Senior Editorial Advisors

Michael E. Batts

Mike Batts is the managing partner of Batts Morrison Wales & Lee (BMWL).  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 entitled Nonprofit Finance: The Field Guide for Financial Operations of Ministries, Schools, and Other Public Charities (Accountability Press, 2023).  Together with its companion book Church Finance: The Church Leader’s Guide to Financial Operations (Christianity Today, 2019), the two work in tandem to cover the topic of nonprofit finance – one written primarily for churches and one written for ministries, schools, and other public charities. 

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 leads BMWL’s national headquarters office in Orlando as well as their Dallas office.



Recent posts by Michael E. Batts

Q&A: Changing Designated Funds

Can we redefine the use of funds that have been specifically designated to an individual for a set purpose? If so, to what extent does our congregation need to be notified of such a change?
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