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Church Law & Tax Report

November/December 2004
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Feature Article

IRS Addresses Church Compensation Practices Subscriber access only

Part I - Intermediate Sanctions

IRS Addresses Church Compensation Practices Subscriber access only

Part 2 - IRS Article on "Automatic Excess Benefit Transactions"

IRS Addresses Church Compensation Practices Subscriber access only

Part 3 - Four Recent IRS Rulings

IRS Addresses Church Compensation Practices Subscriber access only

Part 4 - Application to Church Compensation Practices

Articles

Church Records Subscriber access only

A Texas court ruled that the first amendment did not bar the civil courts from enforcing the rights of church members to inspect the records of an incorporated church.

Churches—Definition Subscriber access only

The tax code prohibits churches and other public charities from participating in political campaigns on behalf of or in opposition to candidates for public office.

Church Property - Part 1 Subscriber access only

A Pennsylvania court ruled that a denomination owned the property of a dissident church as a result of a trust provision in the denomination's governing documents.

Church Property - Part 2 Subscriber access only

A Washington court ruled that a clause in a church deed limiting any future conveyance of the property to "Protestant evangelical churches" was invalidated by state law.

Chaplains - Part 1 Subscriber access only

A federal appeals court ruled that an inmate's constitutional rights were not violated by a prison policy.

Chaplains - Part 2 Subscriber access only

A federal court in Oregon ruled that a federal Bureau of Prisons policy requiring chaplains to have a Master of Divinity degree did not constitute unlawful religious discrimination against persons without such a degree.

Clergy—Income Taxes Subscriber access only

The United States Tax Court ruled that the IRS can ignore a pastor's "tithes" as a "living expense" in evaluating an offer in compromise.

Confidential and Privileged Communications - Part 1 Subscriber access only

A Missouri court ruled that statements made by a child abuse victim to a minister at her church were not protected by the clergy-penitent privilege.

Confidential and Privileged Communications - Part 2 Subscriber access only

A Military court of appeals ruled that a confession made by a soldier to his pastor was not protected by the clergy-penitent privilege since the pastor was acting as a marital counselor.

Employment Practices - Part 1 Subscriber access only

A federal court in Kansas ruled that a church could be liable for a staff member's repeated acts of sexual harassment.

Employment Practices - Part 2 Subscriber access only

A federal court in Michigan ruled that a church school did not violate discrimination law when it refused to return a female employee to her former job following a 33-week leave of absence caused by pregnancy-related complications.

Freedom of Religion - Part 1 Subscriber access only

A federal court in New York ruled that a church-operated juvenile residential facility camp was not liable for the "unauthorized baptism" of a 14-year-old Jewish girl.

Freedom of Religion - Part 2 Subscriber access only

A federal court in the District of Columbia ruled that the offering of prayers in both houses of Congress did not violate the First Amendment's nonestablishment of religion clause.

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Increase Giving at Church

Increase Giving at Church Subscriber access only

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Church Property & Administration: Volume 2 of Pastor, Church & Law

Church Property & Administration: Volume 2 of Pastor, Church & Law Subscriber access only

Topics: inspection of records, federal reporting requirements, incorporation, zoning laws, and more.