OSERAN HAHN
Attorneys at Law
Practice/Nonprofit, Church & Ecclesiastical Law

Nonprofit, Church & Ecclesiastical Law.

Churches, ministries, and nonprofit organizations carry a mission and a business at the same time. The financial discipline of a company, the public accountability of a regulator, and the volunteer energy of a community, all under one tax ID. We’ve counseled Pacific Northwest congregations, denominational bodies, parachurch ministries, faith-based schools, and secular nonprofits for decades. The work is quiet by design.

Talk to a nonprofit attorney
Practicing
Since 1965
Attorneys
Team of 2
AV-rated
Martindale-Hubbell
Office
Bellevue, WA
▍ Overview

Oseran Hahn has served Pacific Northwest nonprofits, congregations, and faith-based organizations for decades. Our clients include churches, synagogues, parachurch ministries, denominational and rabbinic bodies, social-service nonprofits, foundations, and faith-based schools. We handle formation and 501(c)(3) status, governance and polity, employment and safe-sanctuaries policy, real estate and capital projects, mergers and affiliations, and the transitions that come up across decades: clergy succession, denominational or jurisdictional realignment, dissolution, and the legacy planning that follows.

Capabilities

For the work that has a calling.

Why Oseran Hahn

We know what kind of organization you actually are.

Mission-driven clients return for the same three reasons. None of them is the matter at hand. It’s the next decade.

  1. 01

    Pastoral care alongside legal work.

    We work with boards and pastors who’d rather not be in our office at all. We bring the discipline of the file and the patience the work deserves.

  2. 02

    Polity-faithful drafting.

    We read the tradition the church or ministry belongs to and write documents that honor it, not generic nonprofit boilerplate that misses the polity.

  3. 03

    Same firm, all the way through.

    Formation, governance, real estate, employment, succession, dissolution. The same lawyers see the organization through its entire life.

The team

Shareholders on this work.

How we work

A process made for mission work.

  1. 01

    Listening first

    A working conversation about the mission, the people, and the questions the board hasn’t yet been able to answer alone.

  2. 02

    Diagnosis

    We read the founding documents, the polity (if applicable), the recent minutes, and the financial statements. A short written memo follows.

  3. 03

    Plan & policy

    We propose the structure, document set, or amendment plan in plain language, with the trade-offs and the realistic timeline.

  4. 04

    Drafting & filings

    Bylaws, IRS filings, employment documents, real-estate work, or whatever the matter requires. Senior attorney drafting from the first version.

  5. 05

    Adoption & rollout

    Board or membership adoption, denominational notice where applicable, and the staff-and-volunteer rollout that makes a policy real.

  6. 06

    Ongoing counsel

    Boards turn over. Pastors transition. We stay available year after year so the organization’s legal life is continuous, not episodic.

When clients call us

A few situations we hear most often.

  1. ▍ 01 / The new ministry

    A church plant or new nonprofit forms.

    Articles of incorporation, IRS Form 1023, bylaws, and the polity or governance documents that match how the organization will actually operate. Charity in good standing from day one.

  2. ▍ 02 / The pastoral transition

    A long-tenured senior pastor steps back.

    Departure agreement, sabbatical structure, transition-pastor engagement, and the document set the next pastor walks into. Pastoral care alongside the legal work.

  3. ▍ 03 / The growing nonprofit

    A social-service charity launches a related program.

    Governance update, employment counsel, real-estate work, and the IRS questions that come up when a nonprofit’s footprint expands. Mission stays central; structure scales with it.

  4. ▍ 04 / The merger or affiliation

    Two organizations combine.

    Due diligence, governance integration, brand transition, donor communications, and the IRS notice that goes along with it. Programmatic continuity is the priority.

Representative experience

Recent work.

▍ Property

A growing congregation purchases its first permanent home.

Negotiated the purchase agreement, secured financing on church-friendly terms, and worked with the city on a conditional-use permit. Closing aligned with the campaign calendar.

▍ Polity & governance

Bylaw and membership covenant rewrite for a 75-year-old church.

Modernized the governance documents while preserving the congregation’s polity and theological identity. Membership ratified the changes after a long season of teaching.

▍ Succession

Pastoral transition handled cleanly, and pastorally.

Counseled a long-tenured senior pastor and elder board through a multi-year succession plan: departure agreement, sabbatical structure, transition-pastor engagement, and the document set the next pastor walked into.

FAQ

Common questions.

How much does it cost to form a nonprofit or church?
A straightforward Washington nonprofit formation with IRS Form 1023 and bylaws is typically several thousand dollars in fees plus IRS filing costs. Church formations and more complex 501(c)(3) applications cost more. We quote the work in writing after the first conversation.
How long does 501(c)(3) recognition take?
The IRS typically issues a determination letter in 3 to 9 months for a Form 1023, depending on complexity and current backlog. Form 1023-EZ is faster for qualifying small organizations.
Can a church operate without IRS recognition?
Churches are automatically tax-exempt under federal law and do not technically need IRS recognition. However, most churches obtain it for ease of donations, lender expectations, and clarity. We discuss the trade-offs in the first meeting.
Do you handle denominational and polity issues?
Yes. We work with congregational, presbyterian, episcopal, baptist, and other polities, and we’ve handled denominational realignment, separation, and asset-allocation matters in the Pacific Northwest.
Are you familiar with safe-sanctuaries and child-safety requirements?
Yes. We have drafted safe-sanctuaries frameworks for individual congregations and for denominational bodies adopting policy across multiple churches and schools.
Insights

Recent thinking.

All insights
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Leading a church or nonprofit? Let’s talk.

Quiet, careful counsel for the work that has a calling.

Oseran Hahn P.S. · 11225 SE 6th St, Suite 100 · Bellevue, WA 98004

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