Part 2 of 5

Making Motions at a Church Business Meeting

Four questions to help ensure your motions follow proper parliamentary procedure.

Have you ever attended a business meeting and wondered what exactly is happening when people make motions? Maybe you’ve wondered why it’s necessary at all. Or perhaps the process is generally familiar to you, but you get tripped up from time to time on the little details of how motions work.

Whatever your level of understanding, this article explores four questions to help ensure your motions follow proper parliamentary procedure.

What is a motion?

A motion is a proposal for specific action. It’s the vehicle by which a group makes an official decision to do or not do a certain thing.

If you think generally about how decisions are made when more than one person is involved, they typically follow a standard format: (1) they start with the proposal of an idea (e.g., “Let’s get Taco Bell for lunch!”); (2) they often involve some level of discussion (e.g., “McDonalds is better than Taco Bell!”); and (3) they end with individuals expressing their choices.

Motions are the way of formalizing that process in a group that is conducting official business.

There are two types of motions: main motions and secondary motions. Main motions propose substantive action—e.g., “I move that the church repave the parking lot.” Secondary motions propose procedural action related to the group’s meetings—e.g., “I move to refer this main motion to a committee,” or “I move to adjourn.”

How does a member make a motion?

To make a motion, ask to be recognized by raising your hand or going to a microphone, and then say the words, “I move that. …” Follow those words with your substantive or procedural proposal.

There are a few pitfalls to avoid here.

  • Avoid discussing the topic of your motion before you make it. In other words, if you’re frustrated that the church parking lot has potholes and cracks, save your expression of that frustration until after you’ve made the motion and the chairperson has asked if anyone would like to discuss the proposal.
  • Avoid using phrases like “I think we should” or “I’ve been thinking about” to introduce a motion. These phrases aren’t clear indicators of what you’re trying to do, and they may not result in your idea actually being put to the group for discussion. “I move that” is always the best place to start.
  • Avoid making a main motion when there is another main motion already being discussed. This rule supports efficiency: Discussing one topic at a time and then voting on it tends to streamline business and lessen confusion.

What happens to a motion after it is made?

After a member makes a motion, there are three events that should occur before the proposal becomes an official action taken by the group.

Second

A second is the word used in business meetings to indicate that more than one person thinks an idea is worth the group’s time. One member makes a motion, and another member has to say “second” for the motion to get any traction.

Note. When a member says “second,” it doesn’t necessarily mean that the member agrees with the idea proposed. It simply means that he or she thinks the group should talk about the idea.

Discussion

Once a second is made, the chairperson of the meeting should repeat the motion and then ask if the members want to discuss it. There are a few secondary (procedural) motions where discussion is not permitted, but discussion is allowed on all main motions.

Typically, the chairperson should say the following words, or something similar, to invite discussion: “It has been moved and seconded that the church repave the parking lot. Is there any discussion?”

To participate in discussion, members should seek recognition by raising their hands or coming to a microphone, then wait for the chairperson to recognize them, and then state their comments in favor of or in opposition to the motion that is before the group. Often, the chairperson will alternate between individuals in favor and in opposition.

According to Robert’s Rules of Order Newly Revised, the most well-known parliamentary authority and the rulebook most commonly used by churches, members can speak only two times, for ten minutes each time, on any issue, but alternative discussion limits can be adopted via the setting of special rules. After each speaker, the chairperson’s response to the member’s comments should simply be, “Thank you. Is there any further discussion?”

Ideally, the chairperson will keep his or her own views private. But to participate in the discussion, the chairperson should ask someone else to preside over that motion through the discussion and the vote.

Vote

When there is no more discussion on a motion, the chairperson should take a vote. Once a vote is taken and the results are tabulated, that is the group’s decision on that topic. If the motion is adopted, the group should proceed with the action proposed in the motion. If the motion is defeated, the group should continue with the status quo.

As for whether a topic can ever be proposed again if it is defeated, common business meeting procedure says that the topic is off limits until enough time has passed or circumstances have changed to allow the topic to essentially be a new one. In other words, a topic cannot be proposed and re-proposed because such continued discussion wastes the group’s time.

How do secondary motions work?

Secondary motions are motions that relate to the procedure of a group’s meetings. They are typically (but not always) made while a main motion is being discussed. Here are three examples of secondary motions.

  • Amend. A proposal to change the words of the motion that the group is discussing
  • Previous Question. A proposal to close discussion on a motion that the group is discussing and move directly to a vote on that motion with no further discussion (for additional insights, see my article, “4 Answers to Your Questions about ‘Previous Question,’” on The Law of Order blog)
  • Refer to Committee. A proposal to refer a main motion to a smaller group for research and in‑depth discussion so that they can make a recommendation on a course of action to the full group

If a secondary motion is made while a main motion is being discussed, the secondary motion becomes the highest priority for the group, and the group must discuss and vote on that secondary motion before it goes back to the main motion. Here are three examples using the secondary motions listed above.

Example 1: Motion to Amend. While a group is discussing a main motion to repave the church parking lot, a member thinks that perhaps the church could improve the parking lot a little and go to less expense if it just relined the parking spaces. He or she could seek recognition and say, “I move to amend the main motion by striking ‘repave’ and inserting ‘reline.’”

This amendment would need to be seconded, and then the group would discuss and vote on whether to strike “repave” and insert “reline.” If the amendment is adopted, the group would then go back to discussing the main motion as amended. If the amendment is defeated, the group would go back to discuss the main motion as originally stated.

Example 2: Previous Question. While a group is discussing a main motion to repave the church parking lot, a member thinks that the discussion has gone on too long and the group needs to move business along. He or she could seek recognition and say, “I move the previous question.”

This motion (Previous Question) would need to be seconded, and then the group would vote on whether to stop discussing the main motion and move directly to a vote. The group would then vote on whether to stop discussing the main motion.

Unlike with most motions, the group would not discuss whether to stop discussing. And, for adoption of the motion to stop discussing, at least two-thirds of the members voting must vote in favor. If the motion to stop discussing is adopted, the group would move directly to a vote on the main motion with no more discussion. If the motion to stop discussing is defeated, the group would continue discussing the main motion.

Example 3: Refer to Committee. While a group is discussing a main motion to repave the church parking lot, a member thinks that perhaps the building committee should request proposals from different paving companies and research the overall pros and cons of the project. He or she could seek recognition and say, “I move to refer the main motion to the building committee to research the costs and benefits of the proposal and report back at the next regular business meeting.”

This motion (Refer to Committee) would need to be seconded, and then the group would discuss and vote on whether to refer the main motion to the building committee. If the motion to refer is adopted, the main motion would be referred to the building committee, and the group could move to discussion of a new topic. If the motion to refer is defeated, the group would go back to discussing the main motion as proposed.

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For related infographics and downloadable resources from the author, visit The Law of Order blog at civility.co.

