Church Law & Tax Report

July/August 1992
Articles with a Member Access Only are available only to members.

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Articles

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
South Carolina

State Sales Tax Law Violated First Amendment Member access only

The South Carolina law exempted sales of religious books and magazines from sales tax.
North Carolina
Church Property Disputes

Disaffiliated Local Church Allowed to Retain Property Member access only

This decision was clearly erroneous.
Kentucky
Church Property Disputes

Congregation Loses Property Upon Disaffiliation from Denomination Member access only

A local church may lose its property when it withdraws from its denomination.
Tennessee
Church Property

Ownership of Church Parsonages Member access only

A Tennessee court addressed this matter in an interesting case.

Exemption from Social Security Member access only

Many churches mistakenly assume that they are exempt.
Iowa
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Sexual Misconduct of Counselors Member access only

The Iowa legislature passed a law regarding this matter.
Ohio

Dismissed Ministers Sue Church and Denomination Member access only

Courts cannot intervene in ministerial employment disputes.
Indiana
Schools

"Equal Pay Act" and Church-Run Schools Member access only

Do federal labor laws apply to church schools?

May 5 Is Tax Freedom Day for 1992 Member access only

Tax Foundation, Inc., recently announced this year's date.
Florida

Religious Organizations and Religious Discrimination Member access only

A Florida law allows churches to discriminate on the basis of religious affiliation.
Washington
Employment Practices

Screening for Child Care Workers Member access only

Washington is enacting a law requiring fingerprint checks for certain child care workers.
Minnesota
Employment Practices

Employee Personnel Files Member access only

A Minnesota law requires certain employers to make copies of these files upon request.

1992 Annual Report of the Social Security Board of Trustees Member access only

The report contains both good and bad news.
Minnesota
Church Property

Property Tax Exemption and Rental of Parsonages Member access only

Does renting a parsonage affect its tax-exempt status?
Utah

Bankruptcy and Tithing Member access only

Can bankrupt church members continue to give?
Oregon

Churches' Exemption from State Unemployment Taxes Member access only

This issue may be reviewed in Oregon.
Ohio
Wills, Trusts, and Estates

Recovery of Assets for an Estate Member access only

Court rejects church's attempt to recover assets for an estate.

ChurchSalary

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Understanding Pastoral Liability

Understanding Pastoral Liability Member access only

Know the situations in which a pastor is personally liable for wrongdoing.
Mandatory Child Abuse Reporting Laws

Mandatory Child Abuse Reporting Laws Member access only

State by state laws to report child abuse.