Hammar, attorney, CPA, and co-founder of Church Law & Tax. Rich reflects on his more than 40-year career representing churches and informing them through his articles for Church Law & Tax and his many books, including Pastor, Church & Law, Fifth Edition, and the annual Church & Clergy Tax Guide. 

The two discuss the top five reasons churches and religious organizations go to court. They also explore the issues and challenges that have changed over the past four decades, and why churches face increasing legal liability. 

And Erika asks Rich about his career transition—and what church leaders can learn from his experience.

SHOW NOTES

• Episode 2: “The Top Legal Issues Confronting Churches”
• Episode 15: “Keeping Children Safe in Your Church” 
• Pastor, Church & Law, Fifth Edition, by Richard R. Hammar
• The annual Church & Clergy Tax Guide, by Richard R. Hammar
• The top five reasons churches and religious organizations go to court
• Erika Cole’s 2024 Church Compliance Conference
• “Breach of a Fiduciary Duty,” by Richard R. Hammar
• “More States Expand Victims’ Rights to Sue for Abuse,” by Richard R. Hammar
• “Generative AI Is All the Rage. Handle With Care.” by Matthew Branaugh
• Become a ChurchLawAndTax.com Advantage Member and enjoy full access to articles, a Legal Library, a copy of the annual Church & Clergy Tax Guide, and more.
• Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church.
•  Join the waitlist for the 2025 Faithful Foundations Membership enrollment.
• Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today!

Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode.

See all episodes of Church Law.

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com.

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for ChurchLawAndTax.com.

So, you’ve planted your church, and it has entered a growth phase. And with that growth has come added responsibility, stress, and pressure.  Therefore, it’s understandable that you might be considering bringing in someone to help. Should that someone be an executive pastor? David “Fletch” Fletcher, founder of XPastor.com and an advisor-at-large for Church Law & Tax, is known as the “Dean of Executive Pastors.” In this episode, he offers wisdom and insights gleaned from four decades leading churches of various sizes and makeups. Using Acts 6 as a guide, Fletch unpacks what it is for pastors to effectively delegate certain duties and roles, and thus free themselves to focus on their calling, as they lead growing, ever-changing churches. This is especially critical when a church enters the 500-1,000 member range, Fletch says, and begins to see declines in productivity among a growing staff, or even missional drift.  It’s why an executive pastor might be the wisest investment a church can make. SHOW NOTES Episode 27: “Building a Healthy Leadership Culture in Your Church” State of the Church – 2025: Measuring What Matters in Ministry, by Gloo and Barna Become a ChurchLawAndTax.com Advantage Member and enjoy full access to articles, a Legal Library, a copy of the annual Church & Clergy Tax Guide, and more. Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church.    Join the waitlist for the 2025 Faithful Foundations Membership enrollment. “The Changing Face of the Executive Pastor Role,” by Matthew Branaugh “How to Interview Your Next Church” by David Fletcher Church Finance: The Church Leader’s Guide to Financial Operations, by Michael E. Batts Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

SHOW NOTES Episode 5: “Why Church Meetings Go Off the Rails” Episode 14: “The Rise and Fall of Mars Hill and What You Should Consider Before Changing Your Bylaws, with Guest Mike Cosper”  Episode 30: “Equipping Your Church Board for Long-Term Success”  “What Every Church Board Needs to Know,” a self-paced webinar by attorney Erika E. Cole “Board Member Checklist,” by James Cobble and Tyler Charles “Four Fiduciary Duties of Church Boards,” by Richard R. Hammar “Preparing for a Church Business Meeting,” by Sarah E. Merkle Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Property represents the most valuable tangible asset owned by churches. Yet many use them only once or twice a week, leaving a lot of ministry opportunities untapped. In this episode, Erika talks with attorney Midgett Parker, who has represented faith-based institutions for real estate matters since 1990. Through his decades of experience, Parker has observed many ways churches can maximize their properties to serve their communities. In some instances, these uses can also generate alternative revenue that can help further support and expand a church’s ministry reach.  Erika and Midgett talk more about the types of opportunities available to churches, including leasing space to outside groups, providing rooms for special events, and working with businesses that need real estate for solar panels, cell phone towers, billboards, and more.  They also explain more for church leaders about leasing agreements, zoning laws, property tax exemption, and other legal issues to consider.   SHOW NOTES “Before You Share Your Space,” by Richard R. Hammar “Leasing Church Premises,” by Richard R. Hammar “Religious Land Use & The Church: A Virtual Roundtable,” featuring attorneys Midgett Parker, John Mauck, Noel Sterrett, Eric Treene, and Matthew Branaugh “How Church-Run Coffee Shops, Bookstores, and Other Ventures Can Trigger Tax Liability,” by Church Law & Tax “Managing Reporting Requirements: Protecting Your Organization in a Time of Increased Scrutiny,” by Erika E. Cole “Eleven Things Churches Should Know about Zoning,” by attorney John Mauck “The Top 5 Reasons Churches and Religious Organizations End Up in Court,” by Church Law & Tax Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

As a new year begins, it’s time to evaluate the sacred cows in your church.  What’s a sacred cow? It’s holding to anything that has become established and continues without question year after year, without evaluating its effectiveness. With 2024 underway, now is the time to evaluate systems and programs that have grown stale, ineffective, and burdensome and find new ways to reinvigorate the operations of your church.   In this episode, Erika visits with Denise Craig, chief executive officer of The Church Network, a national professional association of church business administrators. Craig, a seasoned church administrator, explains the dangers of sacred cows to a church’s mission of spreading the gospel. Whether it’s worship styles, service times, committee structures, church software, or more, leaders often fall victim to a “this-is-how-we’ve-always-done-it” mentality—and that’s problematic, especially if a church isn’t growing spiritually.  Erika and Denise discuss how to break this mindset and turn a congregation toward newer and better ways of fulfilling their unique callings.  SHOW NOTES The Church Network Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Episode 31: Equipping Younger Church Leaders, with Dr. Nicole Martin “Determining Which Ministry Gets What,” by Gary Fenton Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

As 2023 comes to a close and 2024 comes into view, now is the time to look at issues your church may encounter in the year ahead. In this episode, Erika talks with Matthew Branaugh, attorney and editor of Christianity Today’s Church Law & Tax, about their “Four for ’24.” Find out their picks and why Erika and Matthew see them as important ones to watch. SHOW NOTES Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. “Whistleblower Policies and Church Culture,” by Samuel Ogles “Church Loan Modifications in a Crisis,” by Vonna Laue and Michelle Sanchez  “Cell Tower Leases: Easy Money or Never-ending Headaches,” by Heidi Hall “How Church-Run Coffee Shops, Bookstores, and Other Ventures Can Trigger Tax Liability,” by Church Law & Tax “Politics and the Church: Activism, Speech, and the Tax Code,” by Church Law & Tax “Take the Next Call,” a six-week online course with Erika E. Cole Questions? Comments?  We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

