Church Law & Tax Report
January/February 1994
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Schools
State Regulations for Schools 
Court rules that regulations do not violate an organization's religious freedom.
Church Property
Churches Can Lose Property Upon Leaving Denomination 
Be informed before you vote to secede.
Church Property
Church Buildings as Historical Landmarks 
Designation of a church as a landmark may violate the First Amendment.
Dismissed Minister Sues Church for Defamation 
Courts are prohibited from resolving such lawsuits.
Confidential and Privileged Communications
Written Communications and the Clergy-Penitent Privilege 
In some cases, a letter written to a minister may be protected.
Schools
Charges for Use of School Facilities 
Court rules that a school cannot charge churches more than other groups for the use of its facilities.
Schools
Church Rental of School Facilities 
Court rules that schools cannot exclude churches from renting facilities.
Ten Commandments Displayed in Courthouse 
Court rules that display violates First Amendment.
Dismissed Church Members Sue 
Civil courts are prohibited from intervening in the dismissal of members.
Retrospective Legislation 
Legislation extending the time during which abuse victims can sue may violate state constitutional provisions.
Exemption from Social Security 
The time limitation on applying for exemption is not renewed when a minister has a change in beliefs.
Application for Social Security Exemption 
Late applications will not be accepted.
Taxation - Church Property
Property Tax Exemption for Parsonages 
The definition of a "parsonage" is limited in some states.