Sarah E. Merkle is a professional parliamentarian and presiding officer. One of five lawyers worldwide to have earned the credentials Certified Professional Parliamentarian-Teacher (CPP-T) and Professional Registered Parliamentarian (PRP), she helps boards, associations, corporations, and public bodies navigate rules applicable to governance and business meetings.

Postgame Prayers Protected by First Amendment, Supreme Court Says

Supreme Court says postgame prayers protected by First Amendment while also striking down controversial “Lemon test.”

A school district in the state of Washington claimed a coach’s on-field, postgame prayers violated the First Amendment’s Establishment Clause. In a 6–3 decision handed down in June of 2022, the United States Supreme Court ruled against the district, stating that “a government entity sought to punish an individual for engaging in a brief, quiet, personal religious observance doubly protected by the Free Exercise and Free Speech Clauses.”

Through this ruling, the Court also struck down a controversial, decades-old judicial test created by a 1971 Court decision addressing Establishment Clause cases.

This article will further explore the ramifications of this decision, and what it means for religious liberty.

Background

In 2008, Joseph Kennedy began working as a football coach at Bremerton High School in Bremerton, Washington, after nearly two decades of service in the Marine Corps.

Like many other football players and coaches across the country, Kennedy made it a practice to give “thanks through prayer on the playing field” at the conclusion of each game. In his prayers, Kennedy sought to express gratitude for “what the players had accomplished and for the opportunity to be part of their lives through the game of football.”

After players and coaches shook hands at the end of each game, Kennedy would offer his prayers by taking a knee at the 50-yard line and praying “quietly” for “approximately 30 seconds.”

Initially, Kennedy prayed on his own. But over time, some players asked whether they could pray alongside him. Kennedy responded by saying, “This is a free country. You can do what you want.” The number of players who joined Kennedy eventually grew to include most of the team, at least after some games. Players also invited players from the other teams to join them. Over time, Kennedy began mixing motivational messages with the prayers when players were present.

For more than seven years, no one complained to the Bremerton School District (the “district”) about Kennedy’s prayer activities. The district’s superintendent first learned of them in September of 2015, and immediately sent Kennedy a letter instructing him to cease praying on school property following football games.

Kennedy initially chose to end his prayer activities, then hired an attorney after sensing he had “broken [his] commitment to God.” The attorney wrote on Kennedy’s behalf to school officials, informing them that, because of his “sincerely-held religious beliefs,” Kennedy felt “compelled” to offer a “post-game personal prayer” of thanks at midfield. The letter asked the district to allow Kennedy to continue that “private religious expression” alone.

The district rejected this request and issued Kennedy an ultimatum forbidding him from engaging in “any overt actions” that could “appea[r] to a reasonable observer to endorse . . . prayer . . . while he is on duty as a District-paid coach.” The district did so because it judged that anything less would lead it to violate the First Amendment’s Establishment Clause.

Kennedy prayed briefly and silently after the October 16, 2015, game and was joined by both players from the other team and community members. At the end of the next football game on October 23, 2015, Kennedy prayed at the 50-yard line and was joined by no one. After the next game on October 26, 2015, Kennedy prayed again, and while he was praying, other adults gathered around him on the field.

Shortly after the October 26 game, the district placed Kennedy on paid administrative leave and prohibited him from “participat[ing], in any capacity, in . . . football program activities.”

In a letter explaining the reasons for this disciplinary action, the superintendent criticized Kennedy for engaging in “public and demonstrative religious conduct while still on duty as an assistant coach” by offering a prayer following the games on October 16, 23, and 26. The letter did not allege that Kennedy performed these prayers with students, and it acknowledged that his prayers took place while students were engaged in unrelated postgame activities.

In an October 28, 2015, Q&A document provided to the public, the district admitted that it possessed “no evidence that students have been directly coerced to pray with Kennedy.”­

The Q&A also acknowledged that Kennedy “had complied” with the district’s instruction to refrain from his “prior practices of leading players in a post-game prayer immediately following games.” But the Q&A asserted that the district could not allow Kennedy to “engage in a public religious display.” Otherwise, the district would “violate the . . . Establishment Clause” because “reasonable . . . students and attendees” might perceive the “District [as] endors[ing] . . . religion.”

While Kennedy received “uniformly positive evaluations” every year from the district, he received a poor performance evaluation after the 2015 season ended.

The evaluation advised against rehiring Kennedy on the ground that he “failed to follow District policy” regarding religious expression and “failed to supervise student-athletes after games.” Kennedy did not return for the next season.

The Supreme Court addresses Free Speech and Free Exercise Clauses

After these events, Kennedy sued in federal court, alleging that the district’s actions violated the First Amendment’s Free Speech Clause, as well as its Free Exercise Clause. The federal district court and a court of appeals both ruled against Kennedy. The United States Supreme Court agreed to hear the case.

The Court began its opinion by noting:

Under this Court’s precedents, a plaintiff bears certain burdens to demonstrate an infringement of his rights under the Free Exercise and Free Speech Clauses. If the plaintiff carries these burdens, the focus then shifts to the defendant to show that its actions were nonetheless justified and tailored consistent with the demands of our case law.

Free exercise

The Supreme Court noted that a plaintiff may carry the burden of proving a free exercise violation in two ways.

First, the plaintiff may carry the burden by showing that “official expressions of hostility” to religion accompany laws or policies burdening religious exercise. In such cases the courts will “‘set aside’” such policies without further inquiry.” To illustrate, in 2018, the Supreme Court overturned a Colorado Civil Rights Commission ruling fining a Christian baker for refusing to bake a cake for a same-sex wedding because of hostility to religion. One of the commission members had referred to Christianity as “irrational” and comparable to slavery and the holocaust. Masterpiece Cakeshop v. Civil Rights Commission, 138 S.Ct. 1719 (2018).

Second, the plaintiff may carry the burden by showing that a government entity has burdened his or her sincere religious practice pursuant to a policy that is “not neutral” or “generally applicable.” Should a plaintiff make such a showing, the Supreme Court will find a First Amendment violation unless the government can satisfy “strict scrutiny” by demonstrating its course was justified by “a compelling state interest and was narrowly tailored in pursuit of that interest.”

The Court concluded that Kennedy met this second method of proving a violation of the Free Exercise Clause:

In this case, the District’s challenged policies were neither neutral nor generally applicable. By its own admission, the District sought to restrict Mr. Kennedy’s actions at least in part because of their religious character. . . [and t]he District further explained that it could not allow “an employee, while still on duty, to engage in religious conduct (emphasis added). Prohibiting a religious practice was thus the District’s unquestioned object. The District candidly acknowledged as much . . . conceding that its policies were “not neutral” toward religion.

Free speech

Kennedy also asserted that the district’s restrictions on his religious activities amounted to an unconstitutional violation of the First Amendment’s Free Speech Clause.

