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Church Law & Tax Report

July/August 1991
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Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Washington, D.C.

Law Firm Sued for Copyright Infringement Subscriber access only

Be very cautious in duplicating copyrighted materials.
Charitable Contributions

Charities as Life Insurance Beneficiaries Subscriber access only

Such arrangements can create difficulties.
Child Abuse

Child Care Worker, Dismissed for Striking Child, Sues Former Employer Subscriber access only

An Ohio court recently faced a difficult issue.
Child Abuse Reporting

False Accusations of Child Abuse Subscriber access only

Can reporters of child abuse be sued if the alleged abuse did not actually occur?
Washington, D.C.
Officers, Directors, and Trustees

Members' Right to Challenge Sale of Church Assets Subscriber access only

Can members stop a board from selling church assets?
South Carolina
Officers, Directors, and Trustees

Disputes Over Congregational Churches' Property Subscriber access only

A South Carolina court recently ruled on this issue.
Multi State
Church Property

Churches and "Landmark" Laws Subscriber access only

Designation of a church as a historical landmark may violate the church's rights.

Performance-Based Employee Bonuses Subscriber access only

Can this type of bonus jeopardize an organization's tax-exempt status?

Medical Insurance Premiums as Taxable Compensation Subscriber access only

The IRS recently ruled on this issue.
Charitable Contributions

Avoiding Lottery Taxes Subscriber access only

Taxes cannot be avoided by donating lottery winnings to a church.

Age Discrimination in Church-Run Schools Subscriber access only

Court rules that a school's rights were not violated in an investigation of discrimination.

May 8 Is Tax Freedom Day for 1991 Subscriber access only

This year's tax freedom date was recently announced.
New Jersey

Denial of Tenure at Seminaries Subscriber access only

Can a court resolve a professor's claim that he was improperly denied tenure?
Church Property

Temporarily Vacant Church Buildings and Property Tax Exemption Subscriber access only

When a congregation moves, must it pay property tax on its old building?



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Best Practices for Receiving Charitable Contributions

Best Practices for Receiving Charitable Contributions  Subscriber access only

Practical help and clear understanding on issues surrounding charitable contributions.
Setting a Pastor's Pay

Setting a Pastor's Pay Subscriber access only

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