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

What Do Faith-Based Nonprofits Need to Know About State Property Taxes?

As with other types of taxes, traditionally the real property of faith-based nonprofits and other charitable and humanitarian organizations has been considered outside the category of subjects of government property tax. This exemption goes back to ancient times, with property tax exemptions for churches recorded in Sumeria, Babylon, Egypt, Persia, and Israel.

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What Do Faith-Based Nonprofits Need to Know About Corporate Governance Laws?

When one thinks about the types of laws that most impact religious organizations and religious liberty, corporate governance laws are probably not the first thing that comes to mind. But state nonprofit corporation laws, depending on how they are structured and how religious organizations take advantage of them, may offer important protections for the autonomy of religious organizations in their internal governance and operations.

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A Bittersweet Unanimous Win for Religious Liberty

On June 5, 2025, the Supreme Court of the United States released its unanimous opinion in favor of a religious organization in Catholic Charities Bureau, Inc. v. Wisconsin Labor and Industry Review Commission. What at first blush appeared to be a win for religious freedom quickly turned disappointing, as little new ground was gained.

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Napa Legal Executive Director Appointed Director of the White House Religious Liberty Commission

Last month, Mary Margaret Bush (former Napa Legal Vice President and Executive Director) was sworn in as the Director of the White House Religious Liberty Commission. Since 2019, Mrs. Bush played a central role in advancing Napa Legal’s mission under the patronage of St. Thomas More.

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The Good Counselor Project: A Needed Renewal

Everyday life has a funny way of moving you centimeters away from your faith. It feels negligible: just a little compromise because of how hectic things are. But day after day those centimeters build up, until one day you are miles away from where you once were but still think you are as close to God as you have ever been. We need other catalysts, movements of grace, to show us how we have fallen and to bring us back. The Good Counselor Project Fellowship retreat was one of those catalysts for me.

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What the IRS Really Said in a Recent Case About the Johnson Amendment

Recently, headlines flashed with news that the IRS now allows churches and their pastors to endorse political candidates. While not intentional, these headlines are misleading. A review of the case at issue will clarify what churches and pastors may and may not do.

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