Church Law & Tax Report
January/February 2019
Articles with a
are available only to members.
are available only to members.
Feature Article
Richard Hammar Reviews Top 10 Tax Changes
What to know for 2018 filing and 2019 compliance.
Articles
Monetary Gifts to Pastor Are Taxable Income
A recent major Tax Court ruling underscores key criteria for church leaders to follow.
Minimizing the Risks of Child Molestation in Churches
How this 14-step plan can help protect the most vulnerable.
How to Remove a Church Board Member
Avoid potential litigation and internal strife with proper bylaws, policies, and procedures.
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Charters, Constitutions, and Bylaws; Church Business Meetings
Decision Reinforces When Courts Can—or Can't—Resolve Church Bylaws Disputes
Many courts have concluded that the First Amendment guaranty of religious freedom prevents the civil courts from resolving any internal church conflict.
Charitable Contributions
Church Not Obligated to Return Undesignated Contributions
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.
