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Church Law & Tax Report

May/June 2012
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Feature Article

12 Lessons from Penn State's Abuse Scandal Subscriber access only

Church leaders must set and follow policies—and keep watch.

Court: No Housing Allowances for Second Homes Subscriber access only

Ruling reverses controversial 'Driscoll' decision.


Recent Developments

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Personal Injuries on Church Property or During Church Activities

Clergy Malpractice Claims Subscriber access only

Courts generally refuse to recognize these claims.
Church Members

Court Intervention in Church Legal Disputes Subscriber access only

Courts will not resolve disputes that involve church doctrine.
Employment Practices

Who Is Considered a Minister? Subscriber access only

Courts may use various tests to determine whether the ministerial exception applies to an individual.
Breach of Contract

Religious Discrimination Subscriber access only

Federal law does not prohibit religious discrimination in private contracts.
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Can a Denomination Be Held Responsible for a Pastor's Sexual Misconduct? Subscriber access only

The answer hinges on whether the pastor is considered an employee of the denomination.
In Brief

In Brief

Key news recaps

Congress Extends Payroll Tax Holiday Subscriber access only

Churches should note withholding rates, revised Form 941.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

Q&A: Must Both Parents Consent to a Dedication? Subscriber access only



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Confronting Gun Violence at Church

Confronting Gun Violence at Church  Subscriber access only

Help your congregation feel secure in your house of worship.
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.