Church Law & Tax Report

The tax-exempt status of church property generally is determined by the actual use of the property on the "tax assessment" date.

Tax Court says the tax-collection agency acted properly in assessing penalties against a church.

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."

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.

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.

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.