Church Law & Tax Report
July/August 1991
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Copyright
Law Firm Sued for Copyright Infringement 
Be very cautious in duplicating copyrighted materials.
Charitable Contributions
Charities as Life Insurance Beneficiaries 
Such arrangements can create difficulties.
Breach of Contract; Child Abuse
Child Care Worker, Dismissed for Striking Child, Sues Former Employer 
An Ohio court recently faced a difficult issue.
Child Abuse; Child Abuse Reporting
False Accusations of Child Abuse 
Can reporters of child abuse be sued if the alleged abuse did not actually occur?
Church Property; Officers, Directors, and Trustees
Members' Right to Challenge Sale of Church Assets 
Can members stop a board from selling church assets?
Church Property; Church Property Disputes; Officers, Directors, and Trustees
Disputes Over Congregational Churches' Property 
A South Carolina court recently ruled on this issue.
Church Property
Churches and "Landmark" Laws 
Designation of a church as a historical landmark may violate the church's rights.
Compensation
Performance-Based Employee Bonuses 
Can this type of bonus jeopardize an organization's tax-exempt status?
Compensation
Medical Insurance Premiums as Taxable Compensation 
The IRS recently ruled on this issue.
Charitable Contributions
Avoiding Lottery Taxes 
Taxes cannot be avoided by donating lottery winnings to a church.
Schools
Age Discrimination in Church-Run Schools 
Court rules that a school's rights were not violated in an investigation of discrimination.
May 8 Is Tax Freedom Day for 1991 
This year's tax freedom date was recently announced.
Employment Practices; Schools
Denial of Tenure at Seminaries 
Can a court resolve a professor's claim that he was improperly denied tenure?
Church Property
Temporarily Vacant Church Buildings and Property Tax Exemption 
When a congregation moves, must it pay property tax on its old building?