The Court asked, “Did Mr. Kennedy offer his prayers in his capacity as a private citizen, or did they amount to government speech attributable to the District?” Only if the latter existed would the prayers be subject to government prohibition. The Court concluded:

[I]t seems clear to us that Mr. Kennedy has demonstrated that his speech was private speech, not government speech. When Mr. Kennedy uttered the . . . prayers that resulted in his suspension, he was not engaged in speech “ordinarily within the scope” of his duties as a coach. He did not speak pursuant to government policy. He was not seeking to convey a government-created message. He was not instructing players, discussing strategy, encouraging better on-field performance, or engaged in any other speech the District paid him to produce as a coach. Simply put: Mr. Kennedy’s prayers did not ow[e their] existence” to Mr. Kennedy’s responsibilities as a public employee.

The timing and circumstances of Mr. Kennedy’s prayers confirm the point. During the postgame period when these prayers occurred, coaches were free to attend briefly to personal matters—everything from checking sports scores on their phones to greeting friends and family in the stands.

The Court concluded that for the district to prevail, it had to show that its restrictions on Kennedy’s protected rights “serve a compelling interest narrowly tailored to that end.” And this it could not do.

The Court concluded:

Respect for religious expressions is indispensable to life in a free and diverse Republic—whether those expressions take place in a sanctuary or on a field, and whether they manifest through the spoken word or a bowed head. Here, a government entity sought to punish an individual for engaging in a brief, quiet, personal religious observance doubly protected by the Free Exercise and Free Speech Clauses of the First Amendment. And the only meaningful justification the government offered for its reprisal rested on a mistaken view that it had a duty to ferret out and suppress religious observances even as it allows comparable secular speech.

The Lemon test

Perhaps the most significant development from this case was the Court’s repudiation of the so-called “Lemon test,” named after a 1971 ruling by the Supreme Court. Lemon v. Kurtzman, 403 U.S. 602 (1971). In the 1971 decision, the Court articulated a three‑pronged test for evaluating the constitutionality of government action under the Establishment Clause:

  • First, the statute must have a clearly secular legislative purpose;
  • Second, its principal or primary effect must be one that neither advances nor inhibits religion; and
  • Third, the statute must not foster an excessive governmental entanglement between church and state.

This is the test that state and federal courts have frequently applied in evaluating whether or not a particular governmental accommodation of religion violates the Establishment Clause.

In the case involving Kennedy, the Supreme Court made these observations about the Lemon test:

In time, the approach also came to involve estimations about whether a “reasonable observer” would consider the government’s challenged action an “endorsement” of religion. . . .

[T]he “shortcomings” associated with this “ambitiou[s],” abstract, and ahistorical approach to the Establishment Clause became so “apparent” that this Court long ago abandoned Lemon and its endorsement test offshoot. . . .

The Court has explained that these tests “invited chaos” in lower courts, led to “differing results” in materially identical cases, and created a “minefield” for legislators. . . . This Court has since made plain, too, that the Establishment Clause does not include anything like a “modified heckler’s veto, in which . . . religious activity can be proscribed” based on “perceptions” or “discomfort.” . . . An Establishment Clause violation does not automatically follow whenever a public school or other government entity “fail[s] to censor” private religious speech. Nor does the Clause “compel the government to purchase from the public sphere” anything an objective observer could reasonably infer endorses or “partakes of the religious.”

The Court continued:

In place of Lemon and the endorsement test, this Court has instructed that the Establishment Clause must be interpreted by “reference to historical practices and understandings.” “[T]he line” that courts and governments “must draw between the permissible and the impermissible” has to “accord with history and faithfully reflect the understanding of the Founding Fathers.”

Conclusion

This decision reinforces free speech and free exercise protections for individuals who work in government positions.

But perhaps of greatest significance regarding this decision is the overturning of the Lemon test. Many religious practices have fallen victim to the Lemon test over the past several decades that would have been tolerated if not celebrated by the more accommodating analysis announced by the Supreme Court in the Kennedy case. This outcome enhances religious liberty protections going forward.

Kennedy v. Bremerton Sch. Dist., 142 S. Ct. 2407 (2022)

Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

Maine’s Tuition Assistance Rule Violated the First Amendment, Supreme Court Says

Maine’s tuition assistance rule barred use of state funds at religious schools, which violated the First Amendment, Court says.

A “nonsectarian” requirement included with a tuition assistance program offered in Maine violated the First Amendment’s Free Exercise of Religion Clause, the United States Supreme Court ruled last month.

The 6–3 decision in Carson v. Makin may make it easier for religious schools nationwide, at least in some cases, to benefit from financial aid made available to use at other public and private schools.

Background

Maine has enacted a program of tuition assistance for parents who live in school districts that do not operate a secondary school of their own. Under the program, parents designate the secondary school they would like their child to attend—public or private—and the school district transmits payments to that school to help defray the costs of tuition.

Most private schools are eligible to receive the payments, so long as they are “nonsectarian,” meaning the schools are not religious in nature. The requirement raised two questions: Does such a restriction violate the First Amendment’s Free Exercise Clause? And does the absence of such a restriction violate the First Amendment’s Establishment Clause prohibiting state sponsorship of religion?

The Supreme Court concluded the presence of the requirement did violate the Free Exercise Clause, while also finding the absence of the requirement would not violate the Establishment Clause.

The Court said:

A neutral benefit program in which public funds flow to religious organizations through the independent choices of private benefit recipients does not offend the Establishment Clause. . . .

[Justice Breyer’s dissenting opinion] stresses the importance of “government neutrality” when it comes to religious matters, but there is nothing neutral about Maine’s program. The State pays tuition for certain students at private schools so long as the schools are not religious. That is discrimination against religion. A State’s antiestablishment interest does not justify enactments that exclude some members of the community from an otherwise generally available public benefit because of their religious exercise.

The Court turned to two past rulings

In reaching its decision, the Court relied on two of its previous decisions—Trinity Lutheran and Espinoza.

Trinity Lutheran Church v. Comer

In Trinity Lutheran Church v. Comer, 137 S.Ct. 2012 (2017), the Court considered a Missouri program that offered grants to qualifying nonprofit organizations that installed cushioning playground surfaces made from recycled rubber tires. The Missouri Department of Natural Resources maintained an express policy of denying such grants to any applicant owned or controlled by a church, sect, or other religious entity.

The Trinity Lutheran Church Child Learning Center applied for a grant to resurface its gravel playground, but the department denied funding on the ground that the center was operated by a church. The Court deemed it “unremarkable in light of our prior decisions” to conclude that the Free Exercise Clause did not permit Missouri to “expressly discriminate against otherwise eligible recipients by disqualifying them from a public benefit solely because of their religious character.”

While it was true that Trinity Lutheran remained “free to continue operating as a church,” it could enjoy that freedom only “at the cost of automatic and absolute exclusion from the benefits of a public program for which the Center [was] otherwise fully qualified.” Such discrimination, the Court said, was “odious to our Constitution” and could not stand.

