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Church Law & Tax Report

March/April 2013
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Feature Article

When Two Churches Become One

When Two Churches Become One Subscriber access only

The legal ins and outs of church mergers, acquisitions, and donations/dissolutions.


Diagnostic Criteria for Pedophilia Redefined

Diagnostic Criteria for Pedophilia Redefined Subscriber access only

Why churches must understand the severe nature of a pedophile's offenses.
Sample Corporate Transition Checklist

Sample Corporate Transition Checklist Subscriber access only

This checklist outlines the details of a corporate merger.
Tracking Expenses—Why Churches Must Do Better

Tracking Expenses—Why Churches Must Do Better Subscriber access only

Inadequate records can prove costly for pastors and leaders.
Unpacking the American Taxpayer Relief Act of 2012

Unpacking the American Taxpayer Relief Act of 2012 Subscriber access only

What churches must know about the last-minute 'fiscal cliff' deal.
Recent Developments

Recent Developments

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

Arbitration of Disputes Subscriber access only

Arbitration is a potential way to resolve church disputes without going to the civil courts.
New Mexico

Defamation and Proof of Injury to Reputation Subscriber access only

Injury to reputation is not always presumed in cases of false accusations.

Defamation in Church Business Meetings Subscriber access only

Courts can resolve defamation claims that do not involve interpretation of religious doctrine.

Inspection of Church Membership Lists Subscriber access only

When is a church required to turn over its membership list for inspection?
Officers, Directors, and Trustees

Removal of Church Board Members Subscriber access only

If a church neglects to address an issue in its governing documents, state nonprofit corporation law will provide the answer.
Tax Calendar

Tax Calendar

Important deadlines for churches and ministers

Semiweekly Requirements, March/April 2013 Subscriber access only

• If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2013 the lookback period ...

Monthly requirements, March/April 2013 Subscriber access only

• If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2013 the lookback period ...

April 15, 2013 Subscriber access only

  • Federal income tax and self-employment tax returns by individuals for calendar year 2012 are due by this date.
  • Last day to file an amended federal income tax return (Form 1040X) for calendar year 2009 (unless you received an extension of time to file your 2009 return).

April 29, 2013 Subscriber access only

• Churches hiring their first nonminister employee between January 1 and March 31, 2013, may exempt themselves from the employer's share of ...

April 30, 2013 Subscriber access only

• Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary ...
What Are My Legal Duties for a Marriage Ceremony?

What Are My Legal Duties for a Marriage Ceremony? Subscriber access only

This eight-point checklist keeps the basics straight for pastors.



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Best Practices for Technology Usage

Best Practices for Technology Usage Subscriber access only

Establish policies and best practices to govern the use of technology for church staff.
2019 Church & Clergy Tax Guide

2019 Church & Clergy Tax Guide Subscriber access only

Find comprehensive help understanding United States tax laws as they relate to pastors and churches.