As the year comes to a close, churches often face a whirlwind of activity—but overlooking year-end financial and legal responsibilities can lead to lasting consequences. In this episode, host Erika Cole, The Church Attorney®, is joined by Bob Dye, founder of the Good Shepherd Bookkeeping Solutions and a seasoned financial consultant and former church leader, to discuss what churches must focus on as they wrap up the year. 

From budgeting and board meetings to housing allowances and IRS compliance, Erika and Bob offer practical, spiritually grounded guidance to help you steward your ministry’s resources well—and with confidence. 

Key Takeaways: 

● Why year-end matters for churches beyond the numbers 

● The power of a solid budget and how it shapes next year’s vision 

● Often overlooked tasks like housing allowances, board meeting minutes, and giving statements 

● IRS worker classification rules—what every church should know about employees vs. contractors 

● Tips to turn compliance into an act of stewardship and faithfulness 

● Insights on automation and AI in ministry finance—and where churches are headed 

Special Resources: 

✅ Download Bob Dye’s Year-End Financial Checklist for Churches 

✅ Register for our Free Year-End Legal Webinar — happening Tuesday, December 9 at 12 PM ET 

Connect With Bob Dye: 

Website: https://goodshepherdbookkeeping.com/ 

LinkedIN (Business): https://www.linkedin.com/company/77701022/admin/dashboard/ 

LinkedIN (Personal): https://www.linkedin.com/in/bobdye-goodshepherdbookkeeping/ Facebook Page (Business): https://www.facebook.com/GoodShepherdBookkeeping 

Listener Challenge: 

If this episode blessed you, share it with another pastor or church leader—and help us reach more ministries with tools for operating decently and in order. Don't forget to leave us a review! 

Subscribe and watch this podcast on YouTube at https://www.youtube.com/@TheChurchAttorney 

Missed the 2025 Church Law & Leadership Summit? Grab the replay bundle for 20% only at this link: https://the-church-attorney.thinkific.com/courses/2025-CLLSBUNDLE?coupon=podcast20 This event has been recommended for church leaders by Church Law & Tax and includes resources from partners like ECFA. 

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment 

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. 

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today! 

Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. 

See all episodes of Church Law. 

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com. 

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com. 

In this inspiring episode of The Church Law Podcast, host Erika Cole, The Church Attorney®, sits down with Nicole Baker Fulgham, founder of The Townsend Collaborative, former Chief Impact Officer at Charles and Lynn Schusterman Family Philanthropies, and current Bridgespan Fellow with the Racial Equity in Philanthropy team. 

Nicole shares her remarkable journey—from her beginnings in education with Teach For America to leading efforts that reimagine philanthropy through a lens of racial equity and faith. Together, Erika and Nicole explore how churches and nonprofits can engage in equity-focused giving, collaborate with philanthropic networks, and strengthen their community impact while staying grounded in mission and values. 

Whether your church is navigating financial challenges or stewarding abundance, this episode offers practical insights and spiritual encouragement to help leaders cultivate generosity, justice, and sustainability. 

Tune in to learn: 

● How faith shapes effective, justice-centered leadership 

● What racial equity in philanthropy means for the Church 

● Strategies for building meaningful partnerships between churches and philanthropists 

● A vision for the future of faith-driven giving and community transformation 

SHOW NOTES 

Connect with Nicole Baker Fulgham: 

● http://www.townsendco.org 

● https://www.linkedin.com/in/nicolebakerfulgham/ 

Watch this podcast on YouTube at https://www.youtube.com/@TheChurchAttorney 

Missed the 2025 Church Law & Leadership Summit? Grab the replay bundle for 20% only at this link: https://the-church-attorney.thinkific.com/courses/2025-CLLSBUNDLE?coupon=podcast20 

This event has been recommended for church leaders by Church Law & Tax and includes resources from partners like ECFA. 

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment 

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. 

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today! 

Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. 

See all episodes of Church Law. 

