Church Law & Tax Report
May/June 1991
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Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Church Property; Personal Injuries on Church Property or During Church Activities
Churches' Liabilities for Minors' Drowning Deaths
A court found a seminary legally responsible for a boy's death.
Charitable Contributions
New IRS Regulation Could Impact Giving to Foreign Missions
The IRS explains the new rule.
Charitable Contributions
Benefits Received for Contributions
Donations made in exchange for benefits are not tax-deductible.
Definition of "Religious Order"
The IRS recently issued guidance on the definition of this term.
Definition of "Church"
What is a "church" by IRS standards?
Income Taxes - Clergy
Supreme Court Rules on Tax Evasion
The Supreme Court recently issued a surprise ruling.
Ministers' Failure to Pay Taxes
What are the consequences?
Confidential and Privileged Communications; Counseling
Counseling and the Clergy-Penitent Privilege
When are communications protected?
Religious Organizations Must Pay Taxes
Court rules that organizations must pay, even if doing so violates their religious tenets.
Insurance Company Investigations
Many policies require churches to comply with investigations.
Personal Injuries on Church Property or During Church Activities
Injured Board Member Sues Church
A court allowed the case to proceed.
Personal Injuries on Church Property or During Church Activities
Injuries to Church Volunteers
A court recently ruled that a volunteer could sue his church.
Charitable Contributions
Substantiation of Cash Donations
There is some confusion regarding this issue.
Church Property; Personal Injuries on Church Property or During Church Activities
Injuries During Church Activities
A New York court recently dismissed a woman's lawsuit.
The Legal Effect of Not Wearing a Seatbelt
A Florida court recently addressed this interesting question.
Compensation and Benefits; Retirement Plans
Pension Funds and Bankruptcy
Can a bankrupt minister protect his pension funds?
Schools
Background Checks Required for Private Schools in Utah
The Utah legislature recently enacted a law requiring screening for school workers.
Schools; Zoning
City Limits Number of Students at Church-Run School
A court ruled that this restriction does not violate the First Amendment.
Church Property; Contracts
Court Refused to Order a Church to Honor the Real Estate Contract
Church treasurer was without legal authority to sign a real estate sales contract for the sale of church property.
