Church Law & Tax Report
July/August 1992
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Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
State Sales Tax Law Violated First Amendment
The South Carolina law exempted sales of religious books and magazines from sales tax.
Church Property; Church Property Disputes
Disaffiliated Local Church Allowed to Retain Property
This decision was clearly erroneous.
Church Property; Church Property Disputes
Congregation Loses Property Upon Disaffiliation from Denomination
A local church may lose its property when it withdraws from its denomination.
Church Property
Ownership of Church Parsonages
A Tennessee court addressed this matter in an interesting case.
Exemption from Social Security
Many churches mistakenly assume that they are exempt.
Counseling; Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Sexual Misconduct of Counselors
The Iowa legislature passed a law regarding this matter.
Dismissed Ministers Sue Church and Denomination
Courts cannot intervene in ministerial employment disputes.
Employment Practices; Schools
"Equal Pay Act" and Church-Run Schools
Do federal labor laws apply to church schools?
May 5 Is Tax Freedom Day for 1992
Tax Foundation, Inc., recently announced this year's date.
Religious Organizations and Religious Discrimination
A Florida law allows churches to discriminate on the basis of religious affiliation.
Employment Practices
Screening for Child Care Workers
Washington is enacting a law requiring fingerprint checks for certain child care workers.
Employment Practices
Employee Personnel Files
A Minnesota law requires certain employers to make copies of these files upon request.
1992 Annual Report of the Social Security Board of Trustees
The report contains both good and bad news.
Church Property
Property Tax Exemption and Rental of Parsonages
Does renting a parsonage affect its tax-exempt status?
Bankruptcy and Tithing
Can bankrupt church members continue to give?
Churches' Exemption from State Unemployment Taxes
This issue may be reviewed in Oregon.
Can a State Demand an Accounting of Church Trust Funds?
Yes, rules a court.
Wills, Trusts, and Estates
Recovery of Assets for an Estate
Court rejects church's attempt to recover assets for an estate.
