Church Law & Tax Report
July/August 1994
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Discipline of Ministers 
Courts cannot intervene in ecclesiastical matters.
Former Minister Sues for Race and Sex Discrimination 
Civil courts cannot interfere with the dismissal of clergy.
Confidential and Privileged Communications
Clergy-Penitent Privilege and Communication to a Third Party 
When does the privilege apply?
Religious Discrimination 
Can churches discriminate on the basis of religious affiliation?
Schools
Age Discrimination and Religious Schools 
Court rules that federal age discrimination law applies to church-run school.
Tax Freedom Day 
May 5 is tax freedom day for 1994.
Personal Injuries on Church Property or During Church Activities
Woman Killed Crossing Street to Attend Mass 
Court rules that church had no duty to control traffic.
Injuries Caused by Volunteers' Negligence 
Organizations can be held responsible for acts of their employees, but not volunteers.
Church Property
Disaffiliated Church Allowed to Retain Property 
Although the denomination was hierarchical, court ruled that no trust was created.
Staff Lodging as Taxable Income 
The value of free lodging for employees may be constitute taxable income.
Parents Challenge Children's Dismissal from Church-Run School 
Can a church-operated school be sued for dismissing a student?
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Statute of Limitations and Victims of Abuse 
Minors who were abused by clergy may not sue after the statute of limitations expires.
Counseling
Sexual Misconduct and Insurance Coverage 
Insurance policies may not cover sexual misconduct by employees.