Church Law & Tax Report
November/December 2014
Feature Article

Four Fiduciary Duties of Church Boards 
Officers and directors must provide careful financial oversight—or else face consequences.
Articles

Church Political Activities: The IRS is Watching (Again) 
Agency says protocol is in place to properly initiate inquiries.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Sexual Harassment
Church Agency Not Liable for Nudity in Video as Harassment 
Woman recording conversations can't sue when fellow employee shows video with flash of nudity.
Marriage
Indiana's Marriage Solemnization Statute Shows Clergy Preference 
Statue held as unconstitutional due to preference of clergy over secular leaders.
Defamation
First Amendment Doesn't Keep Court from Resolving Defamation Claims 
Ohio court not barred on grounds that resolution won't change church doctrine or governance.
Q&A
Q&A: Must We Keep Ballots From Board Elections? 
One of these documents possesses the answer for churches.