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Church Law & Tax Report

March/April 2013
Articles with a Member Access Only are available only to members.

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Feature Article

When Two Churches Become One

When Two Churches Become One Member access only

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


Diagnostic Criteria for Pedophilia Redefined

Diagnostic Criteria for Pedophilia Redefined Member access only

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

Sample Corporate Transition Checklist Member 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 Member 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 Member 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 Member 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 Member access only

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

Defamation in Church Business Meetings Member access only

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

Inspection of Church Membership Lists Member access only

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

Removal of Church Board Members Member 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 Member 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 Member 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 Member 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 Member 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 Member 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? Member access only

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



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Sex Offenders in the Church

Sex Offenders in the Church Member access only

Legal and safety concerns to address when dealing with a sex offender.
Internal Controls for Church Finances

Internal Controls for Church Finances Member access only

Learn how to protect your church's money.