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Church Law & Tax Report

July/August 1987
Articles with a Member Access Only are available only to members.

Articles

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Multi StateCaliforniaIndianaKentuckyMassachusettsNevadaNew HampshireRhode IslandUtahWyoming

Internal Revenue Service Member access only

Administration
Federal
Charitable Contributions

Charitable Contribution Definition Member access only

Supreme Court remarks shed light on donations to church.
Federal
Taxation - Church Property

Tax Court Refuses to Officially Sanction IRS Criteria for Determining What is a Church Member access only

Tax Court recently reversed an IRS determination that a nonprofit religious corporation was not a church.
Federal
Church Membership - Discipline and Removal ; Freedom of Religion

The Constitutional Guaranty of Freedom of Religion Member access only

Court refused to allow a "disfellowshiped" Jehovah's Witness to sue her former church
Federal
Income Taxes - Clergy

IRS Acknowledged Clergy Can Deduct Interest and Property Taxes Member access only

California
Church Property

Church Property Taken Without Compensation in Violation of the Constitution Member access only

Federal
First Amendment

Court Struck Down Provisions that Permitted Religious Organizations to Use Federal Funds Member access only

New York
Freedom of Religion

State May Restrict Acts and Conduct to Protect the Health and Safety of Its Citizens Member access only

New York
Freedom of Religion; Schools

Court Concluded Children of Hassidic Jews to Choose Between Free Transportation and Their Religious Beliefs Member access only

Federal
Charitable Contributions

Taxpayer Could Only Claim a Charitable Contribution for Amount of the Sales Price Distributed to the Church Member access only

Federal
Employment Practices

Church Employees Not Paying Any Social Security Taxes Member access only

Multi StateMissouriTennessee
Church Property

State Property Tax Exemptions for Church-Owned Property Continues to Be a Hotly-Contested Issue Member access only

Church Property
Texas
Tax Exemption

Tax-Exempt Organizations Engaged in an Unrelated Trade or Business Not Reporting to the IRS Member access only

Arkansas
Charitable Contributions

Court Upheld Validity of a Will Leaving Large Portion to a Baptist University Member access only

ChurchLawAndTaxStore

Creating a Disaster Preparation and Response Plan
Creating a Disaster Preparation and Response Plan Member access only
Learn the steps you can take now so you are ready to respond if a crisis unfolds.
ChurchSalary
ChurchSalary Member access only
There’s a better way to calculate salaries. Create compensation reports with ChurchSalary’s interactive calculator tool.
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