Category: Uncategorized

While religious freedom is protected nationwide, states like Texas, Florida, Tennessee, and Mississippi tend to offer more robust protections for Christian values, especially in the public sphere and in religious practices. On the other hand, states like California, New York, Oregon, and Vermont may present more challenges for Christians when it comes to aligning faith with certain state laws and societal norms.

However, it’s important to note that religious freedom is a constitutional right in the United States, and individuals and organizations can still legally fight for their rights, regardless of the state they are in. The specific challenges Christians face may vary, but their fundamental freedoms are protected by the First Amendment.

Not only do fire alarms help keep people safe in the event of a fire emergency, working fire alarms are often required by insurance companies. If you experience a fire and it can be demonstrated that your fire alarms were not working, you could stand to lose coverage from your insurance company.

Recently, a church and Christian school complex with extensive facilities discovered that no one had checked to make sure their fire alarms were still working properly. When a new maintenance worker discovered a problem, the church was shocked to learn that the fire alarms were not functioning in a large percentage of their property.

If the leadership of the church is not completely certain that all the alarms are in good working order, it would be wise to check on this matter immediately.

The IRS has revealed that many of the mistakes made in filing tax returns are actually easy to correct. But if you get them wrong, it can lead to delays and headaches. Be sure to avoid these errors!

• Be sure your Social Security Number is entered accurately.

• Confirm that the spelling of your name matches your Social Security card.

• If you are not sure of your filing status, use the Interactive Tax Assistant, available at IRS.gov.

• Check your calculations to avoid simple addition and subtraction errors.

• Taxpayers commonly miscalculate the Earned Income Tax Credit and the Dependent Care Credit. Again, the Interactive Tax Assistant at IRS.gov is helpful.

• For refunds, be sure bank account and routing numbers are listed correctly.

• If you use an ITIN, be sure it hasn’t expired.

Don’t let these little items cause big problems for you!

This Easter season, let us remember that true, lasting joy is not based on circumstances but is deeply rooted in a personal relationship with Christ and the assurance of His sovereignty. 

1. Joy Comes from Christ, Not Circumstances—Joy is not a fleeting emotion tied to our earthly circumstances. Rather, it is a fruit of the Spirit (Galatians 5:22) and comes from a deep relationship with Jesus Christ. No matter what challenges or hardships Christians face, true joy can still be experienced because it is grounded in the unchanging nature of God.

2. Joy in Trials—Joy doesn’t disappear in the midst of trials or suffering. In James 1:2-4, believers are encouraged to “count it all joy” when they face various trials. God uses these trials to refine our faith and deepen our reliance on Him, and through them, Christians can experience joy that surpasses understanding.

3. Joy Is a Choice—Joy is ultimately a choice that believers can make. Even when life is difficult, Christians can choose to rejoice in the Lord, trusting in His plan for their lives. This choice to embrace joy is an act of faith and obedience to God, who commands His followers to rejoice in Him regardless of their circumstances (Philippians 4:4).

4. Joy Comes from Obedience to God—Obedience to God’s commands leads to lasting joy. Jesus Himself said, “If you keep my commandments, you will abide in my love; just as I have kept my Father’s commandments and abide in His love. These things I have spoken to you, that My joy may be in you, and that your joy may be full” (John 15:10-11). Following God’s Word and living in alignment with His will brings joy that is not fleeting or circumstantial.

5. Joy Is Rooted in the Hope of Salvation—Remember the joy Christians have because of the eternal hope they possess through Jesus Christ. He encourages believers to focus on the eternal promises of God rather than the temporary struggles of life. The joy that comes from knowing Christ is secure and eternal, grounded in the salvation that cannot be taken away (1 Peter 1:3-9).

6. Joy in Serving Others—Another aspect of joy is that it is found in serving others. Christians find true joy not by focusing on their own needs or desires, but by fulfilling God’s call to love and serve others selflessly (Acts 20:35).

7. Joy in the Present and Future—Christians are to experience joy not just by looking ahead to heaven, but also by recognizing the present blessings God has given them. Joy is not only about looking forward to the future but also about living in the fullness of God’s blessings in the here and now.

8. Joy Is Linked to Gratitude—Joy is tied to a heart of gratitude. A thankful heart is essential for cultivating joy. When believers take time to reflect on God’s goodness, 

mercy, and blessings, they are naturally filled with joy. Gratitude for salvation, for provision, and for God’s continual care fuels a deep and abiding joy.

