Church Law & Tax Report
March/April 1988
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Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Freedom of Religion; Schools
Court Rules on Right of Students to Meet on School Property for Prayer, Bible Study, and Evangelism
First Amendment; Freedom of Religion
Father's First Amendment Rights not Violated by Requirement to Arrange for Child's Attendance at Roman Catholic Church
First Amendment; Freedom of Religion; Schools
Court Rejected School District's Claim that Allowing School Facilities to Be Used for Religious Purposes Would Violate the First Amendment
Internal Revenue Service - Part 2
Administration
Church Property; Freedom of Religion; Zoning
Court Ruled City Violated the Guaranty of Religion Clause by Changing Zoning Laws Prohibiting Jehovah's Witness Building a Church
Contracts; Officers, Directors, and Trustees
Court Ruled Land Sales Contract Executed by a Church Secretary and Treasurer Were Not Legally Enforceable
Church Property; Officers, Directors, and Trustees
Court Applied the "Neutral Principles" Approach in the Resolution of a Nondoctrinal Internal Church Dispute
Internal church disputes present a difficult problem for the civil courts.
Political Activities
Impact on Tax-exempt Status
Tax Exemption; Taxation - Church Property
Court Ruled Land Owned by a Synagogue Was Exempt from Real Estate Taxes
Church Property; Tax Exemption
Court Ruled Church's Unimproved Lot Was Exempt from Real Estate Taxes
Charters, Constitutions, and Bylaws; Church Business Meetings
Court Ruled It Was Proper to Inquire Whether a Congregational Meeting Was Preceded by Adequate Notice to the Full Membership
Church Property; Tax Exemption
Court Ruled building Owned by Franciscan Friars Used as Missionary Headquarters Qualified for Property Tax Exemption
Church Property
Court Ruled Internal Church Dispute Does Not Justify a Breach of Contract
Church could have made appropriate revisions in the contract to protect itself against a claim of breach.
