Church Law & Tax Report
March/April 1993
Articles with a
are available only to members.
are available only to members.
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
College President's Residence Not Tax Exempt
Building's primary purpose for residence, not education, court rules.
Defamation Award Against Employer Reversed
Former employee had signed form releasing employer of liability.
House Resolution Opposes Lowering Estate Tax Exemption
73 House members support the resolution.
Bill Would Exempt Church Schools From Unemployment Tax
Legislation would clear up current laws.
Court Can Rule on Appointment of Church Trustees, Not Deacons
Courts can rule on 'temporal' matters, not 'spiritual.'
Assaults On Church Parking Lots
Church may be liable for such events.
Liability for Trespassers' Injuries
Court rules church responsible.
Church Property; Personal Injuries on Church Property or During Church Activities
Church Not Responsible for Injuries from Fall
Decision overturns earlier jury verdict.
National Organizations' Liability for Accidents by Local Affiliates
Recent Boy Scouts case provides helpful guidance for churches.
Pastor's Sexual Misconduct Case Not Covered by Insurance Policy
Court decision sets important precedent.
Suit Against Greek Orthodox Priest Dismissed
Statute of limitations had expired.
Court Rules Charity Liable for Employee's Criminal Behavior
Charity had thoroughly screened and supervised employee.
School Not Responsible for Student's Alleged Molestation by Employee
School had conducted criminal records check before hiring the staff member.
Renting Property Costs Charity Its Exemption
Case important for churches to note.
Church Property Leased to Parishioners Not Tax Exempt
Property was used as parking lots.
Minister's Car Expense Deduction Denied
Records did not have enough substantiating information.
Charity's Lapse of Corporate Status Leads to Loss of Property
Ruling has significant impact for churches and charities.
Gift to Non-Existent Church Should Go to Other Charities in Will, Court Rules
Cy pres' doctrine not applicable because church's purpose was not established.
Workers Compensation
Court Ruled Pastor Was an Employee of His Church for Purposes of Workers Compensation Coverage
Classification means the church must pay workers compensation insurance.
