Home > Church Law & Tax Report > 1991 > September/October

Church Law & Tax Report

September/October 1991
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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?
Wills, Trusts, and Estates

Deductability of Testamentary Gifts Member access only

The IRS national office recently ruled on this issue.

Bill Would Charitable Mileage Rate Member access only

It would also adjust the rate for inflation in future years.

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

The Colorado Supreme Court addressed this difficult question.
Church Property Disputes

Donors' Restrictions in Church Property Deeds Member access only

The Arkansas Supreme Court ruled that such restrictions are legally enforceable.
Multi State

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.
Church Property

Tax Exemption of Church Parking Lots Member access only

A Texas court recently addressed this issue.

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?
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.



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Safety On the Road

Safety On the Road  Member access only

Discover the best ways to transport people safely.
Unrelated Business Income — The General Rules

Unrelated Business Income — The General Rules Member access only

How unrelated business income, and the possible taxes owed from it, works for churches.