RECOMMENDED READING Politics and the Church: Activism, Speech, and the Tax Code Sometimes, the lines blur between politics and the church. This recommended reading - and viewing - list can help. The Editors
The Tax Implications of Churches and Political Involvement The tax implications for churches that engage in political campaigns and legislative lobbying. Richard R. Hammar
SBA’s PPP Changes May Help Churches with Loan Forgiveness Agency announces new direct forgiveness portal, removal of necessity questionnaires. Matthew Branaugh
On-Demand Webinar Church and Nonprofit Ministry Finance: Planning for the New Normal Discussing how the pandemic has challenged church and nonprofit ministry finance, finding the new normals, and more. Featuring Michael E. Batts, CPA
Other Exceptions to Copyright Infringement Key point 9-05.10. There are several exceptions to copyright infringement, including fair use, religious displays,
Political Activities by Churches and Other Religious Organizations In order to maintain their exemption from federal income taxes, churches and other religious organizations
Regulation of Charitable Solicitations Key point 9-02. Several states have enacted laws regulating the solicitation of charitable contributions. These
Federal Court Rulings Key Point 8-08.03. Several federal courts have addressed the coverage of church employees under the
Accounting for Depreciation Key point 7-19. The Financial Accounting Standards Board (FASB) requires nonprofit organizations to recognize the
Loans to Directors Key point 6-07.10. Church board members may be personally liable, under state nonprofit corporation law,
Exceeding the Authority of the Board Key point 6-07.09. Church board members may be personally liable for actions they take that
Willful Failure to Withhold Taxes Key point 6-07.08. Church board members who have authority to sign checks or make financial
Breach of the Fiduciary Duty of Loyalty Key point 6-07.04. Church board members have a fiduciary duty of loyalty to their church,
Tort Liability Key point 6-07.01. Church board members may be personally liable for their own torts (conduct
State Law Key point 6-04.01. Churches may have a number of reporting requirements under state law. One
Inspection Key point 6-03.01. Church members generally have no right to inspect church records unless such
The Incorporation Process Key point 6-02.01. In many states, churches can incorporate either under the Model Nonprofit Corporation
Personal Liability of Members Key point 6-01.02. The traditional rule is that members of an unincorporated association are personally