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Church Law & Tax Report

September/October 1991
Articles with a Member Access Only are available only to members.


Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Wills, Trusts, and Estates

Death of Beneficiaries Member access only

What happens when a beneficiary in a will dies before the donor?
Charitable Contributions; Wills, Trusts, and Estates

Deductability of Testamentary Gifts Member access only

The IRS national office recently ruled on this issue.

Criminal Liability for Reliance on Prayer to Cure a Child Member access only

The Colorado Supreme Court addressed this difficult question.
Church Property

Donors' Restrictions in Church Property Deeds Member access only

The Arkansas Supreme Court ruled that such restrictions are legally enforceable.
Multi StateNew York
Freedom of Religion; Schools

Display of Religious Student Artwork Member access only

Does this violate the First Amendment?

IRS Commissioner's Annual Report Released Member access only

It contains some interesting and useful information.

Employers May Not Be Withholding Enough Taxes Member access only

The IRS has released a notice to all employers.

Tax Exemption of Boarding School Dormitories Member access only

The Arkansas Supreme Court recently ruled on this issue.
Personal Injuries on Church Property or During Church Activities

Lawsuits Against Unincorporated Churches Member access only

Can a member of an unincorporated church sue her church?
Charitable Contributions; Wills, Trusts, and Estates

Man's Attempt to Give Money to Minister Challenged in Court Member access only

A Missouri court ruled on the matter.
Church Property

Tax Exemption of Church Parking Lots Member access only

The court concluded that if a church rents its parking lot, and cannot prove that the lot is used primarily for religious purposes, then the exemption is lost.