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Church Law & Tax Report

May/June 2014
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Feature Article

Defending Youth Ministries from 8 Critical Risks

Defending Youth Ministries from 8 Critical Risks Subscriber access only

From communication to transportation, preventive action is paramount.

Articles

Form 8822-B Requirement Includes Churches Subscriber access only

IRS seeks contact information for tax-related communications.

IRS Notice 2013-54 Poses Changes for Many Churches Subscriber access only

Church-paid medical insurance premiums face taxation.
Recent Developments

Recent Developments

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

Church Not Responsible for Rape of Teenage Girl by Camp Worker Subscriber access only

Court says church and camp exercised sufficient care in selection and supervision of worker.
Wyoming
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Church Not Liable for Sexual Abuse of Counseled Woman Subscriber access only

Federal court rules church not responsible for actions of deacon.
Maryland
Marriage

Court Rules Marriages Performed in Foreign Country Valid in Maryland Subscriber access only

Ruling on Congo couple's marriage suggests ceremonies with one spouse represented by proxy or long-distance communication may be valid.
New Jersey

Special Immigrant Status for Pastor Upheld Subscriber access only

Federal regulation conditioning issuance of special immigration status ruled invalid.
Virginia
Church Property

National Episcopal Church Owns Local Church Property Subscriber access only

Local church votes to disaffiliate and loses ownership of church building.
Maryland
Church Property

Church's Rights to Build Larger Facility Violated by County Subscriber access only

Federal appeals court rules rights under Religious Land Use and Institutionalized Persons Act were violated.
In Brief

In Brief

Key news recaps

Employer Mandate Penalty Delayed for Mid-Sized Organizations Subscriber access only

Also, proposed charitable deduction floor would affect churches, nonprofits.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

June 30, 2014 Subscriber access only

• Now is a good time to review the 2014 housing or parsonage allowances designated for all ministers on staff. If an allowance designated for ...

June 15, 2014 Subscriber access only

• Ministers (who have not elected voluntary withholding) and self-employed workers must file their second quarterly estimated federal tax payment ...

May 15, 2014 Subscriber access only

• An unrelated business income tax return (Form 990-T) must be filed by this date by churches and any other organization exempt from federal income ...

May 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 ...

Monthly requirements, May/June 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, May/June 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 Our Church Buy Crosses from a Foreign Business? Subscriber access only

Check export and import rules, and suspected terrorist lists.
Integrating Sex Offenders into Faith Communities

Integrating Sex Offenders into Faith Communities

Best practices to both welcome the offender and protect the vulnerable
Benevolence Fund Basics

Benevolence Fund Basics

Help your church develop a tax-compliant benevolence ministry.