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Church Law & Tax Report

September/October 1988
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Articles

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Federal
Charitable Contributions; Compensation and Benefits

Charitable Contributions Member access only

Another federal appeals court has ruled that payments made to the Church of Scientology for "auditing" and "training" services were properly deductible as charitable contributions.
South Carolina
Child Abuse

Child Abuse Member access only

Pennsylvania
Church Property

Church Property - Part 1 Member access only

West Virginia
Church Property

Church Property Member access only

a West Virginia appeals court awarded the assets of a schismatic congregation to a national denomination.
Illinois
Charitable Contributions; Church Property

Church Property - Part 3 Member access only

Pennsylvania
Church Property

Ownership of Church Property Member access only

A Pennsylvania state appeals court resolved a controversy between a local church and a Synod regarding ownership of church property and who would serve as pastor of the church.
Compensation and Benefits

Clergy - Part 3 Member access only

Taxation
Freedom of Religion

Freedom of Religion - Part 1 Member access only

Multi StateIllinois
Freedom of Religion

Freedom of Religion - Part 2 Member access only

New Jersey
Freedom of Religion; Marriage

Freedom of Religion Member access only

Wisconsin

Personal Injuries - Part 1 Member access only

On Church Property or During Church Activities
Illinois

Personal Injuries - Part 2 Member access only

On Church Property or During Church Activities
Multi StateIllinoisNew JerseyRhode Island
Schools

Schools Member access only

Retirement Plans

Social Security Member access only

Wisconsin
Church Property

Taxation - Part 1 Member access only

Church Property
Oklahoma

Taxation - Part 2 Member access only

Church Property
Indiana
Church Property

Taxation - Part 3 Member access only

Church Property
Pennsylvania

Taxation - Part 4 Member access only

Church Property
Colorado

Taxation - Part 5 Member access only

Church Property
New York
New Jersey
Federal
Florida
Charitable Contributions

Financial Regulation Member access only

Court stated that when the members of the church decided to incorporate, they submitted themselves to the jurisdiction of the state courts in all matters of a corporate nature, such as accounting for funds.