Church Law & Tax Report

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.

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.

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.

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.

A New Jersey court ruled that some documents maintained by a Catholic Archdiocese were not subject to disclosure in a civil lawsuit.

The Mississippi Supreme Court ruled that a communication made by a prison inmate to a deacon was not protected by the clergy-penitent privilege.

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.

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.

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.

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.

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.

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.