9. Joy in God’s Sovereignty—Joy is the importance of recognizing God’s sovereignty. Understanding that God is in control of all things—whether good or bad—brings a sense of peace and joy, knowing that He works all things together for the good of those who love Him (Romans 8:28).

10. Joy Is Not a Temporary Emotion—Joy is not happiness, which is temporary and based on circumstances. True joy is deeper and rooted in God’s love and promises. While happiness can come and go, joy remains steadfast because it is anchored in our relationship with Christ.

In Conclusion—Joy is not something dependent upon external circumstances, but a supernatural gift from God that comes through trusting in Christ, obeying His Word, serving others, and keeping an eternal perspective. No matter the struggles or challenges, Christians are called to rejoice in the Lord, knowing that their joy is found in Him alone.

Churches are busy places! Because the main business of the church is spreading the message of the Gospel and helping people, it is sometimes easy to let certain matters slide. Please remember that—regardless of how the church actually operates day by day—if you are ever in a lawsuit, you are held accountable for the way the church should be run according to its constitution and bylaws!

In some cases, churches do not even know where their organizational documents are. While most churches have their documents extremely well organized, you are not in a good position if you “think that one of the deacon’s wives has all that stuff.”

If you haven’t seen your organizational documents for a while, find them! Then browse through them to see if they need to be updated. If you need any assistance, our dedicated legal missionaries will be more than happy to help.

It is certainly the case that what the Internal Revenue Service considers incomeis often different from what ordinary people consider income. The situation of a discounted sale is an excellent example.

A well-established church in Northern Virginia had accrued a number of houses during its long and storied history. In addition to its facilities at the main church campus, the church owned several houses in neighborhoods 

around town.

The church wanted to be a blessing to its pastor, so they explored the idea of selling the pastor one of the church-owned houses. Because of booming real estate prices in Northern Virginia, a house that the church purchased for about $200,000 was currently valued at about $650,000. The church floated the idea of selling this house to their pastor for the price they paid.

To be clear, the church has every right to sell this house to their pastor, and he has every right to buy it. But because the sale would be $450,000 below fair market value, the church would have to include $450,000 on the pastor’s W-2 Form for the year, and he would be responsible to pay taxes on that money as though it were income. Keep in mind that the church did not give the pastor a check for $450,000, but the IRS certainly counts the discounted price as part of the pastor’s annual income.

In many cases, sales like these would create such a heavy tax burden for the pastor that the discounted rate would bankrupt him. Unless the church also had the ability to greatly increase his annual salary to cover these taxes, their generous gesture would actually turn out to be harmful.

If you have questions about how taxes work when church property is bought and sold, please contact the legal team at the Christian Law Association.

As Christians, we are called upon to be faithful stewards. In churches, we should certainly use the talents of our staff members prayerfully, take care of the physical church plant, and faithfully preach the Word. But we must be careful not to overlook solid financial stewardship. In most churches, receiving the offering is the starting point of the church’s finances, and proper procedures should be in place from the very beginning.

The handling of offerings may be likened to links in a chain. Each link is important to the trustworthiness of the chain. The basic “links” of the offering chain are the contributors, the collectors, the counters, the recorder, the depositors, and the recordkeeper. This “chain of custody” of money given to God as an act of worship must be regained in churches. Increasingly, churches are being held to the same standards of financial accountability as businesses. The pastor should not handle the finances of the church personally (1 Corinthians 16:3). Instead, the pastor should ensure that procedures for handling the church finances are adopted and followed.

1. Those involved in handling the church finances should be approved as persons of integrity by the church body and then by the leaders.

2. The handling of the church finances should never be left to one person. Always have two or more involved in the “chain of custody.” This provides a twofold protection: shared strength against the temptation to dishonesty, and a witness in case of unfounded accusation.

3. The pastor should not treat the communication of the financial activities and status of the church as unimportant.

4. He should communicate with the people on the matter of church finances.

5. He should use both verbal and written means to keep the congregation informed.

If you ever face legal action related to your church’s finances, it will be very helpful to have a list of the people who collected the offering each Sunday, as well as a list of the people who counted the offering each Sunday. Keep in mind that you cannot verify who actually did the work by looking at something like the schedule for ushers because the day-to-day reality of church work often involves people swapping dates, not showing up at the last minute, etc. It is also important to bear in mind that the people who collect the offering should not be the same as the people who count it.

