Church Law & Tax Report
July/August 1999
Feature Article
Revoking an Exemption from Social Security 
Ministers may soon be allowed to revoke an exemption
Federal Court: Revocation of Church's Tax-Exempt Status Was Proper 
Ruling upholds rare instance when IRS took away exemption for political activities.
The Supervision of Small Children 
A Georgia court addresses church liability-Bull Street Church of Christ v. Jensen, 504 S.E.2d 1 (Ga. App. 1998)
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Recent Developments in Ohio Regarding Church Membership 
An Ohio court ruled that the first amendment guaranty of religious freedom prevented it from resolving a dispute between a dismissed church member and his former church.
Church Records
Legal Development in Texas Regarding Church Records 
The Texas Supreme Court ruled that a state nonprofit corporation law that granted a limited right to inspect corporate records did not mandate the disclosure of donor records.
Income Taxes - Clergy
Recent Developments Regarding an IRS Ruling on Clergy Income Tax 
The IRS ruled that three "ordained deacons" in a Methodist church, who served as the ministers of education, music, and stewardship, were "ministers" for federal tax purposes.
Recent Developments in Arizona Regarding Clergy Removal 
An Arizona court ruled that it was barred by the first amendment from resolving a dispute between a church and a priest concerning the termination of the priest's employment, but it could enforce a church's judgment authorizing an award of damages to the priest if it could do so without becoming "entangled" in church doctrine.
Recent Developments in New Jersey Regarding Confidential and Privileged Communications 
A New Jersey court ruled that some documents maintained by a Catholic Archdiocese were not subject to disclosure in a civil lawsuit.
Recent Developments in Mississippi Regarding Confidential and Privileged Communications 
The Mississippi Supreme Court ruled that a communication made by a prison inmate to a deacon was not protected by the clergy-penitent privilege.
Recent Developments in Iowa Regarding Constitutions, Bylaws, and Charters 
The Iowa Supreme Court suggested that it was barred by the first amendment guaranty of religious freedom from resolving a dispute involving the interpretation of church bylaws, but it refused to dismiss the case on procedural ground.
Recent Developments in Federal Courts Regarding Insurance 
A federal appeals court ruled that an insurance policy covered two denominational agencies that were sued as a result of the sexual misconduct of an affiliated pastor, despite the fact that the policy excluded sexual misconduct claims.
Recent Developments in Louisiana Regarding Personal Injuries on Church Property or During Church Activities 
A Louisiana court ruled that a charity that sponsored an overnight youth activity was liable on the basis of negligent supervision for the death of a 12-year-old girl who drowned in a hotel swimming pool.
Recent Developments in New York Regarding Sexual Misconduct by Clergy and Church Workers 
A New York court ruled that the failure by a public school principal to perform a background check on a volunteer worker did not make the school liable, on the basis of negligent hiring, for the volunteer's sexual molestation of a minor.
Recent Developments in Washington Regarding Sexual Misconduct by Clergy and Church Workers 
A Washington state court ruled that a church official did not have a legal duty to protect persons from the actions of a church member.
Recent Developments in Colorado Regarding the Taxation of Church Property 
A Colorado court ruled that two vacant lots owned by a church were exempt from property tax because they were used one day each year for religious purposes.