Church Law & Tax Report
May/June 1996
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Articles
The Liability of Churches for Acts of Child Molestation
A federal court issues an important decision.
The Discipline of Church Members
The Iowa Supreme Court issues an important ruling.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Tax Court Addresses Ministers' Exemption from Social Security
Eligibility for exemption and other issues addressed.
Charitable Contributions
Meeting Substantiation Requirements
Lack of donation proof can cause tax problems.
Religious Authority May Increase Likelihood of Criminal Conviction
Court upholds child molester's conviction partially because of his role as a religious leader.
Molestation Case Against Church School Teacher Dismissed
Lawsuit was filed after statute of limitations expired, court ruled.
Religious Beliefs No Excuse for Child Abuse, Court Rules
Court rejects First Amendment violation argument.
Court Tosses Vote to Rehire Rabbi
Synagogue members did not follow bylaws in vote.
Court Won't Get Involved in Church Finance Dispute
Dispute is an ecclesiastical matter, court rules.
No Tax Deduction for Work Commute
Tax Court says pastor's commuting costs are a personal expense.
Hospital Chaplain Allowed to Testify in Child Abuse Case
Testimony is not subject to penitent privilege, court says.
Court Dismisses Sex Discrimination Case
Former employee had claimed discrimination at religious organization.
Insurer Must Defend Diocese in Accusations Related to Child Molestation
Diocese had been accused of negligence in its supervision of accused priests.
Statement of Opinion Not Defamatory
Context of statements must be considered, court says.
Nonprofit Not Liable for Unauthorized Promissory Notes
Treasurer responsible instead, court ruled.
Personal Injuries on Church Property
Church can be sued for death resulting from defective ladder.
Sex Abuse Lawsuit Against Counselor Not Barred by Statute of Limitations
Court's decision allows the case to go to court.
Ohio Court Upholds Dismissal of Sexual Abuse Case
Statute of limitations had expired, court ruled.
Rescue Mission's Parsonage Tax Exempt
New Jersey court's decision overturns state tax court's earlier ruling.
Church Nursing Home Employees Ineligible for Unemployment
Nursing home was under direct control of local diocese.
Charitable Contributions
Georgia Court Upholds Will Donating Part of an Estate to Charity
Deceased was not a victim of 'undue influence,' court says.
Charitable Contributions
Court Won't Address Church's Claim to Decedent's Estate
Will's language was too vague for Catholic diocese's claim.
Charitable Contributions
Gift to Church Orphanage Lapsed, Court Says
Orphanage no longer existed; succeeding charity technically not an orphanage.
Zoning
Colorado Church Wins Zoning Dispute
Church wanted to operate a school on its premises, despite zoning laws prohibiting it.
