Church Law & Tax Report

May/June 1992
Articles with a Member Access Only are available only to members.

Become a Member

Keep your church safe, legal, and financially sound.

When you become a member you get instant online access to help your church:

  • Reduce potential legal liability
  • Manage finances and risks
  • Comply with IRS requirements

Articles

Recent Developments

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

Manslaughter Convictions for Parents Who Relied on Prayer to Heal Child Member access only

Parents may not endanger their children to follow religious beliefs.
Louisiana
Child Abuse

Criminal Sentences for Child Molesters Member access only

Sentencing varies by state.
California
Church Property Disputes

Property of Disaffiliated Churches Member access only

In some cases, a church's property reverts to its former denomination when it secedes.
Texas
Church Property Disputes

Disaffiliation and Congregational Splits Member access only

Which faction keeps the church building when a congregation splits?
Missouri
Church Property Disputes

Denominational Bylaws and Local Church Property Member access only

Are denominational bylaws regarding district supervision legally valid?
New York
Church Property

Purchasing Vacant Facilities Member access only

Churches should never purchase a structure without an environmental assessment.
New York
Church Property Disputes

Adverse Possession and Church Property Member access only

Churches can lose a portion of their property to a neighbor.
Iowa
Church Property

Buried Treasure on Church Property Member access only

Who has a right to the treasure?

"Information Returns" for Donors Member access only

President's proposal sparks outcry.
North Carolina
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Minister Receives Two Life Sentences Member access only

Clergy face significant liability for acts of sexual misconduct.
Louisiana
Employment Practices

Dismissing Employees Who Develop AIDS Member access only

A lawsuit over the matter was dismissed for technical reasons.
Charitable Contributions

Contributions that Refer to the Donor's Name Member access only

The IRS clarifies the deductibility of these donations.
Louisiana
Defamation

Defamation and Church Newsletters Member access only

Can a church be sued for publishing derogatory statements in its newsletter?
Illinois

Internal Church Disputes Member access only

Courts cannot interfere in ecclesiastical matters.
Louisiana
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Minister's Liability for Youth Director's Sexual Misconduct Member access only

Who is liable for a church worker's misconduct?
New York
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Charitable Immunity Law and Sexual Misconduct Member access only

Does a charitable immunity law protect from liability for sexual misconduct?
Indiana
Personal Injuries on Church Property or During Church Activities

Injuries Occurring on Church Premises During Use by Outside Groups Member access only

An Indiana court makes an important ruling.
New Mexico
Schools

Legal Requirements for Church Child Care Centers Member access only

Court rules that laws do not violate center's rights.
Illinois
Church Property

Property Tax Exemption and Rental of Church Facilities Member access only

Church facilities are tax exempt when rented to another nonprofit corporation, court rules.
California
Workers Compensation

Workers' Compensation and "Charitable Work Program" Employees Member access only

Who is an employee for purposes of workers' compensation?

ChurchSalary

ChurchSalary

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

Reducing the Risk

Reducing the Risk Member access only

Keep your church safe from child sexual abuse.
Immigration & the Church

Immigration & the Church Member access only

Help with determining how to proceed legally with the issue of immigration