mean to a lawyer looking to apply civil law to an internal church dispute? An intra-church property dispute, a dispute involving clergy, church council members at war, these internal incidents raise questions as to the application of civil law to church disputes. Principles of deference to church hierarchy and neutral application of law have been developed by the U.S. Supreme Court and federal courts for over two centuries but the boundaries can be blurry. This presentation will provide some guidance to the attorney trying to “sail the barque of civil law through ecclesiastical waters.”
– Neal T. Buethe

Questions & Answers  (15 MINUTES)

$245

Other discounts that may apply:

• Season Pass Discount
• On Demand Bundle Discount
• New Lawyer Discount

Scholarships available!
Need-based scholarships are available for in-person and online seminars. For further information or to obtain a scholarship application, contact us at 800-759-8840 or customerservice@minncle.org.

Minnesota CLE is applying to the Minnesota State Board of CLE for 5.75 standard CLE credits. The maximum number of total credits attendees may claim for this program is 5.75 credits.

Depending on the jurisdiction in which you practice, you may or may not be able to claim credit for viewing this on demand seminar. Please check with your licensing agency for accreditation information.