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Church Law & Tax Report

March/April 1993
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Recent Developments

Recent Developments

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

College President's Residence Not Tax Exempt Subscriber access only

Building's primary purpose for residence, not education, court rules.

Defamation Award Against Employer Reversed Subscriber access only

Former employee had signed form releasing employer of liability.

House Resolution Opposes Lowering Estate Tax Exemption Subscriber access only

73 House members support the resolution.

Bill Would Exempt Church Schools From Unemployment Tax Subscriber access only

Legislation would clear up current laws.

Legislation Would Increase Charitable Mileage Rate Subscriber access only

Rate has not changed since 1984.

Court Can Rule on Appointment of Church Trustees, Not Deacons Subscriber access only

Courts can rule on 'temporal' matters, not 'spiritual.'

Assaults On Church Parking Lots Subscriber access only

Church may be liable for such events.

Liability for Trespassers' Injuries Subscriber access only

Court rules church responsible.

Church Not Responsible for Injuries from Fall Subscriber access only

Decision overturns earlier jury verdict.

National Organizations' Liability for Accidents by Local Affiliates Subscriber access only

Recent Boy Scouts case provides helpful guidance for churches.

Pastor's Sexual Misconduct Case Not Covered by Insurance Policy Subscriber access only

Court decision sets important precedent.

Suit Against Greek Orthodox Priest Dismissed Subscriber access only

Statute of limitations had expired.

Court Rules Charity Liable for Employee's Criminal Behavior Subscriber access only

Charity had thoroughly screened and supervised employee.

School Not Responsible for Student's Alleged Molestation by Employee Subscriber access only

School had conducted criminal records check before hiring the staff member.

Renting Property Costs Charity Its Exemption Subscriber access only

Case important for churches to note.

Church Property Leased to Parishioners Not Tax Exempt Subscriber access only

Property was used as parking lots.

Minister's Car Expense Deduction Denied Subscriber access only

Records did not have enough substantiating information.
Workers Compensation

Pastor An Employee, Court Rules Subscriber access only

Classification means church must pay workers compensation insurance.

Charity's Lapse of Corporate Status Leads to Loss of Property Subscriber access only

Ruling has significant impact for churches and charities.

Gift to Non-Existent Church Should Go to Other Charities in Will, Court Rules Subscriber access only

Cy pres' doctrine not applicable because church's purpose was not established.



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Creating a Disaster Preparation and Response Plan

Creating a Disaster Preparation and Response Plan Subscriber access only

Learn the steps you can take now so you are ready to respond if a crisis unfolds.
Church Fundraising Campaigns

Church Fundraising Campaigns Subscriber access only

Discover tips on raising and borrowing money.