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

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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.
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

Let ChurchSalary do the work. Get personalized compensation reports for staff and pastors.

Smart Money for Church Salaries

Smart Money for Church Salaries Member access only

This resource takes you on a journey through real-life case studies to uncover compensation issues and navigate their solutions.
Board Member Orientation

Board Member Orientation Member access only

The concise and complete guide to nonprofit board service