Church Law & Tax Report
November/December 2018
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are available only to members.
are available only to members.
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Feature Article
Eight Legal Considerations for Church Membership
From voting rights to discipline, a closer look at why membership matters.
Articles
Five Lessons from the Pennsylvania Grand Jury Report
How church leaders should respond as public revulsion for child-abuse scandals grows.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Taxation - Church Property
Church Forced to Pay Taxes for Converted Building Due to Assessment Date
The tax-exempt status of church property generally is determined by the actual use of the property on the "tax assessment" date.
Payroll Tax Reporting
IRS Wins Ruling Against Church for Misclassifying Employees
Tax Court says the tax-collection agency acted properly in assessing penalties against a church.
First Amendment; Judicial Resolution of Church Disputes; Retirement Plans
Court Barred by First Amendment from Resolving a Dismissed Minister’s Terminated Retirement Benefits
The court concluded that the plaintiff "sought review of the procedures that resulted in ecclesiastical decisions and necessitated a review of religious law and practice, which is exactly the inquiry that the First Amendment prohibits civil courts from undertaking."
Personal Injuries on Church Property or During Church Activities
Church Not Responsible for Pedestrian Accident Near Premises
Church was not responsible for injuries sustained by a member who was struck by a car when crossing a five-lane road that separated the church from an overflow parking lot across the street.
Employment Practices; Judicial Resolution of Church Disputes; Schools
'Ecclesiastical Abstention' Fails to Prevent School Employee's Discrimination Lawsuit
The "ecclesiastical abstention doctrine," which bars the courts from resolving issues of internal church governance, did not prevent a church's preschool director from suing the church for disability discrimination.
Church Property
Episcopal Diocese Wins Property Case in Breakaway Parish Movement
Most church property disputes can be resolved on the basis of neutral principles of law contained in deeds, local church charters and bylaws, and denominational bylaws.
