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Church Law & Tax Report

March/April 1992
Articles with a Member Access Only are available only to members.

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Recent Developments

Recent Developments

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

Legal Liability of a Church Board Member access only

A court recently made an important decision.

Standard Business Mileage Rate for 1992 Member access only

The IRS has announced the new rate.
New Jersey

Priest's Lawsuit Against Diocese Member access only

Court rules that it cannot resolve the case.

Religious and Sex Discrimination in Religious Organizations Member access only

Can a former employee sue a religious organization for discrimination?
Confidential and Privileged Communications

Spiritual Counsel and the Clergy-Penitent Privilege Member access only

When is a conversation protected?
Personal Injuries on Church Property or During Church Activities

Denominations' Liability for Injuries Occurring on Church Property Member access only

Who is liable when someone is injured on church property?

Discrimination on the Basis of Sexual Orientation Member access only

Can religious organizations discriminate on this basis?

Plaintiffs' Refusal to Swear Under Oath Member access only

Court rules that lawsuit cannot be dismissed because of a plaintiff's refusal to swear under oath.

Health Care and Insurance Member access only

Calls for a national health care program will intensify.

Undeliverable 1990 Refund Checks Member access only

The IRS is holding more than $25 million of checks.

Can a court force a mother to take her son to church? Member access only

The state may not require any citizen to attend religious services.
South Carolina
Church Property Disputes

Church Property and Withdrawal from a Denomination Member access only

A local church may lose its property upon leaving its denomination.

"Use Taxes" and Churches Member access only

Use taxes are designed to prevent the avoidance of sales tax.
South Carolina
Personal Injuries on Church Property or During Church Activities

Unincorporated Churches and Members' Lawsuits Member access only

Can an unincorporated church be sued by a member?

Acknowledgment of Donors and the Unrelated Business Income Tax Member access only

Recognition of a corporation as a donor does not constitute unrelated business.

Zoning Law and Church Property Member access only

Does a Little League program violate zoning law?

Church Parking Lots and Zoning Law Member access only

Court rules that a church's planned parking lot would violate zoning law.
New Jersey

Zoning Law and the Civil Rights Act Member access only

Church sues for damages due to a city's unconstitutional actions.



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Essential Guide to Children's Ministry Safety

Essential Guide to Children's Ministry Safety Member access only

Understand and implement best practices to protect kids in your ministry.
2019 Church & Clergy Tax Guide

2019 Church & Clergy Tax Guide Member access only

Find comprehensive help understanding United States tax laws as they relate to pastors and churches.