Learn how churches can effectively communicate financial needs without fostering frustration or desperation. By focusing on God's abundant provision, clear goals, and positive messages, leaders can inspire spiritual growth and generosity within their congregation.
Navigating tough conversations with your church team doesn’t have to be daunting. Pastor Karl Vaters shares eight practical tips, from leading with positivity to correcting with grace, to help you address challenges without losing trust or morale.
Understand the ADA's impact on churches, from legal obligations to reasonable accommodations. Avoid common pitfalls, ensure fair treatment, and align practices with biblical principles and the law.
Discover how ministries can reduce employment risks with strategies like detailed record-keeping, legal counsel, updated policies, and insurance coverage.
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.
Non-compete agreements can limit a pastor’s ability to work at a nearby church after resignation or dismissal. Learn how these agreements work, their legal enforceability, and best practices for churches considering such clauses.
Letting go of a church staff member who isn’t the right fit is never easy. This article offers biblical and practical advice for handling transitions with integrity, dignity, and care for both the individual and the church.
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.
Misclassifying workers can create tax problems for churches and workers. Here’s how to determine whether someone should be treated as an employee or an independent contractor for tax purposes.
An annual legal review helps churches reduce risk, strengthen governance, and protect their tax-exempt statuses. Use this checklist to guide a proactive compliance strategy.
Churches are automatically recognized as 501(c)(3) organizations — but that status carries strict requirements. Here are five common areas leaders should watch closely to ensure compliance.
Mishandled church expense reimbursements can create taxable income and payroll errors. Here’s how accountable reimbursement arrangements work—and where risks frequently arise.
The IRS’s annual “Dirty Dozen” warns taxpayers about evolving tax scams. Here are eight schemes that could affect churches, pastors, and ministry employees in 2026—and how to avoid them.
After a five-year freeze, the IRS has finalized changes to group exemption rulings. Here’s what churches, denominations, and associations need to know—and do next.
Church compensation involves more than payroll. From reasonable pay and housing allowances to retirement, Social Security, and health benefits, these five issues affect compliance, governance, and long-term risk.
Key updates for churches and clergy related to 2026 tax filing and readiness, including the affects of OBBBA, early-year tax filing requirements, and a whole lot more.
The IRS announced a rare mid-year update in standard mileage rates for 2026. Meanwhile, the 14-cent rate for miles driven in service of charitable organizations remains the same.
Church Law & Tax brought in church IT professional Jonathan Smith to share key insights for church leaders on choosing the right church management software package.
This housing allowance checklist for pastors and church leaders will ensure your church stays on track when taking advantage of this important tax exclusion.
Churches have flexibility in determining severance pay, but legal and financial factors must be considered. Learn how to structure severance agreements, mitigate legal risks, and ensure compliance with tax laws.
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.
Artificial intelligence is making church scams more convincing than ever. From fake pastor emails to AI-generated invoices and voice messages, ministry leaders need stronger safeguards to protect church finances, sensitive data, and their congregations. Here are practical steps every church should take to reduce fraud risk before an attack occurs.
Church leaders must understand the legal, privacy, and governance risks tied to artificial intelligence before adopting AI tools in ministry operations.
Contributing Editors Board
Jonathan Smith
Jonathan is the President of MBS and the Chief Technology Officer at Faith Ministries in Lafayette, IN. He is an author and a frequent conference speaker. While continuing to serve his local church, Jonathan expanded his ministry through MBS. His ministry perspective is unique, as he serves churches while also serving 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.
You can reach Jonathan at jonathans@mbsinc.com and follow him on X @JonathanESmith.
AI-powered scams are becoming harder to recognize. Two-factor authentication remains one of the simplest and most effective ways churches can protect ministry accounts and sensitive data online.
AI is a tool that, if used properly, can advance ministry.
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.
Making a case for church trademarks is not only about sound legal principles, but marking differences in church doctrine.
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.
Overtime hours for part-time employees is just one of several key compensation considerations.
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.
I’m among four scholars who submitted an analysis to US Senators arguing that the Respect
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.
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.
Discover practical and biblical strategies to resolve church office conflicts. From acknowledging issues to seeking feedback and engaging in honest conversations.
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
Tim Samuel
Tim Samuel is a CPA offering fractional Church CFO services via CFO: Creating Future Opportunities, LLC, and the chief financial officer of Bridgeway Community Church in Columbia, Maryland. Bridgeway is a non-denominational, multicultural church led by Dr. David Anderson, a noted author on race relations. By celebrating the diversity of colors, classes, and cultures, Bridgeway has become an international model for multicultural ministry, attracting more than 4,000 people weekly from more than 50 nations.
Samuel serves as a board-member for the Maryland Association of CPA’s board of directors.
He earned his undergraduate degree in accounting from Messiah College in Pennsylvania.
Samuel excels in the art of inclusion and being a bridge builder, and he loves what he does as a CPA. He lives in Columbia with his wife and their three children.
When the only person who knows how to process payroll goes on sabbatical, churches face more than a scheduling challenge—they expose a critical internal control weakness. Here are practical ways to ensure payroll and IRS filings continue without interruption while improving financial oversight for the future.
Many churches are already using AI through staff, volunteers, and software platforms—but often without oversight. An AI inventory, clear policies, and regular reviews can help church leaders manage legal, ethical, and financial risks while taking advantage of AI’s ministry benefits.
Digital payment apps make giving fast and convenient, but they can also create fraud risks, reporting challenges, and administrative burdens. Here's what church leaders should consider before relying on Venmo, Zelle, or Cash App for charitable donations.
AI tools can now create convincing receipts, invoices, and vendor documents in minutes. Churches that rely on trust and fast-moving workflows need stronger verification practices to prevent fraudulent payments and financial loss.
A convincing voice memo or urgent text that sounds like your pastor may not be real. Here’s how churches can strengthen verification, tighten financial controls, and reduce the risk of AI-driven payment fraud.
A holiday-weekend “mistake donation” turned into a costly scam for one church when a fraudulent donor pressured staff into issuing a partial refund before the original gift cleared.
When financial reports show a surplus but the bank balance says otherwise, something’s off. Here’s how churches can build honest, readable reports that lead to trust.
Even the most loyal and capable person should never carry the full weight of your church’s finances. Here’s how to share responsibility—and reduce risk.
Churches often avoid financial reviews out of loyalty, fear, or limited budgets. But real stewardship begins with clarity, accountability, and shared responsibility.
Unpacking seven critical provisions within the One Big Beautiful Bill Act with real-world implications for churches, from charitable donations to increased demands on food and health ministries.
