Church Law & Tax Report
September/October 1992
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Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Charitable Contributions
Value of Donated Assets
IRS rules that donated computer is worth $800, not $53,000.
Charitable Contributions
Determining the Value of Donations
The Tax Court was recently asked to determine the value of ancient Biblical fragments.
The Deason Rule
This rule was recently reaffirmed by the U.S. Tax Court.
Taxability of Employer-Provided Food and Lodging
The IRS recently addressed this matter.
Employee Allowances
Are allowances given to employees considered taxable income?
Income Taxes - Clergy
Income Taxes for Ministers
Court rejects ministers' claim that he is exempt from income taxes.
Charitable Contributions
Deductions and Benefits Received
Donors cannot deduct contributions if they receive benefits in exchange.
Misclassification of Employees as Self-Employed
A Congressional subcommittee is looking into this matter.
Travel Expense Substantiation Rates for 1992
The IRS recently announced new rates.
Charitable Contributions
The "Truth in Tax Exempt Giving Act of 1992"
This bill was recently introduced in the U.S. Senate.
Charitable Contributions
The "Charitable Contribution Tax Act of 1992"
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
The IRS recently made a ruling on this issue.
Personal Injuries on Church Property or During Church Activities
Member Sues Unincorporated Church for Injuries
This issue was addressed in a recent case.
Zoning
When Cities Violate Churches' Constitutional Rights
Court concludes that churches in this situation are entitled to monetary damages.
Q&A
Q&A: The Ins and Outs of Form 941
Is a church with only one employee who is a minister required to file this form?
