About US
ChurchLawAndTax.com is a resource from Christianity Today, a nonprofit, global media ministry that serves the church through print magazines, digital publications, websites and blogs which together reach over 2.5 million people each month. We are committed to building up the church and those who lead it. Read our statement of faith
PURPOSE
ChurchLawandTax.com exists to provide church leaders, staff members, and volunteer workers with extensive legal, tax, and risk management resources and training at an affordable price. With Richard R. Hammar's expertise, this site is the best legal, tax, and risk management program available to church leaders today.
ChurchLawandTax.com provides the following:
UPDATES
Each week, ChurchLawandTax.com offers a new, free article related to critical law, tax, and risk management issues that affect church leaders. These articles, mostly written by senior editor Richard R. Hammar and members of our Editorial Advisory Board, offer helpful tips and insights—and give nonmembers a glimpse of the in-depth coverage they'll receive when they join ChurchLawandTax.com.
ARCHIVES
As a member, you receive full access to archived editions of Church Law & Tax Report, the bimonthly newsletter edited by Richard R. Hammar since 1987 that covers important legal and tax topics and updates.
LEGAL LIBRARY
You'll find a wealth of legal and tax resources exclusively devoted to the needs of church leaders like you. Topics include legal issues for pastors, church property and administration, employment law, and liability and church and state issues. You can search the library by either keyword or topic, or use the index to quickly find the information you need. Articles are cross-referenced and linked to enhance your search capabilities. It's a powerful tool, and provides church leaders with unparalleled access to essential reference materials.
WEEKLY LESSONS
The Weekly Lessons provide a powerful tool for the continuing education of all church staff members and lay leaders. Each program features a weekly lesson that can be completed in about 10 minutes or less. The purpose is to introduce important topics and concepts in bite-sized chunks, and to reinforce the learning process through a sustained, systematic program. And as part of your membership to ChurchLawandTax.com, they are also the most cost-effective approach to continuing education available to any group today.
Programs are provided based on your church role and include those for:
1. Pastors. This program helps pastors to gain insights on a broad range of important legal and tax topics that impact pastoral ministry.
2. Board Members. The primary focus is on key legal issues and fiduciary duties that affect board members.
3. Business Administrators. This is a broad ranging program that includes legal, tax, and training in risk management.
4. Treasurers, Bookkeepers, and Finance Committees. The training program reviews a broad range of tax topics that affect churches and clergy, as well as other financial management concerns.
5. Youth and Children Directors. The program focuses on safety concerns in working with children and youth, as well as liability issues and some tax topics that impact compensation planning.
6. Denominational Leaders. This program helps denominational executives understand key legal and tax issues that impact their work, as well as the impact on the churches with which they work.
SEMINARS
We offer a variety of online seminars for both church leaders and congregational members. As a member of ChurchLawandTax.com, your church has complete access to every seminar offered. You'll be able to expand the continuing education of your staff on important topics while reducing overhead and expenses.
Our online seminars include safety and risk management, such as tasks, inspection checklists, and other steps church leaders can take to prevent accidents and losses that harm people, destroy property, and hurt ministry. It's a practical and manageable way to promote both stewardship and caring within your church among staff members, church board members, custodians, and members of church committees.
RESOURCES
Discussion Board
As a member you can search answers and comments pertaining to ministry issues or legal and tax questions, ask your own questions, and interact with other church leaders from across the United States.
Church Law & Tax Update E-Newsletter. This free e-mail newsletter provides helpful information to pastors, executive pastors, business administrators, and board members. You'll stay up-to-date on emerging legal trends and developments, as well as updates on new content added to the ChurchLawandTax.com website.
Church Finance Update E-Newsletter. This free monthly e-mail newsletter provides helpful information to treasurers, bookkeepers, and business administrators, and provides direct links to articles on pressing financial issues that impact churches and clergy.
STORE
YourChurchResources.com provides additional tools to help you successfully manage your ministry including hundreds of books, downloadable PDF's, and CD's on administration, employment, finance, legal, risk management, safety, and tax topics for churches. You will find all of Richard Hammar's books including the annually Church & Clergy Tax Guide and Pastor, Church & Law here.
TERMS AND RESTRICTIONS
Members must agree to abide fully by the Terms and Restrictions of ChurchLawandTax.com.