Espinoza v. Montana Department of Revenue

In Espinoza v. Montana Department of Revenue, 140 S.Ct. 2246 (2020), the Supreme Court held that a provision of the Montana Constitution barring government aid to any school “controlled in whole or in part by any church, sect, or denomination,” violated the First Amendment’s Free Exercise of Religion Clause by prohibiting families from using otherwise available scholarship funds at the religious schools of their choosing.

The Court observed that “a State need not subsidize private education [but] once a State decides to do so, it cannot disqualify some private schools solely because they are religious.” The Court concluded:

Montana’s no-aid provision bars religious schools from public benefits solely because of the religious character of the schools. The provision also bars parents who wish to send their children to a religious school from those same benefits, again solely because of the religious character of the school. . . . The provi­sion plainly excludes schools from government aid solely be­cause of religious status,” [just as in Trinity Lutheran]. . . .

The Free Ex­ercise [of religion] Clause protects against even “indirect coercion,” and a State “punishe[s] the free exercise of religion” by disqual­ifying the religious from government aid as Montana did here. . . .

[The Constitution] condemns discrimination against religious schools and the families whose children attend them. They are “member[s] of the community too,” and their exclusion from the scholarship program here is “odi­ous to our Constitution” and “cannot stand” (citing Trinity Lutheran).

The Court’s conclusion in Maine

The Court concluded in Maine’s Carson case:

Maine’s “nonsectarian” requirement for its otherwise generally available tuition assistance payments violates the Free Exercise Clause of the First Amendment. Regardless of how the benefit and restriction are described, the program operates to identify and exclude otherwise eligible schools on the basis of their religious exercise. The judgment of the Court of Appeals is reversed, and the case is remanded for further proceedings consistent with this opinion.

What this means for churches

What is the importance of this case? Most importantly, it will allow religious schools nationwide, at least in some cases, to benefit from financial aid made available to other schools (i.e., public and private secular schools).

Religious schools cannot be excluded from such aid solely on the basis of their religious status. As the Court concluded, religious schools are “members of the community too,” and their exclusion from the scholarship program here is “odi­ous to our Constitution” and “cannot stand” (citing Trinity Lu­theran).

This case may contribute to a greater degree of school choice, depending on current and future state-enabling legislation.

Carson v. Makin, 596 U.S. ____ (2022)

Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

Supreme Court: Religious Law Allows Clergy to be in Execution Chambers

Law protecting prisoners’ religious rights allows clergy to be present in execution chambers, Court says.

A prisoner scheduled to be executed in Texas requested that he be allowed to have his pastor present to provide “spiritual comfort and guidance in his final moments.” The state of Texas denied the request because it bars chaplains of any religion to enter an execution chamber.

After the denial by Texas, the prisoner sought legal relief for his request only to be denied by a federal district court and a court of appeals. The United States Supreme Court subsequently took up the case.

The Court, in an 8-1 majority, reversed the lower court decisions. Citing the Religious Land Use and Institutionalized Persons Act of 2000 (RLUIPA), it said the restrictions imposed by Texas were not based on “a compelling governmental interest.”

This article will explore the Court’s analysis, and the general implications of the decision for chaplains and prison ministries.

Background

Pablo Castro worked the night shift at the Times Market convenience store in Corpus Christi, Texas. On July 19, 2004, Castro was outside closing up when John Ramirez and an accomplice approached him with a knife. Ramirez stabbed Castro 29 times, searched his pockets, and made off with $1.25. Castro died on the pavement, leaving behind 9 children and 14 grandchildren.

Ramirez fled to Mexico, where he evaded authorities for more than three years. In 2008, he was finally apprehended near the Mexican border. The state of Texas charged Ramirez with murdering Castro in the course of committing or attempting to commit robbery—a capital offense. Ramirez admitted to killing Castro but denied the robbery that made the murder a capital crime. A jury disagreed, found Ramirez guilty, and sentenced him to death.

Texas scheduled Ramirez’s execution for September 9, 2020. Ramirez asked to have his pastor accompany him into the execution chamber. Prison officials denied the request. They did so because, at the time, Texas’s execution protocol barred all spiritual advisors from entering the chamber.

A prior version of the protocol had allowed access for prison chaplains, but at the time, Texas employed only Christian and Muslim chaplains. In 2019, when a Buddhist inmate sought to have his spiritual advisor join him in the execution chamber, Texas declined to grant the accommodation. In response, Texas also amended its execution protocol to bar all chaplains from entering the execution chamber so as not to discriminate among religions.

Turning to RLUIPA

Ramirez filed a lawsuit in federal court. He did not challenge his conviction or death sentence. Instead, he asked that his longtime pastor be allowed to pray with him and lay hands on him while he was being executed. He claimed that RLUIPA, a federal law, requires this accommodation.

Ramirez sought a preliminary injunction ordering Texas to permit his religious exercise if the state went forward with his execution. A federal district court and court of appeals declined to grant such relief. The United States Supreme Court agreed to hear the case on appeal.

Ramirez’s complaint said that he was a Christian and had received religious guidance from Pastor Dana Moore since 2016. Ramirez is a member of Moore’s church in Corpus Christi.

Ramirez explained that he wanted his pastor “to be present at the time of his execution to pray with him and provide spiritual comfort and guidance in his final moments,” and that the pastor be permitted to “lay hands” on him and audibly “pray over” him while the execution was taking place. Ramirez’s grievance explains that “it is part of my faith to have my spiritual advisor lay hands on me anytime I am sick or dying.”

Texas denied this request on the ground that spiritual advisors are “not allowed to touch an inmate while inside the execution chamber.”

In reviewing the case, the Supreme Court described RLUIPA in this way:

No government shall impose a substantial burden on the religious exercise of a person residing in or confined to an institution—including state prisoners . . . unless the government demonstrates that imposition of the burden on that person (1) is in furtherance of a compelling governmental interest; and (2) is the least restrictive means of furthering that compelling governmental interest.

The Court concluded that any restriction on the ability of Ramirez’s pastor to enter the execution chamber, lay hands on him, and audibly pray for him during the execution procedure would impose a substantial burden on his religious exercise.

The Court further concluded that restrictions imposed by Texas on the presence of clergy during an execution were not based on a compelling governmental interest.

Rejecting Texas’s arguments

Texas argued it had two compelling governmental interests that justified its policy.

First, absolute silence was necessary in the execution chamber so they can monitor the inmate’s condition through a microphone suspended overhead. Prison officials claimed that audible prayer might impede their ability to hear subtle signs of trouble or might prove distracting during an emergency.

The Court agreed that “audible prayer could present a . . . serious risk of interference during the delicate process of lethal injection. . . . But [prison officials] fail to show that a categorical ban on all audible prayer is the least restrictive means of furthering their compelling interests,” as required by RLUIPA.

