James L. Oberstar Professor of Law and Public Policy, University of St. Thomas School of Law
Vice President and Legal Counsel, Evangelical Council for Financial Accountability
Michael Martin is ECFA’s vice president of church relations. He enjoys helping churches and ministries maintain high standards of financial integrity through ECFA membership. Michael also uses his training as an attorney and CPA to contribute to ECFA’s many practical educational resources, including books, webinars, videos, podcasts, and more.
Beginning with the 2013 edition, Mr. Martin co-authored the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide.
Executive Vice President and General Counsel, Evangelical Council for Financial Accountability
John Van Drunen is the Evangelical Council for Financial Accountability (ECFA)'s executive vice president and general counsel with a bachelor of arts in accounting, magna cum laude, from Anderson University and a juris doctor from Regent University School of Law. His responsibilities at ECFA primarily relate to managing the compliance program and writing and speaking on technical nonprofit issues.
Mr. Van Drunen has received many awards, including Virginia Bar Association recognition for pro bono work during his tenure as a law student. This work included working with nonprofit organizations and assisting low-income individuals with preparing taxes.
Beginning with the 2010 edition, Mr. Van Drunen co-authored the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide with ECFA President, Dan Busby, and Michael Martin, ECFA Vice President and legal counsel.
Senior Counsel, The Becket Fund for Religious Liberty
Senior Counsel Hannah Smith joined Becket in 2007 following two clerkships at the U.S. Supreme Court for Justices Clarence Thomas and Samuel A. Alito, Jr.
Ms. Smith was a member of the Becket legal team that secured victories in key U.S. Supreme Court religious liberty cases, including Holt v. Hobbs, 574 U.S. ___ (Jan. 20, 2015), where a unanimous Court held in an opinion authored by Justice Alito that the Religious Land Use and Institutionalized Persons Act requires prison officials to accommodate peaceful expressions of religious devotion; Burwell v. Hobby Lobby, 134 S. Ct. 2751 (June 30, 2014), where the Court held in a 5-4 opinion authored by Justice Alito that family-owned businesses enjoy religious liberty rights under the Religious Freedom Restoration Act and that the HHS mandate violated the Act; and Hosanna-Tabor Evangelical Lutheran Church and School v. EEOC, 132 S. Ct. 694 (2012), where a unanimous Court held in an opinion authored by Chief Justice Roberts that the “ministerial exception” under the First Amendment protects a church’s right to choose its own ministers.
Ms. Smith contributed to Becket's Supreme Court filings in Little Sisters of the Poor v. Burwell (2015); Houston Baptist University v. Burwell (2015); Stormans v. Wiesman (2015); Michigan Catholic Conference v. Burwell (2015); Obergefell v. Hodges (2015); University of Notre Dame v. Burwell (2014); Wheaton College v. Burwell, 134 S. Ct. 2806 (2014); Little Sisters of the Poor v. Sebelius, 134 S. Ct. 1022 (2014); Bronx Household of Faith v. New York City Board of Education (2014), Elmbrook School District v. Doe (2014), Big Sky Colony v. Montana Department of Labor and Industry (2013), Sossamon v. Texas (2011), Arizona Christian School Tuition Association v. Winn (2011), Bronx Household of Faith v. New York City Board of Education (2011), Utah Highway Patrol Association v. American Atheists (2011), Christian Legal Society v. Martinez (2010), and Salazar v. Buono (2010).
Ms. Smith has been featured on CNN, Fox News, The O'Reilly Factor, The Sean Hannity Show, C-Span, EWTN, Al Jazeera America, the Wall Street Journal, the Washington Post, the Los Angeles Times, U.S. News and World Report, the Associated Press, National Review Online, Bloomberg News, NPR, BBC, the Laura Ingraham Show, the Rush Limbaugh Show, the Hugh Hewitt Show, BYU Radio, and many other publications and radio shows. She has been invited to speak on religious liberty at Harvard Law School, Princeton University, Stanford Law School, University of Pennsylvania Law School, Southern Methodist University Law School, Brigham Young University Law School, American University Washington College of the Law, and Central European University. And she has given briefings on religious liberty issues at the U.S. Capitol, the State Department, the Heritage Foundation, the Ethics and Public Policy Center, the Federalist Society for Law and Public Policy Studies, the American Bar Association, and the National Constitution Center.
