Church Law & Tax Report
March/April 2017
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Feature Article
Churches, Gender Identity, and Bathroom Access
Landmark ruling addresses potential liability under "public accommodations" law.
Articles
New Act Restores Tax-Free Premium Reimbursements for Many
Change reverses costly penalty many employers, including churches, faced under ACA.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Denominations - Legal Liability; Personal Injuries on Church Property or During Church Activities
National, Regional Denominational Agencies Not Legally Responsible for Child’s Brain Damage Incurred at Affiliated Church
Regional and national denominational agencies are not necessarily liable for deaths and injuries occurring on the property of affiliated churches.
Freedom of Religion
Orthodox Jewish Family Not Eligible for Religious Exemption from State Mandatory Vaccinations
Plaintiffs had not sustained their burden of establishing that they hold genuine and sincere religious beliefs against the practice of vaccinating.
Child Abuse Reporting; Confidential and Privileged Communications
Clergy-Penitent Privilege May Not Protect Church Elders Who Did Not Report Child Abuse Case
State's definition of clergy narrowly defined
Compensation and Benefits; Income Taxes - Clergy
Tax Court rules 'Love Gifts' to Pastor Represent Taxable Compensation
"Love gifts" made by churches and church members to clergy constitute taxable compensation
Q&A
Q&A: When Is an Employee's Resignation Effective?
Ten points churches should note when it comes to resignations.