The end of 2023 is near, meaning it’s the perfect time to look back and reflect upon the best of the Church Law podcast this year.  In this episode, Erika shares the five episodes that stood out the most to her in 2023, ranging from leadership culture to mergers, succession planning to legal audits, and more. The topics, the insights, and the guests all captivated Erika—find out why they did, and why you’ll want to revisit these episodes (or check them out in case you missed them the first time around!). Additional resources: Episode 27: Building a Healthy Leadership Culture in Your Church, with guest Dr. Nicholas Pearce  Episode 28: Addiction, Shame, and a Church Merger Episode 29: Using a Legal Audit to Position Your Church for the Long Haul Episode 33: Pastoral Succession for the Long-Term Good of the Church, with guest Travell Travis Episode 35: Bonus Episode: Live Q&A—Strengthening Churches for Renewal and Growth  The 16th Annual Church Compliance Conference.   Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. “Take the Next Call,” a six-week online course with Erika E. Cole Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

This bonus episode of the Church Law podcast features live Q&A with pastors and church leaders recorded during Erika’s 16th annual Church Compliance Conference in the Washington, D.C. area.  Continuing this season’s theme regarding ways to strengthen churches for renewal and growth, Erika—along with guest Matthew Branaugh, attorney and editor from Church Law & Tax—tackle questions covering: The tax implications of renting church property; Community development corporations started by churches; Steps to ensure a church complies with laws and regulations; Ways to evaluate a ministry that may or may not still fit within a church; Potential legal and risk liabilities for house churches; Pay increases and cost-of-living adjustments for employees; and, Much more! Episode 22: Listener Mailbag: Addressing Your Questions on Love Gifts, Political Activities, Copyright, and More Episode 29: Using a Legal Audit to Position Your Church for the Long Haul Episode 30: Equipping Your Church Board for Long-Term Success The 16th Annual Church Compliance Conference.  Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. “How Church-Run Coffee Shops, Bookstores, and Other Ventures Can Trigger Tax Liability” from Church Law & Tax Church Finance: The Church Leader’s Guide to Financial Operations, by Michael E. Batts “Off-Campus Liability and Churches,” by Richard R. Hammar “Compensation-Setting: Aligning Church Priorities with Market Realities,” by Bob Cartwright ChurchSalary.com “Take the Next Call,” a six-week online course with Erika E. Cole Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

What is church membership? Why does it matter? Is it even still relevant? Erika wraps up her multiple-episode theme, “Strengthening Your Church for the Long Haul,” by exploring church membership, and explaining why it remains relevant as ever. Even though churches define membership differently, and some use more formalized processes than others, it’s critical for leaders to revisit their church’s specific approach—and the potential legal implications created by it.    Erika walks through the key details that leaders should review, and the potential disputes that can be minimized by building—and following—a membership process that is rooted in a clear membership philosophy. SHOW NOTES: “Eight Legal Considerations for Church Membership,” by Richard R. Hammar Episode 29, Episode 30, Episode 31, Episode 32, and Episode 33 of the Church Law podcast (each focusing on different aspects of strengthening churches for the long haul).  The Church Compliance Conference, taking place September 21, 2023, has been listed as a top church management conference for its topics, speakers, and value. Learn more and register here for the 16th Annual Church Compliance Conference.  “Take the Next Call,” a six-week online course with Erika E. Cole Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Several years ago, Travell Travis received a phone call from one of his church’s bishops, who was fighting end-stage pancreatic cancer and was nearing death. The bishop needed help putting together a succession plan. That phone call showed Travis the need for churches to plan well for leadership transitions. It motivated him to write a book and help churches think strategically about succession plans. In this episode, Erika talks more with Travis about what he’s learned as an attorney and pastor in the years since that phone call. The two explore succession planning from biblical and legal perspectives. They discuss how succession planning can connect and motivate younger leaders, while addressing the long-term health and strength of churches. They also look at how planning can work within churches of different sizes and theological traditions.  ·      “Succession Plans: Why Your Church Needs One,” by Erika E. Cole ·      “Take the Next Call,” a six-week online course with Erika E. Cole ·      “Creating a Successful Succession Plan,” by Vonna Laue ·      Episode 31: Equipping Younger Church Leaders, with guest Dr. Nicole Martin, CT’s chief impact officer ·      Episode 8: How to Ensure a Smooth Succession, with guest Bishop Ralph Dennis ·      “The Financial Health of Pastors,” by Lee A. Dean ·      The Church Compliance Conference, taking place September 21, 2023, has been listed as a top church management conference for its topics, speakers, and value. Learn more and register here for the 16th Annual Church Compliance Conference.  ·      Where Will the Mantle Fall: A Biblical and Legal Guide to Succession Planning, by Travell Travis, Esq. ·      Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

