July/August

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Church Law & Tax Report

July/August 2014

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Feature Article

Protecting the Church's Name

Names and trademarks are good stewardship. Here's how to do it.

Chip Grange

Articles

The Importance of Trademarks for Churches

Your ministry's goodwill and reputation are on the line.

Kenneth E. Liu

Going Beyond the Church Name

Church content and programs also may need trademark protection.

Nancy LeSourd

A Church by Another Name

Legal considerations and steps for changing a church name.

Stephen H. King

Should Small Churches Worry about Protecting Names?

One small church's trademark fight with Adidas suggests yes.

Ashley Moore

What Churches Should Know about Trademarks and Website Addresses

Legal protections for domain names vary. Here's what to note.

Richard R. Hammar

Kentucky Court Dismisses Atheists' Challenge to Church and Clergy Tax Provisions

Conclusion: groups lacked 'standing' in order for federal case to proceed.

Richard R. Hammar

Publication Association Honors Church Law & Tax Report

Recent Developments

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

Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Church Is Liable for Molestation of Minor

Despite no prior incidents of misconduct, duty of care should have been enforced

Employment Practices

Ministerial Exception Prevents Courts from Making Defamation Charges

Pastor accused by church leaders of producing pornography is unable to claim defamation in the courts

Child Abuse Reporting

Clergy-Penitent Privilege Protects Pastor

Charges of criminal failure to report child abuse were dismissed for one Michigan pastor.

Tax Calendar

Important deadlines for churches and ministers

August 10, 2014

Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) ...

July 31, 2014

Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) ...

July 30, 2014

Churches hiring their first nonminister employee between April 1 and June 30 may exempt themselves from the employer's share of Social Security ...

Monthly requirements, July/August 2014

If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2014 the lookback period is July ...

Semiweekly requirements, July/August 2014

If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2014 the lookback period is ...