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Church Law & Tax Report

November/December 2012
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Feature Article

New Best Practices for Protecting Children Subscriber access only

Penn State's Freeh report emphasizes building a culture of risk management.


IRS Inches Closer to Church Inquiry Criteria Subscriber access only

Agency also issues guidance on disregarded SMLLCs.

Year-End Checklist for Church Treasurers Subscriber access only

End 2012's finances well by completing these ten key tasks.
Recent Developments

Recent Developments

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

Breaking Away from the Parent Denomination Subscriber access only

Binding arbitration clause controls church property dispute.
Church Business Meetings

Invalid Church Business Meetings Subscriber access only

Pastor tries to sue church for violating bylaws.
Church Property

Disaffiliating from a Parent Denomination Subscriber access only

Two rulings address the control of church property.
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Court Applies "Ministerial Exception" to Church Discrimination Case Subscriber access only

Employee discrimination claim left to church's decision.
Sexual Harassment

15-Employee Requirement for Churches Subscriber access only

Church affiliates do not have to combine overall number of employees to meet Title VII rule.
Employment Practices

Violating the Americans with Disabilities Act Subscriber access only

Church terminates employee for refusing to work weekends to care for disabled daughter.
Freedom of Religion

Concealed Weapon Law and Churches Subscriber access only

Churches may prohibit guns in church.
North Carolina
Payroll Tax Reporting

Church Responsible for Payroll Taxes Subscriber access only

Pastor deemed responsible for total amount of delinquent payroll taxes.
New York
Confidential and Privileged Communications

Clergy-Penitent Privilege Invalid in Murder Case Subscriber access only

Deacon allowed to testify about murder suspect's confession.
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Church Officials Reduce Counseling Payouts for Victim of Abuse Subscriber access only

Court denies break of contract allegation against Archdiocese.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers



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Essential Guide to Money for Church Boards

Essential Guide to Money for Church Boards  Subscriber access only

Church board members should have a basic understanding of these financial issues.
Confronting Gun Violence at Church

Confronting Gun Violence at Church  Subscriber access only

Help your congregation feel secure in your house of worship.