American Church Mortgage Company, a former real estate investment trust, historically specialized in providing mortgage capital to churches and other non-profit religious organizations across the United States. The entity primarily structured and extended mortgage-backed loans for the acquisition, development, or refinancing of properties for these institutions. Additionally, it participated in selecting and investing in debt instruments secured by mortgages issued by similar religious non-profit bodies. Functioning as a real estate investment trust, the company was structured to generally avoid federal corporate income taxes, provided it distributed at least 90% of its taxable earnings to its shareholders. Established in 1994, with roots extending back to 1987 through its principals, American Church Mortgage Company was based in Minnetonka, Minnesota. However, in July 2022, the company concluded an asset sale to O'Brien-Staley Partners and subsequently initiated a plan of liquidation and dissolution, ceasing its operations as a publicly traded entity, with its stock ticker (ACMC) being delisted.