Church Law & Tax Report
November/December 2012
Articles with a
are available only to members.
are available only to members.
Become a Member
Keep your church safe, legal, and financially sound.
When you become a member you get instant online access to help your church:
- Reduce potential legal liability
- Manage finances and risks
- Comply with IRS requirements
Feature Article
New Best Practices for Protecting Children
Penn State's Freeh report emphasizes building a culture of risk management.
Articles
IRS Inches Closer to Church Inquiry Criteria
Agency also issues guidance on disregarded SMLLCs.
Year-End Checklist for Church Treasurers
End 2012's finances well by completing these ten key tasks.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Arbitration
Breaking Away from the Parent Denomination
Binding arbitration clause controls church property dispute.
Church Business Meetings
Invalid Church Business Meetings
Pastor tries to sue church for violating bylaws.
Arbitration; Church Property
Disaffiliating from a Parent Denomination
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
Employee discrimination claim left to church's decision.
Employment Practices; Sexual Harassment
15-Employee Requirement for Churches
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
Church terminates employee for refusing to work weekends to care for disabled daughter.
Payroll Tax Reporting
Church Responsible for Payroll Taxes
Pastor deemed responsible for total amount of delinquent payroll taxes.
Confidential and Privileged Communications
Clergy-Penitent Privilege Invalid in Murder Case
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
Court denies break of contract allegation against Archdiocese.
