Our firm provides counsel to a wide variety of churches, church denominations, religious educational institutions and other religious organizations. Our interdisciplinary team of attorneys has extensive experience in the various areas of the law that impact religious organizations. As a result, our attorneys provide responsive and cost-effective assistance tailored to the unique needs and objectives of such institutionsorganizations. The firm works proactively with our religious organization clients in a joint effort to reduce potential risks and liabilities and to minimize costs.

Our Clients

Our firm serves a significant number of religious organizations located in the Rocky Mountain region, as well as in other parts of the country.

Our Focus

Constitutional issues, as well as special tax, statutory and regulatory requirements and exemptions, uniquely impact religious organizations. Attorneys in the religious organizations practice can provide assistance on a wide range of issues, including: 

• Corporate formation, governance and tax-exempt status issues
• Reorganizations and dissolutions
• Regulatory and reporting issues
• Tax issues and planning
  • Property and sales tax compliance and exemptions
  • Unrelated business income tax
  • Ministers' housing allowances
  • Pension, annuity, retirement plan, and other employee benefit matters
  • Lobbying rules and restrictions
  • Employment taxes and withholding requirements
  • Nonprivate and private foundation matters
  • Church and religious order status issues
  • Filing requirements and audit limitations
• Employment law issues and volunteer liability
• Child protection policies and controversies
• Constitutional issues, including First Amendment rights
• Government funding
• Mergers and acquisitions
• Fundraising matters
  • Charitable solicitation and gift annuity registrations
  • Current and deferred giving instruments
  • Income tax consequences of charitable contributions for individuals and corporations
• International operations, transactions and registrations
• Debt issues, tax-exempt bond financing and other loan transactions
• Intellectual property issues, including trademark, copyright, and licensing matters
• Publications and publishing activities
• Litigation and alternative dispute resolution proceedings
• Real estate acquisitions, mortgages, leases and environmental compliance
• Partnerships, joint ventures, strategic alliances, cooperatives and other collaborative arrangements between nonprofit organizations and with for-profits

Our Commitment

Attorneys in our firm who assist our religious organization clients are also active as board members, speakers, writers, members and advisory board members of numerous organizations that work with and support churches and other ministries. These involvements include the Christian Legal Society, the Christian Management Association, the Council for Christian Colleges and Universities, the Interdenominational Foreign Mission Association, the Evangelical Council for Financial Accountability, The Journal of Taxation of Exempt Organizations (published by Warren, Gorham & Lamont), and the Exempt Organizations Committee and the Religious Organizations Subcommittee of the Taxation Section of the American Bar Association.