Whether you’re in need of a one-time project or ongoing general counsel for your church or ministry, we are prepared to guide you through the legal questions you face.
Founder
David Middlebrook
David Middlebrook is one of the country’s leading practitioners in the area of religious nonprofit organizations. His clients include high-profile charitable and religious organizations, both domestic and international. Mr. Middlebrook has an in-depth knowledge of risk management for charities, religious organizations, private schools, and universities.
Mr. Middlebrook advises his clients on a wide range of legal issues including corporate structure and governance, employment and volunteer practices, intellectual property, and compensation practices. Mr. Middlebrook serves as outside general counsel to a number of nonprofit organizations, while many others use his services as special nonprofit corporate counsel. Mr. Middlebrook also serves his clients in the role of literary and music agent and is a frequent speaker at conferences and seminars on legal subjects affecting religious nonprofit organizations. He is an award-winning author and has published numerous articles on nonprofit topics. Mr. Middlebrook is a founding shareholder of Middlebrook | Group, PLLC.
Representative Engagements
Assisted a media-based church ministry in responding to an inquiry by Senator Charles Grassley and the Senate Finance Committee into the church’s activities and operations that raised novel and complex issues, including the permissible scope of congressional inquiries, the protections afforded churches and their members by the First Amendment, and the interplay between congressional inquiries and the protections afforded to churches by section 7611 of the Internal Revenue Code, which provides special rules for IRS inquiries and examinations of churches. Managed a team of outside experts to prepare a coordinated response including lobbying counsel, tax counsel, and religious and constitutional scholars.
Successfully resolved a three-year long IRS church tax inquiry and examination of an international church-based ministry on a “no change” basis that preserved the tax-exempt status of the organization and confirmed its status as a church for federal tax purposes.
Counseled churches and religious organizations on the availability and requirements for providing parsonages and housing allowances to church leaders.
Education
J.D., Southern Methodist University, Dallas, Texas, 1989
B.S. (Business Management), cum laude, Oral Roberts University, Tulsa, Oklahoma, 1985
Bar Admissions
Texas, 1989
District of Columbia, 1991
Colorado, 1996
Court Admissions
U.S. Supreme Court
U.S. Tax Court
All Texas State Courts
District of Columbia Court of Appeals
All Colorado State Courts
Publications
Nonprofit Law for Religious Organizations: Essential Questions and Answers, providing guidance, direction, and clarification of legal and tax laws affecting churches and other religious organizations (John Wiley & Sons, Incorporated, 2008)
The Guardian System, a comprehensive system for the prevention of child abuse within nonprofit organizations (Strang Communications Company, 2000)
Distinctions
Awarded the Gold Medallion Book Award in recognition of excellence in evangelical Christian literature by the Evangelical Christian Publishers Association, 2001
Certified in Nonprofit Management by the University of Texas at Austin, 2013
Certified in Risk Management for Religious Nonprofit Organizations by the University of Cambridge, Cambridge, England, U.K., 1996