Church Law & Tax Report
May/June 1997
Articles
Eligibility of Lay Church Employees for the Housing Allowance 
The Tax Court issues an important decision.
Are Ministers Employees or Self-Employed? 
Learn about the employment status of ministers.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Judicial Resolution of Church Disputes
Church Membership Lawsuit 
Court rules that man cannot sue a church for refusing his membership.
Church Property
Church Property Dispute 
Court rules that local congregation, not national church, has right to property.
Church Property
Disaffiliated Church's Property Reverts to Denomination 
A local church may lose the right to its property when it leaves its denomination.
Defamation; Freedom of Religion
Former Candidate for Priesthood Sues for Defamation 
Many courts are unwilling to resolve this type of claim.
Copyright
Copyshop Violates Copyright Law 
Copying and selling sections of textbooks constitutes copyright infringement.
Counseling
Counselors' Liability for Counselees' Actions 
Counselors may sometimes be legally responsible for injuries caused by their counselees.
Teacher Sues School for Age and Sex Discrimination 
In many cases, non-ministerial employees may sue churches.
The Sabbath and Employment Discrimination 
Employers must make efforts to accommodate employees' religious beliefs
Woman Sues for Wrongful Dismissal 
Employer discovered employee's misconduct after dismissing her.
Child Abuse
Government Officials and Religious Oaths 
Officials may not coerce citizens into engaging in religious exercises.
Officers, Directors, and Trustees
Court To Determine Whether Board Members May Serve 
In a few cases, a court may resolve such disputes.
Personal Injuries on Church Property or During Church Activities
Intervening Cause and Injuries on Church Property 
Churches may not be liable for negligence if the injuries result from a third party's criminal activity.
Personal Injuries on Church Property or During Church Activities
Boy Scouts of America Sued for Scoutmaster's Negligence 
Court rules that organization is not responsible for man's activities.
Personal Injuries on Church Property or During Church Activities
Charitable Immunity Law 
In some states, charities are immune from lawsuits by beneficiaries.
Schools
School Custodian Dismissed for Prior Conviction 
It's a good idea to perform background checks on anyone with access to minors.
Abuse Victim Sues Church for Negligence 
Adult victims may be able to sue for abuse suffered as a child
Lawsuit Over Priest's Molestation of Boys 
Court finds church and diocese not liable.
Church Sued for Minor's Acts of Molestation 
The minor had been molested by a church employee.
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Man Sues Church for Abuse Suffered as Minor 
Court rules that the statute of limitations bars him from suing.
Statute of Limitations Prevents Lawsuit 
Man's lawsuit over abuse suffered as minor barred.
Counseling; Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Woman Sues Church Over Molestation by Former Pastor 
Her lawsuit was barred by the statute of limitations.
"Repression" and the Statute of Limitations 
In some states, the "discovery rule" allows victims to sue for past abuse.
Church Retreat Exempt from Property Tax 
Court makes an important ruling.
Volunteers' IRAs May Not Be Seized to Satisfy a Judgment 
Not all of a volunteer's personal assets may be available to pay for damages.
Church Property; Zoning
Definition of "Church" for Zoning Purposes 
Not all church-owned buildings qualify as a "church" under zoning law.