Status—Ordained, Commissioned, or Licensed
Key point 1-04. A number of federal and state statutes use the terms ordained, commissioned, or licensed minister. If these terms are defined by a statute, then this definition ordinarily controls even if it conflicts with the definitions adopted by a religious body. If they are not defined by statute, then the civil courts will define them based on applicable precedent.
It is sometimes important to determine whether a minister is ordained, commissioned, or licensed. To illustrate, the Internal Revenue Code exempts wages paid for services by "a duly ordained, commissioned, or licensed minister of a church" from income tax withholding;[40] I.R.C. § 3401(a)(9). permits a "duly ordained, commissioned, or licensed minister of a church" to apply for exemption from Social Security coverage under certain circumstances;[41] Id. at § 1402(e). treats a "duly ordained, commissioned, or licensed minister of a church" as self-employed for Social Security purposes (if not exempt);[42] Id. at § 1402(c). and excludes the costs of renting or maintaining a home (and the fair rental value of a church-provided parsonage) from the gross income of a "duly ordained, commissioned, or licensed minister of a church."[43] See generally I.R.C. § 107; Treas. Reg. § 1.107; Rev. Rul. 78-301, 1978-2 C.B. 103; IRS Publication 517. Housing allowances are discussed in detail in R. HAMMAR, CHURCH AND CLERGY TAX GUIDE.
The Military Selective Service Act exempts "duly ordained ministers" from training and service.[44] 50 U.S.C. App. § 456(g)(1). The Federal Unemployment Tax Act and many state unemployment laws exempt "service performed by a duly ordained, commissioned, or licensed minister" from unemployment compensation coverage.[45] See, e.g., I.R.C. § 3309(b); MO. REV. STAT. § 288.034(9).
From a legal perspective, what is the meaning of an ordained, commissioned, or licensed minister? Unfortunately, this terminology is nowhere defined in the Internal Revenue Code for purposes of federal tax law. As one court has observed, the Code and regulations "do not attempt to say what a minister `is,' but only what a minister `does.'"[46] Salkov v. Commissioner, 46 T.C. 190 (1966). See also Haimowitz v. Commissioner, T.C. Memo. 1997-40 (1997) ("[a]s a judicial body we are loath to evaluate ecclesiastical authority in the various religious disciplines"). A few courts have given some hint as to the legal meaning of this terminology for federal tax purposes. In a case involving the eligibility of a Jewish cantor for a housing allowance, the Tax Court observed that while a housing allowance is available only to an "ordained, commissioned, or licensed minister," there is no requirement "that the ordination, commissioning, or licensing must come from some higher ecclesiastical authority. In a religious discipline having the lay democratic character of Judaism and lacking any central ecclesiastical organization, this ministerial authority can be conferred by the church or congregation itself." The requirement that a minister be "ordained, commissioned, or licensed," noted the court, "is to exclude self-appointed ministers" from the special tax provisions available to clergy.[47] Id. See also Wingo v. Commissioner, 89 T.C. 922 (1987); Silverman v. Commissioner, 57 T.C. 727 (1972); Rev. Rul. 78-301, 1978-2 C.B. 103.
This case suggests that local churches may ordain, commission, or license clergy if they are not affiliated with any denomination or association of churches that credentials clergy. It is an open question whether a local church can ordain, commission, or license a minister if it is affiliated with a denomination that itself ordains, licenses, or commissions clergy (and there is no provision in the organizational documents of the denomination for the credentialing of clergy by local churches). In some cases, such churches ordain, commission, or license clergy solely for tax-savings purposes (i.e., to qualify a church worker for a housing allowance exclusion or for exemption from Social Security coverage). The Tax Court's decision in Lawrence v. Commissioner is relevant in this context, since it warned that a local church's attempt to "commission" a minister was ineffective since the commissioning had been "nothing more than a paperwork procedure designed to help him get a tax benefit [a housing allowance exclusion] … without giving him any new status."[48] 50 T.C. 494 (1968).