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com. 

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com. 

In this episode of the Church Law Podcast, Erika Cole, The Church Attorney®, sits down with Dr. Warren Bird—one of the nation’s foremost researchers and authors on large churches—to explore the future of the large church in 2025 and beyond. From pastoral succession and multisite models to digital ministry and community impact, Dr. Bird shares fresh insights from decades of groundbreaking research. Whether you’re a pastor, church leader, or nonprofit executive, this conversation will equip you with the data and perspective to lead with wisdom, innovation, and integrity.

Key Topics Discussed:

• Why the 2025 large church survey is unique and timely

• The current state of America’s largest churches since the pandemic

• Which models (planting, multisite, mergers) seem most sustainable for the next generation

• How large churches are serving their local and global communities

And more! Whether you’re a pastor, church leader, or believer who longs to see true reconciliation, this conversation will equip and challenge you to become a bridge-builder in your own community.

SHOW NOTES

What's really happening inside America's largest and most influential churches? Is the church back better than ever? If you serve a church from 1,000 to 100,000, you can help my friend Dr. Warren Bird find out and put the results back in your hands. Take the survey at bit.ly/largechurch2025

Learn more about Warren and his work at www.warrenbird.com

Join the Faithful Foundations Membership today at the current price until October 1! 2025 Faithful Foundations Membership enrollment

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church.  

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today!

Questions? Comments?  We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode.

See all episodes of Church Law.

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com.

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com. 

In this episode of the Church Law Podcast, Erika sits down with Latasha Morrison—speaker, author, certified trainer in cultural intelligence and unconscious bias, and founder of Be the Bridge.

Latasha has devoted her life to racial reconciliation and equipping church leaders to foster unity in the body of Christ. Together, we explore the church’s responsibility to lead the charge in healing racial divides, why cultural intelligence matters in ministry, and how pastors and leaders can move from good conversations to lasting transformation.

You’ll hear:

• Why the church must step into its God-given role as a reconciler
  

• Common barriers leaders face when addressing race—and how to overcome them
  

• Practical steps to start cultivating cultural intelligence in your congregation
  

• A hopeful vision of what racial unity in the church could look like
  

Whether you’re a pastor, church leader, or believer who longs to see true reconciliation, this conversation will equip and challenge you to become a bridge-builder in your own community.

SHOW NOTES

Learn more about Latasha and her work at:

• https://bethebridge.com/

• https://latashamorrison.com/

Register for the virtual 18th Annual Church Law & Leadership Summit and enter code PODCAST20 to receive a 20% off discount! Also, if you purchase a Team Package by September 10th, you’ll receive my exclusive training: ​“What Every Church Board Needs to Know”(a $197 value – FREE!). Plus, all summit registrants will also be entered into a giveaway for a chance to win a copy of Dr. Nicole Massie Martin’s book, Nailing-It: Why Successful Leadership Demands Suffering and Surrender! https://churchattorney.thrivecart.com/clls-registration/?coupon=PODCAST20

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church.  

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today!

Questions? Comments?  We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode.

See all episodes of Church Law.

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com.

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com.

In this special episode of the Church Law Podcast, Erika Cole, The Church Attorney®, gives you an exclusive preview of the 18th Annual Church Law and Leadership Summit, happening Thursday, September 18, 2025.

With the theme “For Such a Time as This: Standing Firm, Serving Strong,” this year’s Summit is more than just an event—it’s a divine appointment for pastors, church leaders, and faith-based executives. Erika reflects on the 18-year journey of the Summit, from its early days as a local in-person gathering to now serving over 1,200 leaders from all 50 states through a dynamic online format.

You’ll hear about the history, purpose, and impact of this unique gathering, plus a breakdown of the sessions, speakers, and special opportunities awaiting attendees. Whether you’re leading a congregation, managing church operations, or navigating the challenges of ministry in today’s legal and cultural climate, this episode equips you with insight and inspiration to step into leadership with wisdom and confidence.

