Bobby Ross Jr.

Recent posts by Bobby Ross Jr.

Bob Smietana

Recent posts by Bob Smietana

Kathleen Turpin

Recent posts by Kathleen Turpin

Q&A: Creating a “Paid Time Off” Policy

Many churches are adopting a PTO (Paid Time Off) policy to replace traditional leave structures. Discover the benefits, legal requirements, and procedural considerations for implementing PTO for church staff.

Contributing Editors Board

Dustin Gaines

Dustin Gaines is an attorney and a founding partner at Gaines, Goodspeed & Juba, P.C./My Church Law Firm—a national law firm representing churches, religious nonprofits, and religious schools. Dustin oversees the firm’s litigation practice and speaks regularly in churches, at conferences, and at staff trainings.

He has been involved in a wide array of church litigation—from initial demand through trial—related to Title VII, the ministerial exception, property disputes, religious land use and zoning, hierarchical ecclesiastical disputes, board disputes, property tax exemption, and general civil litigation.

Dustin also dedicates a significant portion of his practice to defending and representing churches throughout the course of government and state attorneys general investigations. His practice is also focused on church crisis management and public relations counsel to help churches and nonprofit organizations through some of their most difficult times.

Before law school, Dustin worked in full-time ministry and served as a school administrator.

He graduated from Liberty University School of Law where he was Editor-in-Chief of the Liberty University Law Review. He is grateful to help church leaders make wise decisions to help keep people safe and protect the churches where they attend.

Recent posts by Dustin Gaines

The Editors

Recent posts by The Editors

Managing Editor

Rick Spruill

Rick Spruill is digital content manager for Church Law & Tax/Gloo. He lives in South Carolina with his wife and their daughter.

Contributing Editors Board

Jonathan Smith

Since 2001, Jonathan has served as the Director of Technology at Faith Ministries in Lafayette, Indiana. While continuing to serve his local church, Jonathan expanded his ministry through MBS. His ministry perspective is unique as he serves churches and at the same time serves on staff at a church.

Jonathan is an author and frequent conference speaker.  He wrote #RUHooked, a book on social media “for teens and the people who care about them” and is the co-author of the third edition of Church IT. He frequently publishes articles on technology, ministry, leadership, and social media.

Before accepting the call to vocational ministry, he worked in several IT and media-related fields. He was an on-air radio personality and commercial voice-over artist and also worked with the Star Trek TV franchise in promotions.

Jonathan attended Purdue University and has a bachelor’s degree from the University of Phoenix in Management of Information Technology.

Jonathan enjoys traveling, eating, and rocket launches.

Married in 1999, Jonathan and his wife Heather have two children, Eric (2005) and Becca (2007), and reside in Lafayette, IN.

Recent posts by Jonathan Smith

Contributors Board

Veronica Abney

Veronica Abney is the president of Abney and Associates, a consulting firm helping ministry leaders develop and enhance their leadership and project management skills. She is also a professional church consultant for Christian organizations in the United States.

Abney possesses more than three decades of experience managing Fortune 500 client relationships and helping the development of corporate and nonprofit organizations in project management, executive leadership, and strategic planning. She also has experience consulting in community engagement, ministry programming, best business practices, and church administration.

Abney earned her Ed.D. in ethical leadership from Olivet Nazarene University, where she now serves as an adjunct faculty member. Abney is also a Project Management Professional (PMP), and the director of programs for the Chicagoland Chapter of the Project Management Institute (PMI). She also holds a third-term Certification in Church Administration (CCA) designated by The Church Network (TCN) and serves on the leadership team for the TCN Chicagoland Chapter.

Abney lives in Chicago, where she is a member and church consultant for the Salem Baptist Church of Chicago.

Recent posts by Veronica Abney

Contributing Editors Board

Nathan A. Adams IV

Nathan Adams is a partner at Holland & Knight’s Tallahassee, Florida, office, practicing in complex commercial and appellate litigation with a special emphasis in healthcare and education issues as well as nonprofit and religious organizations. Adams has argued in federal courts nationwide and in state courts in Florida, Colorado, and the District of Columbia. In addition, he serves as outside legal consultant and general counsel for several organizations.

His representation of nonprofit and religious institutions has included work involving the First Amendment, the ministerial exception, church autonomy, tax-exempt structuring, governance and board issues, and intellectual property rights. Before joining Holland & Knight, Adams worked for the Florida Executive Office of the Governor and the Florida Department of Education, including the Division of Florida Colleges and Board of Governors.

Adams earned his Ph.D. in international political economy from the University of Florida, his law degree from the University of Texas School of Law, and an undergraduate degree from Wheaton College. His organizational memberships include serving as a board director with the Big Brothers Big Sisters of the Big Bend; serving on the steering committee for the Federalist Society in Tallahassee; and serving on the board of Advocates International, a global organization providing legal aid in the areas of family and community, religious freedom, justice for the poor, the sanctity of life, and more.

Recent posts by Nathan A. Adams IV

Senior Editorial Advisor Board

Ted Batson

Ted R. Batson Jr. is a CPA and tax attorney. He serves as a partner and Professional Practice Leader–Tax for CapinCrouse LLP, a national CPA and consulting firm, helping the Christian nonprofit community from the firm’s Indianapolis office. He has more than 30 years of experience working with nonprofits, donors, and others in the exempt organization community.

