Jump directly to the content

Church Law & Tax Report

July/August 2012
Articles with a Subscriber Access Only are available only to subscribers.

Subscribe Today

Keep your church safe, legal, and financially sound.

When you subscribe you get instant online access to help your church:

  • Reduce potential legal liability
  • Manage finances and risks
  • Comply with IRS requirements

Feature Article

Robert's Rules of Order Subscriber access only

Your church's guide to the latest updates.


Church Law & Tax Report Celebrates 25 Years Subscriber access only

Times and technology change, but the mission remains the same.

Preventing Flare-Ups with Wi-Fi Hotspots Subscriber access only

What churches should know about the legal liabilities of wireless access.

EEOC Issues Guidance on Background Checks Subscriber access only

What churches should note for screening policy.
Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Charitable Contributions

Tithing When You're Bankrupt Subscriber access only

Can bankruptcy trustees recover charitable contributions made by bankrupt debtors?
Church Members

Court Intervention in Church Legal Disputes Subscriber access only

If religious doctrine is involved, courts typically won't intervene in governance disputes.
Employment Practices

Discriminating Against Obese Employees Subscriber access only

Court rules that severe obesity is a disability under the Americans with Disabilities Act.

Use of Discretionary Funds for Personal Purposes Subscriber access only

Misuse of church funds can lead to legal problems.

Performing "Religious" Marriage Ceremonies Subscriber access only

Risks of officiating at "religious" marriages that don't comply with state law.
Retirement Plans

Liability for Retirement Fund Losses Subscriber access only

Protect your retirement fund and its governing board from liability for losses.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

Do We Have to Pay Overtime? Subscriber access only

The Fair Labor Standards Act does not allow averaging of hours over two or more weeks.



Experience a whole new way to set compensation. Eliminate the guesswork – get access to detailed compensation reports in just minutes.

The 2019 State of Church Compensation Report

The 2019 State of Church Compensation Report Subscriber access only

Data and statistics about the state of church compensation in the U.S. for 2019.
Unrelated Business Income — The General Rules

Unrelated Business Income — The General Rules Subscriber access only

How unrelated business income, and the possible taxes owed from it, works for churches.