In Revelation 3:2, we’re instructed to be watchful and to strengthen the things that remain. As Erika continues exploring various topics focused on strengthening churches for the “long haul,” she turns her attention to technology—specifically, generative artificial intelligence (AI). Can AI help churches strengthen the things that remain? Can leaders use to engage a culture that is attending church less?  Understanding this tool’s potential—and potential problems—s important for leaders who are thinking about the direction of their churches. From scripture research to sermon prep, and worship music to holograms, AI offers numerous opportunities. Erika discusses them while offering important cautions from legal and risk management perspectives.  ·      “Generative AI Is All the Rage. Handle with Care,” by Matthew Branaugh ·      “Do Pastors Own Sermons?” by Church Law & Tax ·      The 16th Annual Church Compliance Conference ·      Download your FREE copy of The Church Attorney Legal Audit® System document checklist here. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Equipping younger church leaders is key to the church's future, as research from Barna Group (and others) shows the church has a leadership gap. As pastors retire, fewer young people are rising to take on those roles. But research also suggests many younger people—including those in Gen-Z—are passionate about Christ, the church, and the future. Why is there a disconnect? What can be done to bridge it? Re-think the models In this episode, Erika speaks with Dr. Nicole Massie Martin, chief impact officer for Christianity Today (publisher of Church Law & Tax). Martin examines some of the current leadership models for church ministry. She advocates for re-thinking those approaches, not only to draw out greater numbers of younger leaders—but also to produce healthier and more Christ-honoring outcomes. Erika explores with Martin some practical ways that churches can implement new leadership models, as well as a few cautions to observe along the way. Other resources Episode 8: How to Ensure a Smooth Succession, with Guest Bishop Ralph Dennis “Succession Plans: Why Your Church Needs One,” by Erika E. Cole The 16th Annual Church Compliance Conference Made to Lead: Empowering Women for Ministry, by Nicole Massie Martin Download your FREE copy of The Church Attorney Legal Audit® System document checklist here. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Many churches make it out of their infancies and early years and hit their strides as they approach the double-digit years of existence. When a church’s life cycle reaches this point, it’s easy for its leaders to focus on what got them there. But that can be a misstep. In this episode, Erika talks with Brad Hill, Gloo’s chief solutions officer, about how thriving, expanding churches can maximize their opportunities by developing new ways of thinking about ministry and doing it.  Embracing new technologies like AI, and the ways they can be used for advancing the Good News and making disciples, is one such way. Finding ways to measure the health and well-being of the people coming to the church is another way. Learn more as Erika and Brad explain how a thriving, expanding church is made possible when that church thinks innovatively about helping its people thrive and flourish. Show Notes: Episode 45: “The Lifecycle of a Church” Episode 32: “Readying Your Church for the AI Wave” AI and the Church - Gloo State of the Church – 2025: Measuring What Matters in Ministry, by Gloo and Barna Become a ChurchLawAndTax.com Advantage Member and enjoy full access to articles, a Legal Library, a copy of the annual Church & Clergy Tax Guide, and more. Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church.  Join the waitlist for the 2025 Faithful Foundations Membership enrollment  “Generative AI is All the Rage. Handle With Care,” by Matthew Branaugh “Yes, Ministries Should Embrace AI,” by Jonathan Smith Church IT, Third Edition, by Nick Nicholaou and Jonathan Smith Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Serving as a church board member carries significant duties and responsibilities. But church board members rarely receive training to perform their roles. That puts strain on the men and women entrusted with making critical decisions affecting the health and vitality of their church. In this episode, Erika explains how state laws shape the way boards operate. She also discusses the governing structures churches typically follow, and the ways board members—also called “leadership teams,” “board of elders,” or “board of trustees,” depending on the church’s background—must fulfill certain important functions within those structures. Erika also explores the various expectations placed upon board members, including how to meet the duties of good faith and loyalty, two important legal principles, and how to both support church leaders, including pastors, and keep them accountable. She covers the ways churches and board members can minimize legal liabilities, too. This episode offers a helpful primer for anyone who serves on a church board or anticipates doing so in the future. ·      Episode 29: “Using a Legal Audit to Position Your Church for the Long Haul” ·      Video Recording: “What Every Church Board Should Know” ·      Essential Guide to Liabilities and Duties for Church Boards, by Richard R. Hammar ·      Board Member Orientation, by Michael E. Batts ·      “Could a Church Board Member Be Sued for Mismanaging The Church’s Money?” by Richard R. Hammar ·      Immunity Statutes, by Richard R. Hammar ·      Directors and Officers Insurance, by Richard R. Hammar ·      “When Is It Wise to Pay for Legal Counsel?” by Matthew Branaugh ·      Download your FREE copy of The Church Attorney Legal Audit® System document checklist here. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Every day, new laws, regulations, and court decisions affecting churches emerge at the local, state, or federal levels. Zoning law, property tax exemptions, incorporation, governance, housing allowances—the list of ways that law and regulations can intersect with church activities is extensive and continues to grow. Keeping up can be challenging. But it isn’t impossible. In this episode, Erika talks about how church leaders can regularly conduct legal audits to stay current with changes and a step ahead of possible problems. Erika created The Church Attorney Legal Audit document checklist based on her more than 25 years of counseling churches as an attorney. She explains how its four levels of review work—and why performing them can reinforce your church’s integrity while minimizing vulnerabilities and positioning it for future growth. ·      Download your FREE copy of The Church Attorney Legal Audit® System document checklist here. ·      The Church Law & Tax Senior Editorial Advisors Board ·      Incorporation, by Richard R. Hammar ·      Governing Documents, by Richard R. Hammar ·      Church Governance, by Richard R. Hammar Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Every person, including pastors and church leaders, deals with hurts and hang-ups, and those hurts and hang-ups can easily turn into bad habits when stress and pressures mount. But rather than allow bad habits to form—and lead to moral failures as the stress of ministry grows—leaders have an opportunity to regain their true identities in Christ. In this episode, Erika talks more about recovering these true identities with Irene Rollins, an author and church leader who studies human behaviors. In 2012, Rollins joined her husband in leading a church relaunch. The pressures and stress in her life, marriage, and ministry mounted, ultimately leading to alcoholism. But several events, including a church merger, helped Rollins regain her identity. Now sober for 7½ years, Rollins discusses the ways leaders can reframe their shame, experience freedom, and avoid making mistakes that can create legal challenges, hardships, and heartache for their ministries.  “Is a Merger the Right Next Step for Your Church?” by attorney Erika C. Cole Episode 23: “Healthy Leaders, Healthy Churches, Reduced Legal Liability” Episode 17: “Pastoral Accountability for Healthy Churches” Reframe Your Shame, by Irene Rollins Download your FREE copy of The Church Attorney Legal Audit® System document checklist here. Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

What is a healthy leadership culture? What does it have to do with a church’s legal liabilities? While the two questions may sound unconnected, they aren’t. In this episode, Erika further explores them with Dr. Nicholas Pearce, an associate pastor, author, and professor at Northwestern University who has studied, taught, and consulted with organizations, including churches, about leadership. Along with defining key terms and concepts, Pearce explains the effects of leadership structures and the ways they may create healthy—or unhealthy—dynamics. Pearce also explains the ways pastors and church leaders can learn about strengths and challenges in their church cultures and make positive changes. Erika and Pearce also examine the relationships between pastors and boards, recognizing the ways those relationships frequently (and unintentionally) become adversarial, and the ways individuals involved can posture themselves for a more cooperative and collaborative approach. Such a commitment can help a church more effectively fulfill its purposes and avoid many of the conflicts that often trigger litigation.  “Succession Plans: Why Your Church Needs One,” by Erika E. Cole, attorney “The Dangers of a Quiet Governance Change,” by Erika E. Cole, attorney The Purpose Path: A Guide to Pursuing Your Authentic Life’s Work, by Nicholas Pearce The Church Attorney’s Guide: Church Mergers, by Erika E. Cole, attorney https://www.erikacole.com/shop/p/the-church-attorneys-guide-to-church-mergers Episode 14: The Rise and Fall of Mars Hill and What You Should Consider Before Changing Your Bylaws, with guest Mike Cosper Episode 23: Healthy Leaders, Healthy Churches, Reduced Legal Liability Episode 24: Helping Pastors Get Financial Healthy, with guest Elaine Sommerville, CPA Episode 25: Supporting and Strengthening Mental Health in Churches, with guest Dr. Pernessa C. Seele Episode 26: Building a Culture of Safety and Security in Churches, with guest Simon Osamoh Faith Leaders Week, Northwestern University’s Kellogg School of Management Download your FREE copy of The Church Attorney Legal Audit® System document checklist here. Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

