Practice Areas & Industries: Holme Roberts & Owen LLP

Practice/Industry Group Overview

Our firm provides counsel to a wide variety of churches, church denominations, and other religious organizations. Our interdisciplinary team of attorneys, experienced in the various areas of the law that impact religious organizations, provides efficient and cost-effective assistance with the broad range of legal matters such organizations encounter. The firm works proactively with our religious organization clients in a joint effort to reduce potential risks and liabilities and to minimize costs.

Services Available

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 Practice

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 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 >IMG SRC="dotclr.gif" Height="1" Width="30" Align=bottom Border="0">requirements
• Non private and private foundation matters
• Church and religious order status issues
• Filing requirements and audit limitations
• Employment law issues
• Constitutional issues, including First Amendment rights
• Mergers and acquisitions
• Fundraising matters
• Charitable solicitation rules
• Special charitable contribution vehicles
• Income tax consequences of charitable contributions for individuals and corporations
• International operations and transactions
• 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

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.