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Church Law & Tax Report

May/June 1991
Articles with a Subscriber Access Only are available only to subscribers.

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Recent Developments

Recent Developments

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

Churches' Liabilities for Minors' Drowning Deaths Subscriber 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 Subscriber access only

The IRS explains the new rule.
Charitable Contributions

Benefits Received for Contributions Subscriber access only

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

Definition of "Religious Order" Subscriber access only

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

Definition of "Church" Subscriber access only

What is a "church" by IRS standards?

Changes in the 1991 W-2 Form Subscriber access only

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

Supreme Court Rules on Tax Evasion Subscriber access only

The Supreme Court recently issued a surprise ruling.

Update on New IRS Regulations Subscriber access only

The regulations affect business expense reimbursement plans.

Ministers' Failure to Pay Taxes Subscriber access only

What are the consequences?

Counseling and the Clergy-Penitent Privilege Subscriber access only

When are communications protected?

"Fair Use" and Copyright Infringement Subscriber access only

What constitutes fair use of copyrighted materials?
Multi State

Religious Organizations Must Pay Taxes Subscriber access only

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

Insurance Company Investigations Subscriber access only

Many policies require churches to comply with investigations.

Church Treasurers' Authority to Sign Contracts Subscriber access only

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

Injured Board Member Sues Church Subscriber access only

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

Injuries to Church Volunteers Subscriber access only

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

Substantiation of Cash Donations Subscriber access only

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

Injuries During Church Activities Subscriber access only

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

The Legal Effect of Not Wearing a Seatbelt Subscriber access only

A Florida court recently addressed this interesting question.
Retirement Plans

Pension Funds and Bankruptcy Subscriber access only

Can a bankrupt minister protect his pension funds?

Background Checks Required for Private Schools in Utah Subscriber access only

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

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

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



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Essential Guide to Church Budgeting

Essential Guide to Church Budgeting Subscriber access only

Good budgeting will help your church stay financially healthy.
Mandatory Child Abuse Reporting Laws

Mandatory Child Abuse Reporting Laws Subscriber access only

Did you know pastors and other church staff may be required by law to report child abuse and that laws on this vary state by state?