Church Law & Tax Report
May/June 2019
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Feature Article
Who Can Sign Church Documents?
A court case in South Carolina offers insights and warnings for giving signatory authority.
Articles
Recent Developments
Issues that affect ministers and churches, with Richard R. Hammar
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Pastor Sentenced to Prison for “Sexting”
A New Jersey appeals court affirmed the prison sentence of a pastor who engaged in “sexting” and sexual contact with 14-year-old-girl.
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Church Volunteer Given 35-Year Prison Sentence for Raping a Minor
Sexual Misconduct by Clergy, Lay Employees, and Volunteers
Church School Could be Liable for Failure to Comply with State Child Abuse Reporting Law
Personal Injuries on Church Property or During Church Activities
Church Not Liable for Injuries Sustain by Teen at a Church Youth Event
Members - Discipline
First Amendment Bars Court from Resolving Dismissed Member’s Lawsuit
Employment Practices
Fired Choir Director Can’t Sue Church Because He’s a “Minister”
Employment Practices
Churches May Fire an Employee for Violating Moral Standards If Done Consistently
Clergy - Discipline and Removal
Court Barred from Settling Sexual Harassment Claim
Clergy - Discipline and Removal
Court Can’t Resolve a Dismissed Minister’s Breach of Contract Claim
Clergy - Discipline and Removal
Fired Teacher Prevented from Suing Religious School for Discrimination
Church Property
Church Loses Land Title by “Adverse Possession”
Church Membership
Court Barred from Ruling on Suit Brought by Former Church Members
Charitable Contributions
Donors Can Sue for Improper Use of Designated Funds
Tax Calendar
Important deadlines for churches and ministers
June 30, 2019
Now is a good time to review the 2019 housing or parsonage allowances designated for all ministers on staff. If an allowance designated for 2019 is clearly ...
June 15, 2019
- Ministers (who have not elected voluntary withholding) and self-employed workers must file their second quarterly estimated federal tax payment for 2019 by this date. A similar rule applies in many states to payments of estimated state taxes. Nonminister employees of churches that filed a timely Form 8274 (waiving the church’s obligation to withhold and pay FICA taxes) are treated as self-employed for Social Security, and accordingly are subject to the estimated tax deadlines with respect to their self-employment (Social Security) taxes unless they ask their employing church to withhold an additional amount of income taxes from each paycheck that will be sufficient to cover self-employment taxes (use a new Form W-4 to make this request).
May 15, 2019
- An annual information return (Form 990) for tax-exempt organizations is due by this date for 2018. Form 990 summarizes revenue, expenses, and services rendered. Organizations exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code must report additional information on Schedule A. Churches, conventions and associations of churches, “integrated auxiliaries” of churches, and church-affiliated elementary and secondary schools are among the organizations that are exempt from this reporting requirement. Organizations not exempt from this reporting requirement must file the Form 990 if they normally have annual gross receipts of $25,000 or more.
May 10, 2019
Churches having nonminister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) ...
Monthly requirements, May/June 2019
If your church or organization reported withheld taxes of $50,000 or less during the most recent lookback period (for 2019 the lookback period is July ...
Semiweekly requirements, May/June 2019
If your church or organization reported withheld taxes of more than $50,000 during the most recent lookback period (for 2019 the lookback period is July ...
