John R. Throop

Recent posts by John R. Throop

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.

Recent posts by Rick Spruill

How Churches Can Prevent AI-Powered Fraud

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.

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.

Recent posts by Jonathan Smith

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

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

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.

Recent posts by Tim Samuel

Who Should Handle Church Payroll During a Sabbatical?

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.

How Churches Can Manage the Hidden Costs and Risks of AI

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.

Contributing Editors Board

Theresa Lynn Sidebotham

Theresa Lynn Sidebotham founded Telios Law in 2012, where she advises organizations in the United States and internationally, with a focus on religious and nonprofit law, employment law, child safety, and investigations, including large historical investigations.

Telios Law advises on legal and policy issues, with an emphasis on First Amendment protections, international law, child protection policies and practices, and employment practices. It also coordinates legal audits and assists with investigations, including sexual harassment, child abuse, and other alleged misconduct investigations.

She also directs Telios Teaches, an affiliated company that provides training in sexual harassment, child protection, and other human resources issues.

Sidebotham graduated first in her class from the University of Denver Sturm College of Law. She was mentored by judges at the Colorado Court of Appeals and worked at a large law firm serving religious institutions and doing general litigation before opening her firm. Sidebotham grew up as a missionary kid, and also served as a missionary with her husband before returning to the US and attending law school.

Contributors Board

Nicholas Smith

Rev. Nicholas A. Smith is the executive pastor of Bethany Baptist Church in Lindenwold, New Jersey, where he assists pastor/teacher Bishop David G. Evans.

Smith accepted Christ at the age of nine and knew he was called to ministry. He frequently went to prisons and churches to minister, teach, and preach during his adolescence. He became licensed to preach at the age of nineteen, and was ordained as a minister three years later. In December of 2003, Smith became executive pastor at Bethany Baptist, a role that involves assisting Bishop Evans, overseeing staff, operations, and church ministries.

Smith’s life scripture is Jer. 1:5–10. His desire is to preach a life-giving word for souls to be saved and to teach a life-altering word to build up the Christian community to fulfill their God-given purpose.

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