High-profile shootings at churches—among them, New Life Church (Colorado Springs) in 2007, Emanuel African Methodist Episcopal (Charleston, South Carolina) in 2015, and First Baptist Church (Sutherland Springs, Texas) in 2017—often draw renewed attention and discussion about church security. Last month’s shooting at a church-run school in Nashville again put the issue back in the national spotlight. But what exactly is church security? How should church leaders think holistically about safety and security as part of their broader ministries and missions? In this episode, Erika interviews Simon Osamoh, founder of the Minnesota-based Kingswood Security Consulting. Drawing upon years of experience, including time spent as a detective with the Thames Valley Police in England and as special operations manager for the Mall of America, Osamoh explains the “soft target” nature of churches and the initial steps church leaders can take to begin developing a culture of safety and security in their congregations. Erika also points out numerous other security issues church leaders should remember as they assess potential risks and put plans into action.  “In an Era of Mass Shootings, a Call to Prepare—Not Panic,” by Matthew Branaugh “10 Standards for Starting a Security Program,” by Church Law & Tax “Responding to Gun Violence Concerns at Churches,” by Richard R. Hammar “Why Domestic Violence in the Home Endangers Your Church,” by Ruth Moon “Responding to Threats,” by Gisele Kalonzo-Douglas “Q&A: How Should Churches Respond to Threatening Messages,” by Frank Sommerville Download your FREE copy of The Church Attorney Legal Audit® System document checklist here. Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

A survey last fall by CNN and Kaiser Family Foundation found the majority of American adults believe “there’s a mental health crisis in the US today.” Churches have a great opportunity to connect the redeeming power of the gospel to those suffering mentally and spiritually. In this episode, Erika Cole speaks with Dr. Pernessa C. Seele, who has spent 35 years working to help use a faith-based approach to help heal individuals and communities facing mental health challenges. Dr. Seele helps define mental health and explains the ways churches can support the well-being of their leaders and congregants. Erika also offers some of the policies and procedures church leaders should embrace to ensure their congregations are ready to assist an individual when warning signs arise, and explains the cautions that should be exercised when it comes to counseling individuals dealing with mental health issues. She also includes time to discuss the do’s and don’ts for creating a counseling ministry in your church. Episode 23: Healthy Leaders, Healthy Churches, Reduced Legal Liability Episode 24: Helping Pastors Get Financial Healthy, with guest Elaine Sommerville, CPA “What Pastors Need to Know About Mental Health, Ministry, and Liability,” by Samuel Ogles “Counseling,” by attorney and senior editor Richard R. Hammar “Clergy-Penitent Privilege,” by attorney and senior editor Richard R. Hammar “Why Domestic Violence in the Home Endangers Your Church,” by Ruth Moon Download your FREE copy of The Church Attorney Legal Audit® System document checklist at here. Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks.  She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

A national survey shows 68 percent of Americans worry about their finances. Pastors are among those sharing such sentiments—in 2015, for instance, a National Association of Evangelicals survey of 4,000 pastors showed that many carry heavy loads of student debt and are unable to save for retirement or emergencies. Many worked second jobs. In this episode, Erika more closely examines the challenges of financial stress and strain on pastors, and how it can create unhealthy dynamics ultimately affecting the church. Erika’s guest, CPA Elaine Sommerville, is the author of a book on church compensation and benefits planning, and together they discuss the ways church leaders need to evaluate the pay and benefits packages they offer. Erika and Elaine talk about retirement planning. They also take a closer look at bivocational pastors, the differing needs, the challenges, and the ways churches can be fair to their unique situations. As Erika and Elaine both note, conversations about financial well-being need to happen—and churches need to take the lead to ensure their pastors aren’t blindsided later in life. SHOW NOTES: Church Compensation, Second Edition, by CPA Elaine Sommerville “The Financial Health of Pastors,” by Lee A. Dean “Retirement Planning for Pastors and Staff,” an on-demand webinar with CPA Elaine Sommerville ChurchSalary.com Download your FREE copy of The Church Attorney Legal Audit® System document checklist at ErikaCole.com Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Good physical health requires good priorities, be it how we exercise or eat. In the same way, churches experience good health—or not—by decisions made to maintain their health. In this episode, Erika casts vision for several upcoming episodes focused on developing healthy churches by outlining the five components she believes shape a healthy church. Whether dealing with pastoral burnout, budgeting decisions, counseling ministries, or church safety concerns, leaders must make certain they prioritize well, whether in their own lives or in their collaborative work on behalf of their churches. As Erika says, “When leaders are healthier, churches are healthier, and when churches are healthier, there are fewer legal liabilities.”  ErikaCole.com Episode 7: Why Preventing Pastoral Burnout Helps Reduce Legal Liability  “The Pastors Aren’t All Right: 38% Consider Leaving Ministry,” by Kate Shellnutt Episode 17: Pastoral Accountability for Healthy Churches Take the Next Call, a six-week course with Erika Cole Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

As Church Law podcast’s reach expands, so too are the questions sent by its listeners. In this episode, Erika is joined by Matthew Branaugh, attorney and editor for Church Law & Tax. Together, they tackle several questions church leaders frequently ask, including: ·      What are the steps to dissolve a church? ·      What legal liability does a church face if it allows someone who is potentially violent to attend? ·      What is the best way to honor ministers with monetary gifts? ·      What are the risks associated with using others’ music and lyrics on social media platforms? ·      How should a church handle its property tax exemption? Learn the answers to these and several more relevant questions—and feel free to send your questions for a future episode to contact@takethenextcall.com.  The Church Attorney's Guide to Church Mergers by Erika E. Cole “Is a Merger the Right Next Step for Your Church?” by Erika E. Cole Episode 20: The Ins and Outs of Church Mergers “Drawing the Line on Danger” by Lee Dean “Responding to Threats,” by Gisele Kalonzo-Douglas The Church Attorney's Guide to Love Offerings by Erika E. Cole “Should Your Church Get Political?” “Churches and Political Activities” Episode 10: Why Churches Need More Giving Options “Are You Prepared to Accept Bitcoin Donations?” by Michael E. Batts h “Photos on Church Websites—Learning From Our Costly Mistake” by Ed Marino “Evaluate Property Tax Exemptions Annually,” from the staff of Batts Morrison Wales & Lee Episode 12: HR Matters for Churches “Minimum Wage and Overtime Pay Requirements May Apply to More Church Employees,” by Richard R. Hammar Episode 16: Answering Listeners’ Questions About Legal Issues Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