SHOW NOTES

ACT NOW! Register by September 2nd for the Virtual 18th Annual Church Law & Leadership Summit with the coupon code BIRTHDAY and receive an exclusive preview of the first month’s lesson of the Faithful Foundations Membership ($80 value). All summit registrants will also be entered into a giveaway for a chance to win a copy of Dr. Nicole Massie Martin’s book, Nailing-It: Why Successful Leadership Demands Suffering and Surrender! https://www.erikacole.com/summit2025

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church.  

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today!

Questions? Comments?  We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode.

See all episodes of Church Law.

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com.

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com.

In this episode of The Church Law Podcast, host Erika Cole, The Church Attorney®, sits down with Rev. Dr. Nicole Massie Martin—COO of Christianity Today and author of Nailing It: Why Successful Leadership Demands Suffering & Surrender—to explore how church leaders can navigate challenging times with wisdom, integrity, and grace. Together, they tackle key issues such as scaling ministries without losing sacred intentions, avoiding dysfunctional loyalty, fostering unity over blind allegiance, and embracing a God-aligned pace in leadership. Packed with biblical insight and practical strategies, this conversation equips pastors, ministry leaders, and church staff to lead faithfully, even in seasons of difficulty. Plus, listeners will hear how to enter for a chance to win a signed copy of Nicole’s book during the upcoming Church Law & Leadership Summit! 

SHOW NOTES 

Register to join us virtually on Sept. 18th at the 18th Annual Church Law & Leadership Summit and be entered in the book giveaway! https://www.erikacole.com/summit2025 

For more information on Dr. Nicole Massie Martin’s book, Nailing-It: Why Successful Leadership Demands Suffering and Surrender, visit: https://www.ivpress.com/nailing-it 

Ep. 31: Equipping Younger Church Leaders, with guest Dr. Nicole Martin, CT’s chief impact officer – https://www.churchlawandtax.com/podcast-church-law/equipping-younger-church-leaders/ 

Ep. 14: The Rise and Fall of Mars Hill and What You Should Consider Before Changing Your Bylaws – https://www.youtube.com/watch?v=hjvpNxPpC4U 

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment 

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. 

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today! 

Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. 

See all episodes of Church Law. 

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com. 

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com. 

In this episode of The Church Law Podcast, Erika Cole, The Church Attorney®, sits down with Nathan “Nate” Adams, partner at Holland & Knight, to unpack the essentials of trademark protection for churches. Whether your church is newly launched or generations old, this conversation will help you understand how to protect your name, avoid common legal pitfalls, and steward your ministry wisely. 

You’ll learn: 

● The difference between a trademark and a trade name 

● What legal protections state or IRS registration don’t provide 

● How churches unintentionally infringe on trademarks 

● Why legal protection is critical when growing an online presence 

● How trademarking aligns with good stewardship 

SHOW NOTES 

Trademark disputes can be messy, even with Christian organizations. Christian ministries and churches can find themselves in trademark issues due to expansion, similar town names, or even disgruntled attendees. For Mars Hill Church in Seattle, they were hoping to expand into California when they were met with another Mars Hill Church in Sacramento. Ironically, this church no longer exists after the tragic downfall of its founder. For a Christian university, the trademark issue can arise from west-coast and east-coast universities within different towns, both named Rochester. Lastly, although rare, disgruntled attendees can attempt to dilute the influence of the organization by creating fake organizations with the same name to discourage attendance. Trademark protections can be vital before any suit is seen on the horizon. Read More regarding these suits here: erikacole.com/churchlawcases/trademarkclashes 

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment 

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. 

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today! 

Connect with Nathan Adams: 

● ww.hklaw.com/en/professionals/a/adams-nathan-a 

● www.linkedin.com/in/nathan-adams-86380412 

Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. 

See all episodes of Church Law. 

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com. 

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com. 

