Stuart J. Lark

For more than 20 years, Stuart has focused on helping nonprofit clients navigate complex matters related to their distinct operational and legal challenges.

Stuart advises nonprofits on legal structure, governance, operational and personnel policies, joint ventures and affiliations, commercial activities, unrelated trade or business income tax, intellectual property, international structure, tax-exempt financing, private foundation rules, planned giving, and mergers and acquisitions.

He has obtained many favorable IRS exemption rulings, as well as determinations granting state property and sales tax exemptions. Additionally, he counsels many clients with respect to religious accommodations in the law.  He has helped clients secure religious tax exemptions, faith-based employment or activity rights, government benefits, and religious worker visas. He also regularly advises on church disputes and other religious exercise matters.

• Obtained religious property tax exemptions for YMCA of the Rockies camp properties.
• Provided Legal Counsel for Evangelical Council for Financial Accountability to the Commission on Accountability and Policy for Religious Organizations.
• ECO: A Covenant Order of Evangelicals – Creation of legal structures for new church denomination and new association of churches and pastors.
• Authored amicus briefs on behalf of more than 90 religious organizations. 

AMICUS BRIEFS FILED IN RELIGIOUS LIBERTY CASES

• World Vision v. McMahon, United States Court of Appeals for the Ninth Circuit (supporting the right to employ persons who share the employer’s religious beliefs or conduct standards) (representing Christian Camp and Conference Association, Cross Catholic Outreach, The Church of Jesus Christ of Latter Day Saints, Ethics and Religious Liberty Commission of the Southern Baptist Convention, The Master’s University and Seminary, The Signatory, and others).
• Fitzgerald v. Roncalli High School, United States Court of Appeals for the Seventh Circuit (supporting the right to employ persons who share the employer’s religious beliefs or conduct standards) (representing Billy Graham Evangelistic Association, CRISTA Ministries, Trans World Radio, Far East Broadcasting Company, Sky Ranches, Calvary Chapel Ft. Lauderdale, and others).
• Billard v. Charlotte Catholic High School, United States Court of Appeals for the Fourth Circuit (supporting the right to employ persons who share the employer’s religious beliefs or conduct standards) (representing The Christian and Missionary Alliance, Focus on the Family, Regent University, The Evangelical Alliance Mission, Waterstone, Grace to You, Samaritan’s Purse, Christar, SIM USA, OC International, and others).
• Our Lady of Guadalupe School v. Morrissey-Berru, United States Supreme Court (promoting a constitutional exemption from civil rights laws for employees exercising an organization’s religious beliefs) (representing Cherry Hills Christian Church, Evangelical Council for Financial Accountability, Fellowship of Christian Athletes, The Catholic Diocese of Colorado Springs, Mount Hermon Association, Point Loma Nazarene University, and others).
• Woods v. Seattle’s Union Gospel Mission, Washington State Supreme Court (preserving a statutory religious exemption from state employment law) (representing Council for Christian Colleges & Universities, Christian Care Ministry (Medi-Share), Orchard Alliance, The Navigators, and others).
• Masterpiece Cakeshop v. Colorado Civil Rights Commission, United States Supreme Court (promoting a broad religious exemption from public accommodation laws) (representing Christian Care Ministry, ECO: A Covenant Order of Evangelical Presbyterians, Kanakuk Ministries, Tyndale House Publishers, Association of Gospel Rescue Missions and others).
• Burwell v. Hobby Lobby, United States Supreme Court (supporting religious exercise protection) (representing Fellowship of Christian Athletes, Young Life, Billy Graham Evangelistic Association, Samaritan’s Purse, Pine Cove, Biblical US, and others).
• Hosanna-Tabor Evangelical Lutheran Church and School v. EEOC, United States Supreme Court (promoting hiring rights applied to ministers) (representing American Bible Society, Crista Ministries, The Navigators, Compassion International, The Christian and Missionary Alliance, New Tribes Mission, Moody Bible Institute and others).
• Christian Legal Society v. Martinez, United States Supreme Court (promoting religious hiring rights) (representing Azusa Pacific University, World Vision, Council for Christian Colleges & Universities and others).
• Larue v. Douglas County School District, Colorado Supreme Court (supporting inclusion of religious schools in school voucher program) (representing Association of Christian Schools International, Catholic Diocese of Colorado Springs and others).
• 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) (representing Young Life, The Catholic Foundation for the Roman Catholic Church in Northern Colorado, Focus on the Family, HCJB Global and others).
• Colorado Christian University v. Raymond T. Baker, et al., U.S. Court of Appeals for the Tenth Circuit (challenge to discriminatory student aid program) (representing Catholic University of America, among others).
• Spencer v.  World Vision, U.S. Court of Appeals for the Ninth Circuit (promoting a broad religious hiring exemption).
• 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).
• 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).

Presentations

• “Religious and Sexual Liberty Developments,” Christian Legal Society, MissioNexus, Christian Leadership Alliance, Council for Christian Colleges & Universities, Association of Christian Schools International, Capin Crouse, Council on Educational Standards and Accountability, The Christian and Missionary Alliance, 2010 – 2024.
• “The Supreme Court Redefines Discrimination Law: Practical Responses for Religious Employers,” Webinar, ECFA, October 2020.
• “Board Governance,” Rocky Mountain Nonprofit Conference, 2015.
• “All Things International,” 23rd Annual Institute on Advising Nonprofit Organizations, 2014.
• “Counseling and Representing Churches and Other Religious Organizations,” ABA Tax Section Conference, 2012.
• “Business as Missions,” Evangelical Council for Financial Accountability Webinar; MissioNexus, 2009, 2011.

Publications

• “Accommodations for Religious Organizations, A Guide for Colorado Nonprofit Organizations,” CLE of Colorado, Inc., 2016
• “Generating Income Beyond Donations?  Beware Lurking Tax Consequences,” Law Week Colorado, 2013
• “Using the First Amendment to Support Religious Worker Applications,” Immigration Options for Religious Workers, An AILA Occupational Guidebook, 2010
• “Equal Treatment for Religious Expression After Colorado Christian University v. Weaver,” Engage, Feb. 2009
• “Commercial Ministry Ventures Should be Structured and Managed Carefully,” The Christian Lawyer, Spring 2008