Nelson Madden Black partner Chris Byrnes spoke yesterday at Napa Legal Institute’s Good Counselor Project National Lawyers Conference in Washington, DC on how the Tax Code affects how faith-based nonprofit institutions can discuss political issues and educate voters on candidates and issues. He also discussed the impact that anticipated staff cuts at the Internal Revenue Service may have on faith-based nonprofits in the near future.
In a very important decision with significant and potentially broad ramifications, the Second Department ruled that Real Property Tax Law Section 420-a applied to the residence of NMB client Harrison Orthodox Minyan’s Torah reader, because the home was “utilized primarily in furtherance of exempt purposes.” The opinion began with “[t]his appeal provides this Court with an opportunity to clarify the standards courts should consider when deciding whether a covered not-for-profit corporation is entitled to a full tax exemption pursuant to RPTL 420-a for property allegedly utilized primarily in furtherance of exempt purposes.” This decision will likely prove to be a lead case upon which many courts will rely to determine similar matters.
The decision was covered by Bloomberg. The full opinion can be viewed here.
In the February 5, 2025 edition of the New York Law Journal, partners Barry Black and Christopher Byrnes explore the potential pitfalls of using arbitration to resolve religious disputes. Noting that while arbitration offers advantages like flexibility, cost-effectiveness, and privacy, it can be unpredictable and may not always be suitable for resolving disputes within religious organizations. The article also discusses the legal complexities surrounding religious disputes, including the ecclesiastical abstention doctrine, which limits the involvement of secular courts in such matters. The authors propose a hybrid approach that combines litigation and arbitration, offering a more balanced and secure way to resolve disputes within religious organizations. Read the full article here: Potential Pitfalls in Arbitrating Religious Disputes
In the August, 29 2024 edition of the New York Law Journal, partners Barry Black, Christopher Byrnes and Hillary Byrnes offer expert analysis on the legal boundaries that religious organizations and clergy must navigate during election years. With the 2024 election approaching, the importance for churches and clergy to understand the restrictions imposed by the IRS’s 501(c)(3) tax-exempt status, which prohibits political campaign intervention. This includes endorsing or opposing candidates or using church resources for political purposes.
While churches cannot support political candidates, they are free to advocate for public policy issues, as long as it doesn’t cross into campaign intervention. It also explains that churches can educate voters in a neutral manner, for example, through nonpartisan voter guides. Furthermore, churches may invite candidates to speak, but must ensure equal opportunities for all candidates. Religious leaders are advised to consult with legal counsel to ensure compliance and avoid potential penalties, including loss of tax-exempt status.
Read the full article here.
In the August 30, 2023 edition of the New York Law Journal Religion Law column, partners Barry Black and Christopher Byrnes examine the key differences in religious institutions vis-a-vis other nonprofit organizations and why that matters. In particular, the article dives into key structural and operational considerations ranging from autonomy and governance, employment and tax considerations.
To read the full article click here.
.
Chris Byrnes, the outgoing General Counsel of The Heritage Foundation, will be joining the religion law firm Nelson Madden Black LLP as a partner as of September 1, 2023.
Mr. Byrnes will be launching the Washington, D.C., office of New York-based Nelson Madden Black.
For the past five years of his seven years at Heritage, Mr. Byrnes served as the organization’s chief legal officer in its senior management team, advising on and overseeing all of Heritage’s legal, regulatory, and compliance matters. Mr. Byrnes also was the legal advisor and primary liaison to Heritage’s Board of Trustees. With more than 500,000 members, The Heritage Foundation is the nation’s largest and most broadly supported conservative research and educational institution and was ranked as the No. 1 think tank in the world for “Significant Impact on Public Policy” for three years in a row.
A graduate of Georgetown University’s School of Foreign Service and Georgetown University Law Center, where he was president of the student chapter of the Federalist Society, Mr. Byrnes previously served as in-house associate counsel for a major proprietary university headquartered in Herndon, Virginia; senior attorney-advisor at the U.S. Commission on Civil Rights; attorney-advisor at the U.S. Department of Education’s Office for Civil Rights; and attorney at Defenders of Property Rights. He is an active member of Alliance Defending Freedom’s Allied Attorney Network.
Barry Black, a partner in Nelson Madden Black, said, “Chris’s arrival speaks volumes about how far Nelson Madden Black has come since we opened our doors seven years ago. Chris brings a whole new level of organizational advocacy to our firm as well as a wide network of contacts in Washington, D.C., and throughout the nation. We look forward to continuing to expand our religion law practice in New York and Washington, as well as nationally.”
Commenting on his new role as a partner in Nelson Madden Black, Mr. Byrnes said, “I have devoted my career to mission-oriented clients, and I look forward to focusing on religious clients and causes, defending those facing religious persecution, and protecting the First Amendment rights of individual and organizational clients.”
Nelson Madden Black, whose practice is limited to religion law, represents religious institutions and associations, municipalities, universities, clergy and other clients in a variety of disputes ranging from governance, property, and employment matters to religious liberty and other First Amendment claims.
In the May 23, 2023 New York Law Journal religion law column, co-authors Barry Black and Sarah Child examine laws, including the Civil Rights Act of 1964 and the Equal Employment Opportunity Act of 1972, and their interpretation in courts while analyzing the recent Groff v. DeJoy Supreme Court case, where the court expressed discomfort with the appropriateness of the “de minimis” standard. There will likely need further clarification around religious employees’ protection under precedent rulings.
Read the full article here.
In the March 6, 2023 edition of the New York Law Journal Religion Law column, partners Barry Black and Jonathan Robert Nelson discuss numerous benefits religious corporations can access through reviewing their bylaws and updating them to reflect current structure and operations.
To read the full article click here.
In the November 7, 2022 edition of the New York Law Journal Religion Law column, partner Barry Black and associate Sarah E. Child discuss various ways the federal government has taken action in regard to religious liberties in areas such as education, enforcement and government accountability. The article touches on how the government has deployed resources in these areas that may further broaden the acceptance of religious freedoms and allow for a greater ability for people to exercise their First Amendment rights.
Read the full article here.