Stuart Lark knows nonprofit law from the inside out. For more than 15 years, his practice has focused on advising nonprofit clients on corporate, tax, transactional and other matters related to their unique missions. Mr. Lark offers his clients sophisticated, nuanced solutions to their legal needs based on his understanding of the distinct operational and legal challenges nonprofit organizations face.

Serving in an outside general counsel role, Mr. Lark has helped his nonprofit clients navigate complex matters involving corporate structure (including formation and governance), operations (joint ventures, commercial activities, international structure and transactions), finance (tax-exempt financing, planned giving), growth (mergers and acquisitions) and taxes (IRS rulings, unrelated trade or business income tax, private foundation rules, property and sales tax).

In addition, Mr. Lark has counseled many clients with respect to religious accommodations under the law, including tax exemptions, faith-based employment rights, government benefits, immigration, church property disputes and other matters. He has spent “time in the trenches” in this area, having served as Legal Counsel for the Christian Legal Society’s Center for Law and Religious Freedom in Washington, D.C. He has also written many amicus briefs and papers on critical religious liberty issues.

Select Representations

• YMCA of the Rockies v. Board of Assessment Appeals, Colorado Court of Appeals (religious and charitable property tax exemptions)
• Catholic Health Initiatives Colorado v. City of Pueblo, Colorado District Court (religious and charitable sales tax exemptions)

Amicus Briefs Filed in Religious Liberty Cases

• Hosanna-Tabor Evangelical Lutheran Church and School v. EEOC, United States Supreme Court (promoting religious hiring rights applied to ministers)
• Christian Legal Society v. Martinez, United States Supreme Court (promoting religious hiring rights)
• Spencer v. World Vision, U.S. Court of Appeals for the Ninth Circuit (promoting a broad religious hiring exemption)
• Catholic Health Initiatives Colorado d/b/a Villa Pueblo Towers v. City of Pueblo, Colorado, et al., Colorado Supreme Court (promoting a broad religious tax exemption)
• Colorado Christian University v. Raymond T. Baker, et al., U.S. Court of Appeals for the Tenth Circuit (challenge to discriminatory student aid program)
• Zelman v. Simmons-Harris, United States Supreme Court (upholding a school voucher program)
• Newdow v. U.S. Congress, United States Supreme Court (pledge of allegiance case)
• Kong v. Scully, U.S. Court of Appeals for the Ninth Circuit (accommodation of religious exercise in Medicare/Medicaid programs)
• Catholic Charities v. California, California Supreme Court (challenge to mandatory prescription contraceptive coverage in benefit plans)
• Barrow v. Greenville Independent School District, U.S. Court of Appeals for the Fifth Circuit (right of public school teacher to send children to private Christian school)
• Fleming v. Jefferson County School District, U.S. Court of Appeals for the Tenth Circuit (private religious expression at Columbine High School)
• U.S. v. Hardman, U.S. Court of Appeals for the Tenth Circuit (free exercise right to possess eagle feathers)
• Falwell v. Miller, U.S. District Court for the Western District of Virginia (free exercise right for churches to incorporate)

Bar and Court Admissions

Colorado

United States Supreme Court

United States Court of Appeals for the Tenth Circuit

Education

University of Chicago, J.D., 1996

Stanford University, M.S., 1985

Purdue University, B.S., with distinction, 1984

Publications

• "Accommodations for Religious Organizations,” A Guide for Colorado Nonprofit Organizations, CLE of Colorado, Inc. (2012)
• "Religious Organizations, Churches and Special Immigrant Religious Workers,“ Immigration Options for Religious Workers, An AILA Occupational Guidebook (2010)
• "Equal Treatment for Religious Expression After Colorado Christian University v. Weaver,” Engage (February 2009)
• "Commercial Ministry Ventures Should be Structured and Managed Carefully,” The Christian Lawyer (Spring 2008)
• "Tax Exemption for Religious Organizations: The Theory, Conditions and Implications of Obtaining Tax-Exempt Status,” The Legal Bulletin, No. 83, Robert J. Skinner, co-author
• "Using the First Amendment to Support Religious Worker Applications,” Immigration Options for Religious Workers, An AILA Occupational Guidebook (2005)
• "Comparing the Ability of Canadian and U.S. Charities to Fund and Operate Abroad,” The Exempt Organization Tax Review (November 2004)
• "Tax-Exempt Financing: New Opportunities and Continuing Challenges," Taxation of Exempts (September/October 2003)
• "Respect in the Workplace,” Liberty (March/April 2003)
• "Religious Expression, Government Funds and the First Amendment," 105 West Virginia Law Review 317 (Winter 2003)
• "Once and Future Challenges to the Ministers' Housing Allowance," Taxation of Exempts (January/February 2003)
• "Revenue from Product Sales by Religious Organizations may be Taxable," Taxation of Exempts (September/October 2001)
• "Pervasively Sectarian Institutions May Now Qualify for Tax-Exempt Financing," Journal of Taxation of Exempt Organizations, (January/February 2001)

Speeches and Seminars

• "Governance Structures and Unique Tax Issues for Religious Organizations,” 20th Annual Institute on Advising Nonprofit Organizations in Colorado, Denver, CO (2011)
• “Intellectual Property and International Issues,” Christian Leadership Alliance, Dallas, TX (2011)
• "Update on Church Status and Religious Hiring,” Christian Leadership Alliance, San Diego, CA (2010), Dallas, TX (2011)
• "Business as Missions,” Evangelical Council for Financial Accountability (Webinar 2011); The Mission Exchange, Orlando, FL (2009)
• "Strategic Alliances,” Evangelical Council for Financial Accountability (February/May 2010); The Mission Exchange (2010); Christian Leadership Alliance, Atlanta, GA (2009)
• "Public Policy and Religious Liberty,” Council for Christian Colleges & Universities, Presidents Conference (2009)
• "Let No Good Deed Go Untaxed: A Mile High View on Key Things You Should Know,” American Association of Museums (2008)
• "Canadian and U.S. Ministries Working Together,” Canadian Council of Christian Charities (September 2008).

Professional Affiliations

• American Bar Association
• Colorado Bar Association
• El Paso County Bar Association

Civic Involvement and Honors

• MOPS International, Board Member
• First Presbyterian Church of Colorado Springs, Elder
• Christianity Today, Church Management Team Editorial Advisory Board
• Christian Legal Society, Center for Law and Religious Freedom Committee, Member
• Christian Leadership Alliance – Colorado Springs Chapter Board President (2004), Christian Leadership Partner
• Advisory Board Member and Religious Organizations Columnist, Taxation of Exempts (1999-2001)
• YMCA Basketball Coach