Pricing Become a MemberOUR EDITORIAL ADVISORS
Richard R. Hammar
Richard R. Hammar is an attorney, CPA, and author specializing in legal and tax issues for churches and clergy. He is a graduate of Harvard Law School, and attended Harvard Divinity School. He is the author of several books, including Pastor, Church & Law, the annual Church and Clergy Tax Guide, Reducing the Risk, the biannual Compensation Handbook for Church Staff and the Essential Guide to Copyright Law for Churches. He also is senior editor of Church Law & Tax Report, a bimonthly newsletter reviewing significant legal and tax developments for churches and clergy, and Church Finance Today, a monthly newsletter for church treasurers.
Richard has contributed articles to numerous journals and publications, including Leadership Journal, Christian Century, and Enrichment; is a frequent speaker at legal and tax conferences; has taught church law at a number of seminaries; and is often asked to consult with attorneys, CPAs, and church and denominational leaders on legal and tax issues. He has been a lecturer at the annual Washington Nonprofit Legal and Tax Conference since 1992; addressed a National Institute of the American Bar Association on the tort liability of charitable and religious organizations; has been a featured speaker at the annual Program on Philanthropy and Law sponsored by the New York University School of Law; and has taught continuing education seminars at several institutions, including Princeton Theological Seminary and Emory University.
Richard has been inducted into the church management "hall of fame" by the National Association of Church Business Administration, and has served on the boards of several prominent charities, including the Evangelical Council for Financial Accountability. He was named one of the 50 "most influential Christians in America" by the Church Report magazine. He is a member of the Missouri and Illinois Bar Associations, the American Institute of Certified Public Accountants, the Christian Legal Society, and is admitted to practice before the United States Tax Court. In 2009, he became a Registered Parliamentarian by successfully completing a qualifying examination administered by the National Association of Parliamentarians. He joins the ranks of 270 other Registered Parliamentarians in the United States.
Elaine L. Sommerville
Elaine L. Sommerville is licensed as a certified public accountant by the State of Texas. She has worked in public accounting for the past 23 years, primarily focusing on tax compliance aspects of nonprofit organizations. Elaine currently devotes her time to handling various IRS issues for individuals and for exempt organizations of various types. She is currently the sole shareholder of the firm of Sommerville & Associates, P.C.
Elaine also has a passion for training individuals who work for and with nonprofit organizations. To this end, she is a regular speaker for the Christian Leadership Alliance, the Texas Society of CPAs, the National Association of Church Business Administrators, and she is an instructor for the American Institute for Certified Public Accountants (AICPA). She is a member of the AICPA, the Texas Society of CPAs, and the National Association of Church Business Administrators.
Frank Sommerville
Frank Sommerville is a shareholder in the law firm of Weycer, Kaplan, Pulaski & Zuber, P.C. in Houston and Dallas, Texas. He received his Bachelor's degree in business from Texas Wesleyan University. He received his Masters in Professional Accounting with an emphasis on taxation from the University of Texas at Arlington. His law degree is from the University of Houston Law Center. He holds a license as a Certified Public Accountant. He is also Board Certified in Tax Law by the Texas Board of Legal Specialization. He is rated AV (highest possible) by Martindale-Hubbell Legal Directory.
Frank has presented seminars on nonprofit taxation since 1981. He regularly assists churches in preventing litigation, including those that originate with accusations of sexual misconduct. Due to his significant contributions to the church administration profession, he was inducted into the National Association for Church Business Administration Hall of Fame in 2003.
James F. Cobble
James F. Cobble, Jr. received his Master of Divinity degree from McCormick Theological Seminary, and also has doctoral degrees from both Princeton Theological Seminary and the University of Illinois. He combined his training as a pastor and educator with extensive research and writing in the field of church administration, writing or co-writing 20 books and receiving induction into the church management "hall of fame" by the National Association of Church Business Administration. He is now retired and currently working on his first novel, Summa Deus, an epic story about the Emperor Constantine's battle for control of the Roman Empire and conversion to Christianity during the period of the Great Persecution of the Church, 303-313 A.D.