The people who count the offering should be carefully screened. The strongest links in the offering chain must be the counters. CLA strongly recommends that the following policies be adopted:

1. Always have at least two people involved in the counting of the offering. 

2. Basic written counting guidelines should be made known by the pastor or the deacon board.

3. The counting room should be secured from the inside during the count. 

4. There should not be any traffic in or out of the room during the count. 

5. For security reasons and for best practices, have all the materials needed (such as bank bags and adding machines) for accurate counts.

Following procedures like these offers many benefits to you ministry. First, when these procedures are followed, the church is less likely to have some of its funds surreptitiously stolen. Second, and perhaps more importantly, if these procedures are not followed, it makes it easier for people to sue the church and perhaps impeach the character of church leadership, even if they have been completely honest and upright.

At the Christian Law Association, we have dealt with the issues that arise from financial situations for decades. We have several other steps and procedural recommendations in our resource, From Offering Plate to Disbursement. Please contact us today to get your copy so that you can be certain your ministry is taking the proper precautions with the finances. If you need any assistance, our dedicated legal missionaries will be more than happy to help you.

A small Christian school educates students in Western Kentucky. In order to make the school work, several of the mothers volunteer at the school, generously offering their services for free. The principal of the school, being grateful for their work and knowing the school could not operate without these volunteers, thought it would be appropriate to pay them a token sum of money each month and to reduce their children’s tuition by 50%. His primary goal was not to compensate the volunteers, but to do something that would express his gratitude for their work.

Unfortunately, when volunteers are paid—even if the pay is only free or reduced tuition—their classification changes. Instead of being volunteers, they must be reclassified as paid staff.

Suppose Sally volunteered at the Christian school 20 hours per week, and the principal gave her a token payment of $100 per month. 

In the eyes of the law, she was working 80 hours per month and being paid at the rate of $1.25 per hour. This fact would mean that the school is now in violation of the minimum wage law.

In addition, the “volunteer” who was receiving $100 per month would need to be signed up as a regular employee, and withholding tax would need to be deducted from the “salary.”

Complex legal issues arise when paying staff and providing expressions of gratitude to volunteers. Understanding this information is extremely important for the legal protection of your ministry.

In the many decades that have passed since the founding of the Christian Law Association, we have been singularly blessed by the Lord. Some would say that we have an astonishing record as we have labored to defend religious liberty in the United States.

Though we have been blessed with talented attorneys and a strong leadership team, we know that every legal success is a gift from God. “Every good gift and every perfect gift is from above, and cometh down from the Father of lights, with whom is no variableness, neither shadow of turning” (James 1:17).

When we have won legal battles, we know it is by the grace of God. We know it is because of the faithful prayers of people who carry our ministry and our cases in their heart. As an attorney in the nineteenth-century said, “Little prayer, little power; much prayer, much power.”

While we encourage Christian people to fulfill their civic duty, we understand that government is not the guarantor of our religious liberty. If you think that Washington, D. C. is the answer, you should know that they don’t even know the questions! It is God, and only God, who enables us to win legal victories.

The Psalmist was wise to write, “O thou that hearest prayer, unto thee shall all flesh come” (Psalm 65:2). As we make our way through the new cases of this calendar year and as we continue working to finish legal cases from the past, we humbly ask you to keep us in your prayers. We can see firsthand how God steps in to help His children in ways that we could never have imagined, and we need His help, strength, and guidance.

We thank the Lord and honor Him for His undeserved blessings. We ask you to keep praying for God’s will to be done as we continue battling for the religious rights of God’s people here in these United States.

The Internal Revenue Service is making it a little easier for people who have been affected by Hurricane Helene.

•      Taxes due in March or April of 2025 are now due on May 1, 2025 for the entire states of Alabama, Georgia, North Carolina, and South Carolina.

•      Taxes due in March or April of 2025 are now due on May 1, 2025 for 41 counties in Florida, 8 counties in Tennessee, and 6 counties and 1 city in Virginia.

•      These extended deadlines apply to both individuals and to businesses.

•      These extended deadlines apply to quarterly payroll and excise taxes.

•      Individuals and businesses who were not covered by insurance or who did not get reimbursed for disaster-related losses, can claim these on their taxes during the year the loss occurred or on the previous year’s taxes.

•      Additional information is available on the IRS website.

https://www.irs.gov/newsroom/irs-provides-relief-for-helene-various-deadlines-postponed-to-may-1-2025-part-or-all-of-7-states-qualify

If you have questions about this or need any assistance, please contact our offices.