Church Law & Tax Report

May/June 1991
Articles with a Member Access Only are available only to members.

Become a Member

Keep your church safe, legal, and financially sound.

When you become a member you get instant online access to help your church:

  • Reduce potential legal liability
  • Manage finances and risks
  • Comply with IRS requirements

Articles

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Pennsylvania
Personal Injuries on Church Property or During Church Activities

Churches' Liabilities for Minors' Drowning Deaths Member access only

A court found a seminary legally responsible for a boy's death.
Charitable Contributions

New IRS Regulation Could Impact Giving to Foreign Missions Member access only

The IRS explains the new rule.
Federal
Charitable Contributions

Benefits Received for Contributions Member access only

Donations made in exchange for benefits are not tax-deductible.

Definition of "Religious Order" Member access only

The IRS recently issued guidance on the definition of this term.

Definition of "Church" Member access only

What is a "church" by IRS standards?

Changes in the 1991 W-2 Form Member access only

Here is a run-down of the changes.
Federal
Income Taxes - Clergy

Supreme Court Rules on Tax Evasion Member access only

The Supreme Court recently issued a surprise ruling.

Update on New IRS Regulations Member access only

The regulations affect business expense reimbursement plans.
Colorado

Ministers' Failure to Pay Taxes Member access only

What are the consequences?
Pennsylvania
Counseling

Counseling and the Clergy-Penitent Privilege Member access only

When are communications protected?
Federal
Copyright

"Fair Use" and Copyright Infringement Member access only

What constitutes fair use of copyrighted materials?
Multi State

Religious Organizations Must Pay Taxes Member access only

Court rules that organizations must pay, even if doing so violates their religious tenets.
New York

Insurance Company Investigations Member access only

Many policies require churches to comply with investigations.
Massachusetts
Contracts

Church Treasurers' Authority to Sign Contracts Member access only

A Massachusetts court recently ruled on this issue.
Illinois
Personal Injuries on Church Property or During Church Activities

Injured Board Member Sues Church Member access only

A court allowed the case to proceed.
New York
Personal Injuries on Church Property or During Church Activities

Injuries to Church Volunteers Member access only

A court recently ruled that a volunteer could sue his church.
Charitable Contributions

Substantiation of Cash Donations Member access only

There is some confusion regarding this issue.
New York
Personal Injuries on Church Property or During Church Activities

Injuries During Church Activities Member access only

A New York court recently dismissed a woman's lawsuit.
Florida

The Legal Effect of Not Wearing a Seatbelt Member access only

A Florida court recently addressed this interesting question.
Federal
Retirement Plans

Pension Funds and Bankruptcy Member access only

Can a bankrupt minister protect his pension funds?
Utah
Schools

Background Checks Required for Private Schools in Utah Member access only

The Utah legislature recently enacted a law requiring screening for school workers.
Illinois
Zoning

City Limits Number of Students at Church-Run School Member access only

A court ruled that this restriction does not violate the First Amendment.

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

Using Social Media Safely

Using Social Media Safely Member access only

Policies to keep your church staff and members safe when using social media.
The 2019 State of Church Compensation Report

The 2019 State of Church Compensation Report Member access only

Data and statistics about the state of church compensation in the U.S. for 2019.