Church Law & Tax Report
September/October 1991
Articles with a
are available only to members.
are available only to members.
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Wills, Trusts, and Estates
Death of Beneficiaries
What happens when a beneficiary in a will dies before the donor?
Charitable Contributions; Wills, Trusts, and Estates
Deductability of Testamentary Gifts
The IRS national office recently ruled on this issue.
Criminal Liability for Reliance on Prayer to Cure a Child
The Colorado Supreme Court addressed this difficult question.
Church Property
Donors' Restrictions in Church Property Deeds
The Arkansas Supreme Court ruled that such restrictions are legally enforceable.
Freedom of Religion; Schools
Display of Religious Student Artwork
Does this violate the First Amendment?
IRS Commissioner's Annual Report Released
It contains some interesting and useful information.
Annual Report of the Social Security Board of Trustees Released
It contains some useful information.
Employers May Not Be Withholding Enough Taxes
The IRS has released a notice to all employers.
Schools
Tax Exemption of Boarding School Dormitories
The Arkansas Supreme Court recently ruled on this issue.
Personal Injuries on Church Property or During Church Activities
Lawsuits Against Unincorporated Churches
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
A Missouri court ruled on the matter.
Church Property
Tax Exemption of Church Parking Lots
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.
