Legal Resources

The Legal Resource Manual is available for councils of the church as a resource on issues such as personnel policies and matters, church corporation issues, immigration, and intellectual property issues.

• Introduction
• Section 1 - Basic Operation of PC(USA)
• Section 2 - Property
• Section 3 - Incorporation and Boards of Trustees
• Section 4 - Copyright and Trademark
• Section 5 - Contracts
• Section 6 - Personnel and Employment Matters
• Section 7 - Immigration
• Section 9 - Risk Management and Insurance
• Section 11 - When a Lawsuit is Filed

On May 18, 2016, the U.S. Department of Labor announced changes to the White Collar Exemption Regulations of the Fair Labor Standards Act (“FLSA”). The FLSA addresses which employees are entitled to minimum wage and overtime. 

This guide is divided into two major subsections. The first subsection provides a brief listing of the many services offered by the Presbyterian Church (U.S.A.) Foundation. The second subsection covers estates, trusts, and wills law generally.

I. Federal Taxation of Ministers
II. The Presbyterian Church (U.S.A.) Group Federal Tax Exemption

Who is Included?

How to Apply to be Included?

A common issue that a church may be faced with is the question of ownership of intellectual property that was created by the church’s pastor. Pastors are now able to record, edit, and distribute their songs, books, podcasts, and sermons through various digital media platforms to anyone with an internet connection. However, complications often arise when ascertaining which party holds the copyright to such creations, who can profit from them, who is allowed to control the distribution of the IP, and other related questions.

Disclaimer: This document should not be considered legal advice. You should not rely upon the information in this document in lieu of and without consulting and obtaining legal advice from your legal advisors in your state and jurisdiction.

Questions regarding permissible activities from churches are raised from time to time. As a federally tax-exempt, 501(c)(3) organization, the Presbyterian Church (U.S.A.), at all levels (i.e., General Assembly, synod, presbytery, and particular congregation), is permitted to engage in a limited, insubstantial amount of witnessing or lobbying activities that attempt to influence legislation or issues.