Church Law & Tax Report
May/June 1992
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
Property of Disaffiliated Churches 
In some cases, a church's property reverts to its former denomination when it secedes.
Church Property
Disaffiliation and Congregational Splits 
Which faction keeps the church building when a congregation splits?
Church Property
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
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.
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?
First Amendment; Schools
Legal Requirements for Church Child Care Centers 
Court rules that state law requiring church-operated child care facilities to be licensed, and prohibiting spanking, do not violate a church's constitutional rights.