Second, Texas argued about concerns regarding possible disruptions. Prison officials claimed that if they allow spiritual advisors to pray aloud during executions, the opportunity “could be exploited to make a statement to the witnesses or officials, rather than the inmate. . . . [And] such statements might cause further trauma to the victim’s family or otherwise interfere with the execution.”

The Court agreed that the government has a compelling interest in preventing disruptions of any sort and maintaining solemnity and decorum in the execution chamber. But “there is no indication in the record that Pastor Moore would cause the sorts of disruptions that [prison officials] fear.”

Historical practices with executions

With its decision, the Court briefly summarized the history of audible prayer at the time of execution to affirm the central importance of this practice in the Christian tradition:

As for audible prayer, there is a rich history of clerical prayer at the time of a prisoner’s execution, dating back well before the founding of our Nation. For example, at Newgate Prison—one of London’s most notorious jails—an Anglican priest would stand and pray with the condemned in their final moments. By the early 1700s, that practice had evolved to permit prisoners to be “attended by a minister, or even a priest, of their own communion. Prayer at the time of execution was also commonplace in the American Colonies. . . . And during the Revolutionary War, General George Washington ordered that “prisoners under sentence of death” “be attended with such Chaplains as they choose”—including at the time of their execution. These chaplains often spoke and prayed with the condemned during their final moments. . . . (“Upon the arrival of the criminals at the place of execution, the attending chaplain . . . prayed and recommended them severally to God.”)

A tradition of such prayer continued throughout our Nation’s history. When, for example, the Federal Government executed four members of the conspiracy that led to the assassination of President Abraham Lincoln, the prisoners were accompanied by clergy of various denominations. These “spiritual advisers” ministered to the condemned, and three spoke public prayers shortly before the prisoners were hanged. And in the aftermath of World War II, the United States Army even permitted Nazi war criminals facing execution to be accompanied by a chaplain, who “spoke” prayers on the gallows in the moments before death.

The practice continues today. In 2020 and 2021, the Federal Bureau of Prisons allowed religious advisors to speak or pray audibly with inmates during at least six federal executions. What’s more, Texas itself appears to have long allowed prison chaplains to pray with inmates in the execution chamber, deciding to prohibit such prayer only in the last several years. (citations omitted)

What this means for churches

The ministries of chaplains carry great historical significance in the country and constitute significant and vibrant efforts still today in many parts of the country. This decision is especially relevant to chaplains carrying on that work now and going forward. Likewise, it is relevant to any church with a minister who serves as a prison chaplain, as well as churches with active prison ministries in which ministers visit prisoners, among other services.

Ramirez v. Collier, 142 S. Ct. 1264 (2021)

Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.

On-Demand Webinar

The Basics of Running a Legally Sound Church Business Meeting

Attorneys Richard Hammar and Sarah E. Merkle discuss best practices for implementing and following parliamentary procedures.

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Churches should select and implement a specific body of parliamentary procedure in order to efficiently consider business and properly make legally sound decisions.

Yet some churches have not adopted procedures, while others do not recall what they have adopted—and still others know the procedures they adopted, but do not know if they correctly follow them. This uncertainty leaves many congregations open to the possibilities of disorganized meetings, haphazard decision-making—and possible legal scrutiny down the road.

In this webinar featuring attorneys Richard Hammar and Sarah Merkle—two well-respected voices on the topics of church governance and business meetings—participants will learn more about:

  • the processes of adopting procedures;
  • the various types of procedures available to adopt (including Hammar’s analysis of the new 12th edition of Robert’s Rules of Order Newly Revised);
  • the best practices for implementing and following those procedures;
  • and more.

Download the presentation slides to follow along and take notes as you watch.

More on this topic:

  • Make note of 17 Changes Relevant to Churches in Newest Robert’s Rules of Order.
  • Learn more about what churches need to know to conduct legally sound meetings from this recommended reading collection.
  • Gain new ideas, insights, and advice on how to proceed as you shift more ministry online.
  • Find out about the emergency provision you should consider including in your bylaws.

Assessing US Supreme Court Rulings on Pandemic Restrictions

What the Supreme Court’s rulings on pandemic restrictions mean for churches and in-person gatherings.

The novel COVID-19 virus presented numerous medical, social, and political challenges as it spread across the United States in 2020.

It also posed many legal questions. As state and health officials sought to slow the virus, many mandated temporary lockdowns and prohibited people from assembling in public places, including those who desired to gather for worship, prayer, and fellowship at church events and services. Some churches complied. Others resisted. Legal challenges brought by churches quickly emerged.

Those challenges reached conflicting results in various federal courts around the country, setting the stage for the US Supreme Court to eventually weigh in. In May of 2020, a deeply divided Court said California’s restrictions remained constitutionally permissible for at least the time being. In Chief Justice John Roberts’s concurring opinion with the decision, he cautioned state leaders about the protections afforded to religious exercise.

In subsequent decisions, the Court’s posture shifted. A majority of justices began seeing the state restrictions as an uneven treatment of churches—and thus unconstitutional—whether in the prohibition of gathering for worship services or through various occupancy limits for those activities.

The Court’s majority became especially focused on the way state governments issued executive orders. As written, the orders sounded neutral and generally applicable to the public. But when actually applied, the majority found the religious activities were substantially burdened more than comparable businesses and secular organizations—and often without the government able to justify such treatment.

What this means for churches

The COVID-19 pandemic will be remembered for many things. Among them will be the precedents set by the Supreme Court with respect to the treatment of churches when government-related laws or orders arise during a crisis.

Consider the following three points:

  • First, at least six justices of the Supreme Court have concluded that churches cannot be treated less favorably during a pandemic than comparable secular organizations.
  • Second, “comparable secular organizations” include those that have similar numbers in attendance for similar periods of time each week and with similar physical interactions among attendees.
  • Third, a state can impose restrictions on gatherings that treat churches no less favorably than comparable secular organizations. To illustrate, a ban on gatherings in excess of 100 persons that applies uniformly to every religious and secular organization would likely not run afoul of the First Amendment guarantee of religious freedom.

Lastly, one other key point should be noted. The COVID-19 pandemic still poses numerous legal and risk liabilities to churches, especially when laws or orders restricting in-person activities are in place. Church leaders that continue hosting in-person worship services in violation of state or local restrictions that treat churches no less favorably than comparable secular organizations must understand that, in doing so, they are exposing their churches and board members to potential legal risks should one or more persons become infected with the COVID-19 virus as a result of attending church. These risks include:

  • Potential personal liability of church board members if their decision to ignore government mandates and recommendations is deemed to constitute gross negligence. Most states have enacted laws limiting the personal liability of church officers and directors. The most common type of statute immunizes uncompensated directors and officers from legal liability for their ordinary negligence committed within the scope of their official duties. These statutes generally provide no protection for “willful and wanton” conduct or “gross negligence”—the same standard typically used as a basis for punitive damages (see below). A decision by a church board to continue holding worship services in disregard of government restrictions may constitute gross negligence, subjecting board members who participated in the decision to personal legal liability.
  • Reckless inattention to risks can lead to punitive damages, and such damages ordinarily are not covered by a church’s liability insurance policy. This means that a jury award of punitive damages represents a potentially uninsured risk. As a result, church leaders should understand the basis for punitive damages, and avoid behavior that might be viewed as grossly negligent. A decision by a church’s leadership to continue holding worship services in disregard of neutral government restrictions may constitute gross negligence, subjecting the church to punitive damages.