Ms. Smith received her B.A. from Princeton University, concentrating in the Woodrow Wilson School of Public and International Affairs. She graduated with honors from Brigham Young University Law School and was elected to the Order of the Coif. She served as Executive Editor of the BYU Law Review, as a research assistant for the BYU International Center for Law and Religion Studies, and as president of the BYU Federalist Society. BYU awarded her its Alumni Achievement Award for her work in the defense of religious freedom. Ms. Smith also received the J. Reuben Clark Law Society's Women-in-Law Leadership Award for her national leadership in defending religious liberty and advancing the contributions of Mormon women to the law.
Following law school and in between clerkships, she was an associate in private practice at Williams & Connolly and Sidley Austin in Washington D.C., representing clients before state and federal courts and the U.S. Supreme Court in civil, criminal, and constitutional cases. Her private practice religious liberty work included the U.S. Supreme Court petition for certiorari in Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-day Saints v. First Unitarian Church of Salt Lake City (2003), as well as matters on behalf of Brigham Young University, the Church of Jesus Christ of Latter-day Saints, and the Roman Catholic Archdiocese of Washington D.C.
Ms. Smith served as a full-time volunteer missionary for the Church of Jesus Christ of Latter-day Saints in France and Switzerland. She currently serves as a member of the J. Reuben Clark Law Society International Board and as a member of the Deseret News Editorial Advisory Board. She writes on religious liberty issues in the Deseret News. Hannah and her husband John are happily married with 4 wonderful children.
James L. Oberstar Professor of Law and Public Policy, University of St. Thomas School of Law
Vice President and Legal Counsel, Evangelical Council for Financial Accountability
Michael Martin is ECFA’s vice president of church relations. He enjoys helping churches and ministries maintain high standards of financial integrity through ECFA membership. Michael also uses his training as an attorney and CPA to contribute to ECFA’s many practical educational resources, including books, webinars, videos, podcasts, and more.
Beginning with the 2013 edition, Mr. Martin co-authored the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide.
Executive Vice President and General Counsel, Evangelical Council for Financial Accountability
John Van Drunen is the Evangelical Council for Financial Accountability (ECFA)'s executive vice president and general counsel with a bachelor of arts in accounting, magna cum laude, from Anderson University and a juris doctor from Regent University School of Law. His responsibilities at ECFA primarily relate to managing the compliance program and writing and speaking on technical nonprofit issues.
Mr. Van Drunen has received many awards, including Virginia Bar Association recognition for pro bono work during his tenure as a law student. This work included working with nonprofit organizations and assisting low-income individuals with preparing taxes.
Beginning with the 2010 edition, Mr. Van Drunen co-authored the Zondervan Minister’s Tax & Financial Guide and the Zondervan Church and Nonprofit Tax & Financial Guide with ECFA President, Dan Busby, and Michael Martin, ECFA Vice President and legal counsel.
Is the "Parsonage Allowance" Allowed?
Thomas C. Berg, Michael Martin, John Van Drunen
Last month, in a challenge brought by the Freedom from Religion Foundation, a Wisconsin federal...
Is the "Parsonage Allowance" Allowed?
Religious Liberties Practice Group Teleforum
TeleforumFederalist Society Review, Volume 18
Administrative Law & Regulation The Risks of Regulating in the Dark, by Sofie Miller Gloucester...
When a Pastor’s House Is a Church Home: Why the Parsonage Allowance Is Desirable Under the Establishment Clause
Daniel Benson, Hannah C. Smith
Note from the Editor: This article discusses the parsonage allowance, whereby the value of a...