In this episode of The Church Law Podcast, Erika Cole, The Church Attorney®, dives into the vital topic of maintaining your church’s tax-exempt status. With over 25 years of experience guiding ministries of all sizes, Erika unpacks what tax exemption really means, the top five ways churches unknowingly put their status at risk, and real-life cautionary tales from churches that lost theirs. Learn how to avoid IRS scrutiny, protect your ministry’s financial future, and lead with legal confidence. 

SHOW NOTES 

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment 

The Church Attorney’s Guide to 501(c)(3) Tax-Exempt Status, How to Obtain, Maintain and Protect Your Church’s Tax-Exempt Status 

Tax Exempt Organization Search bulk data downloads (Publication 78) 

Case of first church tax-exempt status revocation based on engagement in political activity 

Church Law & Tax article: Understanding the Consequences for Losing Tax Exemption for Churches 

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church. 

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today! 

Questions? Comments? We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode. 

See all episodes of Church Law. 

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com. 

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com. 

In this episode of the Church Law Podcast, Erika welcomes back special guest Matthew Branaugh, attorney and editor at Church Law & Tax. Together, they tackle a variety of legal and tax questions submitted by you, our listeners—offering valuable guidance to help churches and ministries navigate complex issues. Topics include volunteer background checks, receiving property from another church, handling love offerings, protecting 501(c)(3) status while generating income, church name protection, and more. This informative conversation equips church leaders with practical insight to steward their ministries with wisdom and legal clarity.

SHOW NOTES

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment

The Church Attorney®’s Guide, Love Offerings

National Sex Offender Public Website

Ep. 15 - Keeping Children Safe in Your Church, with guest Matthew Branaugh, Esq., of Christianity Today’s Church Law & Tax

Ep. 39 - Expanding Uses for Church Property and Related Legal Considerations, with attorney Midgett Parker

Ep. 9 - Fraud in Church: It Can Happen to You! With guest Vonna Laue, CPA

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church.  

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today!

Questions? Comments?  We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode.

See all episodes of Church Law.

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com.

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com. 

In this episode, Erika provides essential guidance to help churches and ministries stay ahead of shifting legal and compliance requirements under the new administration. Learn critical steps your ministry must take to remain compliant and secure while discovering the invaluable support offered through Faithful Foundations Membership. Don’t let your ministry be caught off guard—stay informed, prepared, and faithful.

Key Discussion Points:

1. Understanding the Changing Landscape

• Overview of key policy shifts under the new administration

• How these changes impact churches and ministries

1. Key Steps for Churches to Take Now

• Compliance updates and legal requirements

• Best practices for financial and operational stability

• Proactive measures to safeguard religious freedoms

1. Faithful Foundations Membership: Your Trusted Resource

• Exclusive support for churches navigating compliance changes

• Resources, training, and legal insights

• Community support and best practices for ministry growth

SHOW NOTES

Join the Faithful Foundations Membership today! 2025 Faithful Foundations Membership enrollment

Download your FREE copy of The Church Attorney Legal Audit® System document checklist here, and check out Episode 29 (“Using a Legal Audit to Position Your Church for the Long Haul”) to learn about the importance of a legal audit for your church.  

Unlock exclusive insights and expert advice by subscribing to The Church Attorney® YouTube Channel! Get access to video podcasts, live recordings, and much more—designed to help you navigate the legal landscape of church management with confidence. Don’t miss out—subscribe today!

Questions? Comments?  We welcome them! Please contact Erika Cole at erikacole.com. Erika reads each comment and may answer your question in an upcoming episode.

See all episodes of Church Law.

The Church Law podcast is part of Gloo LLC’s ChurchLawAndTax.com.

Erika E. Cole, Esq., known as The Church Attorney®, is the creator of The Church Attorney Legal Audit® System, a proprietary legal audit process that helps church leaders be confident they are operating with integrity, and avoiding costly risks. Learn more at erikacole.com.