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Church Law & Tax Report

March/April 2017
Articles with a Member Access Only are available only to members.

Feature Article

Churches, Gender Identity, and Bathroom Access

Churches, Gender Identity, and Bathroom Access Member access only

Landmark ruling addresses potential liability under "public accommodations" law.


New Act Restores Tax-Free Premium Reimbursements for Many

New Act Restores Tax-Free Premium Reimbursements for Many Member access only

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 Member access only

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 Member access only

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 Member access only

State's definition of clergy narrowly defined
Compensation and Benefits; Income Taxes - Clergy

Tax Court rules 'Love Gifts' to Pastor Represent Taxable Compensation Member access only

"Love gifts" made by churches and church members to clergy constitute taxable compensation


Q&A: When Is an Employee's Resignation Effective?

Q&A: When Is an Employee's Resignation Effective? Member access only

Ten points churches should note when it comes to resignations.