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Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Legal Briefs

Volume 2 . Chapter 6

Chapter 6 is a study of the legal aspects of church organization and administration. It's one of the most important chapters in this entire four-volume set. The chapter begins with a review of both the unincorporated and incorporated forms of organization. Should a church be incorporated? What advantages are there? Are there any disadvantages? These are issues of fundamental importance.

Church records raise a number of important legal questions. For example, under what circumstances can church members inspect church records? What church records are subject to their inspection? Can the IRS inspect church records? If so, what protections are available to churches?

Churches also may have a number of reporting requirements under state and federal ...

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