Church & State

Court Barred by “Ministerial Exception” from Deciding a Gay Pastor’s Discrimination Lawsuit

But the case illustrates the potential for a church being liable for sexual harassment or creating a hostile workplace.

Richard R. Hammar

Court Can Resolve Church Dispute over the Election of a New Pastor

Such intervention is allowed if the court does not address religious doctrine or polity.

Richard R. Hammar

Churches and Political Activities

Understanding how a church's tax-exempt status is affected—or not—when it supports or opposes candidates, distributes voter guides, advocates for certain issues, and more.

The Editors

QUICK REFERENCE CHART

How Various Political Activities Might Affect Tax-Exempt Status

A helpful chart weighing what’s permitted and what’s prohibited for churches, based on IRS guidance.

From the editors of Church Law & Tax

The Tax Implications of Churches and Political Involvement

Sorting through the IRS rules and guidance regarding political campaigns and legislative lobbying.

Richard R. Hammar

Politics, the Church, and Constitutional Protections

The Johnson Amendment and other tax laws try to limit activities by churches that intersect with politics—but the Constitution offers more cover than many pastors and leaders realize.

Erik Stanley

Navigating Vaccine and Mask Mandates

An attorney explores the best courses of action for churches to take.

Lisa A. Runquist

Religious Freedom and the Church

From government mandates to public accommodation laws to employment issues, churches must understand what is and isn't constitutionally protected.

The Editors

A Teacher Was Not Barred from Suing a Christian College for Discrimination

The school could not use the “ministerial exception” as a defense against the suit, says Massachusetts court.

Richard R. Hammar

Supreme Court's Fulton Decision Reinforces Religious Freedom Protections

Court says Philadelphia’s policy failed constitutional muster for church- and faith-based activities.

Religious Freedom Protection Expanded in South Dakota and Montana

Twenty-three states now require their governments to meet higher standards whenever they “substantially burden” religious exercise.

Matthew J. Branaugh

Assessing US Supreme Court Rulings on Pandemic Restrictions

What the high court’s COVID-19 decisions reveal regarding how government treats churches, businesses, and other organizations.

Richard R. Hammar, Attorney, CPA, and Matthew Branaugh, Attorney

View All

Church & State

Church Law & Tax Update

Lead your ministry with confidence.