The past few years have brought numerous challenges to churches, particularly as the COVID-19 pandemic altered weekly attendance and in-person events. Those alterations affected giving levels, creating stress on some church budgets. And now, even with signs the pandemic is slowing heading into 2023, inflation has jumped, creating only more turbulence. These conditions have left many congregations reassessing their directions and priorities as they look for ways to move forward. In this episode, Erika is joined by Mike Poirier, senior vice president of ministry lending for Christian Community Credit Union (CCCU). Together, the two identify key pressures and ask key questions along with sharing ideas on the ways churches must respond in the “new normal.” Mike also shares some helpful benchmarks—such as cash flow and debt reserves—that can shed light on a church’s financial health and vitality, plus tips for working with lenders when struggles arise.  ErikaCole.com The Church Attorney's Guide to Church Mergers, by Erika E. Cole   Church Finance: The Church Leader’s Guide to Financial Operations, by Michael E. Batts “How Churches May Benefit from COVID-19 Relief’s Employee Retention Credit,” by Kaylyn Varnum, Michele Wales, and Michael E. Batts “5 Cash Flow Ratios and Measures Your Church Must Monitor,” by Vonna Laue “Six Debt Ratios and Measurements Your Church Should Monitor,” by Vonna Laue “Q&A: Should We Start Digging into Our Reserves?” by Michael E. Batts “Loan Modifications in a Crisis,” by Vonna Laue “Evangelical Giving Goes Up, Despite Economic Woes,” by Hannah McClellan “A Peek Inside How Churches Spend Their Money,” by Matthew Branaugh mycccu.com Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Pastors Soboma and Faith Wokoma weren’t planning to start a church. But bringing 17 people together for connection, coupled with earnest commitments to prayer, eventually led to launching Legacy Center Church in Wake Forest, North Carolina. Eight years later, the church draws about 350 people a week. The church is at a stage some consider “the messy middle” of ministry: Operations have grown, the newness has faded, and it’s easy for ministries to move off course. Continuing the theme of “the lifecycle of a church,” Erika talks more with Pastor Soboma about how Legacy Center has intentionally worked to avoid drift. The two discuss skill-building among staff and volunteers, using bivocational pastors, and calling upon volunteers with workplace experience to help lead the church’s administrative operations. That last approach—volunteer-led administration—also underscores the power of continual assessment and adjustment, Pastor Soboma notes, because leadership abilities and needs change, and approaches must be flexible to respond for the long-term good of the church Show Notes: Episode 46: “Starting a Church, with guest Peter Olson, executive pastor” Episode 45: “The Lifecycle of a Church” A Special Offer for Our Podcast Listeners! As a special thank-you to our loyal podcast listeners, we’re offering an exclusive 20-percent discount on registration for the 17th annual Church Compliance Conference, a virtual event on September 19, 2024. Simply use the discount code PODCAST at checkout, or, use these links to the discounted registration pages: All Access Group Ticket Individual Ticket + Companion Guide and Conference Replay Single Admission Church Goverance, Richard R. Hammar Become a ChurchLawAndTax.com Advantage Member and enjoy full access to articles, a Legal Library, a copy of the annual Church & Clergy Tax Guide, and more. Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Church mergers appeared to reach an all-time high in 2019, but as more congregations struggle to find their way in the latter stages of the COVID-19 pandemic, the trend likely will only grow. Some churches have experienced financial declines. Others face uncertain futures as pastors resign or retire. And still others find themselves with expensive properties to maintain even as attendance dwindles. In this episode, Erika examines three principal ways a merger can be done. Using examples from her work as an attorney advising congregations going through mergers, she highlights key considerations and challenges for leaders to note. And as a bonus, Erika touches on several best practices that churches should follow, whether leaders think a merger is in their future—or not.    Church Mergers: When, Why, and How, from Church Law & Tax   The Church Attorney’s Guide to Church Mergers, by Erika E. Cole   On-Demand Webinar: Should My Church Consider a Merger Right Now? with Erika E. Cole   Merger and Consolidation, by Richard R. Hammar   ErikaCole.com Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Volunteers represent the lifeblood of most any church and finding enough of them is always a challenge. Yet volunteers, by their very nature, act as representatives of a church—and any missteps with their screening, selection, supervision, and training can unfortunately open the door to unwanted legal troubles. In this episode, Erika delves further into the legal theories behind these potential vulnerabilities for churches, then offers quick tips that can help minimize them across key ministry areas where volunteers most often serve, including children’s and youth ministries, worship services, and transportation.  Show Notes: HR Matters for Churches, Episode 12 of the Church Law podcast  Vicarious Liability (Respondeat Superior), by Richard R. Hammar Keeping Children Safe in Your Church, Episode 15 of the Church Law podcast Minimizing the Risks of Child Molestation in Churches, by Richard R. Hammar Directors and Officers Insurance, by Richard R. Hammar Risks Associated with Cell Phones, by Richard R. Hammar ErikaCole.com Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

In this episode, Erika addresses this question by drawing from her nearly 25 years of experience exclusively serving churches and nonprofits. There are state and federal laws, court rulings, and regulations, of course. But what about local governments? Or the laws and rules for international activities? And what about online services, be it online streaming or even the vast and emerging metaverse? Erika touches on each of these topics and offers high-level takeaways. Show Notes: ErikaCole.com  IRS Publication 1828 Tax Guide for Churches and Religious Organizations 2022 Church & Clergy Tax Guide by Richard R. Hammar  Recent US Supreme Court Cases and the Church Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Stories of moral failures committed by pastors and ministry leaders have become all too common, eroding congregational trust, and creating legal liability. Not long ago, the Evangelical Council for Financial Accountability (ECFA) set out to learn more about what triggers these events—and how churches and ministries might get better at preventing them through written accountability plans and healthier cultures designed to support leaders and encourage transparency. In this episode, ECFA President Michael Martin tells Erika what his organization learned.   Show Notes: “The Dangers of a Quiet Governance Change,” by Erika E. Cole, attorney and senior editorial advisor for Church Law & Tax The Evangelical Council for Financial Accountability’s resource library The 15th Annual Church Compliance Conference   Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

The Church Law podcast’s audience continues to grow—and with this 16th episode, it’s time to give the listeners a turn. In this episode, Erika and guest Matthew Branaugh, attorney and content editor at Church Law & Tax, review several listener-submitted questions. Whatever topic they’re tackling, listeners are sure to find several questions they relate to—and the information they need to move forward in their ministries. Show Notes:   ·        “What Does it Mean for a Church to be in Compliance?”—a free webinar with attorney Erika Cole ·     Church Bylaws—a free download from attorney Erika Cole ·     “When Is It Wise to Pay for Legal Counsel?” by attorney Matthew Branaugh ·     “How to Hire an Attorney for Your Church” by attorney Richard R. Hammar ·     “Immigration of Alien Ministers, Religious Vocations, and Religious Occupations” by attorneys Richard R. Hammar, Lina Yen Hughes, and Gerald Cipolla ·     “Keeping Children Safe in Your Church,” Episode 15 of the Church Law podcast ·     “Protect the Children in Your Church’s Small Groups” by attorney H. Robert Showers ·     Reducing the Risk: A Child Sexual Abuse Awareness Program ·     “Immunity Statutes” by attorney Richard R. Hammar ·     “Q&A: Reducing Legal Liability for Church Board Members” by attorney David Middlebrook ·     “Cash, Check, Cryptocurrency, and More—Why Churches Need More Giving Options,” Episode 10 of the Church Law podcast ·     “Seven Points to Consider Before Selecting a Mobile Giving App” by attorney Matthew Branaugh ·     “What’s the Best Giving App for Your Church?” by attorney Matthew Branaugh ·     Church Compensation, Second Edition by CPA Elaine Sommerville ·     ChurchSalary.com      Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Year after year, child sexual abuse is the top reason churches find themselves in court. Unfortunately, no church is immune. So, how do church leaders handle allegations of abuse and the reporting of suspected abuse, and also work to create a risk management program? In this podcast, Erika and guest Matthew Branaugh, attorney and content editor at Church Law & Tax, tackle such questions as they identify keyways to reduce opportunities for abuse to occur in your congregation. Show Notes: ·        Recommended Reading: Protecting Children and Youth ·        50-State Child Abuse Reporting Laws Survey for Clergy and Church Leaders ·        Attorney Richard Hammar’s Legal Developments on this issue. ·        Church Board Guide to a Child Sexual Abuse Prevention Policy ·        Reducing the Risk child sexual awareness program   Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

