Church Law & Tax Report
July/August 1987
Articles with a
are available only to members.
are available only to members.
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Internal Revenue Service
Administration
Charitable Contributions
Charitable Contribution Definition
Supreme Court remarks shed light on donations to church.
Taxation - Church Property
Tax Court Refuses to Officially Sanction IRS Criteria for Determining What is a Church
Tax Court recently reversed an IRS determination that a nonprofit religious corporation was not a church.
Church Membership - Discipline and Removal ; Freedom of Religion
The Constitutional Guaranty of Freedom of Religion
Court refused to allow a "disfellowshiped" Jehovah's Witness to sue her former church
Income Taxes - Clergy
IRS Acknowledged Clergy Can Deduct Interest and Property Taxes
Freedom of Religion; Schools
Court Concluded Children of Hassidic Jews to Choose Between Free Transportation and Their Religious Beliefs
Employment Practices
Church Employees Not Paying Any Social Security Taxes
Church Property
State Property Tax Exemptions for Church-Owned Property Continues to Be a Hotly-Contested Issue
Church Property
Charitable Contributions
