Preparing to Start a Nonprofit in Arizona
The majority of nonprofits in Arizona are 501(c)(3) organizations that fall into the categories of religious, charitable, scientific, literary, or educational entities that are eligible…
Are Unemployment Benefits Available to Church Employees in Arizona?
Church employees have historically not been eligible for unemployment benefits since churches are exempt from paying unemployment taxes. However, due to the COVID-19 pandemic and…
Is COVID-19 Covered Under Your Nonprofit’s Business Interruption Insurance?
Business interruption insurance typically covers financial losses to organizations caused by physical damage — a flood, a fire, high winds, or other covered perils outlined…
The Rules for Holding Charity Raffles in Arizona
Due to the COVID-19 pandemic, many charities have been restricted from holding in-person fundraising events to support the mission of their organizations. Many have turned…
Can a Religious Organization Donate to a Candidate or Political Campaign?
Federal law prohibits religious organizations that have 501(c)(3) tax-exempt status from making financial contributions to a candidate or a particular political campaign. Churches are also…
Responsibility of Churches and Nonprofits During COVID-19
Arizona has designated places of worship as an essential activity, requiring only that protected activities like social distancing be “conducted in a manner that provides…
When is it Okay for a Church to Distribute a Voter Guide?
As 501(c)(3) organizations, churches have been prohibited from supporting specific political candidates since the passage of the Johnson Amendment in 1954. The Internal Revenue Code provides that, by…
Can a Pastor Endorse a Candidate?
In the lead up to the 2020 election—which many in both major American political parties are referring to as among the most important in our…
Can My Church Have a Candidate Speak at a Church Service?
Every election season seems to bring a lot of questions from ministry leaders about what they can and cannot do when they intersect with candidates…
What if My Church or Ministry Classifies Workers as Independent Contractors?
Making the distinction as to whether someone in an employment relationship with a church or ministry in Arizona should be considered an employee or an…
Can We Pass Out Campaign Literature on Church Grounds?
When election time rolls around, churches generally find themselves in something of a difficult spot. It’s not uncommon for a specific candidate to espouse policies…
Religious Organizations and Zoning in Arizona
Like other states, Arizona permits its municipal subdivisions to engage in zoning, including regulating the various types of structures and uses of land that residents…