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Employers with fewer than 50 full-time equivalent employees (FTEs) are not subject to the employer mandate or its penalties. Therefore, a church with only three employees should not be subject to penalties or fines if an employee purchases coverage on a health care exchange.

Dan Busby is president of the Evangelical Council for Financial Accountability (ECFA)—an accreditation organization that sets standards for governance, financial management, and fundraising/stewardship for churches and other nonprofits across the country.