Other factors that will be relevant in determining whether a local church can ordain, commission, or license clergy in a way that will be recognized by the federal government include the following:
- Recognition by the denomination. Does the denomination recognize the ministerial status of ministers who are ordained, commissioned, or licensed by affiliated churches? For example, can such ministers participate in denominational benefit programs that are available to ministers, and can they vote at denominational meetings?
- The church's charter and bylaws. Does the church's corporate charter or any other governing document (i.e., bylaws) authorize the church to ordain, commission, or license ministers? If such documents are silent regarding the authority of the local church to confer ministerial credentials, this would tend to support an IRS determination that the church's conferring of ministerial credentials (to quote the Lawrence case, discussed above) is "nothing more than a paperwork procedure designed to help [the individual] get a tax benefit … without giving him any new status."
- Church practice. Does the local church have a history or practice of ordaining, commissioning, or licensing ministers? If not, this would tend to support an IRS determination that the church's conferring of ministerial credentials (to quote the Lawrence case, discussed above) is "nothing more than a paperwork procedure designed to help [the individual] get a tax benefit … without giving him any new status."
- Duties. Have the duties of the minister changed since he or she was ordained, commissioned, or licensed by the church? If not, this would tend to support an IRS determination that the church's conferring of ministerial credentials (to quote the Lawrence case, discussed above) is "nothing more than a paperwork procedure designed to help him get a tax benefit … without giving him any new status."
- Theological training. Did the minister have any formal theological training prior to being ordained, commissioned, or licensed by the church? If not, this would tend to support an IRS determination that the church's conferring of ministerial credentials (to quote the Lawrence case, discussed above) is "nothing more than a paperwork procedure designed to help him get a tax benefit … without giving him any new status."
- Pastoral experience. Did the minister have any pastoral experience in a local church following his or her ordination, commissioning, or licensing (including conducting worship and administration of sacerdotal functions)? If not, this would tend to support an IRS determination that the church's conferring of ministerial credentials (to quote the Lawrence case, discussed above) is "nothing more than a paperwork procedure designed to help him get a tax benefit … without giving him any new status."
- Commissioning. In some cases a church that is affiliated with a denomination that ordains and licenses ministers will "commission" staff members in order to make them eligible for a housing allowance. The Tax Court's decision in the Kirk case (discussed at the beginning of this chapter) is one of the few cases to specifically address the meaning of commissioning.[49] Kirk v. Commissioner, 51 T.C. 66 (1968). The court concluded, "'Commission' means the act of committing to the charge of another or an entrusting; and 'license' means an official document giving permission to engage in a specified activity. Petitioner is a member of a church which provides for the ordination of ministers. He does not claim to be ordained. Nor is he 'licensed' in the sense that he has any official document or other indicia of permission, formally conferred upon him, to perform sacerdotal functions. We do not think he is 'commissioned.' No congregation or other body of believers was committed to his charge. The duty of spreading of the gospel, either by sermon or teaching, was not formally entrusted to his care. Petitioner here is merely a non-ordained church employee." It should be noted that this case dealt with an employee of a denominational agency who performed no sacerdotal functions and never conducted worship.
Key point. The IRS will never question the authority of a church to ordain, commission, or license anyone it wants. However, it may determine whether a person qualifies for ministerial status under federal tax law.
The Tax Court has observed that "the phrase `ordained, commissioned, or licensed' is a disjunctive phrase such that a minister need only be ordained or commissioned or licensed to be a minister [for tax purposes]."[50] Wingo v. Commissioner, 89 T.C. 922 (1987). Further, the Court has noted that the terms "minister of the gospel" and "ordained, commissioned, or licensed" are rooted in Christian practice, and they are not meant to exclude the functional equivalents of ordained, commissioned, or licensed clergy in other religions and sects. For example, the Court has stated that "although `minister of the gospel' is phrased in Christian terms, we are satisfied that Congress did not intend to preclude those persons who are the equivalent of `ministers' in other religions."[51 ]Salkov v. Commissioner, 46 T.C. 190 (1966); Silverman v. Commissioner, 57 T.C. 727 (1972).
