Church Law & Tax Report

July/August 1994

Articles

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

Insurance

Courts are often reluctant to enforce releases.

Courts cannot intervene in ecclesiastical matters.

Civil courts cannot interfere with the dismissal of clergy.

Confidential and Privileged Communications

When does the privilege apply?

Can churches discriminate on the basis of religious affiliation?

Schools

Court rules that federal age discrimination law applies to church-run school.

May 5 is tax freedom day for 1994.

Personal Injuries on Church Property or During Church Activities

Court rules that church had no duty to control traffic.

Organizations can be held responsible for acts of their employees, but not volunteers.

Church Property

Although the denomination was hierarchical, court ruled that no trust was created.

The value of free lodging for employees may be constitute taxable income.

Can a church-operated school be sued for dismissing a student?

Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Minors who were abused by clergy may not sue after the statute of limitations expires.

Counseling

Insurance policies may not cover sexual misconduct by employees.