A closer look at the Supreme Court’s pandemic-related cases involving churches and religious organizations

This case-by-case review, listed in chronological order, shows the progression of the Supreme Court’s decisions involving legal challenges brought by churches and religious organizations against pandemic-related restrictions set by state government leaders.

South Bay United Pentecostal Church et al. v. Newsom

Date: May 29, 2020

Can government treat churches less favorably than comparable secular organizations? No.

Ruling: A 5-4 decision denying a church’s request to block California’s restrictions on religious services.

Chief Justice John Roberts, in a concurring opinion, noted:

Similar or more severe restrictions apply to comparable secular gatherings, including lectures, concerts, movie showings, spectator sports, and theatrical performances, where large groups of people gather in close proximity for extended periods of time” while more lenient treatment was given to “dissimilar activities, such as operating grocery stores, banks, and laundromats, in which people neither congregate in large groups nor remain in close proximity for extended periods.

Calvary Chapel v. Sisolak

Date: July 24, 2020

Can government treat churches less favorably than comparable secular organizations? Unclear.

Ruling: A 5-4 decision declining to lift Nevada’s 50-person limit on religious services.

The majority’s one-sentence ruling did not respond to the claim of unequal treatment of churches.

Roman Catholic Diocese of Brooklyn, New York v. Cuomo

Date: November 25, 2020

Can government treat churches less favorably than comparable secular organizations? No.

Ruling: A 5-4 decision blocking New York from enforcing 10- and 25-person occupancy limits on religious services, pending the case’s appeal to the US Court of Appeals for the Second Circuit. Justice Gorsuch, in a concurring opinion, noted:

Government is not free to disregard the First Amendment in times of crisis. At a minimum, that Amendment prohibits government officials from treating religious exercises worse than comparable secular activities unless they are pursuing a compelling interest and using the least restrictive means available.

High Plains Harvest Church v. Polis

Date: December 15, 2020

Can government treat churches less favorably than comparable secular organizations? No.

Ruling: An unsigned, one-paragraph order requiring a lower federal court to reconsider its own previous ruling denying a church’s request to block Colorado’s 50-person occupancy limits at houses of worship. Three justices dissented.

Colorado issued a public health order capping attendance at “houses of worship” to 50 people in designated geographic zones, without regard to the size of the building and despite allowing numerous secular businesses to operate without any capacity restrictions.

A federal district court ruled the state’s restriction was permissible, and the church asked the Supreme Court to review that holding. In response, the Supreme Court remanded the case to the federal court to reconsider its decision, in light of the Supreme Court’s ruling three weeks earlier in Roman Catholic Diocese of Brooklyn, New York v. Cuomo.

Danville Christian Academy v. Beshear

Date: December 17, 2020

Can government treat churches less favorably than comparable secular organizations? Not applicable.

Ruling: An unsigned decision denying a private religious school’s request for an injunction barring enforcement of the Kentucky governor’s executive order requiring all public and private schools, including religious schools, to close until after the holiday break. Two justices dissented.

The private religious school argued the order treated schools (including religious schools) worse than restaurants, bars, and gyms, which remained open. A federal district court granted the injunction, but a federal appeals court suspended the injunction pending an appeal. The Supreme Court declined to rule on the substance of the school’s claim on the ground that it would be pointless to do so since the order expired in just a few days.

Justice Alito, in a dissenting opinion, noted, “As I understand this Court’s order, it is based primarily on timing. . . . The Court is therefore reluctant to grant relief that, at this point, would have little practical effect.”

South Bay United Pentecostal Church et al. v. Newsom

Date: February 5, 2021

Can government treat churches less favorably than comparable secular organizations? No.

Ruling: Multiple-part decision, with the California church’s requests to bar enforcement of certain state orders partially granted and partially denied. Three justices dissented with the decision to grant partial relief to the church.

The Supreme Court granted an injunction prohibiting California from banning indoor worship services, pending the disposition of the church’s petition for a writ of certiorari. But the Court denied the church’s application for an injunction that would have barred the state from (1) imposing a 25-percent capacity limitation on indoor worship services, and (2) prohibiting singing and chanting during indoor services.

At least six justices concluded that churches cannot be treated less favorably during a pandemic than comparable secular organizations.

Justice Gorsuch, in a concurring opinion, noted:

[T]he State allows most retail operations to proceed indoors with 25% occupancy, and other businesses to operate at 50% occupancy or more. Apparently, California is the only State in the country that has gone so far as to ban all indoor religious services. When a State so obviously targets religion for differential treatment, our job becomes that much clearer. . . . Regulations like these violate the First Amendment unless the State can show they are the least restrictive means of achieving a compelling government interest.

Added Justice Barrett in a concurring opinion: “Of course, if a chorister can sing in a Hollywood studio but not in her church, California’s regulations cannot be viewed as [permissible].”

Ritesh Tandon et al. v. Newsom

Date: April 9, 2021

Can government treat churches less favorably than comparable secular organizations? No.

Ruling: A 5-4 decision barring California from enforcing restrictions on in-home religious activities involving other households.

A pastor asked the US Court of Appeals for the Ninth Circuit to stop California from enforcing restrictions on private religious activities, including the hosting of in-home Bible studies and communal worship with more than three households in attendance. The Ninth Circuit denied the pastor’s request. The Supreme Court ruled the Ninth Circuit erred, explaining:

First, California treats some comparable secular activities more favorably than at-home religious exercise, permitting hair salons, retail stores, personal care services, movie theaters, private suites at sporting events and concerts, and indoor restaurants to bring together more than three households at a time. . . .

Second, the Ninth Circuit did not conclude that those activities pose a lesser risk of transmission than [the pastor’s] proposed religious exercise at home. The Ninth Circuit erroneously rejected these comparators simply because this Court’s previous decisions involved public buildings as opposed to private buildings.

Third, instead of requiring the State to explain why it could not safely permit at-home worshipers to gather in larger numbers while using precautions used in secular activities, the Ninth Circuit erroneously declared that such measures might not “translate readily” to the home. The State cannot “assume the worst when people go to worship but assume the best when people go to work.”

And fourth, although California officials changed the challenged policy shortly after this application was filed, the previous restrictions remain in place until April 15th, and officials with a track record of “moving the goalposts” retain authority to reinstate those heightened restrictions at any time.

