Church Law & Tax Report
May/June 2000
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Church Property - Part 1 
A North Carolina court ruled that a local church, rather than a national denomination, was the legal owner of its property.
Church Property - Part 2 
A New York court ruled that a church could transfer its property despite a provision in its deed that required the property to be used forever for religious purposes.
Church Property - Part 3 
A Kansas court ruled that a national church owned the property of a local church that attempted to disaffiliate.
Church Property - Part 4 
A Connecticut court ruled that a Catholic diocese could be responsible for an injury that occurred at a parochial school if it exercised "control" over the school.
Clergy—Income Taxes 
The IRS ruled that a minister who was employed as a guidance counselor and teacher by a church-affiliated school was eligible for a housing allowance.
Clergy—Removal 
An Indiana court ruled that the first amendment prohibited it from resolving a wrongful dismissal claim by a seminary professor.
Confidential and Privileged Communications 
The Washington Supreme Court ruled that the clergy-penitent privilege applied to confidential statements made to a pastor.
Contracts 
A New York court ruled that a church was legally obligated to pay a contractor for a project he completed at the church at the pastor's request.
Defamation 
An Indiana court concluded that it was barred by the first amendment from resolving a claim by a dismissed pastoral associate that she had been defamed by church officials.
Marriage and Divorce 
A Pennsylvania court ruled that a couple was not legally married as a result of their participation in a "reenactment" of a colonial wedding ceremony attended by several family members and conducted by an ordained minister.
Sexual Misconduct by Clergy and Church Workers - Part 1 
The Colorado Supreme Court ruled that a church insurance policy provided coverage for a minister's "harmful counseling" occurring prior to acts of sexual misconduct.
Sexual Misconduct by Clergy and Church Workers 
The Oregon Supreme Court ruled that a church can be liable for the sexual misconduct of an employee on the basis of "respondeat superior."
Sexual Misconduct by Clergy and Church Workers - Part 3 
A Kentucky court ruled that a priest and his diocese could be responsible for the priest's seduction of a woman during marriage counseling.
Sexual Misconduct by Clergy and Church Workers - Part 4 
The Oklahoma Supreme Court ruled that the national office of the Presbyterian Church (U.S.A.) was not legally responsible for a pastor's acts of child molestation.
Minister's Exemption from Self-Employment Tax Revoked 
The Tax Court upheld the revocation by the IRS of exemption on the ground that the minister's application was not timely filed.
Unemployment Compensation - Part 1 
A New York court ruled that a woman employed by a church-operated child care facility was entitled to unemployment benefits following her termination.
Unemployment Compensation - Part 2 
A New York court ruled that an employee who had been dismissed for proselytizing coworkers was not eligible for unemployment benefits.
Unemployment Compensation - Part 3 
An Oregon court ruled that a church's constitutional rights were not violated by an award of unemployment benefits to a dismissed youth pastor.
Wills, Estates, and Trusts 
A Tennessee court ruled that a will containing a gift to a church was valid even though the deceased was suffering from a mild form of senile dementia at the time she signed the will.
Zoning 
A Missouri court ruled that a church's constitutional rights were not violated by a city ordinance requiring it to obtain a special permit before building.