Philip Haney has a background representing churches, ministries, pastors, ministers, evangelists and religious organizations, and through that experience he has developed an awareness to the needs and legal challenges unique to the religious entity and under the Constitutional and IRS rules balancing the practice of religion in the United States. In today’s litigious climate, churches need help in managing the legal side of the business. Providing for proper legal planning, protection, and preservation of the ministry is not only good stewardship, it is also a sensible best business practice.
Philip Haney Associates represent churches and religious organizations conscientiously, ensuring that these entities comply with the law but also have counsel who respects the doctrine of the organization and the foundation of its existence.
We represent church and religious organizations in a variety of matters, including:
- Handling incorporation and organizational issues involved in the formation or restructuring of religious organizations and their outreach ministries and other affiliates
- Making amendments to articles of incorporation, bylaws, and other governing instruments
- Securing and maintaining tax exempt status
- Drafting and implementing policies and procedures in conformance with state and federal laws and religious doctrine requirements
- Forming and structuring governing instruments for integrated auxiliaries of churches that meet the Internal Revenue Service support tests and requirements
- Complying with legislative, regulatory, governance, exemption, reporting requirements, personnel, employment and other issues
- Advising on special issues applicable to obtaining recognition from the IRS and from state and local governments of tax exempt status, payroll tax requirements (including in particular special social security and income tax rules applicable to religious organizations’ employees), and the special tax treatment accorded to ministers
- Risk management
- Estate planning and gifting
- Contract issues
- Church school, pre-school compliance