How to Incorporate a Church in California

A church in California must incorporate to receive nonprofit tax exemptions and function as an individual business entity in the state. Failing to incorporate makes members personally liable for the church's debt, and the church typically cannot buy property, get loans or find insurance. The church's organizer must file Articles of Incorporation with the California Secretary of State to become a corporation.

Instructions

1. Select a name for the church. The name must not copy or read close to the name of another registered business in California.

2. Go to the official website for the California Secretary of State to print a Name Availability Inquiry Letter if you need to check the name. A link is provided in the Resources section of this article. Complete the letter and mail it with a self-addressed stamped envelope to:

   Secretary of State

   Name Availability Unit

   1500 11th St., 3rd Floor

   Sacramento, CA 95814

3. Find a registered agent. A registered agent accepts legal notices on behalf of the church and must have a physical address in California. A person or corporation in good standing in the state can act as the church's registered agent, but the church itself cannot. A list of private companies that offer registered agent services is found on the Secretary of State website.

4. Print the Articles of Incorporation - Nonprofit Mutual Benefit, Public Benefit or Religious form samples from the website.

5. View the form samples. You need to follow the "Religious Sample."

6. Type the church's Articles of Incorporation following the "Religious Sample." You need the church's name, purpose and the registered agent's name and address. Add additional information if desired, such as the church's business or main address. Direct the person incorporating the church to sign her name and print her name beneath her signature at the bottom of the articles. Make a copy of the completed form.

7. Prepare the filing fee. Make a check or money order payable to "Secretary of State." The fee is $30 as of 2011.

8. Mail the articles and the filing fee to:

   Secretary of State

   Document Filing Support Unit

   P.O. Box 944260

   Sacramento, CA 94244

Tips & Warnings

• Contact the IRS to view tax exemption information and learn about the process for getting an Employer Identification Number for the church.

• Contact the California Franchise Tax Board for information on obtaining state tax exemptions for the church.

References

• Mid-Valley Southern Baptist Association: Critical Legal Issues for California Churches
• California Secretary of State: Organization of California Nonprofit, Nonstock Corporations
• California Secretary of State: Business Entities Fee Schedule
• California Secretary of State; Business Entities: Frequently Asked Questions

Resources

• California Secretary of State: Name Availability Inquiry Letter
• California Secretary of State: Forms, Samples and Fees
• California Secretary of State: Private Service Companies