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Senior 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. Mike has more than 30 years of experience serving hundreds of nonprofit organizations in a variety of ways. He has served on and chaired the boards of nonprofit organizations, both nationally and locally. Mike is a member and former chairman of the board of ECFA, an organization that accredits Christian organizations in the areas of board governance and financial integrity.

He advises nonprofit organizations on matters related to board governance, financial oversight, tax compliance and strategy, risk management, corporate structure, international activities, and related topics. Mike has actively engaged in nonprofit legislative matters at the federal and state levels. He served as chairman of the Commission on Accountability and Policy for Religious Organizations, a national legislative advisory commission convened to address tax policy recommendations for Congress, the Treasury Department, the nonprofit sector, and the giving public.

Mike has authored several books covering a variety of topics important to nonprofit organizations, including books addressing board member responsibilities, financial administration, and unrelated business income. Mike’s newest book is Church Finance: The Church Leader’s Guide to Financial Operations (Christianity Today, 2019).

Mike became an Editorial Advisor for Church Law & Tax in 2009, and a Senior Editorial Advisor in 2020.

Mike is a summa cum laude graduate of Stetson University, where he studied accounting. He received state and national recognition for scoring the highest in the state on the Florida CPA examination. Mike is licensed or authorized to practice as a CPA in multiple states and he is also a Chartered Global Management Accountant.

Recent Articles by Michael E. Batts View All

Q&A: What’s the Best Way to Cut Our Budget as We Weather the Effects of the Pandemic?
ChurchLawAndTax.com

Q&A: What’s the Best Way to Cut Our Budget as We Weather the Effects of the Pandemic? Member access only

Real financial change takes place when you conduct a mission-based impact assessment.
ChurchLawAndTax.com

Q&A: In Light of the Pandemic, What Should We Include in Our Cash Balances for Forecasting Purposes? Member access only

It’s important to remember that liquidity refers to cash available for operations.
Q&A: How Do We Budget During This Time of Rapid Change and Uncertainty?
ChurchLawAndTax.com

Q&A: How Do We Budget During This Time of Rapid Change and Uncertainty? Member access only

First step: stop focusing on your annual budget.
Q&A: How Can Our Members Adopt a New Budget When We Can’t Meet?
ChurchLawAndTax.com

Q&A: How Can Our Members Adopt a New Budget When We Can’t Meet? Member access only

If your fiscal year begins July 1, budgeting during the pandemic presents unique challenges—but there is a way forward.
Q&A: Should We Start Digging into Our Reserves?
ChurchLawAndTax.com

Q&A: Should We Start Digging into Our Reserves? Member access only

Churches that deplete their reserves should replenish them over time.
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.
Q&A: Are Items Sold in Our Church’s Welcome Center Considered Unrelated Business Income?
Church Finance Today

Q&A: Are Items Sold in Our Church’s Welcome Center Considered Unrelated Business Income? Member access only

What to know before stocking up on T-shirts and coffee mugs with your church logo.
Are You Prepared to Accept Bitcoin Donations?
Church Finance Today

Are You Prepared to Accept Bitcoin Donations? Member access only

Digital currency can be given to your church without donors paying taxes on gains realized.