Editorial Advisor

Michael E. Batts

Michael E. Batts

Michael E. Batts

Michael (Mike) E. Batts is a CPA and the managing partner of Batts Morrison Wales & Lee, P.A., an accounting firm dedicated exclusively to serving nonprofit organizations across the United States. He is a member and former chairman of the board of the Evangelical Council for Financial Accountability (ECFA), a national organization that accredits Christian organizations in the areas of financial integrity, accountability, and governance.

Mike has more than 25 years of experience advising churches and other nonprofit organizations. He is an accomplished author and national speaker on matters related to the nonprofit sector. Mike is chairman of the Commission on Accountability and Policy for Religious Organizations, a national commission formed by ECFA upon the request of U.S. Senator Charles Grassley to address tax and policy matters for the religious and broader nonprofit sector.

Mike recently was inducted into the "Hall of Fame" for the National Association of Church Business Administration (NACBA) in recognition of his significant professional contributions to the church community.

Recent Articles by Michael E. Batts

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Determining Financial Policies for Your Church
Church Finance Today

Determining Financial Policies for Your Church Member access only

How to identify the policies needed for sound financial management.
Beware of This "Donor" Scam
ChurchLawAndTax.com

Beware of This "Donor" Scam Member access only

Why a refund request for a donation should ring alarm bells.
Reduce Your Church's Expenses
Church Finance Today

Reduce Your Church's Expenses Member access only

How to strengthen your bottom line and eliminate activities that miss your mission.
IRS: Special Church Audit Protection Law Applies to Employment Tax Inquiries and Examinations
Managing Your Church

IRS: Special Church Audit Protection Law Applies to Employment Tax Inquiries and Examinations

How this recent announcement affects churches.
The Five Cs of Credit in Church Mortgage Financing
Church Finance Today

The Five Cs of Credit in Church Mortgage Financing Member access only

What to consider before seeking a loan for property acquisitions or building projects.
BREAKING—New Email Scam Targets Nonprofit Leaders
Managing Your Church

BREAKING—New Email Scam Targets Nonprofit Leaders

Even people who normally spot fraudulent emails fall for this.
Substantiating Noncash Contributions
Church Finance Today

Substantiating Noncash Contributions Member access only

Requirements churches and donors must know and follow.
Using Mobile Pay Devices (Like Square) to Accept Payments
Church Finance Today

Using Mobile Pay Devices (Like Square) to Accept Payments Member access only

Internal control and security considerations for churches.

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

Immigration & the Church

Immigration & the Church Member access only

Help with determining how to proceed legally with the issue of immigration
Church Board Guide to Developing a Risk Management Strategy

Church Board Guide to Developing a Risk Management Strategy Member access only

Learn why it is essential your church develop a risk management strategy and how to implement the strategy in your church.