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Church Law & Tax Report

March/April 1993
Articles with a Member Access Only are available only to members.


Recent Developments

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

College President's Residence Not Tax Exempt Member access only

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

Defamation Award Against Employer Reversed Member access only

Former employee had signed form releasing employer of liability.

House Resolution Opposes Lowering Estate Tax Exemption Member access only

73 House members support the resolution.

Bill Would Exempt Church Schools From Unemployment Tax Member access only

Legislation would clear up current laws.

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

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

Assaults On Church Parking Lots Member access only

Church may be liable for such events.

Liability for Trespassers' Injuries Member access only

Court rules church responsible.
Church Property; Personal Injuries on Church Property or During Church Activities

Church Not Responsible for Injuries from Fall Member access only

Decision overturns earlier jury verdict.

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

Recent Boy Scouts case provides helpful guidance for churches.

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

Court decision sets important precedent.

Suit Against Greek Orthodox Priest Dismissed Member access only

Statute of limitations had expired.

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

Charity had thoroughly screened and supervised employee.

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

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

Renting Property Costs Charity Its Exemption Member access only

Case important for churches to note.

Church Property Leased to Parishioners Not Tax Exempt Member access only

Property was used as parking lots.

Minister's Car Expense Deduction Denied Member access only

Records did not have enough substantiating information.

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

Ruling has significant impact for churches and charities.

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

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 Member access only

Classification means the church must pay workers compensation insurance.