With millions of downloads and a top 3 ranking at one point on Apple podcast, The Rise and Fall of Mars Hill had many of us captivated. From a legal standpoint, the decline and ultimate demise of Mars Hill Church offers a cautionary tale with respect to governance and alterations to decision-making structures. Founded in 1996 as a home Bible study, Mars Hill Church grew to more than 12,000 people at 15 locations in weekly attendance. After a series of internal conflicts and troublesome behaviors of its lead pastor, Mark Driscoll, the church experienced a dramatic collapse in 2014. In this episode of the Church Law podcast, Erika talks with Mike Cosper, creator and host of The Rise and Fall of Mars Hill, about the trouble that can arise when a change in church governance limits who can participate in the decision-making process. Show notes: ·        The Rise and Fall of Mars Hill podcast ·        Erika Cole’s article, “The Dangers of a Quiet Governance Change” ·        Church Governance: What Leaders Must Know to Conduct Legally Sound Church Business   Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com.   Learn more about your ad choices. Visit podcastchoices.com/adchoices

Many churches have a presence on social media today. However, church leaders may not have considered myriad legal and ministry considerations they must work through when using various platforms. In this episode, Erika talks with Heather Thompson Day, host of the Viral Jesus podcast, about how churches can effectively use social media and avoid the negative unintended consequences that always seem to be lurking. Show notes: ·        Listen to the Viral Jesus podcast on Christianity Today’s podcast network. ·        A downloadable checklist from Church Law & Tax, “Are We Using Social Media Safely?” ·        “How Your Church Can Avoid Social Media Conflict,” by attorney Gisele Kalonzo-Douglas, a Church Law & Tax senior editorial advisor. Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com.   Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices

Whether you’re a church with one employee or a hundred, you need to be prepared for employment issues. That’s because these issues frequently lead to legal concerns for churches. Questions abound about whether to hire a certain candidate, conduct background screening on employees and volunteers, fire someone, or offer severance, among other things. Then there are myriad issues raised by the COVID-19 pandemic, and what work looks like with the virus now part of daily reality.   In short, every church needs to be prepared for HR matters.   In this episode, Erika is joined by Tiffany Releford, a partner at Whiteford, Taylor & Preston, who focuses her practice on labor and employment law representing large and small organizations, including nonprofits.     Show Notes  “Four Key Employee Issues Unique to Churches—and How to Navigate Them,” by attorney Frank Sommerville   “Church Employment Issues that Lead to Litigation,” by attorney and senior editor Richard R. Hammar   ChurchLawAndTax.com’s Legal Library section on Employment (also found in Chapter 8 of attorney and senior editor Richard R. Hammar’s Pastor, Church & Law, Fifth Edition)   Tiffany Releford   Subscribe to Church Law podcast to get each new episode and join us on this journey!   Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com   See all episodes of Church Law.   The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry.   Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com.   Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown           Learn more about your ad choices. Visit podcastchoices.com/adchoices

The Church Law episode with the highest listenership to date is “Legal Issues for Churches in Pandemic Times” with guest Dr. Panagis Galiatsatos.   Six months after that recording, issues surrounding the COVID-19 pandemic remain high on the list of concerns among church leaders. The time was right to bring back Dr. Galiatsatos, a pulmonary and critical care medicine physician and assistant professor at the Johns Hopkins School of Medicine.   In this episode, he and Erika discuss how the church can take a leadership role in spreading information about vaccines and other pandemic precautions and protocols. Plus, Erika shares insights on the recent US Supreme Court decision regarding the legality of federally mandated vaccinations.   Show Notes:   Building Healthy Communities through Medical-Religious Partnerships 3rd Edition   Nat’l Fed’n of Indep. Bus. v. Dep’t of Labor, Occupational Safety and Health Admin. (US Supreme Court’s 2022 opinion)   Navigating Vaccine and Mask Mandates   Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com   See all episodes of Church Law.   The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry.   Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com.   Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices

Three years ago, Harvest Valley Church was a dream—a vision—to reach the people of Horace, North Dakota. From humble beginnings meeting in coffee shops to forming small groups to using a “portable” approach from week to week, the church has grown to nearly 500 people as it approaches its third anniversary. How does a church like this start right and grow in a healthy way? In this episode, Erika speaks with Peter Olson, the executive pastor of Harvest Valley (and a Church Law podcast listener!). The two talk about the fundamental importance of good pre-launch planning and organization, the creation of good governing documents, and the filings with the secretary of state and Internal Revenue Service that develop good order.  They also talk about key spiritual components to starting a church. Understanding vision and mission, following the way of Jesus, and embracing the value of consistently asking questions—of staff, of volunteers, and of congregants. The result? “A lot of learning, a lot of learning, and a lot of learning,” Olson observes. And recognizing that faithful obedience—not just numerical growth—should be the first priority.  A Special Offer for Our Podcast Listeners! As a special thank-you to our loyal podcast listeners, we’re offering an exclusive 20-percent discount on registration for the 17th annual Church Compliance Conference, a virtual event on September 19, 2024. Simply use the discount code PODCAST at checkout, or, use these links to the discounted registration pages: All Access Group Ticket Individual Ticket + Companion Guide and Conference Replay Single Admission Show Notes Church Governance, by Richard R. Hammar Pastor, Church & Law, Fifth Edition, by Richard R. Hammar Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com.Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves a Learn more about your ad choices. Visit podcastchoices.com/adchoices

