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Church Law & Tax Report

January/February 2019
Articles with a Member Access Only are available only to members.

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Feature Article

Richard Hammar Reviews Top 10 Tax Changes

Richard Hammar Reviews Top 10 Tax Changes Member access only

What to know for 2018 filing and 2019 compliance.

Articles

Monetary Gifts to Pastor Are Taxable Income

Monetary Gifts to Pastor Are Taxable Income Member access only

A recent major Tax Court ruling underscores key criteria for church leaders to follow.
Minimizing the Risks of Child Molestation in Churches

Minimizing the Risks of Child Molestation in Churches Member access only

How this new 13-step plan can help protect the most vulnerable.
How to Remove a Church Board Member

How to Remove a Church Board Member Member access only

Avoid potential litigation and internal strife with proper bylaws, policies, and procedures.

Recent Developments

Issues that affect ministers and churches, with Richard R. Hammar
North Carolina
Charters, Constitutions, and Bylaws; Church Business Meetings

Decision Reinforces When Courts Can—or Can't—Resolve Church Bylaws Disputes Member access only

Many courts have concluded that the First Amendment guaranty of religious freedom prevents the civil courts from resolving any internal church conflict.
California
Charitable Contributions

Church Not Obligated to Return Undesignated Contributions Member access only

There generally is no legal basis for honoring such requests since charitable contributions constitute “gifts,” and gifts represent an irrevocable transfer of all of a donor’s right, title, and interest in donated funds or property.