Church Law & Tax Report
September/October 1998
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Feature Article
Kidnapping Children on Church Premises
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
How churches will be affected
Congress Enacts New Tax Legislation
How churches and clergy are affected
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Recent Developments in New York Regarding Church Property
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
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.
Recent Developments in North Dakota Regarding Employment Practices
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.
Recent Developments in North Carolina Regarding Sexual Harassment
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.
