Church Law & Tax Report
March/April 1997
Feature Article
Church Liability for the Sexual Misconduct of Ministers 
A California court renders a questionable decision.
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Child Abuse
Priest Sued for Failure to Report Child Abuse 
Court rules that man is not legally responsible for damages.
Mandatory Reporters of Child Abuse 
Court rules that teacher may be sued for failing to report abuse.
Church Property
Who Controls the Property of a Disaffiliated Church? 
Court rules that a parent denomination retains control of a church's property.
Church Property; Freedom of Religion
Church Designated as "Historic Landmark" 
Court rules that designation violates religious freedom.
Confidential and Privileged Communications
What Does the Clergy-Penitent Privilege Cover? 
Not all confidential conversations are protected.
Schools
School Dismisses Unmarried, Pregnant Teacher 
Court rules that it did not violate federal law.
Breach of Contract; Schools
Former Teacher Sues School for Breach of Contract 
Court rules that teacher may sue former employer.
Professor Sues College for Discrimination 
Equal Employment Opportunity Commission rejects claim.
Business Sued for Dismissing Convicted Sex Offender 
Court rules that private corporation was not prohibited from dismissing employee.
Freedom of Religion
Church Use of Public School Auditoriums 
Court rules that schools must be consistent in allowing religious groups to use their property.
Freedom of Religion
Use of "In God We Trust" on Coins and Currency 
Court rules that use of the national motto does not violate the First Amendment.
Clergy Malpractice; Counseling
Woman Sues Church Over Affair with Pastor 
Court allowed lawsuit on the basis of clergy malpractice.
Church Property; Personal Injuries on Church Property or During Church Activities
Woman Injured on Church Property Sues 
The church allowed a choral guild to use its facilities rent-free.
Child Abuse
Mandatory Reporters and the Clergy-Penitent Privilege 
Are confessions of abuse protected?
Youth Minister Sentenced to 52 Years for Molestation 
Put safeguards in place to protect children.
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Ministers' and Churches' Liability for Sexual Misconduct 
Who can be found liable for a minister's misconduct?
Church Property
Taxation of Undeveloped Church Property 
In some states, vacant church-owned land may not be exempt from property taxes.
Personal Injuries on Church Property or During Church Activities
Member Barred from Suing Charity 
Man had suffered injuries on the premises of the unincorporated charity.
Taxation - Church Property
Religious Organization Owes Taxes from Publishing Business 
IRS determines revenue is unrelated business income
Church Exemption from Unemployment Tax 
Churches are exempt from unemployment taxes in most states.
First Amendment; Judicial Resolution of Church Disputes
Church Liability for Accounting Irregularities 
A court's ruling provides important insight for all church leaders.