It is questionable whether an entity that is neither a church nor a religious denomination can ordain, commission, or license a minister for tax purposes, since these terms are so inextricably linked, in terms of history, practice, and etymology, with churches and religious denominations.
The classic legal definition of ordination (in a context other than federal tax law) was given by the Supreme Court of Connecticut in an early decision: "To ordain, according to the etymology and general use of the term, signifies to appoint, to institute, to clothe with authority. When the word is applied to a clergyman, it means that he has been invested with ministerial functions or sacerdotal power."[52] Kibbe v. Antram, 4 Conn. 134, 139 (1821). Similarly, one court has observed:
A duly ordained minister, in general acceptation, is one who has followed a prescribed course of study of religious principles, has been consecrated to the service of living and teaching that religion through an ordination ceremony under the auspices of an established church, has been commissioned by that church as its minister in the service of God, and generally is subject to control or discipline by a council of the church by which he was ordained.[53] Buttecali v. United States, 130 F.2d 172, 174 (5th Cir. 1942).
The Military Selective Service Act defines duly ordained minister of religion as follows:
[A]ny person who has been ordained, in accordance with the ceremony, ritual, or discipline of a church, religious sect, or organization established on the basis of a community of faith and belief, doctrines and practices of a religious character, to preach and to teach the doctrines of such church, sect, or organization and to administer the rites and ceremonies thereof in public worship, and who as his regular and customary vocation preaches and teaches the principles of religion and administers the ordinances of public worship as embodied in the creed or principles of such church, sect, or organization.[54] 50 U.S.C. App. § 466(g)(1). But cf. Yeoman v. United States, 400 F.2d 793 (10th Cir. 1968) (exemption from armed services for ministers available only to leaders of religious faiths, not to members in general); United States v. Dyer, 272 F. Supp. 965 (N.D. W. Va. 1967), aff'd, 390 F.2d 611 (4th Cir. 1968) (seminary education not a prerequisite to obtaining ministerial exemption); United States v. Hestad, 248 F. Supp. 650 (W.D. Wis. 1965) (Selective Service Act's definition of ordained takes precedence over definition adopted by particular cult).
If a statute or regulation pertaining to ordained ministers defines the term ordained, then the courts will apply this definition even if it conflicts with the definitions adopted by churches and other religious organizations. If a statute or regulation does not define the term ordained, then the courts ordinarily apply the most relevant judicial precedent in defining the term. They are not bound in such cases to defer to the definitions adopted by religious bodies themselves. To illustrate, a Jehovah's Witness was denied exemption from military service on the ground that he was not an "ordained minister" despite his claim that he was engaged "full time" in the ministry.[55] United States v. Hestad, 248 F. Supp. 650 (W.D. Wis. 1965). This is consistent with the general principle that ecclesiastical definitions and terminology cannot be affected by civil law and are absolute in an ecclesiastical context, but they may be superseded by statutory or judicial definitions in the limited context of civil law.
The term licensed minister is used by many religious bodies to denote a status inferior and preliminary to ordination. Commissioning is a procedure followed by some churches which do not recognize formal ordination. It is usually an investiture of authority to perform religious functions on behalf of a congregation, and thus is analogous to ordination. Some religious bodies commission missionaries, even though the prospective missionaries are already licensed or ordained. The IRS has held that for purposes of the Internal Revenue Code, commissioned or licensed ministers of religious bodies that provide for ordination will not be included within the term ordained, commissioned, or licensed minister unless they "perform substantially all the religious functions within the scope of the tenets and practices of their religious denominations" as an ordained minister.[56] Rev. Rul. 78-301, 1978-2 C.B. 103. See R. HAMMAR, CHURCH AND CLERGY TAX GUIDE.
