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Church Law & Tax Report

July/August 2014
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Feature Article

Protecting the Church's Name

Protecting the Church's Name Subscriber access only

Names and trademarks are good stewardship. Here's how to do it.

Articles

The Importance of Trademarks for Churches Subscriber access only

Your ministry's goodwill and reputation are on the line.

Going Beyond the Church Name Subscriber access only

Church content and programs also may need trademark protection.

A Church by Another Name Subscriber access only

Legal considerations and steps for changing a church name.

Should Small Churches Worry about Protecting Names? Subscriber access only

One small church's trademark fight with Adidas suggests yes.

What Churches Should Know about Trademarks and Website Addresses Subscriber access only

Legal protections for domain names vary. Here's what to note.

Kentucky Court Dismisses Atheists' Challenge to Church and Clergy Tax Provisions Subscriber access only

Conclusion: groups lacked 'standing' in order for federal case to proceed.
Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Washington
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Church Is Liable for Molestation of Minor Subscriber access only

Despite no prior incidents of misconduct, duty of care should have been enforced
Texas
Employment Practices

Ministerial Exception Prevents Courts from Making Defamation Charges Subscriber access only

Pastor accused by church leaders of producing pornography is unable to claim defamation in the courts
Michigan
Child Abuse Reporting

Clergy-Penitent Privilege Protects Pastors Subscriber access only

Charges of criminal failure to report child abuse were dismissed for one Michigan pastor.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

August 10, 2014 Subscriber access only

Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) ...

July 31, 2014 Subscriber access only

Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) ...

July 30, 2014 Subscriber access only

Churches hiring their first nonminister employee between April 1 and June 30 may exempt themselves from the employer's share of Social Security ...

Monthly requirements, July/August 2014 Subscriber access only

If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2014 the lookback period is July ...

Semiweekly requirements, July/August 2014 Subscriber access only

If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2014 the lookback period is ...

Can Ministers "Opt Out" of Obamacare? Subscriber access only

Exploring whether or not Form 4361 exempts ministers from the Affordable Care Act.
Record Keeping

Record Keeping

Learn best practices for protecting confidential documents.
Preventing High-Tech Fraud

Preventing High-Tech Fraud

Prevent embezzlement through electronic funds transfers, identity theft, and computer forgery.