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Church Law & Tax Report

July/August 2015
Articles with a Member Access Only are available only to members.

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Feature Article

Liability for Ignoring Donors' Designations

Liability for Ignoring Donors' Designations Member access only

Churches must honor restricted contributions—or else risk refunding them.

Articles

Six Questions about the Supreme Court’s Upcoming Same-Sex Marriage Ruling

Six Questions about the Supreme Court’s Upcoming Same-Sex Marriage Ruling Member access only

Richard Hammar explains what clergy and church leaders should know ahead of the June decision.

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
Iowa
Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Sexual Misconduct and Church Liability Member access only

Virginia
Invasion of Privacy

Publishing Others' Information Member access only

Case suggests a church may be liable on the basis of invasion of privacy for publishing a "prayer list"
California
Invasion of Privacy

Privacy on Church Devices Member access only

New York
Freedom of Religion

Vaccines over Religious Exercise Member access only

Delaware
Clergy - Removal; Compensation and Benefits; Employment Practices

Churches and Revoking Pension Member access only

Texas
Charters, Constitutions, and Bylaws; Clergy - Removal

Churches' Right to Remove Clergy Member access only

Federal
Charitable Contributions

Married Couple's $37,315 Charitable Contribution Deduction Disallowed Member access only

The deduction lacked proper substantiation.

Q&A

Q&A: Do Lapsed Credentials Affect a Minister’s Housing Allowance?

No precedent exists, so here’s what to look at.