Like any organization, churches need policies and procedures for handling misconduct by its leaders, employees, and volunteers. Failing to do so can leave a church unaware of serious problems, or [...]
The IRS recently issued Notice 2020-36 that proposes new requirements to qualify for group tax exemptions under Section 501(c) that would supersede Rev. Proc. 80-27. The proposed guidance does [...]
On September 22, 2020, the U.S. Department of Labor (DOL) released a proposed rule that establishes new standards for employers in determining whether a worker is an employee or independent [...]
Drawing a distinction between a church and a religious organization is not always easy; however, the distinction is important since churches are generally exempt from a number of legal [...]
California Governor Gavin Newsom has signed a bill into law that will impact how nonprofit higher education institutions will be recognized under the California Private Postsecondary Education [...]
Every church with employees needs to adopt clear policies and guidelines to ensure that its practices comply with labor laws, and there are a number of federal employment laws that do apply to [...]
In its broadest sense, a fiduciary duty is an obligation owed by a person in a leadership or management role within an organization to the organization itself and its members. A director or [...]
Social media offers many benefits to churches and nonprofits, including the ability to more easily advance an organization’s mission by directly engaging supporters online. This has never been [...]
For federal income tax purposes most churches qualify for exemption from tax under Section 501(c)(3) of the Internal Revenue Code. Political speech by 501(c)(3) organizations can be divided into [...]
On July 24, 2020, the U.S. Supreme Court rejected a Nevada church’s request for an exemption from state orders that limit the size of worship services. The church claimed the state’s COVID-19 [...]