Church Law & Tax Report
July/August 2000
Articles with a
are available only to members.
are available only to members.
Feature Article
Tax Court Liberalizes the Housing Allowance
Annual "rental value" limit abolished.
Articles
The Civil Rights Act of 1964
A federal court in North Carolina ruled that the first amendment did not prevent it from resolving a sexual harassment claim brought by two nonminister church employees against their church.
Negligence as a Basis for Liability
A Missouri court ruled that a church was not responsible for an associate pastor's sexual relationship with a church secretary while she was hospitalized.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Clergy—Removal
A federal appeals court ruled that it could not resolve a church choir director's claim that she had been dismissed by her church on account of her disabilities.
Employment Practices - Part 1
A federal court ruled that a 59-year-old principal could sue his employing church-affiliated school for age discrimination when his one-year employment contract was not renewed.
Employment Practices - Part 2
A federal court dismissed a lawsuit brought by the EEOC against a church school claiming that the school violated the Americans with Disabilities Act.
Employment Practices - Part 3
A federal court in North Carolina ruled that it was barred from resolving a sex discrimination lawsuit brought by a dismissed church music director.
Insurance
A federal court in Alabama ruled that a health plan maintained by Baptist Health Services for its employees was subject to the complex requirements of ERISA.
Personal Injuries on Church Property or During Church Activities
A New York court ruled that a church was not legally responsible for the death of a parishioner who was struck and killed by a car.
Sexual Misconduct by Clergy and Church Workers
A Pennsylvania court ruled that a church was not liable for its pastor's molestation of a young girl since it exercised reasonable care in screening him.
Sexual Misconduct by Clergy and Church Workers - Part 2
The Washington state supreme court ruled that a church and a member of the church board could be sued by three women who had been molested by a volunteer youth worker.
Unemployment Taxes
A Washington state appeals court ruled that the exemption of churches from the state unemployment compensation law did not violate state or federal constitutional provisions.
Wills, Trusts, and Estates
A Texas court ruled that a 99-year-old widow's will, which left most of her estate to a church and college, was not invalid on the basis of undue influence.