The Court noted that this is the fifth time it had “summarily rejected the Ninth Circuit’s analysis of California’s COVID restrictions on religious exercise.”

Learn more about religious freedom protections available to churches and ministries through Church Law & Tax’s 50-State Religious Freedom Laws Report, a downloadable resource by Matthew Branaugh, attorney and content editor, and Richard Hammar, attorney and senior editor.

Richard R. Hammar, senior editor of Church Law & Tax, is an attorney, CPA, and author specializing in legal and tax issues for churches and clergy.

Matthew Branaugh is attorney and editor for Church Law & Tax at Christianity Today.

Learn More about Sexual Harassment Prevention Training for Your Church

Church Law & Tax’s Matthew Branaugh interviews attorney and advisor-at-large Theresa Sidebotham about her firm’s Telios Teaches program.

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Church Law & Tax has teamed up with advisor-at-large Theresa Sidebotham, an attorney and the founder of Telios Teaches. Sidebotham created a sexual harassment prevention training program tailored specifically for churches and nonprofits.

This online training is available on an individual or group basis. This affliate link, Telios Teaches, provides details on how you can start training your staff. (Please note: Church Law & Tax receives a commission for purchases made through this link, at no additional cost to you.)

When Is It Wise to Pay for Legal Counsel?

Attorney Sally Wagenmaker offers guidelines on when to consider paid professionals in an interview with Matthew Branaugh.

Attorney Sally Wagenmaker is a partner in a Chicago-based law firm serving churches and nonprofits. Wagenmaker is also past president of the Christian Legal Society (CLS).

Editor Matthew Branaugh interviewed Wagenmaker about legal issues confronting churches and pastors and the ways churches can secure legal representation when needs arise and resources are limited. In Part 2 of this two-part interview she shares insights on common misconceptions about outside legal help.

Church leaders often express worry about dealing with legal issues—that the complexities and costs are so overwhelming that they end up doing very little in response. What are some practical ways these leaders can overcome this, given the scarcities of time and resources they face?

First, include legal expenses as part of a church budget. By doing so, a church will be better prepared and equipped to absorb legal costs when they arise. And they likely will arise as an expected part of doing ministry in a complex world.

Second, identify what can be handled by volunteers and what should be outsourced to paid professionals.

Perhaps the church’s employee handbook could first be developed by a volunteer who is experienced with human resources issues, and then outsourced to a paid attorney for review. Or perhaps the church’s real estate purchase could be handled by a volunteer attorney in the congregation, with the follow-up specialized property tax exemption work done by a paid attorney who focuses on that legal area.

Third, be wise in all things. If volunteers lack the time, expertise, or trustworthiness to follow through, then don’t ask for their help.

Sometimes the best stewardship is to pay others to handle matters, especially complicated legal matters requiring particular expertise. But in doing so, check the costs. It is appropriate to ask for a fee estimate, and a church should definitely hire an attorney who is experienced with serving churches and other nonprofits. One would not hire a mechanic for dental drilling work, nor should an organization hire a patent lawyer to help address often-tricky employment issues.

What types of matters do you think should prompt a church to hire an attorney?

The two most common ways a need for an attorney arises are either through a crisis or a discovered vulnerability that requires planning. Church leaders who understand this can shape their church budgets accordingly each year, knowing some funds should be set aside for the unexpected while other funds should get allocated for normal developments that require planning.

What is a legal crisis? Our most common “911” types of calls include the following:

  • When a childcare worker suspects child abuse that may trigger “mandated reporter” requirements;
  • When an employee complains of being sexually harassed;
  • When a clergy member is not sure of the scope of the privilege in relation to a parishioner who shares confidential information;
  • When a supervisor believes that an employee needs to be fired due to misconduct or other serious problems;
  • When someone is injured and has accused the church of wrongdoing; or
  • When someone threatens harm against the church or people involved with the church.

Knowledgeable legal assistance in an urgent situation can be critical, particularly to prevent potentially devastating harm from actually occurring, as well as to avoid relational damage, financial repercussions, and legal liability for the church.

Planning is the other way—and it’s the preferable option for obvious reasons. It fosters better decision-making with a church’s long-term well-being and vitality in mind. Through planning, leaders are also in a better position to identify the time- and expense-related priorities, which can help their church absorb the associated legal costs over a longer period of time.

Prime examples of planning opportunities include situations like a church contemplating a merger with another congregation, weighing a request to share its facility space with another ministry, realizing a new-and-improved abuse prevention policy is needed, or discovering the need to address employment and intellectual property matters (e.g. use of sermons, worship materials, and other creative works).

For churches—especially smaller ones—how can they secure helpful legal representation, especially when their resources may be even more limited than most other congregations?

Our law firm represents many small churches, and we address legal fees as a matter of mutual trust and transparency with church leadership. Church leaders who are thinking about hiring an attorney should ask questions upfront about fee structures and how the attorney will get paid by the church.

Church leaders also should prioritize the work they want addressed to ensure the most pressing needs get handled first, which then allows the attorney and church to determine whether lower-ranked projects should wait until additional budget funds are available later in the year.

There is often a temptation to secure free legal information or services. Remember, people oftentimes get what they pay for. Make certain the information and services are good and effective.

Christian Legal Society (CLS) can also be a great resource for churches in need of legal counsel. Pro bono assistance may be an option.

More commonly, CLS provides training to licensed attorneys about representing churches and ministries, particular through its national conferences. Attorneys who do not practice in church- or ministry-related areas can connect with other attorneys who do through CLS, allowing them to network and discuss strategically needed approaches for churches or ministries.

For additional insights from Wagenmaker, see the article “Protecting Your Church from Lawsuits.” For additional insights related to hiring an attorney, see “How to Hire an Attorney for Your Church” by Richard R. Hammar.

Sally Wagenmaker is a partner in a Chicago-based law firm serving churches and nonprofits, and she is the current president of the Christian Legal Society (CLS).

Matthew Branaugh is an attorney, and the business owner for Church Law & Tax.

Unpaid Church Payroll Taxes: A Hidden Liability for Churches and Leaders

A recent case in the for-profit world underscores the potential threat.

“A company’s CFO is liable for its past-due employment taxes, a court says. He had control over the company’s bank account and oversaw all aspects of the firm’s operations and finances, including payroll, tax return preparation and personnel matters. He knew that the firm failed to deposit payroll taxes and file tax returns when due. He had check-signing authority and paid creditors before the IRS. That makes him liable for the tax shortfall” (The Kiplinger Tax Letter, Feb. 8, 2019).

The Church Law & Tax Take

The case referenced by The Kiplinger Tax Letter involved a motion for summary judgment by the government against the company’s CFO, a certified public accountant who was caught in 2009 embezzling from the company. The CFO’s actions resulted in more than five years of unpaid payroll withholding taxes by the company, or more than $11 million total. Throughout the scheme, the CFO told the company’s board the company was financially strong and meeting all of its tax obligations.

