Religious Organizations
Davis, Agnor, Rapaport & Skalny, LLC, represents churches, synagogues, religious schools, conventions, associations and other religious organizations of various faiths and denominations. Religious organizations confront many of the same issues faced by other non-profit organizations. These include issues concerning governance, membership, employees, property, financing and managing risk. Because of their spiritual mission and their special legal status, however, religious organizations are faced with both opportunities and challenges that are unique to faith based institutions.
In most cases, for example, a church or temple is both an ecclesiastical body of believers as well as a corporate entity. The ecclesiastical organization is a spiritual fellowship of believers. The corporate entity exists for purposes of owning property, entering into contracts, using the courts, and other temporal matters. In enjoying the benefits of the corporate entity (such as limited liability and organizational structure), congregations submit themselves to certain state laws. This organizational duality, which is unique to religious organizations, can present a number of governance issues.
Congregations and other religious organizations also enjoy certain federal and state constitutional protections that do not extend to other nonprofit organizations. Religious organizations need strong and competent advocates to assist them in their interactions with governing authorities and to ensure that their legal protections are honored.
Under the laws of pastoral privilege, clergy have a unique right and responsibility to maintain the confidentiality of information they learn in the course of pastoral counseling. This implied covenant of confidentiality is the cornerstone of effective counseling. Without it, the sacred relationship between congregant and clergy would be jeopardized. Fortunately, pastoral-penitent confidentiality is generally recognized by most religious traditions, as well as by secular laws.
Churches, synagogues and other congregations enjoy special privileges under the tax laws not available to other tax-exempt organizations. At they same time, however, they must avoid certain activity (such as endorsing political candidates or excessive political lobbying) that could jeopardize their tax exempt status. In Maryland, congregations may also be exempt from real estate taxes, if their property is used exclusively for public religious worship, a parsonage or educational purposes.
The attorneys in our Religious Organizations Practice possess the extraordinary knowledge, experience and sensitivity, which is necessary to effectively represent religious organizations. With the assistance of attorneys in other practice groups, we effectively assist religious organizations address the wide range of issues they confront, including the following:
• Organizational governance, including review and preparation of governing documents and board resolutions, and addressing qualifications and rights of members.
• Legal duties and liabilities of pastors, trustees, officers and volunteers.
• Pastoral counseling.
• Tax and regulatory compliance, including securing and maintaining property tax exemptions for congregations.
• Child safety policies and compliance, including obligations to report abuse and neglect.
• Contract matters.
• Employment matters, including hiring, compensation, disciplinary actions and terminations, and compliance with equal protection laws.
• Real estate sales, acquisitions and leasing.
• Banking and financing matters.
• Fund raising and planned giving strategies and policies.
• Compliance with intellectual property laws and protection of intellectual property, including copyright law.
• Conflict resolution, including mediation and litigation.
• First Amendment and other Constitutional law protections.
• Advocacy and lobbying.
