Church Law & Tax Report
May/June 2014
Articles with a
are available only to members.
are available only to members.
Feature Article
Defending Youth Ministries from 8 Critical Risks
From communication to transportation, preventive action is paramount.
Articles
Form 8822-B Requirement Includes Churches
IRS seeks contact information for tax-related communications.
IRS Notice 2013-54 Poses Changes for Many Churches
Church-paid medical insurance premiums face taxation.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
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
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
Federal court rules church not responsible for actions of deacon.
Marriage
Court Rules Marriages Performed in Foreign Country Valid in Maryland
Ruling on Congo couple's marriage suggests ceremonies with one spouse represented by proxy or long-distance communication may be valid.
Special Immigrant Status for Pastor Upheld
Federal regulation conditioning issuance of special immigration status ruled invalid.
Church Property
National Episcopal Church Owns Local Church Property
Local church votes to disaffiliate and loses ownership of church building.
Church Property
Church's Rights to Build Larger Facility Violated by County
Federal appeals court rules rights under Religious Land Use and Institutionalized Persons Act were violated.
Q&A
Q&A: Can Our Church Buy Crosses from a Foreign Business?
Check export and import rules, and suspected terrorist lists.
