I. Thou shalt not allow the church's intellectual property to be used for personal purposes.
Rule: Under the work for hire doctrine, any property developed within the scope of the job duties of an employee is the property of the employer.
Practice Tip: An intellectual property policy should be carefully crafted and adopted. It should address all areas of concern, such as curriculum, sermons, and music.
II. Thou shalt not have a substantial amount of revenue derived from unrelated business income.
Rule: An organization may have some unrelated business income, but too much can endanger the exempt status of the church.
Unrelated business income is generated from activities that are r egularly carried on; not substantially related to exempt purposes, and trade or business.
Practice Tip: The rules are complicated and there is an exception to every exception. Each activity must be separately analyzed. ...