Congregational Operations
Important legal, tax, employment and misconduct-related information and documents for ELCA leaders who are serving this church in their congregations and synods.
Information and Resources
The ELCA does not offer legal advice to ELCA members, congregations, pastors or synods. General legal resources, not advice, to ELCA-affiliated individuals and organizations are available here.
Information, employment forms, and various financial documents and reports are available here.
The ELCA provides detailed information about identifying, mitigating and reporting sexual misconduct.
Financial and Legal Resources
The Office of the Secretary provides administrative services and tools for ELCA leaders who are serving this church in their congregations, their synods and the churchwide organization.
Tax and Other Legal Issues
Legal issues related to the structure or use of your building:
- Things to consider before renting or leasing the church building
- Should our congregation have a written use agreement for occasional use of the property?
- Sample building use agreement (PDF, Word)
- Renting church property for a cellular tower
- Sample cellular tower lease
- Does your congregation share space with another organization? Consider separate incorporation.
- Renovating a church building: zoning and land-use issues
Churches are commonly thought of only as places of worship, but it is important to remember that they are also employers with many volunteers. Here are some employment laws, tools and workplace issues for churches to consider:
Hiring and Terminations
These additional resources offer practical guidance, helping congregations to understand employment laws, ensure safe workplaces and prevent discrimination or violence:
The IRS recognizes the ELCA as a 501(c)(3), exempt from federal income tax. For IRS guidance, see IRS Tax Information for Churches and Religious Organizations and IRS Tax Guide for Churches & Religious Organizations.
The IRS permits a parent organization (the ELCA) to establish group-ruling, tax-exempt status for subordinate organizations (congregations, campus ministries, etc.) for federal income tax purposes. To join or obtain documentation for the ELCA group ruling, click here.
- Information on exemptions from state sales tax and local real estate tax
- Taxation on income from renting church property
- How political activity can affect a congregation’s tax status
- Does my congregation have to file a Form 990 with the IRS?
- Concerns about endorsing third-party products and tax status
- Employment tax: The difference between an independent contractor and an employee
- Information about tax exemptions for donors
- Tax information for clergy
Though copyright issues usually fall under the Mission Advancement unit, the legal department has some basic information about using copyrighted material available:
- Basic information on copyrights and intellectual property
- "Keeping It Legal – Copyright Laws and the Church" from The Lutheran magazine
The IRS may show increased leniency toward churches under the Johnson Amendment. The ELCA will continue to adhere to and promote the prohibition on partisan campaign activity by churches, as was intended by Congress more than a half century ago.
Ethics Policies and Practices
The ELCA’s ethics policies are designed to help people understand fiduciary duties and address conflicts of interest or the appearance of such conflicts.
This document lays out requirements for those designated to have access to the Internet and church technology.
This policy addresses conflicts of interest/business ethics, not the ethical values or policies of synods or the ELCA.
This provides guidance for congregations seeking to provide funds to needy persons in the congregation or community.
Sample guidelines for establishing a Child and Youth Abuse Prevention Program.
Sexual Misconduct
Federal and state laws distinguish among sexual harassment, abuse and assault. The ELCA is concerned with all forms of misconduct by rostered ministers or lay leaders, regardless of legal definitions. Any sexual behavior by clergy for personal gratification is a misuse of office and should be reported to the appropriate synod.
All sexual misbehavior by clergy or lay leaders is unacceptable. The church must be a safe place to worship, learn, work, love and receive care, free from misconduct. Adopt a written policy, ensure that all know it, train all adults who work with children, and enforce guidelines to protect children, youth and the congregation.
Resources:
To report misconduct, contact Kendra Stea, director of misconduct prevention, at 773-380-7142 or by email for assistance and guidance in reporting clergy sexual misconduct within the ELCA.
For additional information, visit:
All forms of sexual misbehavior by clergy and lay leaders are unacceptable. The church must be a safe place where all people can worship, learn, work, love and receive care, free from sexual misconduct.
Any suspected sexual contact with a minor must be reported to civil authorities as required by state law. Synods and congregations should cooperate fully with investigations and ensure immediate safety and care for the affected child or youth.
Sexual misconduct by congregational employees should be reported to the pastor, council president or other congregational officers. Congregations should have clear policies for addressing allegations and should respond with compassion and care to anyone reporting abuse by clergy or lay leaders.
Synods usually handle allegations of clergy sexual abuse, ensuring compassionate responses and appropriate discipline. Synodical policies provide a framework for addressing misconduct, supporting those harmed and holding offenders accountable.
Since its founding, the ELCA has expressed its commitment to preventing sexual abuse and misconduct. As people of faith, we are called to create and sustain a church that is a safe place for all.