Host Erika Cole talks with Aquanetta Betts, an attorney and philanthropic advisor for World Vision, about the growing number of ways members and other donors can give, such as cryptocurrency. In fact, members may already be using options like bitcoin and would donate it to your church if they knew your church could accept it.  Learn more about these increasingly popular charitable donation options and how your church can best equip itself to add them.  Show Notes: IRS Resources | IRS Publication 1771 Charitable Contributions and IRS information on Non-cash donations   Articles | Determining Financial Policies for Your Church, Tax Rules for Gifts of Personal Property, Gifts of Property: Help Donors Get It Right and Are You Prepared to Accept Bitcoin Donations? Book | 2022 Church & Clergy Tax Guide (specifically chapter 8)  Websites | The Giving Block and Engiven Learn more about Erika’s  6-week course to help burnout pastors gain the support and confidence to move forward in a way that maintains their Christian values. Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices

The church most likely to experience fraud is the one that thinks it can’t happen to us according to a new nationwide survey of more than 700 church leaders conducted by Church Law & Tax. The survey shows nearly one-third of respondents serve in congregations that have experienced some form of financial misconduct. The survey also shows that fraud happens in churches of all sizes, in all geographic areas, and churches with budgets both large and small.  The failure to prevent or quickly detect financial misconduct exacts heavy tolls on congregations. The Center for the Study of Global Christianity’s 2019 study estimates church fraud globally will grow 6 percent annually and total $80 billion by 2025.* Learn more about this problem—and how church leaders can take action to prevent it. Show Notes:  ·        Article | How Well Does Your Church Prevent Financial Misconduct? ·        On-Demand Webinar | Fraud in the Church: What We Learned from 700 Church Leaders  ·        Sign up for the Church Law & Tax e-newsletter to receive updates about the forthcoming fraud prevention online training featuring Vonna Laue. ·         Learn more about Erika’s 6-week LIVE course where she helps burnout pastors take the next step toward a life of more joy and contentment. Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown*Since the recording of this episode, Gordon-Conwell Theological Seminary’s Center for the Study of Global Christianity released its  2022 study. The center now estimates church fraud globally will total $70 billion a year by 2025. Learn more about your ad choices. Visit podcastchoices.com/adchoices

According to research, two-thirds of churches do not have a written succession plan. The absence of a strategic succession plan can unravel what has taken years to build—and wreak havoc on those left to pick up the pieces. In this episode, attorney Erika Cole talks with Bishop Ralph Dennis, of Kingdom Fellowship Covenant Ministries, about the successful model his church used to pass the baton from one leader to the next. Plus, Erika reviews resources to help churches consider the legal, financial, and corporate strategies needed to develop a succession plan. It’s easier than you may think—and can make a profound difference in the life and vitality of your ministry. Show Notes: Succession Plans: Why Your Church Needs One Take The Next Call Previous Episode with Mindy Caliguire on Pastoral Burnout Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices

Barna and Pepperdine University conducted a major study into how today’s faith leaders are navigating life and leadership in this age of complexity. What they found is startling: one in three pastors are at risk of burnout. And as the world struggles to move past the pandemic, these numbers are only increasing. In this episode, Mindy Caliguire—the president and chief executive of Soul Care—talks with attorney Erika Cole about the causes of pastoral burnout, the spiritual and legal implications that arise when a burnout leads to an unexpected resignation or moral failing, and solutions that can help churches, their ministers, and their congregations avoid unnecessary liabilities and ministerial challenges.  Show Notes: Mindy Caliguire https://www.soulcare.com/   Church Succession Articles featured on ChurchLawAndTax.com Succession Plans: Why Your Church Needs One Creating a Successful Succession Plan Church Mergers: When, Why, and How Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com or visit TakeTheNextCall.com. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices

Description: Year-end is a unique time because church leaders are working to complete major tasks for the current year, such as year-end giving, while positioning the church well for the next one, such as setting housing allowances for eligible ministers. In this episode, attorney Erika Cole discusses numerous end-of-the-year legal and tax compliance matters with attorney and CPA Richard R. Hammar. Erika and Rich review several deadline-related tasks, plus other critical must-do items that typically require attention before December 31. Learn what should be handled well to make certain no requirements are missed and no opportunities are lost. Show Notes: Articles on ChurchLawAndTax.com ·        Mastering Seventeen End-of-Year Tasks ·        Designating a Housing Allowance for 2022 ChurchLawAndTaxStore.com ·        2022 Church & Clergy Tax Guide by Richard R. Hammar ·        Charitable Contributions Tax Reminder 2021 IRS Resources ·        IRS Publication 1828 Tax Guide for Churches and Religious Organizations ·        IRS Publication 526 Charitable Contributions ·        IRS Publication 1771 Charitable Contributions--Substantiation and Disclosure Requirements Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices

In this episode, Erika interviews attorney Sarah Merkle, one of only five lawyers in the world to have earned the credentials of Certified Professional Parliamentarian-Teacher and Professional Registered Parliamentarian. Together they discuss why tense moments can arise during church meetings—especially ones that include a vote on important issues. In addition, they review the importance of up-to-date bylaws and other important church documents. In addition to her certification, Sarah is the blog editor and primary contributor for The Law of Order: A Resource on Parliamentary Procedure & the Law. Sarah is also a senior editorial advisor for Christianity Today’s Church Law & Tax. Show Notes: Downloadable PDF on church bylaws. Visit Sarah Merkle’s blog at Civility.co Questions? We welcome them! Please email Erika Cole at contact@takethenextcall.com The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is one of only a handful of attorneys in the nation who practices exclusively in the area of church law. She currently serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Headshot of Erika by Eagle Lens Media | Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices

The truth is, no one knows exactly what the post-pandemic church will look like, but what we know for sure is that it will be different. In this episode, I lay out for you several issues that church leaders around the nation have asked for help regarding (issues surrounding employees, church property, and hybrid operations, just to name a few!) These are challenging times, but there are also reasons for hope! Send any questions you have for Erika to contact@takethenextcall.com The Church Law podcast is part of Christianity Today’s Church Law & Tax, a not-for-profit publishing ministry. Learn more at ChurchLawAndTax.com. Headshot of Erika by Eagle Lens Media Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices

In this episode, I talk with Dr. Panagis Galiatsatos, a pulmonary and critical care medicine physician and Assistant Professor, Division of Pulmonary & Critical Care Medicine at the Johns Hopkins School of Medicine. We also respond to some FAQs regarding mandatory vaccinations and what church leaders need to be thinking about during this time. Show Notes: Dr. Galiatsatos's Book: Building Healthy Communities through Medical-Religious Partnerships https://www.amazon.com/dp/1421425807?tag=christtoday-20&linkCode=ogi&th=1&psc=1 Send any questions you have for Erika to contact@takethenextcall.com The Church Law podcast is part of Christianity Today’s Church Law & Tax, a not-for-profit publishing ministry. Learn more at ChurchLawAndTax.com. Headshot of Erika by Eagle Lens Media Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices Learn more about your ad choices. Visit podcastchoices.com/adchoices

