Federal Reserve’s Main Street Lending Program Expanded to Nonprofits
The Federal Reserve has created two new loan options for nonprofits under its Main Street Lending Program — the Nonprofit Organization New Loan Facility (NONLF)…
The Importance of Waivers and Consents for Churches and Nonprofits
In Arizona, liability waivers are considered to be legally enforceable contracts in which participants in an event or activity assume the risk for potential injury.…
Should Your Ministry Have an Employee Handbook?
If your ministry has employees to help it carry out its mission, an employee handbook is an essential tool for helping your ministry manage its…
Preparing to Start a Nonprofit in Arizona
The majority of nonprofits in Arizona are 501(c)(3) organizations that fall into the categories of religious, charitable, scientific, literary, or educational entities that are eligible…
Are Unemployment Benefits Available to Church Employees in Arizona?
Church employees have historically not been eligible for unemployment benefits since churches are exempt from paying unemployment taxes. However, due to the COVID-19 pandemic and…
Is COVID-19 Covered Under Your Nonprofit’s Business Interruption Insurance?
Business interruption insurance typically covers financial losses to organizations caused by physical damage — a flood, a fire, high winds, or other covered perils outlined…
The Rules for Holding Charity Raffles in Arizona
Due to the COVID-19 pandemic, many charities have been restricted from holding in-person fundraising events to support the mission of their organizations. Many have turned…
Can a Religious Organization Donate to a Candidate or Political Campaign?
Federal law prohibits religious organizations that have 501(c)(3) tax-exempt status from making financial contributions to a candidate or a particular political campaign. Churches are also…
Responsibility of Churches and Nonprofits During COVID-19
Arizona has designated places of worship as an essential activity, requiring only that protected activities like social distancing be “conducted in a manner that provides…
When is it Okay for a Church to Distribute a Voter Guide?
As 501(c)(3) organizations, churches have been prohibited from supporting specific political candidates since the passage of the Johnson Amendment in 1954. The Internal Revenue Code provides that, by…
Can a Pastor Endorse a Candidate?
In the lead up to the 2020 election—which many in both major American political parties are referring to as among the most important in our…
Can My Church Have a Candidate Speak at a Church Service?
Every election season seems to bring a lot of questions from ministry leaders about what they can and cannot do when they intersect with candidates…