Michael E. Batts
Michael E. Batts is the founder and managing shareholder of Batts, Morrison, Wales & Lee, P.A., a CPA firm dedicated exclusively to serving nonprofit organizations and their affiliates. He chairs the board of both the Evangelical Council for Financial Accountability (ECFA) and The Master's Academy of Central Florida. Mike has led numerous discussions in national seminars, including the National Association of Church Business Administration, The Christian Leadership Alliance, the National Institute in Church Finance and Administration at Emory University, the American Institute of Certified Public Accountants and his firm's own annual Nonprofit Conference. He is active legislatively, both on the state and federal levels, having successfully drafted and lobbied for a number of changes to laws affecting nonprofit organizations.
Midgett Parker
Midgett Parker has provided legal counsel to business, church and developer clients in land acquisition, land use regulations, financing, construction contracts and dispute resolution in the construction process. His involvement for churches and other religious institutions includes legal representation through zoning and subdivision, permits and interaction with building inspectors, loan negotiation and refinancing, tax exemptions, arbitration of post construction claims and final acceptance of the new facility.
Dan Busby
Dan Busby is the President of Evangelical Council for Financial Accountability (ECFA), an oversight and accreditation organization. A CPA, Mr. Busby founded a CPA firm, was the Controller of a major medical center, and CFO of a major religious denomination. Hundreds of thousands of his books and booklets on tax and finance issues have been used by church and other nonprofit leaders. Over 250 of his articles have appeared in various magazines and websites. He is a frequent speaker at national nonprofit conferences and has spoken in 37 states.
Ann Buwalda
Ann Buwalda founded the law firm, Just Law International, PC, in March 1996, which focuses on immigration law practice and particularly asylum and refugee cases. She has also served as adjunct professor teaching Immigration Law at Regent University in 1996 and since 2002 annually teaches International Asylum/Refugee and Human Rights Law as an adjunct professor at Handong International Law School in Pohang, Korea. Other law school and university campuses at which she has been invited to address students and faculty include George Mason University, American University, Georgetown Law School, Campbell University Law School, John Hopkins, and Liberty University School of Law.
Ann became Director for Jubilee Campaign USA in 1991 when she launched the organization in the Washington, DC area. In October 2000, Ms. Buwalda served as one of the "public members" on the United States Delegation to the Organization for Security and Cooperation in Europe (OSCE), Human Rights Dimension Implementation Review Meeting held in Warsaw, Poland. She prepared and delivered the Statement for the United States delegation on the topic, Freedom of Thought, Conscience, Religion or Belief. On several occasions Miss Buwalda has testified before sub-committees of the United States Congress and the Congressional Human Rights Caucus concerning human rights, religious freedom, and the plight of refugees in various countries.
Gregg Capin
Gregg is a partner with CapinCrouse LLP, a CPA firm specializing in service to not-for-profit organizations through audit, tax, and advisory services. Gregg has over thirty years of experience managing accounting, audit, and advisory services for a wide range of not-for-profit organizations both nationally and internationally. Prior to joining the firm in 1979, he served for five years as the accounting and trust manager of the Great Commission Foundation of Campus Crusade for Christ. He holds a B.A. degree from Azusa Pacific University.
With extensive experience, Gregg frequently speaks on not-for-profit accounting and auditing, planned giving administration, exempt organization tax, and other topics at conferences and seminars. He has conducted training within the firm, for industry groups and conferences, and for the AICPA and State CPA Societies.
George Gatgounis
Rev. Dr. George Joseph Gatgounis, a Harvard alumnus, holds four master degrees, and three earned academic doctoral degrees. He currently serves as Secretary-Treasurer of the Harvard Club of South Carolina, and is a member of the Harvard Faculty Club. He is a prolific author, with numerous forthcoming works ranging in subject matter including exegesis, theology, religion, history, law, politics, foreign policy, and even science fiction. He has published Calvin the Magistrate. His forthcoming works include The Puritan View of Substantive Biblical Law, International Law Afloat on a Sea of Religious Ethics, Governmental Integrity and the Future of American Democracy, The Robert Hussein Case and its Implications for American Foreign Policy, Exegesis and Sermonic Development, and Radbertus and Ratramnus. A licensed attorney and litigator since 1994, he is also a South Carolina Supreme Court certified mediator and arbitrator, and a TASA and nationally known expert witness in religion. He has formally served as a Harvard Chaplain, jail chaplain, and nursing home chaplain, and currently also serves as a minister in Charleston, S.C., and is available for legal representation, confidential consultation, as well as public debates, conferences, sermons, and speeches.
