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 its effect on the economy, recent federal legislation has opened the door for individuals usually ineligible for unemployment compensation, including church employees. Read More
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 to online auctions or raffles for their important fundraising activities, but nonprofits need to be careful about following the rules for these online events so as not to jeopardize their tax-exempt status. Read More
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 prohibited from organizing or making contributions to political action committees (PACs). Read More
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 appropriate physical distancing to the extent feasible.” Read More
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 definition, 501(c)(3) organizations do not “participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” Read More
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 lifetimes—it is understandable that leaders of churches may feel the itch to lend their influence to the fray by endorsing a particular candidate. Some may even consider it a moral imperative. Read More
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 running for political office. Read More
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 independent contractor requires the consideration of a number of factors. Read More
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 that are more in line with the church’s teachings than those of another, and therefore the church may want to support that candidate’s run for office. This sometimes includes the desire to pass out campaign literature on church grounds. Read More
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 within a given “zone” (generally residential, mixed residential-commercial, industrial, and so forth) are permitted to erect, maintain, and operate within. Read More
