Church Law & Tax Report
January/February 2007
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Child Abuse; Child Abuse Reporting
Civil Liability for Failure to Report Child Abuse 
Mandatory reporters who fail to report abuse can be subject to possible criminal liability and can be sued for money damages by the victims of abuse.
Church Property
Church Property Ownership 
A denominational agency was entitled to the property of a local church following a vote to disaffiliate itself from the denomination.
Compensation and Benefits; Income Taxes - Clergy; Payroll Tax Reporting
Failing to Report Compensation 
Pastors who take money from their church without authorization, and fail to report it on their tax return, may be subject to criminal liability.
Clergy - Removal; Freedom of Religion
Age and Disability Discrimination 
Most courts have concluded that they are barred by the First Amendment from resolving challenges by dismissed clergy to the legal validity of their dismissals.
Clergy - Removal; Employment Practices
Disability Discrimination 
The application of the ministerial exception to FMLA claims.
Clergy - Removal; Defamation
Defamation and Church Clergy 
A church's protection from defamation lawsuits.
Denominations - Legal Liability; Sexual Harassment; Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Church Liability for Sexual Harassment 
A federal court in Oklahoma ruled that a church was not liable on the basis of sexual harassment for the conduct of a minister.
Employment Practices; Freedom of Religion
Religious and Sexual Orientation Discrimination 
A New York court ruled that a church could be sued by a former employee for discriminating against him on the basis of his religion and sexual orientation.
Clergy - Removal; Denominations - Legal Liability; Employment Practices
Age Discrimination and Denomination Policy 
A minister's age discrimination lawsuit challenging a denominational policy requiring the retirement of ministers at 70 years of age was barred by the federal Religious Freedom Restoration Act.
Denominations - Legal Liability; Sexual Harassment; Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Negligent Supervision and Sexual Offenses 
A court rejected a plaintiff's attempt to treat national, regional, and local churches as a "single employer" for liability purposes.
Q&A
Q&A: Was the Two-thirds Voting Requirement Met at Our Church Business Meeting 
The answer depends on the wording of your bylaws and the system of parliamentary procedure your church has adopted.