Table of Contents
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1Definitions and Status
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§ 1.01Distinctions Between the Terms Pastor, Clergy, Minister
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§ 1.02Definition of the Terms Pastor, Clergy, Minister — In General
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§ 1.03Status—Employee or Self Employed
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§ 1.03.01Social Security
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§ 1.03.02Income Taxes
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§ 1.03.03Retirement Plans
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§ 1.03.04Legal Liability
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§ 1.03.05Miscellaneous Federal and State Statutes
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§ 1.04Status—Ordained, Commissioned, or Licensed
2The Pastor-Church Relationship
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§ 2.01Initiating the Relationship—In General
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§ 2.01.01Congregational Churches
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§ 2.01.02Hierarchical Churches
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§ 2.01.03Compliance with a Church's Governing Instrument in the Selection of a Minister
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§ 2.01.04Civil Court Review of Clergy Selection Disputes—the General Rule of Non-Intervention
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§ 2.01.05Civil Court Review of Clergy Selection Disputes—Limited Exceptions to the General Rule
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§ 2.01.06Negligent Selection
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§ 2.02The Contract
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§ 2.03Compensation
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§ 2.04Termination
3Authority, Rights, and Privileges
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§ 3.01General Scope of a Minister's Authority
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§ 3.02Officer of the Church Corporation
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§ 3.03Property Matters
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§ 3.04Performance of Marriage Ceremonies
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§ 3.05Exemption from Military Duty
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§ 3.06Exemption From Jury Duty
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§ 3.07The Clergy-Penitent Privilege—In General
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§ 3.07.01A "Communication"
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§ 3.07.02Made in Confidence
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§ 3.07.03To a Minister
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§ 3.07.04Acting in a Professional Capacity as a Spiritual Adviser
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§ 3.07.05In the Course of Discipline
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§ 3.08The Clergy-Penitent Privilege—Miscellaneous Issues
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§ 3.08.01Clergy-Parishioner Relationship
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§ 3.08.02Marriage Counseling
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§ 3.08.03Who May Assert the Privilege
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§ 3.08.04When to Assert the Privilege
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§ 3.08.05Waiver of the Privilege
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§ 3.08.06The Privilege in Federal Courts
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§ 3.08.07Constitutionality of the Privilege
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§ 3.08.08Child Abuse Reporting
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§ 3.08.09Confidentiality
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§ 3.08.10Disclosure to Civil Authorities
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§ 3.08.11Church Records
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§ 3.08.12Death of the Counselee
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§ 3.09Visiting Privileges at Penal Institutions
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§ 3.10Immigration of Alien Ministers, Religious Vocations, and Religious Occupations
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§ 3.11Miscellaneous Benefits
4Liabilities, Limitations, and Restrictions
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§ 4.01Negligence
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§ 4.02Defamation—In General
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§ 4.02.01Pastors Who Are Sued for Making Defamatory Statements
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§ 4.02.02Pastors Who Are Victims of Defamation
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§ 4.02.03Defenses
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§ 4.03Undue Influence
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§ 4.04Invasion of Privacy
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§ 4.05Clergy Malpractice
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§ 4.06Contract Liability
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§ 4.07Securities Law Violations
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§ 4.08Failure to Report Child Abuse
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§ 4.09Diversion of Church Funds
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§ 4.10State Regulation of Psychologists and Counselors
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§ 4.11Sexual Misconduct
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§ 4.11.01Theories of Liability
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§ 4.11.02Defenses to Liability
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5Definitions
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§ 5.01Tax Legislation—Federal
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§ 5.01.01Churches
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§ 5.01.02Mail Order Churches
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§ 5.01.03Other Religious Organizations
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§ 5.01.04Tax Legislation—State
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§ 5.02Zoning Law
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§ 5.02.01Churches
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§ 5.02.02Accessory Uses
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6Organization and Administration
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§ 6.01Unincorporated Associations
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§ 6.01.01Characteristics
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§ 6.01.02Personal Liability of Members
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§ 6.01.03Creation and Administration
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§ 6.02Corporations
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§ 6.02.01The Incorporation Process
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§ 6.02.02Charters, Constitutions, Bylaws, and Resolutions
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§ 6.03Church Records
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§ 6.03.01Inspection
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§ 6.03.02“Accountings” of Church Funds
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§ 6.03.03Public Inspection of Tax-Exemption Applications
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§ 6.03.04Government Inspection of Donor and Membership Lists
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§ 6.03.05The Church Audit Procedures Act
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§ 6.03.06Who Owns a Church’s Accounting Records?
