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Church Law & Tax Report

September/October 2014
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Feature Article

A Threat to Church Employment Policies

A Threat to Church Employment Policies Subscriber access only

Churches must provide 'consideration' for policy changes—or else jeopardize their validity.

Articles

Travel Injuries: Why Churches Must Prepare Better

Travel Injuries: Why Churches Must Prepare Better Subscriber access only

A $42 million school verdict underscores need for prevention.

Supreme Court Allows Prayers in City Council Meetings Subscriber access only

What clergy should note about invitations to lead public prayers.
Recent Developments

Recent Developments

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

Law Against Clergy-Counselee Sexual Relationships is Constitutional  Subscriber access only

Minnesota Supreme Court rules state law against sexual relationships within clergy-counselee relationships doesn't violate the religion clause.
New York
Personal Injuries on Church Property or During Church Activities

Church Not Responsible to Supervise Outside Party Using Premises  Subscriber access only

As a result, the church was not liable for a minor's injury that took place in their building.
Connecticut
Personal Injuries on Church Property or During Church Activities

Release Form Not Enforceable Due to Lack of Clarity Subscriber access only

Male severely injured in Habitat for Humanity bike race successfully sues organization for negligent conduct.
Florida

Father Asks Court to have Son's Ashes Divided Subscriber access only

When parents disagree on the burial state for their son, ownership of remains comes into question.
Louisiana
Child Abuse Reporting

Priest Not a Mandatory Reporter in Child Abuse Case Subscriber access only

Louisiana court rules priest not subject to civil liability for failing to report abuse.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

October 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) ...

October 30, 2014 Subscriber access only

Churches hiring their first nonminister employee between July 1 and September 30 may exempt themselves from the employer's share of FICA (Social Security) ...

October 15, 2014 Subscriber access only

Last day to file a 2013 federal income tax return for taxpayers who obtained an automatic six-month extension by filing a Form 4868 by April 15, 2014.

September 15, 2014 Subscriber access only

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

Monthly requirements, September/October 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, September/October 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 July ...

What Should We Do With Illegal Items? Subscriber access only

Handling guns, drugs, and other materials given to clergy.
The 4 Hour Legal Training Program for Church Boards

The 4 Hour Legal Training Program for Church Boards

Understand key legal concepts necessary to protect the board and the church.
Using Social Media Safely

Using Social Media Safely

Policies to keep your church staff and members safe when using social media.