We’re going to go a bit deeper to share the who, what, when, where, and why church law issues matter, especially now. This information is relevant for churches of all sizes and whether your church is a part of a denomination or association of churches, or an independent congregation. Show Notes: Tax Guide for Churches & Religious Organizations https://www.irs.gov/pub/irs-pdf/p1828.pdf The Church Compliance Conference 2021 registration link https://www.wtplaw.com/news-events/the-2021-church-compliance-conference Top 5 Reasons Churches End Up in Court https://www.churchlawandtax.com/web/2020/december/top-5-reasons-churches-end-up-in-court.html Send any questions you have for Erika to contact@takethenextcall.com Headshot of Erika by Eagle Lens Media Podcast Editing by Brian A. Brown Learn more about your ad choices. Visit podcastchoices.com/adchoices  Learn more about your ad choices. Visit podcastchoices.com/adchoices

Pastors and church leaders in America face numerous challenges that are increasing in size, scope, and impact. Whether we're talking issues of cultural forces and their effects on churches or need-to-know information about the everyday operation of a church, the legal issues affecting churches aren't going away. Now more than ever, church leaders need sound guidance to navigate anything from employment law to governance to risk management—and more. Listen to the Church Law podcast to gain real-life insights from a real lawyer who works every day with churches. You'll gain an understanding of key issues, plus practical ways to lead your church and help it avoid common pitfalls—all from The Church Attorney® herself, along with occasional visits with recognized experts in church legal matters! Learn more about your ad choices. Visit podcastchoices.com/adchoices

A new season of the Church Law podcast is here!  In this episode, Erika discusses this season’s theme: The lifecycle of a church.  Whether a church is launching, growing, thriving, or declining, there are important administrative, legal, and spiritual tasks and responsibilities to address.  This season will walk church leaders through each of these seasons, offering the guidance and direction they need to handle the challenges and opportunities well.  Regardless the season your church faces, learn just how—as promised in Romans 8:28—God works for the good in all things for those who love Him.    A Special Offer for Our Podcast Listeners! As a special thank-you to our loyal podcast listeners, we’re offering an exclusive 20-percent discount on registration for the 17th annual Church Compliance Conference, a virtual event on September 19, 2024. Simply use the discount code PODCAST at checkout. Register here. Become a ChurchLawAndTax.com Advantage Member and enjoy full access to articles, a Legal Library, a copy of the annual Church & Clergy Tax Guide, and more. Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

There’s no shortage of economic indicators and reports to read, and as we near the halfway point of 2024, church leaders likely wonder where everything is heading.  Inflation persists and interest rates still hover near recent historic highs. Unemployment remains low, but new jobs reports suggest that may be changing. Many stocks have posted impressive returns while housing prices continue surging in many places.  In this episode, Erika talks about the economy with Rob Eby, a CPA from Aprio who has served churches and nonprofits for more than two decades.  The two review some high-level best practices all churches should remember, regardless of the economic outlook, including staying true to mission and budgeting. They also discuss the power of prayer, the value of reserves, and who should be tapped in a congregation should an economic crisis arise.  “Managing Tough Financial Times,” from the editors of Church Law & Tax Church Finance, Second Edition: The Church Leader’s Guide to Financial Operations by Michael E. Batts “Church Loan Modifications in a Crisis,” by Vonna Laue and Michelle Sanchez “Q&A: Adopting a New Budget During Extraordinary Times,” by Michael E. Batts Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

It’s election season in the United States, and after contentious races nationwide in 2020 and 2022, 2024 promises to bring even more heat.  The Oval Office is up for grabs. All 435 seats in the US House are on ballots, as are 34 in the Senate. Add to that a slate of 13 gubernatorial elections and countless state and local elections, and measures. What is a church leader to do? Should pastors speak up, speak out?   In this episode, Erika walks church leaders through some of the key considerations they make about political involvement as Election Day approaches.  Some activities, like endorsing or opposing a candidate, may jeopardize a church’s tax-exempt status. But other activities are allowed. Erika provides need-to-know tips for navigating this tricky line throughout the 2024 election season.  SHOW NOTES “The Tax Implications of Churches and Political Involvement,” by Richard R. Hammar “Politics, Churches, and Constitutional Protections,” by Erik Stanley “Politics and the Church: Activism, Speech, and the Tax Code,” by Church Law & Tax  “Checklist: How Various Political Activities Might Affect Your Church’s Tax-Exempt Status” by Church Law & Tax Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Producer’s Note: This podcast episode addresses a very sensitive topic. Listener discretion is advised. The statistics are staggering: one in three girls and one in five boys in America will be sexually abused before they turn 18, and 90 percent of victims know their abusers. Church Law & Tax’s legal research shows that abuse claims are a perennially top reason churches and religious organizations go to court each year.   And church leaders must mobilize to respond. Jeff Dalrymple, executive director of the Evangelical Council for Abuse Prevention (ECAP), joins Erika to talk more about the trends, the vulnerabilities within ministries, and the steps leaders must take to reduce those vulnerabilities and protect the youth entrusted into their care. SHOW NOTES Episode 41: “What Leaders Need to Know About Church Insurance Coverage”  Evangelical Council for Abuse Prevention (ECAP) “The Top 5 Reasons Churches and Religious Organizations End Up in Court,” by Richard R. Hammar  “Minimizing the Risks of Child Molestation in Churches,” by Richard R. Hammar Reducing the Risk: A child sexual abuse awareness program “Does Your Church Have Sexual Abuse Liability Coverage,” by Charlie Cutler Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments?  We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices

Like it or not, church leaders need to think about insurance coverage. While ministry always should be driven first by the unique call God places upon a congregation, good stewardship still requires anticipating the possible risks a congregation will encounter and mitigating them.  In this episode, Peter Persuitti—the global managing director of Gallagher Insurance Company’s nonprofit and religious practices—joins Erika to talk about insurance trends affecting churches.  Property insurance has been significantly affected by extreme weather events, causing some insurance carriers to end certain coverages—or even pull out of certain geographic markets. Abuse allegations remain a consistent source of litigation, again reminding us of the vigilance for prevention. And vehicle accidents and building security remain key challenges demanding the attention of church leaders.  On top of all that, insurance costs continue to rise.  Peter and Erika discuss these issues and more, emphasizing the ways leaders can think and plan proactively to help demonstrate their call to care well for the people and assets they’re blessed with—and all while working to minimize the potentially costly threats their ministries face.  SHOW NOTES Episode 32: “Readying Your Church for the AI Wave” Episode 26: “Building a Culture of Safety and Security in Churches” “15 Things Richard Hammar Wants Pastors to Know: Church Insurance,” by Richard R. Hammar “Minimizing the Risks of Child Molestation in Churches,” by Richard R. Hammar Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. See all episodes of Church Law. The Church Law podcast is part of Christianity Today’s ChurchLawAndTax.com, a not-for-profit publishing ministry. Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. She serves as a senior editorial advisor for Christianity Today’s ChurchLawAndTax.com. Learn more about your ad choices. Visit podcastchoices.com/adchoices