Preaching about Homosexuality
Richard R. Hammar
In October 2009, President Obama signed into law the Matthew Shepard and James Byrd Hate Crimes Act as part of the National Defense Authorization Act. This legislation created a firestorm of controversy, with exaggerated and unfounded claims being made on all sides.
Appeals Court: No Housing Allowances for More than One Home
Matt Branaugh
In an opinion issued last week, a federal appeals court reversed a decision that allowed ministers to use their housing allowances on more than one home.
Who Owns the Accounting Records?
Richard R. Hammar
Q: Who owns a church's accounting records? Our treasurer frequently brings some of the church's financial records home to work on them. He claims that the records are his property, and not the church's, when they are in his home. Is that correct?
How Do We Minimize Taxes on a Retirement Gift?
Richard R. Hammar
Question: Our pastor will soon be retiring after serving our church for 30 years. We would like to make a sizable gift to him. How can we minimize his taxes?
Concealed Weapons at Church and the First Amendment
Richard R. Hammar
In 2010, the State of Georgia enacted a law making it a misdemeanor offense for a person with a concealed weapons permit to carry a concealed weapon "in a place of worship." Several plaintiffs, including a church and its pastor, filed a lawsuit challenging the constitutionality of this law.
Featured Resource: Church Law & Tax Report
Why Dissidents' Lawsuit Against Pastor Could Proceed
Richard R. Hammar
A Louisiana court ruled that the First Amendment guaranty of religious freedom did not prevent it from resolving a lawsuit brought by former board members of a church seeking redress for the pastor's financial mismanagement.
Treasurer/Bookkeeper: Completing Form 1099-MISC
A church has two full-time pastors and three full-time lay employees. It also has two part-time custodians. Should these workers be treated as employees or self-employed by the church treasurer?
Board Member: Minimum Wage and Overtime – Part 1
A church employs 3 ministers and 8 non-minister employees. All of the ministers are paid an annual salary. Of the 8 non-minister employees, 3 are in management-level positions, and the other 5 are in secretarial or clerical positions.