Church Legal Center

03/24/2026

Revised Florida Not-For-Profit Corporation Act

The Florida Not For Profit Corporation Act (“Ch. 617”) has not been significantly examined or amended for over fifteen years. During that time, corporate processes, director responsibilities, membership rights, potential liability issues, and other factors have been amended in Florida’s for-profit corporation statute, the Florida Business Corporation Act (“Ch. 607”), and in the Model Nonprofit Corporation Act (“MNCA”) adopted by the Business Law Section of the American Bar Association. In order to assess whether and to what extent Ch. 617 should be amended, a Ch. 617 “Task Force” was formed by the Business Law Section of The Florida Bar. The Task Force consists of attorneys experienced in matters regarding nonprofit corporations. I am a member of the Business Law Section of the Florida Bar. The proposed legislative changes have now been drafted for approval. I will post in my website blog when the amendments have passed.

01/06/2026

Pastors, treasurers, and bookkeepers are busy this month preparing their contribution statements for 2025. You want to include checks, cash, money orders, and credit card payments. Also, do not forget those donations made online!

I suggest including the name and address of the church and adding the following phrase: "No goods or services were provided in exchange for your contribution, other than intangible religious benefits." Failure to do so may result in the church donor not being able to receive a proper deduction for their contributions.

Although the standard deduction has increased, do your best to get these statements in the hands of your contributors this month.

People who give like seeing how much they gave, and those who do not give may be convicted to start doing so!

Rev. John P. Joseph, Esq., CCA Emeritus

12/25/2025

A very Merry Christmas to all!

12/23/2025

09/20/2025

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09/15/2025

The Trump Administration is making great inroads in allowing federal employees to share their faith in the workplace. Visit my Blog at my website at www.churchlegalcenter.com for the detailed memorandum circulated by the United States Office of Personnel Management.

Florida church law attorney John Joseph of Church Legal Center helps churches in Tampa Bay & throughout Florida from incorporation to dissolution.

07/29/2025

The Trump Administration is making great inroads in allowing federal employees to share their faith in the workplace.

Below text was copied from a detailed memorandum circulated yesterday by the United States Office of Personnel Management dated July 28, 2025.

"Employees must be allowed to engage in private religious expression in work areas to the same extent that they may engage in nonreligious private expression. Agencies may, however, reasonably regulate the time, place and manner of all employee speech, provided such regulations do not discriminate based on content or viewpoint (including religious viewpoints). Agencies may require that employees perform official work while on duty, as opposed to engaging in personal religious observances."

"Categories of employee conduct which should not result in a disciplinary or corrective action include but are not limited to:

Display and Use of Items Used for Religious Purposes or Religious Icons

Expressions By Groups of Federal Employees

Conversations Between Federal Employees

Expressions Among or Directed at Members of the Public

Expressions in Areas Accessible to the Public

Agencies are encouraged to review all agency personnel policies to ensure they comply with this guidance and appropriately protect the rights of Federal employees to engage in personal religious expression in the Federal workplace. guidance."

Oftentimes what begins at the federal level becomes implemented at the state level. Let's hope so.

07/09/2025

On July 7, 2025 an interesting development occurred in the UNITED STATES DISTRICT COURT EASTERN DISTRICT OF TEXAS. In a lawsuit between the National Religious Broadcasters and the IRS, the IRS stated that churches can endorse political candidates to their congregations without risking the loss of their tax-exempt status.

This is very significant since it reverses the 70-year interpretation of the US tax code and the Johnson Amendment, which barred the churches from endorsing political candidates without putting their tax-exempt status in jeopardy.

Contained within a JOINT MOTION FOR ENTRY OF CONSENT JUDGMENT, underlined emphasis is mine, JONATHAN BLACKER, ESQ., Senior Litigation Counsel, Tax Division, US Department of Justice, consented to the following:

Visit our blog for the full text.

Florida church law attorney John Joseph of Church Legal Center helps churches in Tampa Bay & throughout Florida from incorporation to dissolution.

11/04/2024

JURY SCAM WARNING

Residents of the Middle District of Florida continue to receive fraudulent phone calls claiming that they failed to appear for jury duty in federal court and/or have an arrest warrant or face a similar adverse situation. The scammer tells the victim that he or she can avoid arrest or other negative consequences by making a payment, which may include purchasing a prepaid card and then giving the card number to the scammer. Scammers may also ask for payment via Venmo or Zelle. Do not fall for it.

03/20/2024

In this month’s blog, I highlighted a couple legal risks church leaders need to avoid.

01/10/2024

I am excited to start my next Masters of Law non-profit class at Trinity Law School.

12/12/2023

I am in the process of writing a book on the practical application of church law for church leaders. While researching for my Chapter on Church dissolution, I discovered something I want to share with you. In this chapter, I discuss how a church can dissolve both Voluntarily and involuntarily. One common reason for Involuntary Dissolution is for failing to do the required Annual Report in the state of incorporation. I have occasionally run into this issue, thus my annual reminders to you in the Spring. Recently, I read a Private Letter Ruling (PLR 202242011), which raised the stakes even more.

Here, the organization lost its tax exemption because the secretary of state revoked its corporate charter for failing to update and file its annual report. Specifically, a charity filed for its 501©(3), and during the pre-contact planning phase of the investigation, a Revenue Agent found out its corporate status with its state had been revoked. This was discovered when the IRS agent looked at the state’s website. Although the Agent made several attempts to reach out to the nonprofit on this issue, requesting “proof that it is in good standing with the state of incorporation,” none was apparently provided.

The IRS concluded, for this and other reasons, that its tax-exempt status under section 501©(3) “should be revoked”. The lesson here is clear. First, complete the annual report, maintaining the church status as current. Second, when contacted by the IRS, answer their inquiries. Just a thought.

Rev. John P. Joseph, Esq., CCA