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Church Law & Tax Report

September/October 1992
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Recent Developments

Recent Developments

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

Value of Donated Assets Subscriber access only

IRS rules that donated computer is worth $800, not $53,000.
Charitable Contributions

Determining the Value of Donations Subscriber access only

The Tax Court was recently asked to determine the value of ancient Biblical fragments.

Form 941 Subscriber access only

Is a church with only one employee required to file this form?

The Deason Rule Subscriber access only

This rule was recently reaffirmed by the U.S. Tax Court.

Taxability of Employer-Provided Food and Lodging Subscriber access only

The IRS recently addressed this matter.

Employee Allowances Subscriber access only

Are allowances given to employees considered taxable income?
Income Taxes - Clergy

Income Taxes for Ministers Subscriber access only

Court rejects ministers' claim that he is exempt from income taxes.
Charitable Contributions

Deductions and Benefits Received Subscriber access only

Donors cannot deduct contributions if they receive benefits in exchange.

Misclassification of Employees as Self-Employed Subscriber access only

A Congressional subcommittee is looking into this matter.

Travel Expense Substantiation Rates for 1992 Subscriber access only

The IRS recently announced new rates.
Employment Practices

Cost of Employee Compensation Subscriber access only

The Bureau of Labor Statistics has released a report on this topic.
Charitable Contributions

The "Truth in Tax Exempt Giving Act of 1992" Subscriber access only

This bill was recently introduced in the U.S. Senate.
Charitable Contributions

The "Charitable Contribution Tax Act of 1992" Subscriber access only

This bill would require churches to provide written acknowledgment to donors of $100 or more.
Retirement Plans

Life Insurance and 403(b) Tax-Sheltered Annuities Subscriber access only

The IRS recently made a ruling on this issue.
Personal Injuries on Church Property or During Church Activities

Member Sues Unincorporated Church for Injuries Subscriber access only

This issue was addressed in a recent case.

When Cities Violate Churches' Constitutional Rights Subscriber access only

Court concludes that churches in this situation are entitled to monetary damages.

Bill Would Reduce Number of Lawsuits Subscriber access only

Our nation is mired in a litigation crisis.



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Safety On the Road

Safety On the Road  Subscriber access only

Discover the best ways to transport people safely.
Medical Emergency Preparation

Medical Emergency Preparation  Subscriber access only

Is your church ready for a medical emergency?