The name of NLI’s blog, And God’s First, is inspired by St. Thomas More, who was convicted of treason and executed by Henry VIII for refusing to take the Oath of Supremacy. More’s witness has inspired people of faith for many centuries, as he stood firmly for the rights of conscience despite pressure from the King.

“On his way to the Tower one of his daughters, named Margaret, pushed through the archers and guards, and held him in her embrace some time without being able to speak. Afterwards More, asking leave of the archers, bade her have patience, for it was God's will, and she had long known the secret of his heart. After going 10 or 12 steps she returned and embraced him again, to which he said nothing, except to bid her pray to God for his soul; and this without tears or change of color. On the Tuesday following he was beheaded in the open space in front of the Tower. A little before his death he asked those present to pray to God for him and he would do the same for them [in the other world.] He then be sought them earnestly to pray to God to give the King good counsel, protesting that he died his faithful servant, and God's first."

The Paris Newsletter Account of More’s Trial and Execution,
August 4, 1535

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What Do Faith-Based Nonprofits Need to Know About State of Emergency Laws?

At the height of the Covid-19 epidemic, there were many fights concerning the rights and priorities of religion. State legislators scrambled to pass laws on mass gatherings, often banning large group gatherings, purportedly in an effort to slow the spread of the virus. Churches and other religious gatherings were caught in the crosshairs of the lawmakers’ plans and were forced to shut their doors to worshippers. As the legal battles over the fate of churches during a pandemic dragged on, a number of states passed protections to keep churches free to remain open during emergencies.

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What do Faith-Based Nonprofits Need to Know About Prior Notice and Consent Requirements for Major Corporate Actions?

Nonprofits, like any other organization, occasionally may have to make major corporate changes, such as mergers, dissolutions, or amendments to the organization’s articles of incorporation. These changes (or “major corporate actions”) can take several different forms. Some states require nonprofit organizations to give prior notice, generally to the state attorney general’s office, before taking certain major corporate actions. Further, some states even require consent from a state judge or attorney general before such actions are permitted. These requirements may seem harmless and well-intentioned. But overly burdensome notice and consent requirements impose serious costs and delays when more effective means to prevent illicit activity may already be available to regulators.

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What Do Faith-Based Nonprofits Need to Know About Sales and Use Taxes?

Exemptions from state sales taxes are important for faith-based nonprofits. States generally approach sales tax exemptions in two ways: entity-based exemptions and item-specific exemptions. Without the assistance of an accountant, navigating the law and the logistics of calculating and collecting sales tax can be daunting.

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Reflection on the 9/8 Religious Liberty Commission Hearing

The historic White House Religious Liberty Commission convened in Washington, D.C. on September 8, 2025, for its second hearing. This hearing addressed one of the most contested arenas for religious expression today: the public school system. President Donald Trump, who established the commission by executive order on May 1, 2025, attended the meeting personally

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The Importance of Tax Exemptions for Religious Nonprofits

Since our nation’s Founding, civic engagement has been central to the American way of life. Faith-based nonprofits are among those important civic organizations that Alexis de Tocqueville noted in Democracy in America. State corporate income tax exclusions or exemptions are essential to promote their work.

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