Meet Our Editor

Content Editor

Matthew Branaugh

Matthew Branaugh is an attorney, and the content editor for Church Law & Tax at Christianity Today. He leads an award-winning team of editors and designers with the planning, creation, and publishing of ChurchLawAndTax.com and numerous print and digital resources.

Matthew earned his juris doctor (JD) with honors from the University of Denver Sturm College of Law.

One of his favorite job duties is to interact with church leaders from across the country. He also serves as the president of Christian Legal Society’s New England chapter.

Recent posts by Matthew Branaugh

Iconography of a generative AI digital wormhole.

Generative AI Is All the Rage. Handle With Care.

Generative AI is all the rage and church leaders may want to dive right in. But be cautious--there are a lot of unknowns.

Supreme Court’s ‘Groff’ Decision Makes It Harder to Reject Religious Accommodations Requests

Bivocational pastors and church planters working secular jobs should pay attention to what the Groff decision means.

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WATCH: The Dangers of Raising Money For One Thing—And Spending It On Another

Church leaders would do well to pay attention to this fraud lawsuit against a Michigan archdiocese.

Why That “Gift” to Your Pastor Requires Caution

Churches often bless their ministers with gifts—here are the tax- and compensation-related issues to note.

Busted Pipes, Busted Budgets: Fighting Back Against Winter’s Hidden Risks

Eye-popping property damage insurance claims show why churches even in warmer states need to prepare and respond when winter weather looms large.

Every Church Is at Risk for Fraud. Here’s Why.

Church Law & Tax’s nationwide survey shows churches of all sizes, ages, and locations are susceptible to financial misconduct.

Loved and Trusted: What Shocks Us Most About Fraud Perpetrators

A closer look at the men and women who steal from churches—and the red flags leaders should watch for.

RLUIPA Case Study: City Walk Urban Mission

How one religious organization successfully navigated zoning codes.

SBA’s PPP Changes May Help Churches with Loan Forgiveness

Agency announces new direct forgiveness portal, removal of necessity questionnaires.

Read the Latest Update

Key Loan Forgiveness Program Change May Help Church Workers with Student Debt

Education department expands eligibility after 2017 Trinity Lutheran decision—but acceptance is still no certainty.

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.

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5 Church Compensation Insights Heading into 2021

Editor’s Note. This article is part of the Advantage Membership. Learn more on how to

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Churches and Religious Freedoms Laws: A 50-State Survey

Orienting church leaders on the key federal and state laws and court decisions affecting religious exercise.

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Will Our Church Get Sued for Reopening?

How church leaders should weigh the potential legal liabilities associated with public gatherings during the pandemic.

Poll: Two-Thirds of Churches Report Sizable Giving Declines Since Coronavirus Shutdown

Leaders also report numerous steps taken to curb expenses during sudden downturn.

Attorney General: Exercise of Religion Should Not Be Significantly Burdened

Statement addresses singling out religious organizations through social distancing measures.

Are Church Employees Eligible for Unemployment Benefits?

Sorting through a complex area of law as churches weigh difficult financial decisions.

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A Coronavirus Response Plan for Churches

8 ways your leadership can take decisive and responsible action.

Another Option for Tax Preparation: Enrolled Agents

They cost less and are certified by the IRS. But they still need to be vetted before hiring.

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What’s the Best Giving App for Your Church?

A brief look at 14 different options available on the App Store and Google Play.

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Seven Points to Consider Before Selecting a Mobile Giving App

Sorting the crowded field of options and wide array of features and functions.

Latest Form 990 Exemption Challenge Dismissed on Technical Grounds

Atheist group targeting reporting exception for churches says it will resolve technical problems and try again.

Q&A: Are Churches Legally Required to Issue Statements for Every Contribution?

What about a one-time donation of only $10?

Protecting Your Church from Lawsuits

Attorney Sally Wagenmaker offers insights on legal risks and liabilities associated with ministry in an interview with Matt Branaugh.

When Is It Wise to Pay for Legal Counsel?

Attorney Sally Wagenmaker offers guidelines on when to consider paid professionals in an interview with Matthew Branaugh.

Few Church Leaders Discuss Abuse Crisis Says Pew Research

Most startling is how little church-goers in Protestant faith traditions indicated leaders actively raised the topic.

Association Calls for Prevention Commitment by Churches

Resolution calls pastors and church leaders to adhere to high ethical standards and establish practices to prevent misconduct and address accusations appropriately.

UPDATE: Oral Arguments Completed in Clergy Housing Allowance Challenge

Seventh Circuit’s three-judge panel should reach a decision by early next year.

Key 2016 ACA Updates

What churches must know about employer reporting requirements, premium reimbursements.

Six Questions about the Supreme Court’s Upcoming Same-Sex Marriage Ruling

Richard Hammar explains what clergy and church leaders should know ahead of the June decision.

Court Dismisses Atheist Challenge to Filing Exemptions for Churches

Judge cites federal appeals court’s rejection of housing allowance challenge.

3 Steps to Keep Criminals from Targeting Your Church

Property prep, community relations, and common sense can go a long way.

How They Do It: 5 Churches Explain Their Budget Years

The pros and cons of fiscal years versus calendar years.

Lessons from the Houston Church Subpoena Saga

Why it happened—and what pastors and leaders should know about their rights.

How Churches Spend Their Money

Five insights on church budget priorities.

Q&A: Renting Public School Facilities

Can a public school refuse to rent its building to a church?

Q&A: Is a Pastor’s Holy Land Trip Tax Deductible?

Specific rules dictate the tax treatment for pastors and donors.

Appeal Filed in Clergy Housing Allowance Case

The U.S. Department of Justice filed a notice of appeal in late January with the

Appeal Filed in Wisconsin Clergy Housing Allowance Case

The Department of Justice filed a notice of appeal in late January with the Seventh

Are Annual Church Pledge Drives Still Relevant?

Don’t turn the money discussion into a once-a-year event.

The Growing Risk of Embezzlement

Why churches are more at risk than ever.

Clawing Out of the Recession

How churches are faring during the slow economic recovery.

Churches Weigh the Credit Card Question

Leaders wrestle with payment option for online giving.

Learning from “Lean” Staffs

Churches that spend less than national averages on personnel