What’s the Difference Between a Church and a Ministry for the IRS?
It may surprise many to learn that, where the Internal Revenue Service is concerned, there is a difference between how it classifies churches and ministries.…
Are Clergy in Arizona Mandated Reporters for Child Abuse?
Child abuse is considered by advocates to be a “hidden epidemic” in our society at large. And Arizona is no exception. We’ve witnessed recently churches…
Dissolving a Religious Nonprofit
Most churches in the state of Arizona are incorporated as nonprofit corporations. From time to time a church or religious nonprofit will cease to be…
Church Director Liability Under Arizona’s Business Judgment Rule
Directors of churches are classified in Arizona law as directors of nonprofits. Arizona statutes provide a standard of conduct for such directors, along with protections…
Must A Church Use Funds Raised as Initially Designated?
In a very real sense it is the generosity of a church’s members, and their belief in its mission, that keeps a religious community alive.…
Ensuring Church Employee Expenditures Are Tax Exempt
Where the tax rules on employee business expenditures are concerned, a church is generally treated like any other employer. Which is to say, the rules…
Creating Guidelines for Church Outreach Programs
Churches provide tremendous value to their surrounding communities, and beyond, in the outreach activities they undertake. It’s a truism that human beings derive benefit both…
Can My Church Endorse a Political Candidate?
Every election season, churches find themselves caught in the midst of questions about what is permissible when it comes to political candidates. The current tax…
Church Directors and Fiduciary Duty
As nonprofit organizations, churches are not in it for the money—though of course, they must bring in funds in order to perform their operations, to…
Who May Benefit When a Church Enters a Transaction with a Third Party?
The tax-exempt status granted to churches by law is fundamentally designed such that its benefits are essentially funneled to the churches themselves. If an individual…
U.S. Supreme Court grants review of two cases involving the Ministerial Exception
Today, the United States Supreme Court granted review of two cases involving the ministerial exception doctrine. The two cases are the first time the high…
Should a Church File With the IRS?
The automatic exemption of churches from taxation is a fundamental right under our national constitution. And while most other forms of charities are required to…