Church Law & Tax Report
July/August 2015
Feature Article

Liability for Ignoring Donors' Designations 
Churches must honor restricted contributions—or else risk refunding them.
Articles

Six Questions about the Supreme Court’s Upcoming Same-Sex Marriage Ruling 
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
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Sexual Misconduct and Church Liability 
Invasion of Privacy
Publishing Others' Information 
Case suggests a church may be liable on the basis of invasion of privacy for publishing a "prayer list"
Invasion of Privacy
Privacy on Church Devices 
Freedom of Religion
Vaccines over Religious Exercise 
Clergy - Removal; Compensation and Benefits; Employment Practices
Churches and Revoking Pension 
Charters, Constitutions, and Bylaws; Clergy - Removal
Churches' Right to Remove Clergy 
Charitable Contributions
Married Couple's $37,315 Charitable Contribution Deduction Disallowed 
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.