Jump directly to the Content

Church Law & Tax Report

November/December 2012
Articles with a Member Access Only are available only to members.

Feature Article

New Best Practices for Protecting Children Member access only

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


IRS Inches Closer to Church Inquiry Criteria Member access only

Agency also issues guidance on disregarded SMLLCs.

Recent Developments

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

Breaking Away from the Parent Denomination Member access only

Binding arbitration clause controls church property dispute.
Church Business Meetings

Invalid Church Business Meetings Member access only

Pastor tries to sue church for violating bylaws.
Arbitration; Church Property

Disaffiliating from a Parent Denomination Member access only

Two rulings address the control of church property.
Denominations - Legal Liability; Employment Practices; Sexual Misconduct by Clergy, Lay Employees, and Volunteers

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

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

15-Employee Requirement for Churches Member access only

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

Violating the Americans with Disabilities Act Member access only

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

Concealed Weapon Law and Churches Member access only

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

Church Responsible for Payroll Taxes Member 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 Member 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 Member access only

Court denies break of contract allegation against Archdiocese.