Tax & Legal Issues

Arkansas New Hire Reporting Requirement

In 1996, Congress enacted a law called the “Personal Responsibility and Work Opportunity Reconciliation Act” as part of welfare reform.  This legislation created the requirement for employers in all 50 states to report their new hires and re-hires to a state directory.  New hire reporting speeds up the child support income withholding order process, expedites collection of child support from parents who change jobs frequently, and quickly locates non-custodial parents to help in establishing paternity and child support orders.  New hire reporting helps children receive the support they deserve.

Incorporating your church

If you have already decided to incorporate your church, you have already discovered that you need to prepare certain legal papers that include specific language required by the Internal Revenue Service.  You may download a sample "Articles of Incorporation" for use in helping you know what information should be included before the signed documents are filed with the Secretary of State's office in Little Rock.  Always have an attorney review your draft document before the church body votes on it.

Political activity and the church

Wondering what your church can and cannot legally do related to political activities?  The IRS has issued new directives to their offices to enforce the law concerning non-profit organizations, including local churches, who involve themselves directly in political campaigns.  A short guide outlining what the local church is legally allowed to do without endangering their tax-exempt status is available by clicking on the link below.

Church constitution writing

Are you about to adopt a church constitution, and need to see an illustration of what many Arkansas Baptists use as a guide?  You may download this sample set of guidelines by clicking on the link below.  It is always advisable for your church to have a local attorney review your document before having the members adopt it.

Need church bylaw preparation assistance?

Is your church writing or re-writing its bylaws, and wondering what this document should include?  You may download our suggestions for your church committee to consider by selecting the link listed below.  This example contains an exhaustive set of ideas most commonly included in church bylaws.  Keep in mind that bylaws are a dynamic set of guidelines that your church will want to be able to use when confusion or conflict occur.  Items included in bylaws should not mirror what is in the church constitution or articles of incorporation.  You should have your draft bylaws document reviewed by a local attorney before asking your members to vote and adopt them.

Planning Financial Support & Taxes for Ministers

For information on salary, housing, retirement and insurance benefits, reimbursement of expenses, and ministers' taxes, click here.

Contact Us

Business Affairs Team
800.838.2272 x 5171
(toll-free in AR)
501.376.4791 x 5171
(in Little Rock)
Email Dan Jordan

Background checks

If your church is interested in contacting the company used by the ABSC for Volunteer Criminal Background Checks, click here.


Posters Required by Law for your Church

The following is a list of required State and Federal employee notices. The list includes the notice to be posted, employers who are required to post the notice and information on how to obtain the notice. All poster requirements must be displayed in a conspicuous place so as to be accessible to all employees. Failure to post notices can result in penalties and fines.