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Legal Developments

Issues that affect ministers and churches
StateTitle Category

A Church’s Tax-Exempt Status Does Not Extend to Its Minister

Income Taxes - Clergy

A Nearly $22 Million Verdict for Sexual Abuse Not Excessive, Affirms Federal Appeals Court Member access only

Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Church School Could be Liable for Failure to Comply with State Child Abuse Reporting Law Member access only

Child Abuse Reporting; Sexual Misconduct by Clergy, Lay Employees, and Volunteers

Court Barred from Settling Sexual Harassment Claim Member access only

Clergy - Discipline and Removal; Sexual Harassment

Court Can’t Resolve a Dismissed Minister’s Breach of Contract Claim Member access only

Clergy - Discipline and Removal

Fired Transgender Employee Could Sue for Employment Discrimination Member access only

Employment Practices

IRS Wins Ruling Against Church for Misclassifying Employees Member access only

Payroll Tax Reporting

Court Barred by First Amendment from Resolving a Dismissed Minister’s Terminated Retirement Benefits Member access only

First Amendment; Judicial Resolution of Church Disputes; Retirement Plans

School Not Responsible for Student’s Suicide

Personal Injuries on Church Property or During Church Activities; Schools

Tax Court Rejects Pastor's Attempt to Avoid Taxes Through Vow of Poverty, Salary Renunciation Member access only

Compensation and Benefits; Income Taxes - Clergy

Coffee Shop Founded by a Pastor Fails to Qualify for Tax-Exempt Status Member access only

$65 Million Charitable Contribution Deduction Denied by IRS Member access only

Charitable Contributions

Orthodox Jewish Family Not Eligible for Religious Exemption from State Mandatory Vaccinations Member access only

Freedom of Religion

Tax Court rules 'Love Gifts' to Pastor Represent Taxable Compensation Member access only

Compensation and Benefits; Income Taxes - Clergy

Taxpayers Must Meet Strict Requirements for Continuing Education Expense Deductions Member access only

Income Taxes - Clergy

Court Rules Schools' Vaccination Requirements Trump Parents' Religious Exemption Member access only

Freedom of Religion

Refusal to Hire Worker Without Social Security Number Does Not Constitute Religious Discrimination in Federal Case Member access only

Employment Practices

'Ministerial Exception' Bars Court from Resolving InterVarsity Employee's Sex Discrimination Claim Member access only

Employment Practices

Defective Charitable Contribution Receipt from Church Bars Donor's Deduction Member access only

Charitable Contributions

Couple's Charitable Contribution Deductions Denied after Failing to Meet Precise Requirements Member access only

Charitable Contributions