Jump directly to the Content

Church Law & Tax Report

March/April 2013
Articles with a Member Access Only 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

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 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

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.
Church Members; Invasion of Privacy

Inspection of Church Membership Lists Member access only

When is a church required to turn over its membership list for inspection?
Breach of Contract; Charters, Constitutions, and Bylaws; 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.


Q&A: What Are My Legal Duties for a Marriage Ceremony?

Q&A: What Are My Legal Duties for a Marriage Ceremony? Member access only

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