Due to the ongoing COVID-19 pandemic, churches in California have once again been prohibited from holding indoor services. Some churches have openly defied this latest order by continuing to [...]
Since churches are exempt from unemployment taxes, church employees have historically not been eligible for unemployment benefits. However, due to the COVID-19 pandemic and its effect on [...]
Under federal law, it is the duty of the U.S. Department of Education (ED) to issue guidance regarding constitutionally protected religious activity in public schools. In 2003, the ED [...]
On May 15, 2020, the Small Business Administration (SBA) released the Paycheck Protection Program (PPP) Loan Forgiveness Application with detailed instructions for borrowers on how to apply for [...]
The Families First Coronavirus Response Act (FFCRA) was signed into law on March 18, 2020, to provide paid leave for employees unable to work due to the COVID-19 pandemic. The FFCRA amends [...]
The Tax Cuts and Jobs Act of 2017 imposed a new kind of unrelated business income tax (UBIT) on nonprofits that required these organizations to pay a 21% tax on the value of certain [...]
While churches are exempt from federal income tax, they are not exempt from IRS audits — although Congress has restricted that authority by imposing special limitations on IRS church [...]
Nonprofit groups, including faith-based organizations, often collect information about members and visitors. Privacy is always a concern when gathering and storing personal data. The concern may [...]
Many churches use vans, buses, and automobiles to transport members and visitors. It’s often a convenient way to increase attendance at events for people who cannot drive themselves. Private and [...]
Funding the programs of a church takes careful planning. Increasingly churches and other charities consider engaging in activities which may constitute unrelated businesses, for the purpose of [...]