| The US Supreme Court last week issued its third important ruling in six months regarding state-issued restrictions tied to the COVID-19 pandemic and their implications for religious gatherings. The Court’s first two decisions favored state and local government authorities and public health officials. But this outcome proved different. “This time the Court sided with religion,” notes attorney and senior editor Richard R. Hammar in his new article explaining the Court’s latest decision. Read more from Hammar about how the Court’s 5-4 majority reached its decision, and four takeaways church leaders should note going forward. And get additional helpful context by reviewing our previous coverage detailing how similar legal challenges have fared nationwide. Also this week: Don’t miss these tax-related deadlines and reminders for December. Online services and work-from-home arrangements during the pandemic raise new questions about financial internal controls. CPA Vonna Laue’s free on-demand webinar addresses many of them. Preorder the 2021 Church & Clergy Tax Guide for key help with 2020 tax returns and 2021 tax questions. Join attorney Richard Hammar and me on December 9 for a free, one-hour webinar covering housing allowances, W-4 forms, donor notices, Christmas gifts, and other key year-end tasks. The Lord bless you and keep you, | 