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Church Law & Tax Report

July/August 1992
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Articles

Recent Developments

Recent Developments

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

State Sales Tax Law Violated First Amendment Subscriber 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 Subscriber access only

This decision was clearly erroneous.
Kentucky
Church Property Disputes

Congregation Loses Property Upon Disaffiliation from Denomination Subscriber access only

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

Ownership of Church Parsonages Subscriber access only

A Tennessee court addressed this matter in an interesting case.

Exemption from Social Security Subscriber access only

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

Sexual Misconduct of Counselors Subscriber access only

The Iowa legislature passed a law regarding this matter.
Ohio

Dismissed Ministers Sue Church and Denomination Subscriber access only

Courts cannot intervene in ministerial employment disputes.
Indiana
Schools

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

Do federal labor laws apply to church schools?

May 5 Is Tax Freedom Day for 1992 Subscriber access only

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

Religious Organizations and Religious Discrimination Subscriber access only

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

Screening for Child Care Workers Subscriber access only

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

Employee Personnel Files Subscriber 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 Subscriber access only

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

Property Tax Exemption and Rental of Parsonages Subscriber access only

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

Bankruptcy and Tithing Subscriber access only

Can bankrupt church members continue to give?
Oregon

Churches' Exemption from State Unemployment Taxes Subscriber access only

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

Recovery of Assets for an Estate Subscriber access only

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

ChurchSalary

ChurchSalary

Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

Managing Church Facility Use

Managing Church Facility Use  Subscriber access only

Find insights to equip your church to host members and strangers.
Essential Guide to Employment Issues for Church Boards

Essential Guide to Employment Issues for Church Boards Subscriber access only

Covers selection and screening, dispute resolution, terminations, discrimination, and minimum wage.