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Category Archives: Church Law

Johnson Amendment Enforcement Relaxed for Church Political Speech

By Simms Showers LLP |

By Robert Showers, Esq and Micah Schachtner, Esq. For the first time in the Johnson Amendment’s history, the Internal Revenue Service officially agreed in July 2025 that churches may advocate for political candidates without losing their tax-exempt status, under limited circumstances. This development affects thousands of religious organizations and raises important legal compliance issues… Read More »

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Virginia Church and Religious Entities Employment

By Simms Showers LLP |

Legal Updates for Churches Attribution: H. Robert Showers, Esq. Kyle D. Winey, Esq. Date: 7/31/2024 View PDF View recording here: https://www.youtube.com/watch?v=wUBNLcgOL8s Disclaimer: This memorandum is provided for general information purposes only and is not a substitute for legal advice particular to your situation. No recipients of this memo should act or refrain from acting… Read More »

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Safeguarding Your Sanctuary – Asset Protection for Churches and Nonprofits

By Simms Showers LLP |

By H. Robert Showers, Esq. Introduction A church or nonprofit’s corporate structure is vital for both its long-term maintenance and day-to-day operations—but a single corporate structure no longer suffices to protect and provide all available advantages. The 21st century has seen an uptick in secular lawsuits that purposefully target churches and religious nonprofits. This,… Read More »

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The Power of Well-Drafted Church Bylaws

By Simms Showers LLP |

By H. Robert Showers, Esq. I. Introduction Fifty years ago, few people—especially churchgoers—would have dreamed of suing the church. However, the legal climate today has changed dramatically, and lawsuits against churches are increasingly common. Fortunately, every state except West Virginia now permits churches to incorporate.1 Incorporation is a powerful tool for churches and member… Read More »

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West Virginia’s Complicated Relationship with Church Incorporation

By Simms Showers LLP |

By H. Robert Showers, Esq. and Justin R. Coleman, Esq. West Virginia’s current Constitution prohibits the State from allowing any church under its authority to incorporate, making it the last state not to allow church incorporation. Article VI, Section 47 of the West Virginia Constitution explicitly states: “No charter of incorporation shall be granted… Read More »

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Church Third Party Uses: What You Don’t Know Can Hurt You!

By Simms Showers LLP |

Renting or allowing use of church and ministry facilities has many new added risks: child abuse liability, unwanted use purposes (same sex marriages) or activities on premises (illegal or risky), liability that is not covered by insurance or renters’ indemnity, jeopardizing tax exempt status of property, entity or UBIT and getting dragged into court… Read More »

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Virtual Currency Gifts: Should Churches and Nonprofits Accept Bitcoin?

By Simms Showers LLP |

Virtual Currency Gifts: Should Churches and Nonprofits Accept Bitcoin? By William R. Thetford, Esq. and H. Robert Showers, Esq. Updated July 14, 2021 Preface Excitement rides high on the cryptocurrency wave these days. Even on the wave, though, one must be wary of the height. For churches and nonprofits, that height might be too… Read More »

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Stay At Home Orders

Legal Alert: Governors Amended Executive Orders Affect Churches, Businesses, and Individuals

By Simms Showers LLP |

Legal Alert: Governors Amended Executive Orders Affect Churches, Businesses, and Individuals By William R. Thetford, Esq. and H. Robert Showers, Esq. Last Updated: November 20, 2020 The unprecedented series of health concerns, outbreaks, closures, restrictions, and lockdowns this year has been a recurring frustration for individuals, businesses, and churches. With the cooler weather, many… Read More »

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Conducting Youth/Children Ministry in a Digital Age

By Simms Showers LLP |

Conducting Youth/Children Ministry in a Digital Age By Robert Showers, Esq. and Justin R. Coleman, Esq. Updated June 23, 2020 With the COVID-19 pandemic and resulting stay-at-home orders being issued by various states and local municipalities, churches have had to look to new ways to minister the gospel to its members and attendees. With… Read More »

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New Sexual Orientation and Gender Identity Law in Virginia: Ramifications for Religious Employers and Others

By Simms Showers LLP |

By William R. Thetford, Esq. and H. Robert Showers, Esq. Easter weekend marked the passage of the controversial Virginia Values Act (Senate Bill 868 and House Bill 1663: the “Act”) which is ironically named for political reasons. The Virginia House and the Senate recently passed the Act and on Saturday, April 11, Governor Ralph… Read More »

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