Author Archives: Jay Butchko
How Does the Patient Protection and Affordable Care Act Affect Your Tax-Exempt Organization?
When the Affordable Care Act (ACA) was enacted in 2010, it fundamentally altered the health insurance landscape in the U.S. Although the ACA become law five years ago, it still has not been fully implemented. Instead, the federal agencies tasked with implementing the law, namely, the Department of Health and Human Services, the Internal… Read More »
Responsibilities of Non-Profit Board Members
In one of our recent newsletter articles, we highlighted some legal potholes that could harm your non-profit organization and how you can alert your board of directors to these risks. This article turns the lens inward and addresses the risks to board members, if duties are not performed properly. The board of a non-profit… Read More »
Radical Changes Coming to Salary & Overtime Regulations in 2016
By July 2016, the Department of Labor is slated to release new regulations that will raise the minimum salary requirement for exempt employees. Currently, in order to be exempt from the overtime requirements of the FLSA, an employee must earn a minimum salary of $23,660 and have specific job responsibilities. Under the proposed rules,… Read More »
Going Deeper: Does FLSA Apply to My Church or Nonprofit?
Generally, all employers are subject to the minimum wage requirements and overtime pay requirements of the Fair Labor Standards Act (FLSA) if they meet interstate commerce requirements either corporately or individually. Thankfully, non-profits and churches enjoy some special exemptions under FLSA, some of which may help exempt many churches and religious nonprofits. There is… Read More »
To Merge or Not to Merge: That is the Question
Increasingly, churches and nonprofits are thinking about mergers and “acquisitions” due to the challenging financial times, increased tax exempt regulations and aging membership/decreased donations. While there appear to be some resources which discuss whether a church or nonprofit should merge or not, there is little guidance about practical applications and/or how to legally effectuate… Read More »
Financial Support for Individual Missionaries From Your Congregation
Here’s the scenario: Your church is sending a congregation member abroad on mission. The missionary will not be traveling with a mission agency, and so your church must directly support the missionary. How do you ensure that donations for the missionary’s benefit will be tax deductible? How can your church make sure that funds… Read More »
It’s A Wonderful Life and The Value of A Church
It is Christmas season, and many of us will follow the old ritual of watching It’s a Wonderful Life. There George Bailey, after pouring himself out for his community in the grips of the Depression, thinks he has made no difference and despairs of life. That is, until Clarence the angel sets him straight… Read More »
How Should A Pastor Approach Divorce?
Marriage is at the center of God’s plan for creation. From the very beginning, God emphasized the sacredness of marriage and the family. In the Gospel of Matthew, Jesus teaches about the importance of marriage and lifelong commitment: “So then, they are no longer two but one flesh. Therefore, what God has joined together,… Read More »
Violence In The Church
Though they have historically been considered places of refuge, churches are more frequently becoming the target of violent crimes. For example, in 2014, 176 deadly force incidents were documented at churches and faith-based organizations in the U.S., representing more than a 20% increase over similar numbers from 2012.[1] This trend only seems to have… Read More »
What You Don’t Know Will Hurt You: Myths and Misconceptions About Church/Nonprofit Employment Liability
Lawsuits alleging wrongful employment practices are the fastest-growing area of civil litigation today. In fact, according to church and non-profit insurers, well over half of the claims annually stem from employment problems such as wrongful termination, discrimination, sexual harassment, disability, or other employment related claims. Unfortunately, many churches and nonprofits are unaware or treat… Read More »
