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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">I’ve successfully used the gift exemption in the past where a church gifted its real property to the corporate organization of its denomination.
<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Chris B<br>
<b>Sent:</b> 08/24/2022 12:22 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] Transfer by Church<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I am working on a transaction wherein one church is giving their real property to another church. Both are non-profit corporations (the churches are “merging” their congregations and assets, but not in the same manner as a formal corporate
merger).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Is there some unusual exception from REET for a church transaction? Or is this just governed by regular “gift” rules?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b>Please note our new website and email address as of 1/1/21.<o:p></o:p></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Chris Benis<o:p></o:p></p>
<p class="MsoNormal">First Avenue Law Group, PLLC<o:p></o:p></p>
<p class="MsoNormal">321 First Avenue West, Seattle, WA 98119<o:p></o:p></p>
<p class="MsoNormal">206.447-1900 office – 206.447.9075 fax – www. firstavenuelaw.com
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<a href="mailto:chrisb@firstavenuelaw.com">chrisb@firstavenuelaw.com</a>, and delete this message. Thank you very much.<o:p></o:p></p>
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