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Church Law & Tax Report

March/April 2014
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Feature Article

Funding Foreign Activities

Funding Foreign Activities Subscriber access only

Seven legal areas that trip up churches—and how to navigate them.

Articles

When Church Business Meetings Go Electronic Subscriber access only

What to do if phone and Internet tools are used for off-site participants.
Beware of Church Seminar Scams

Beware of Church Seminar Scams Subscriber access only

Questionable practices make some investigation essential.
Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Connecticut
Personal Injuries on Church Property or During Church Activities

Church Not Responsible for Teen Sleepover Injury Subscriber access only

Court rules injuries sustained during off-site sleepover are not church's responsibility.
Virginia
Personal Injuries on Church Property or During Church Activities

Commonwealth of Virginia Not Responsible for Virginia Tech Murder Subscriber access only

State Supreme Court rules state not responsible; massacre was not reasonably foreseeable.
Washington, D.C.
Compensation

First Amendment Leaves Room for Employee Lawsuits Subscriber access only

D.C. court of appeal rules religious freedom doesn't bar a pastor from suing for unpaid compensation.
Federal
Employment Practices

Ministerial Exemption Bars Court's Ruling in Music Director's Dismissal Subscriber access only

Federal Court unable to resolve claim that director's dismissal was based on age or disability.
Texas
Church Property Disputes

Local Church Retains Control of Property  Subscriber access only

Court denies Episcopal national church ownership of building used by newly dissociated church.
In Brief

In Brief

Key news recaps

Can Someone Give to the Church Using Bitcoin? Subscriber access only

How churches should prepare for virtual currency.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

April 30, 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 ...

April 29, 2014 Subscriber access only

· Churches hiring their first nonminister employee between January 1 and March 31, 2014 may exempt themselves from the employer's share of FICA ...

April 15, 2014 Subscriber access only

· Federal income tax and self-employment tax returns by individuals for calendar year 2013 are due by this date.

· Last day to file an amended ...

Monthly requirements, March/April 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 ...

Semiweekly requirements, March/April 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 ...

Can a Church's "Irrevocable" Promise Become Revocable? Subscriber access only

Why a church may have to honor a valuable commitment to a retired pastor.
Mastering Business Expenses

Mastering Business Expenses

Understand business expenses and the reimbursement laws.
Draw the Line: Relational Boundaries for Safe Youth Ministry

Draw the Line: Relational Boundaries for Safe Youth Ministry

Proactively protect the students, leaders, and pastors at your church.