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Taxation - Part 3

Church Property

• Have you ever wondered if you can legally exclude disruptive individuals from attending church services? What is the legal effect of a church constitution and bylaws approved at a congregational meeting conducted without adequate notice? Can a church be ordered to submit to an audit of its books? These were but some of the problems confronting the Supreme Court of Alabama in a recent case. For many years, two factions within a local Baptist church had been at war with each other. Ultimately, the dissident minority was collectively expelled from membership. The expelled members continued to attend services, and frequently interrupted the pastor, sang, and engaged in disturbances that made the conduct of peaceful services impossible. The church sought a court order prohibiting the dissidents from disrupting or interfering with church services. The dissidents, in response, asserted that ...

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  • March 1, 1988

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