Church Law & Tax Report
May/June 1993
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Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Verdict Against Church in Sexual Assault Case Reversed
Louisiana appeals court ruled the Catholic church and archdiocese weren't negligent in case.
No Court Involvement in Church Property Dispute
Decision would involve intervening in ecclesiastical matters, court said.
IRS: No 1099 Form Needed for Benevolence Recipients
Form only needed when payment is for services rendered.
Supreme Court Tightens Requirements for Home Office Deduction
Key is determining where employment is primarily completed.
New Per Diem Rates
Rate relates to travel expenses.
Denominational Agency Employment Dispute Won't Go to Court
Court involvement would impede on First Amendment rights.
Determining Clergy-Penitent Privilege
Chaplain cannot decide if a conversation is protected or not, court says.
Court: Statements to Priest Not Protected by Penitent Privilege
Statements weren't made while seeking spiritual advice, court ruled.
Copyright
Photocopying Newsletters Is Copyright Violation, Not Fair Use
Court's ruling is important for churches to know.
Nuns Can Take Dismissal Suit Against Catholic University to Court
Court: Nuns were not acting as ministers in jobs.
Seminary Professor Cannot Take Tenure Dispute to Court
Professor "played a ministerial role" at college, court said.
Charity Can Dismiss Employee At Will
Court ruling based on terms in the charity's employee handbook.
Kansas Civil Rights Law Not Applicable to Religious Organizations
What churches should learn from an important ruling.
Illinois Law Regarding Crimes on Church Premises Upheld
State law gives harsher penalties for crimes committed on church property.
Court: Right to Refuse Medical Treatment Can Be Overridden
A compelling state interest can lead to this.
Nonsectarian Invocations Allowed at Public Schools
Such prayers must meet certain requirements.
Counseling
Proposed Legislation Prohibits Sexual Contact Between Clergy and Counselees.
Six states consider similar bills.
Statements Made During Investigation Not Defamatory
What churches should know about a recent case.
Release Form Not Accepted as Legal Defense
Case illustrates importance of appropriate release forms.
Registration Fee for Religious Groups Permissible
Fees to reimburse a city for certain services acceptable.
Church Loses Property
Property was not being used for religious purposes, violating the deed.
Abuse Case Will Not Go Forward
Discovery argument rejected in attempt to extend statute of limitations
Molestation Suit Against Church Choir Director Tossed
Statute of limitations had expired.
Taxation - Church Property
Church Parking Lots Tax Exempt
Decision made even though lots were rented to other businesses for majority of week.
Religious Camp Is Tax Exempt
Disputed property used to house camp staff.
Church Secretaries Covered By Unemployment
New York case reveals important information for churches to consider.
Liability of Unincorporated Churches
Members may be liable for church's costs.
Charitable Contributions
Charitable Trusts and the Rule Against Perpetuities
This rule often cannot invalidate these trusts.