Safe Connections: Parishioner guide to understand and prevent clergy sexual abuse.
Healing in Congregations: Tools for synod and congregational leaders after clergy abuse.
ELCA Strategy: Shared learning for synods, seminaries, congregations and ministries for responding to abuse.
Reducing the Risk (Christian Ministry Resources): DVD, guidebook and manual to prevent child sexual abuse.
Safe Sanctuaries (by Joy Thornburg Melton): Policy, screening and training guidance to reduce child abuse risk.
Risk Management
As a current or prospective insured congregation or synod under the ELCA Endorsed Property and Liability Insurance Program underwritten by Church Mutual Insurance Company, S.I., you may be interested in how effective risk management may assist your congregation. Below are links to various Web sites and documents to further assist you in protecting your congregation from liability and loss.
Additional resources on the topic of risk management and insurance are available on the drop down menu on the right or the Risk Management downloadable resource page.
To learn more about the ELCA endorsed program with Church Mutual®, please visit the ELCA resource on the program or the Church Mutual brochure.
In times of tragedy or crisis, the American Red Cross touches the lives of those in need whether it be emergencies, tornadoes, hurricanes or earthquakes. The American Red Cross’ disaster preparedness app suite offers essential information on what to do before, during and after an emergency.
Temperature and Water Sensor Program for Eligible Church Mutual Insureds
Church Mutual offers free temperature and water sensors and 24/7 monitoring that alert you to take action and protect your church building from the damages and disruption caused by frozen pipes as well as from power outages. Learn more.
Church Mutual makes all its Safety Resources available to all ELCA congregations!
Risk Management Resources
- 10 Essentials of Winter Outing Safety
- 10 Essentials of Youth Outing Safety
- Armed Intruder
- Background Screening
- Child and Youth Sexual Abuse Prevention
- Copper Theft Prevention
- Crime Prevention
- Emergency Preparedness
- Fire Prevention
- Food Safety
- Mission Trips
- Playground Safety
- Safety Resources for Camps
- Safety Resources for Houses of Worship
- Sanctuary Congregations – Helpful Tips
- Self-inspection Safety Checklist for Worship Centers
- Summer Outing Safety
- Swimmer and Water Safety
- Transportation
- Weather Risks
- Wildfire Assistance and Resources
- Workforce Management
- Workplace Safety
- "Managing Risks: First Steps in Identifying Congregational Liability" by Richard B. Couser, copyright (c) 1993 Augsburg Fortress. Used by permission.
- Our Stewardship: Managing Our Assets" by John L. Golv
- Our Staff: Building Our Human Resources" by Trish Holford
- "Congregation LEADER Series" of Augsburg Fortress, Publishers
- Active Shooter Event Quick Reference Guide
- Active Shooter Study Quick Reference Guide
- Congregational Disaster Preparedness Guidebook from Lutheran Disaster Response
- Disaster Plans Work
- Disaster Preparation
- FEMA Resources
- Security Procedures in the Workplace
- Staying Safe in Church
- Securing Soft Targets and Crowded Spaces
- Workplace Violence Report
- Guidelines for Purchasing Insurance
- "Eleven Things I Have Learned from Dealing with Embezzlement," lessons from a synod bishop
- ELCA Endorsed Property and Casualty Insurance
- ELCA Endorsed Property and Casualty Insurance (Spanish)
- Florida ELCA Quote Request Process
- Information insurance companies require in the event of an embezzlement
- Nonprofits and Embezzlement
- Risk Management Information
- Safety and Loss Prevention Materials
- What to do if your congregation or synod is or may be the victim of embezzlement
If you are an eligible ELCA congregation or synod and have any questions or are encountering any difficulties concerning the ELCA Endorsed Property and Liability Insurance Program, please contact:
Director-Risk Management
Office of the Secretary
Evangelical Lutheran Church in America
8765 W. Higgins Road
Chicago, Illinois 60631
Telephone: 800-638-3522 ext. 2403
Legal Disclaimer
Information in this document does not constitute legal advice to anyone. In addition, the use of this document, and the sending or receipt of information through elca.org, does not create an attorney-client relationship of any sort. Visitors to elca.org should be aware that communication in this manner may not be considered as privileged or confidential. Individuals requiring legal assistance should engage a qualified attorney licensed to practice law in the particular state or jurisdiction where the legal issues have arisen. Members of the ELCA, pastors, congregations, synods and others affiliated with this church should always consult their own attorneys, accountants or similar professionals whenever legal issues or problems arise. Neither the churchwide organization nor the general counsel is responsible for any loss, injury, liability or damage related to your use of this document, whether from errors or omissions in the content of this document or any linked sites, from the site being down, or from any other use.