Church Law & Tax Report
May/June 1992
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Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Manslaughter Convictions for Parents Who Relied on Prayer to Heal Child
Parents may not endanger their children to follow religious beliefs.
Church Property; Church Property Disputes
Property of Disaffiliated Churches
In some cases, a church's property reverts to its former denomination when it secedes.
Church Property; Church Property Disputes
Disaffiliation and Congregational Splits
Which faction keeps the church building when a congregation splits?
Church Property; Church Property Disputes
Denominational Bylaws and Local Church Property
Are denominational bylaws regarding district supervision legally valid?
Church Property
Purchasing Vacant Facilities
Churches should never purchase a structure without an environmental assessment.
Church Property; Church Property Disputes
Adverse Possession and Church Property
Churches can lose a portion of their property to a neighbor.
"Information Returns" for Donors
President's proposal sparks outcry.
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Minister Receives Two Life Sentences
Clergy face significant liability for acts of sexual misconduct.
Employment Practices
Dismissing Employees Who Develop AIDS
A lawsuit over the matter was dismissed for technical reasons.
Charitable Contributions
Contributions that Refer to the Donor's Name
The IRS clarifies the deductibility of these donations.
Defamation
Defamation and Church Newsletters
Can a church be sued for publishing derogatory statements in its newsletter?
Internal Church Disputes
Courts cannot interfere in ecclesiastical matters.
Counseling; Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Minister's Liability for Youth Director's Sexual Misconduct
Who is liable for a church worker's misconduct?
Officers, Directors, and Trustees; Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Charitable Immunity Law and Sexual Misconduct
Does a charitable immunity law protect from liability for sexual misconduct?
Church Property; Personal Injuries on Church Property or During Church Activities
Injuries Occurring on Church Premises During Use by Outside Groups
An Indiana court makes an important ruling.
Schools
Legal Requirements for Church Child Care Centers
Court rules that laws do not violate center's rights.
Church Property
Property Tax Exemption and Rental of Church Facilities
Church facilities are tax exempt when rented to another nonprofit corporation, court rules.
Workers Compensation
Workers' Compensation and "Charitable Work Program" Employees
Who is an employee for purposes of workers' compensation?