The CFO was charged with first-degree felony theft of property worth over $200,000 in 2013, pled guilty, and was sentenced to 10 years in prison. Separately, the IRS instituted $4.3 million in penalties against the company’s founder, indicating he faced personal liability as a “responsible person” of the company. The estate of the founder, who had since died, legally challenged the penalties, prompting the government to file a counterclaim naming both the founder and the CFO. Earlier this year, a federal district court in Texas found the now-imprisoned CFO was a “responsible person” and ruled his “failure to pay taxes was willful,” making him responsible for the $4.3 million, plus interest.

Why is this issue relevant to churches? The IRS watches this issue closely, doling out billions of dollars in fines and penalties for unpaid employment taxes every year. This means pastors and church board chairs must make certain all employment-related taxes are being withheld and remitted, on time and in full, every quarter. Failure to do so can lead to fines and penalties for both churches and individuals alike.

A new article on ChurchLawAndTax.com further illustrates the importance of this topic. One 200-member congregation owed $350,000, including penalties and interest, for unpaid payroll taxes due to a financial secretary’s embezzlement scheme. Other churches get hit with penalties because leaders sometimes mistakenly assume they can dip into withholdings to cover other operational expenses, which is illegal. And still others do not closely monitor the third-party vendors hired to handle payroll services, only to later learn the vendors mishandled—either intentionally or unintentionally—the withholdings.

Learn more about this crucial matter in “When Churches Neglect Payroll Taxes,” on ChurchLawAndTax.com. Also get more help on payroll matters through CPA Elaine Sommerville’s book, Church Compensation: From Strategic Plan to Compliance.

Cell Tower Leasing for Churches: Benefits, Challenges, and Key Considerations

The benefits and challenges of cell tower leasing for churches, plus expert tips for making informed decisions.

Last Reviewed: January 21, 2025

Competing for greater market share with the promise of better-than-ever coverage, cellular companies are constantly seeking new places to construct cell towers. This means pastors and church financial directors may frequently be approached by companies hoping to build antennas into steeples, disguise them as crosses or bell towers, or attach them to spires. For many, this raises the question: is cell tower leasing for churches a wise decision?

These arrangements often promise substantial lease fees—potentially hundreds or thousands of dollars per month—for cash-strapped churches. However, they also come with possible pitfalls, such as hidden tax burdens, community opposition, and restrictive leases that limit future property use. Below, we explore these key considerations in depth.

Pluses and Minuses of Cell Tower Leasing

While leasing church property for cell towers can provide significant income, it is not without its challenges. A quick internet search reveals examples of churches involved in disputes with neighbors over whether cell towers alter the neighborhood’s character. Others resist the towers due to concerns about electromagnetic radiation, though the federal government and numerous studies have largely dismissed these fears.

Despite initial opposition, many neighborhoods grow accustomed to cell towers over time. For example, Sarah Graham, financial administrator at The Church at Green Hills in La Habra, California, noted no controversy over the T-Mobile-operated tower on her church property, disguised as a cross, which generates $24,000 annually.

Maintaining Control of Church Property

Churches satisfied with their leasing arrangements often credit strong contracts that preserve their control over property. Casey Hale, an attorney specializing in church-related legal matters at Brown & Streza, warns that poorly negotiated agreements can create long-term issues. Churches might find themselves locked into unfavorable terms, limiting property use or resulting in below-market rental rates.

“In dealing with carriers, you want to be as shrewd as snakes,” said Steve Kazella, founder of Tower Genius, a cell tower lease consulting firm. Kazella recommends consulting experts with knowledge of zoning, tax codes, and the wireless industry to ensure favorable agreements.

Understanding IRS Rules and Tax Implications

On the tax side, issues often stem from property tax regulations, which vary by state, and the complexities of Internal Revenue Service (IRS) rules. Under IRS guidelines, income from activities unrelated to a church’s ministry may be subject to unrelated business income tax (UBIT). Dave Moja, a CPA and tax consultant, offers these key tips:

  • Check with local government to determine whether property taxes apply to the area where the tower will be constructed.
  • If the church owns the building outright and the IRS deems it “real property,” rental income may be exempt from UBIT.
  • If the church rents land for a tower, it may owe UBIT if the property is debt-financed.
  • Work with tax advisers to navigate local, state, and federal regulations effectively.

Dealing with Zoning Boards and Neighbors

Zoning and community acceptance are other important considerations. Kevin Donohue, partner at Tower Genius, notes that churches are often viewed favorably by zoning boards for cell tower projects, particularly when antennas are concealed. Addressing community concerns early can also smooth the process.

Seeking Expert Guidance

Churches should never enter cell tower agreements without consulting experts. Real estate agent Dominic Dutra, who advises nonprofits on cell tower leasing, cautions that poorly structured contracts can result in loss of property control, unexpected taxes, and insufficient income. Churches should thoroughly evaluate whether leasing aligns with their ministry goals and long-term plans.

“Does it do anything for us beyond the income?” Dutra advises asking. “Or does it constrain what we want to do with our property on a long-term basis?”

FAQs: Cell Tower Leasing for Churches

1. Are cell tower leases taxable for churches?

It depends. Churches may owe unrelated business income tax (UBIT) if the income is unrelated to their ministry, especially if the property is debt-financed.

2. Do cell towers lower property value?

Opinions vary, but well-disguised towers or antennas often have minimal impact on property values over time.

3. How much income can a church earn from a cell tower lease?

Lease income varies widely but can range from several hundred to several thousand dollars per month, depending on the location and carrier.

Yes, always. Experts can help navigate zoning, tax laws, and contract negotiations to protect the church’s interests.

By seeking expert advice and carefully weighing the pros and cons, churches can make informed decisions about cell tower leasing and ensure their property remains an asset to their ministry.

Annually Reviewing W-4s for Church Employees

An annual review of W-4s by church employees can best address changes affecting their tax situations.

Last Reviewed: January 4, 2024

Q: Should our church ask each employee to fill out a new Form W-4 each year? If so, why?


The W-4 form is used by employees to report withholding allowances. This information will determine how much income tax the church withholds from the wages of a nonminister employee. The important point is this—W-4 forms often become obsolete because of changes in an employee’s circumstances, but the employee fails to submit a new form to the church. This can result in withholding that is significantly above or below the actual tax liability.

Here are some reasons why an employee’s W-4 may be inaccurate—the birth of a new child, a pay raise, a divorce, or significant medical expenses. These same considerations apply to ministers who have elected “voluntary withholding” of their taxes. Also, note that the tax cuts passed by Congress in recent years have reduced taxes for most Americans, and this is another reason why church employees should periodically review their W-4 form.

Richard R. Hammar is an attorney, CPA and author specializing in legal and tax issues for churches and clergy.
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