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Church Law & Tax Report

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


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

Disaffiliated Local Church Allowed to Retain Property Member access only

This decision was clearly erroneous.
Church Property

Congregation Loses Property Upon Disaffiliation from Denomination Member access only

A local church may lose its property when it withdraws from its denomination.
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.
Counseling; Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Sexual Misconduct of Counselors Member access only

The Iowa legislature passed a law regarding this matter.

Dismissed Ministers Sue Church and Denomination Member access only

Courts cannot intervene in ministerial employment disputes.
Employment Practices; 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.

Religious Organizations and Religious Discrimination Member access only

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

Screening for Child Care Workers Member access only

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

Bankruptcy and Tithing Member access only

Can bankrupt church members continue to give?

Churches' Exemption from State Unemployment Taxes Member access only

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

Recovery of Assets for an Estate Member access only

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

Property Tax Exemption and Rental of Parsonages Member access only

Court concluded that the temporary rental of a church-owned parsonage affected the tax-exempt status of the property.