Church Law & Tax Report
July/August 1993
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Liability for Walk-In Freezers 
Recent case illustrates need to inspect such freezers.
Charitable Contributions
Contributions to Music Ministry Not Deductible 
Ministry not registered as an exempt organization.
Charitable Contributions
Distributing Leftover Funds from a Medical Fundraiser 
New Jersey court issues important ruling.
Tennessee Church Loses Property Dispute Case 
Church property will revert to denomination.
Church Records
Court: Diocese Does Not Have to Turn Over Records 
Montana law has strict protection of privacy.
Counseling
Minister Cannot Testify to Alleged Demon Possession in Court 
But a testimony regarding a defendant's behavior in counseling is acceptable.
Copyright
Christian Radio Station Guilty of Copyright Violations 
Conviction leads to more than $50,000 in damages.
Court: Religious Adoption Agency Can Discriminate in Hiring 
Religious organizations can discriminate based on religion of applicant.
Former Lutheran Synod Employee Loses Sex Discrimination Case 
Job loss was due to budgetary reasons, court said.
Pregnant Teacher's Discrimination Suit Can Move Forward 
Dispute centers around true reason for teacher's dismissal.
Insurance Companies' Responsibility for Sexual Misconduct Trials 
Recent case shows a church's insurance policy may not cover costs from these trials.
Minnesota Prohibits Discrimination Based on Sexual Orientation 
Exemption provided for religious organizations.
Minister Can Sue Denomination for Defamation, Court Rules 
But the minister can't sue for denomination's failure to follow bylaws.
Asserting 'Qualified Privilege' In Lawsuits 
In many states, this defense can be lost if churches don't assert it in an answer to a lawsuit.
Convicted Murderer Cannot Inherit Estate 
Man had killed his grandmother.
Zoning
Church Wins Zoning Dispute 
Zoning commission had denied special permit for church building in a residential area.
Counseling
Courts Can Limit Parent's Right to Involve Children in Religious Activities 
Such limitations based on best interests of the child.
Husband Cannot Sue Pastor for Affair with His Wife 
Court cites state law.
Sexual Molestation Suit Against Priest, Church Dismissed 
Statute of limitations had expired.
Church Property
Court Concluded That Churches Can Be Used for Polling Places 
Benefits of holding elections at churches outweighs slight burden on freedom of religion.
Charitable Contributions
Tax Deductibility of Donations to Benevolence Funds 
Key is the size of the "class of potential beneficiaries."