Batson is a frequent speaker at national nonprofit sector events, including the Christian Leadership Alliance Outcomes Conference and Missio Nexus Mission Leaders Conference. He is also a past member of the American Institute of CPAs (AICPA) Trust, Estate, and Gift Technical Resource Panel and a frequent speaker at the AICPA’s annual National Estate Planning Conference, where he lectures on charitable giving tools and techniques. In addition, Batson is the past chairman of the board of Charitable Allies, an Indianapolis-based legal aid firm providing legal and consulting services to exempt organizations.

Batson earned his law degree from the Indiana University Robert H. McKinney School of Law. He received an MBA degree from the Indiana University Kelley School of Business. He earned his undergraduate degree from Asbury University.

Recent posts by Ted Batson

Contributors Board

Thomas Berg

Thomas Berg is the James L. Oberstar Professor of Law and Public Policy at the University of St. Thomas School of Law in Minneapolis. He teaches and writes on religious liberty, constitutional law, and intellectual property, and supervises students in the school’s religious liberty appellate clinic, which files briefs in cases before the US Supreme Court and appellate courts.

He is the author of five books—including Religious Liberty in a Polarized Age (Eerdmans); a leading casebook, Religion and the Constitution (with Michael McConnell and Christopher Lund); and The State and Religion in a Nutshell—as well as more than 170 scholarly and popular articles and book chapters, and more than 80 briefs in the Supreme Court and other appellate courts.

Berg has won awards for his religious liberty scholarship and advocacy from Christianity Today, the Seventh-Day Adventist Church, the Notre Dame Religious Liberty Initiative, the Immigrant Law Center of Minnesota, the DePaul University College of Law, the Association of Jesuit Colleges and Universities, and the Christian Legal Society.

Berg has degrees from the University of Chicago, in both law and religious studies; from Oxford University, in philosophy and politics (as a Rhodes Scholar); and from Northwestern University, in journalism.

Recent posts by Thomas Berg

Advisors at Large

Gerald Cipolla

Gerald Cipolla is the owner and principal attorney of the Cipolla Law Group, a full service immigration law firm in Chicago. Cipolla has been practicing law since 2000 and has successfully assisted thousands of businesses, professionals, investors, and families as they navigate the maze of immigration law.

Cipolla earned his law degree from DePaul University, a master of law (LL.M.) in Chinese and international law from City University of Hong Kong in China, a master’s degree in computer science from the University of Chicago, and a MBA degree from DePaul University. He is a member of the American Immigration Lawyers Association and a member of the Chicago Mercantile Exchange.

He has written for numerous publications on immigration topics, and co-authored sections covering immigration law in Richard Hammar’s Pastor, Church & Law, Fifth Edition.

Contributing Editors Board

David Fletcher

As an experienced pastor, David Fletcher knows church life. As a professor, he delivers insightful material. As a seasoned coach, Fletcher helps people grow.

Fletcher is often called The Dean of Executive Pastors. He was a pastor for 35 years in churches ranging in size from 1,000 to 8,000 members. He oversaw single and multisite churches, as well as churches with mergers, camps, schools, apartments, and cafés.

He founded XPastor in 2003 and its free articles from hundreds of authors have become a principal resource for leaders in a complex church world. The organization’s annual XP-Seminar is one of Church Law & Tax’s perennially recommended church management conferences.

With degrees from Dallas Seminary and executive education at the Kellogg School of Management and the Harvard Business School, Fletcher brings an objective perspective, vast experience, biblical principles, and best practices. He teaches Doctor of Ministry students at Dallas Seminary and ETS India, and has written books and scores of articles for national publications.

With his wife, Tami, he loves to walk the hills near their home in Austin, Texas. Fletcher also loves scuba diving in rivers, lakes, missile silos, and the world’s oceans.

Recent posts by David Fletcher

Are Employee Discounts on Church Retreats and Events Taxable?

Churches offering employee discounts on retreats and events must determine whether these benefits are taxable. IRS Publication 15-B allows certain exclusions, but restrictions apply, especially for highly compensated employees. Get expert insights on compliance and best practices.

Contributing Editors Board

Lina Yen Hughes

Lina Hughes is the principal attorney of Yen Hughes Law, an immigration law firm based in Sacramento, representing religious organizations and their staff with obtaining temporary visas, permanent residency, and U.S. citizenship for foreign nationals.

Lina is a member of the American Immigration Lawyers Association and Christian Legal Society. She also serves as Adjunct Faculty at Trinity Law School, co-authored sections covering immigration law in Richard Hammar’s Pastor, Church & Law, Fifth Edition and has been a guest on the Church Law podcast. 

Lina received her J.D. from McGeorge School of Law, M.A. in Psychology from Pepperdine University, and B.A. in English Literature from U.C. Berkeley. She is admitted to the State Bar of California and the U.S. Supreme Court Bar.

Contributing Editors Board

Scott Landon

Scott Landon is the former executive pastor of administration for Wheaton Bible Church in Illinois, where he oversaw the church’s day-to-day operations before retiring in 2024. Landon previously served as a partner with national CPA and consulting firm CapinCrouse LLP; as director of accounting and as a missionary for the Evangelical Free Church of America; as director of internal audit for a large retail company; and as a manager with Deloitte Haskins & Sells.

Landon earned his undergraduate degree from Augustana University in Sioux Falls, South Dakota. He is a member of the American Institute of CPAs. He has also served on the boards of two international mission organizations.

Recent posts by Scott Landon

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