Church Law & Tax Report

March/April 1997
Articles with a Member Access Only are available only to members.

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Feature Article

Church Liability for the Sexual Misconduct of Ministers Member access only

A California court renders a questionable decision.

Articles

Understanding the Unrelated Business Income Tax Member access only

Should your church be paying this tax?

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Washington, D.C.
Freedom of Religion

Church Liability for Accounting Irregularities Member access only

A court's ruling provides important insight for all church leaders.
Iowa
Child Abuse

Priest Sued for Failure to Report Child Abuse Member access only

Court rules that man is not legally responsible for damages.
New York

Mandatory Reporters of Child Abuse Member access only

Court rules that teacher may be sued for failing to report abuse.
Louisiana
Freedom of Religion

Dismissed Members Sue Church Member access only

Court rules that it cannot interfere.
Maryland
Church Property Disputes

Who Controls the Property of a Disaffiliated Church? Member access only

Court rules that a parent denomination retains control of a church's property.
Washington
Freedom of Religion

Church Designated as "Historic Landmark" Member access only

Court rules that designation violates religious freedom.
Utah
Confidential and Privileged Communications

What Does the Clergy-Penitent Privilege Cover? Member access only

Not all confidential conversations are protected.
Federal
Schools

School Dismisses Unmarried, Pregnant Teacher Member access only

Court rules that it did not violate federal law.
Federal
Schools

Former Teacher Sues School for Breach of Contract Member access only

Court rules that teacher may sue former employer.
Federal

Professor Sues College for Discrimination Member access only

Equal Employment Opportunity Commission rejects claim.

Business Sued for Dismissing Convicted Sex Offender Member access only

Court rules that private corporation was not prohibited from dismissing employee.
Multi State
Freedom of Religion

Church Use of Public School Auditoriums Member access only

Court rules that schools must be consistent in allowing religious groups to use their property.
Federal
Freedom of Religion

Use of "In God We Trust" on Coins and Currency Member access only

Court rules that use of the national motto does not violate the First Amendment.
New Jersey
Counseling

Woman Sues Church Over Affair with Pastor Member access only

Court allowed lawsuit on the basis of clergy malpractice.
Alabama
Personal Injuries on Church Property or During Church Activities

Woman Injured on Church Property Sues Member access only

The church allowed a choral guild to use its facilities rent-free.
California
Child Abuse

Mandatory Reporters and the Clergy-Penitent Privilege Member access only

Are confessions of abuse protected?
New York
Schools

Student Molested in School Bathroom Member access only

School found liable on the basis of negligence.
Texas

Youth Minister Sentenced to 52 Years for Molestation Member access only

Put safeguards in place to protect children.
Colorado
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Ministers' and Churches' Liability for Sexual Misconduct Member access only

Who can be found liable for a minister's misconduct?
New York
Schools

12-Year-Old Raped After Leaving School Outing Member access only

Court rules that the school is not liable.
Utah
Church Property

Taxation of Undeveloped Church Property Member access only

In some states, vacant church-owned land may not be exempt from property taxes.
Rhode Island

Church Exemption from Unemployment Tax Member access only

Churches are exempt in most states.
Indiana
Personal Injuries on Church Property or During Church Activities

Member Barred from Suing Charity Member access only

Man had suffered injuries on the premises of the unincorporated charity.

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Managing the Legal Risks of Lay Counseling

Managing the Legal Risks of Lay Counseling Member access only

Develop specific policies and procedures that protect your church, lay caregivers, and those who receive care.
Politics and the Church

Politics and the Church Member access only

Tax and legal guidelines faith-based organizations need to know before jumping into the political fray.