Lathrop & Gage has a strong tradition of representing churches, synagogues, and other religious organizations.   Indeed, we are general counsel to a number of faith-based organizations, some of which we have served in this capacity for many years.   The depth and scope of our practice and our multi-disciplinary approach allow us effectively and efficiently to address the legal needs of our religious organization clients.

Churches, synagogues, and other religious organizations face unique legal issues and have unique legal needs.  Some of these unique legal issues are:

• Free speech, free exercise of religion, privileged communication between clergy and members, and separation of church and state issues. These issues invariably arise in the defense of religious organizations regarding employment or personal injury claims, including claims of sexual misconduct by clergy.
• Dispute resolution issues in the context of clergy and lay persons, including implementation of proactive measures to prevent disputes, handling disputes between members and between members and clergy, setting up volunteer screening and emergency response programs, and dealing with child abuse prevention issues.
• Governance issues, including structuring relationships between and among religious organizations’ denominations or other local entities, governing bodies, members, employees, visitors, and others; dealing with federal, state, and local reporting requirements for non-profit religious entities; and handling incorporation and other formational and organizational issues involved in the formation of religious organizations and their outreach ministries and other affiliates and in making changes in the organizational structure of these organizations (such as through amend­ments to articles of incorporation, bylaws, and other governing instruments).
• Tax issues, including special issues applicable to obtaining recognition from the Internal Revenue Service 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.
• Real estate development-type needs for religious organizations that move or expand.

Our representation of religious organizations, which ranges from representation of world-wide church organizations to representation of local congregations and individual churches, has involved us in addressing all of these special issues.

In addition to these special issues, religious organizations have many of the same legal needs as do other charitable organizations (such as planned giving programs, tax-free bond financing projects, securities law exemptions applicable to tax-exempt organization financings, bargain-sale transactions, and other fund raising and stewardship programs).  They also have many of the same legal needs as do commercial enterprises (such as real estate acquisition and zoning matters, building construction projects, financing transactions, labor and employment matters, reviewing insurance coverages and defending against claims, and employee benefits matters).  Again, we have helped our religious organization clients deal with all of these matters.