I know of no minimum size for religious or other nonprofit organizations (other than perhaps 3 trustees) under NYS law. The attack on nonprofit property tax exemptions in NYC was early in the Koch Administration (ca 1980) for the purpose of eliminating exemption from classes of organizations where exemption was optional under State law at the discretion of the municipality, such as museums, libraries, fraternal and veterans organizations, etc. (NYC had traditionally given exemptions to some of the classes, but not others, for example fraternal organizations were not exempt in the City but could be in other municipalities in the State.) Religious, educational, and charitable organizations (among a few others) are mandated property tax exempt under NYS law. Koch appointed a special Commission headed by his Corporation Counsel, Fritz Schwartz, to legitimate denying exemption to all "optional" organizations, but the Commission was persuaded that the presence of nonprofits was healthy for the NYC economy, Koch repented and there were no curtailments of exemptions by class. As to the USPS, there is a 200 piece minimum mailing requirement for all business class (bulk, used to be called Third Class) mailings whether at commercial or nonprofit rates. That remains as it has always been, albeit with near-annual rate increases. s...@queenschurches.org Rev. N. J. L'Heureux, Jr. Executive Director Queens Federation of Churches 86-17 105th Street Richmond Hill, New York 11418-1597 Voice (718) 847-6764 FAX (718) 847-7392 Visit our Web site at http://www.QueensChurches.org/
_____ From: religionlaw-boun...@lists.ucla.edu [mailto:religionlaw-boun...@lists.ucla.edu] On Behalf Of Will Linden Sent: Wednesday, October 21, 2009 11:06 PM To: Law & Religion issues for Law Academics Subject: Re: Quotas for tax exemption? What about state or city? I remember a period under the Beame administration when the Finance Administration went on a rampage, looking for excuses to yank everybody's exemptions (including the Swedenborg Foundation and the New York Theosophical Society). That is also when they tried telling the major museums that they were not "educational" because they don't give classes. At 10:52 PM 10/21/09 -0400, Douglas Laycock wrote: As Don Clark said, there is no minimum size for a 501(c)(3) organization And ministers have no right to sue over discharge; the whole point of the ministerial exception is that churches have absolute discretion over who their minister will be. The courts are in no position to second guess that decision, and they have refused to do so. Quoting Will Linden <wlin...@panix.com>: > Well, I am bringing up our church's troubles again. The > dysfunctional minister has been discharged under the termination > clause, and left frothing at the mouth and vowing to be revenged on > the whole pack of us. > > One of the wrinkles in the latest round of "Telephone" has him > claiming that we have to maintain a minimum number of members or lose > our tax-exempt status. (Of course, this raises the question of what > in vastation HE was doing about it during his tenure.) Is there > anything to this, or is he just blowing smoke? Is there some clause > in the !...@!$! New York Religious Corporations Act which could come > around to bite us? (Again). > > Will ("Organized religion? I'LL give them organized religion!") Linden > > <http://www.retaggr.com/SignatureProfile/wlinden> Douglas Laycock Yale Kamisar Collegiate Professor of Law University of Michigan Law School 625 S. State St. Ann Arbor, MI 48109-1215 734-647-9713 <http://www.retaggr.com/SignatureProfile/wlinden>
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