James E. Guinn
In 1975 Mr. Guinn and Mr. Robert D. Smith organized Guinn, Smith & Company, Inc. The company has grown to a staff of approximately thirty. Since inception, Guinn, Smith & Company has primarily been involved with providing tax, auditing, and accounting services for religious organizations.
Mr. Guinn is intensely involved in the representation of various religious organizations before the Internal Revenue Service. He has consulted with the general public, ministers, and employees of religious organizations with regard to Internal Revenue Service requirements. Out of his experiences, he has written several reference books for non-profit organizations and numerous articles addressing problems the Internal Revenue Service encounters in carrying out its function of insuring compliance of exempt organizations.
Vonna Laue
Vonna Laue joined Capin Crouse, a national auditing firm specializing in churches and nonprofits, in 1996. She is licensed as a California and Colorado CPA and is a member of the American Institute of Certified Public Accountants, the Society for Human Resource Management, and the National Association of Church Business Administration. She serves clients including churches, colleges, universities, seminaries, mission organizations, and other nonprofit ministries.
Vonna has served in a variety of board roles for nonprofit organizations. She has written articles in national church business administration publications. She coauthored Essential Guide to Church Finances. Her speaking experience includes annual church seminars, semi-annual QuickBooks discussion groups, as well as the national conferences of the former Christian Management Association and the National Association of Church Business Administration.
David Middlebrook
David Middlebrook is licensed to practice law in Texas, Colorado, and the District of Columbia, and his practice emphasis is focused on representing tax-exempt organizations. His clients include all types of charitable, religious, and educational organizations. Many nonprofit organizations retain Mr. Middlebrook as general counsel; others use his services as special nonprofit corporate counsel. Mr. Middlebrook graduated with honors with a B.S. in Business Management in 1985 and earned his Juris Doctor in 1989 from Southern Methodist University.
Mr. Middlebrook is a registered Congressional lobbyist where he works on behalf of religious nonprofit organizations for the protection of religious liberties. Mr. Middlebrook has authored and published numerous articles on nonprofit topics. He is the author of The Guardian System, a comprehensive system for the prevention of child abuse within an organization, for which he was awarded a 2001 Evangelical Christian Publishers Association Gold Medallion book award in recognition of excellence in evangelical Christian literature. He co-authored Nonprofit Law for Religious Organizations: Essential Questions and Answers, which is a response to the need for guidance, direction, and clarification of legal and tax laws affecting churches and other religious organizations.
Judge Enoch Perry
Judge Enoch Perry, III is a well-known litigator and negotiator both locally and nationally. For over 14 years, he as served as General Counsel of the Church Of God In Christ, Inc., having the legal oversight of its churches worldwide. He has conducted seminars and published reference books on the topics of church law, sexual misconduct and legal procedures. Judge Perry is an expert in church law while maintaining a private practice in Mitchellville, Maryland, where he specializes in non-profit organizations, family law and personal injury.
Ken Sande
Ken Sande is president of Peacemaker Ministries and is author of The Peacemaker, which has been translated into 11 languages. He also is an Editorial Advisor for Christianity Today International's Church Management Team, which includes Your Church magazine and ChurchSafety.com. He is passionate about bringing the life-changing power of God's peacemaking principles into the lives of Christians and their churches. Ken has used biblical peacemaking principles to minister to parties in hundreds of conflicts ranging from simple personal disputes to complex church, corporate, and legal conflicts. He has written books, articles, and other resources on biblical conflict resolution and is in frequent demand as a conference speaker. He and his wife, Corlette, love to hike with their two teenagers in the mountains near their home in Billings, Montana.
Richard J. Vargo
Richard J. Vargo, M.B.A., Ph.D. is a professor of accounting in the Eberhardt School of Business at the University of the Pacific, Stockton, California. He is the recipient of the prestigious Accounting Faculty Merit Award given by the California Society of Certified Public Accountants for his contributions to accounting education in California. He coauthored Essential Guide to Church Finances.
