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Church Law & Tax Report

May/June 2014
Articles with a Member Access Only are available only to members.

Feature Article

Defending Youth Ministries from 8 Critical Risks Member access only

From communication to transportation, preventive action is paramount.


Form 8822-B Requirement Includes Churches Member access only

IRS seeks contact information for tax-related communications.

IRS Notice 2013-54 Poses Changes for Many Churches Member access only

Church-paid medical insurance premiums face taxation.

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
North Carolina
Denominations - Legal Liability; Personal Injuries on Church Property or During Church Activities; Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Church Not Responsible for Rape of Teenage Girl by Camp Worker Member access only

Court says church and camp exercised sufficient care in selection and supervision of worker.
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Church Not Liable for Sexual Abuse of Counseled Woman Member access only

Federal court rules church not responsible for actions of deacon.

Court Rules Marriages Performed in Foreign Country Valid in Maryland Member access only

Ruling on Congo couple's marriage suggests ceremonies with one spouse represented by proxy or long-distance communication may be valid.
New Jersey

Special Immigrant Status for Pastor Upheld Member access only

Federal regulation conditioning issuance of special immigration status ruled invalid.
Church Property

National Episcopal Church Owns Local Church Property Member access only

Local church votes to disaffiliate and loses ownership of church building.
Church Property

Church's Rights to Build Larger Facility Violated by County Member access only

Federal appeals court rules rights under Religious Land Use and Institutionalized Persons Act were violated.


Q&A: Can Our Church Buy Crosses from a Foreign Business?

Check export and import rules, and suspected terrorist lists.