Church Law & Tax Report

September/October 1998
Articles with a Member Access Only are available only to members.

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Feature Article

Kidnapping Children on Church Premises Member access only

A recent ruling addresses a potential risk - Hargrove v. Tree of Life Christian Day Care Center, 699 So.2d 1242 (Ala. 1997)

Supreme Court Addresses Sexual Harassment Member access only

How churches will be affected

Congress Enacts New Tax Legislation Member access only

How churches and clergy are affected


Recent Developments

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

Recent Developments in New York Regarding Church Property Member access only

A New York court ruled that the civil courts could resolve a dispute between a religious organization and a spin-off congregation over use of property.

Recent Developments in IRS Documents Related to Clergy Income Tax Member access only

A recently released confidential IRS memo dating back to 1992 concluded that the so-called Deason rule must be applied in the computation of self-employment taxes as well as income taxes.
North Dakota

Recent Developments in North Dakota Regarding Employment Practices Member access only

The North Dakota Supreme Court ruled that an employer may have violated a minister's legal rights by dismissing him for engaging in private sexual behavior in a public restroom.
North Carolina

Recent Developments in North Carolina Regarding Sexual Harassment Member access only

A North Carolina appeals court ruled that the first amendment did not prevent it from resolving a sexual harassment lawsuit brought by three female church employees against their church and denominational agencies.