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Church Law & Tax Report

November/December 1987
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Feature Article

Is a Minister an Employee or a Self-employed Person for Income Tax Reporting Purposes?

Is a Minister an Employee or a Self-employed Person for Income Tax Reporting Purposes?  Subscriber access only

A recent tax court ruling addresses this issue
Richard R. Hammar
The Impact of the Tax Reform Act of 1986 on Churches and Clergy

The Impact of the Tax Reform Act of 1986 on Churches and Clergy Subscriber access only

Richard R. Hammar

Articles

Do Pastorial Exemptions from Social Security Hurt My Ability to Obtain Life Insurance? Subscriber access only

The impact of opting out of Social Security
Richard R. Hammar
Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Federal
Income Taxes - Clergy

Three Important Developments Concerning Social Security/FICA Subscriber access only

California
Clergy Malpractice

Clergy Malpractice Subscriber access only

Alaska
Clergy - Removal

Letting the State Decipher the Outcome of a Church Vote Subscriber access only

California
Schools

Invocations at Public High Schools Subscriber access only

New York
Schools

Expulsion at Faith Based Schools Subscriber access only

Who is Responsible for Personal Injuries Suffered in a Church Vehicle Accident?  Subscriber access only

Florida
Church Property

Youth Injured While Playing on Church Property  Subscriber access only

Michigan
Employment Practices

Discriminating Against Young Mothers Subscriber access only

Federal
Charitable Contributions

Tithing or Paying or Bills?  Subscriber access only

Minutes

Elders Authority Upheld by State Subscriber access only

Virginia
Schools

Church-Run Child Care Facilities Must Comply with State Health and Safety Standards Subscriber access only

Illinois

Negligent Supervision of Students Subscriber access only

Wills, Trusts, and Estates

Will Assets Denied to Cult Leader Subscriber access only

Texas
Nonprofit Corporation Law

Religious Periodicals are not Exempt from Sales Tax Subscriber access only

Minnesota
Freedom of Religion

Inaccurate Religious Claim not Subject to Fraud Charges  Subscriber access only

In Brief

In Brief

Key news recaps

When Should Our Church File a Form 990? Subscriber access only

6 guidelines for filing.
Richard R. Hammar

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From church records to legal risks and liabilities—what your church board should know.
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Setting a Pastor's Pay Subscriber access only

Richard Hammar explains legal and tax matters for planning the pastors compensation.
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