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§ 6.04Reporting Requirements
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§ 6.04.01State Law
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§ 6.04.02Federal Law
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§ 6.05Church Names
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§ 6.06Officers, Directors, and Trustees—In General
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§ 6.06.01Election or Appointment
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§ 6.06.02Authority
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§ 6.06.03Meetings
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§ 6.06.04Removal
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§ 6.07Officers, Directors, and Trustees—Personal Liability
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§ 6.07.01Tort Liability
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§ 6.07.02Contract Liability
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§ 6.07.03Breach of the Fiduciary Duty of Care
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§ 6.07.04Breach of the Fiduciary Duty of Loyalty
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§ 6.07.05Violation of Trust Terms
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§ 6.07.06Securities Law
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§ 6.07.07Wrongful Discharge of an Employee
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§ 6.07.08Willful Failure to Withhold Taxes
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§ 6.07.09Exceeding the Authority of the Board
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§ 6.07.10Loans to Directors
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§ 6.08Immunity Statutes
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§ 6.08.01Directors and Officers Insurance
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§ 6.09Members—In General
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§ 6.09.01Selection and Qualifications
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§ 6.09.02Authority
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§ 6.10Members—Discipline and Dismissal
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§ 6.10.01Judicial Nonintervention
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§ 6.10.02“Marginal” Civil Court Review
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§ 6.10.03Preconditions to Civil Court Review
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§ 6.10.04Remedies for Improper Discipline or Dismissal
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§ 6.11Members—Personal Liability
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§ 6.12Meetings of Members
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§ 6.12.01Procedural Requirements
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§ 6.12.02Minutes
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§ 6.12.03Parliamentary Procedure
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§ 6.12.04Effect of Procedural Irregularities
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§ 6.12.05Judicial Supervision of Church Elections
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§ 6.12.06Who May Attend
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§ 6.13Powers of a Local Church
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§ 6.14Merger and Consolidation
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§ 6.15Dissolution
7Church Property
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§ 7.01Church Property Disputes—In General
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§ 7.02Church Property Disputes—Supreme Court Rulings
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§ 7.03State and Lower Federal Court Rulings
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§ 7.04Church Property Disputes—Dispute Resolution Procedures
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§ 7.05Transferring Church Property
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§ 7.06Zoning Law
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§ 7.07Restricting Certain Activities Near Church Property
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§ 7.08Building Codes
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§ 7.08.01Lead Paint on Church Property
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§ 7.09Nuisance
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§ 7.10Landmarking
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§ 7.11Eminent Domain
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§ 7.12Defacing Church Property
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§ 7.13Restrictive Covenants
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§ 7.14Reversion of Church Property to the Prior Owner
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§ 7.15Materialmen’s Liens
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§ 7.16Religious Discrimination in the Sale or Rental of Church Property
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§ 7.17Removing Disruptive Individuals
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§ 7.18Adverse Possession
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§ 7.19Accounting for Depreciation
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§ 7.20Premises Liability
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§ 7.20.01Liability Based on Status as Invitee, Licensee, or Trespasser
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§ 7.20.02Defenses to Premises Liability
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§ 7.20.03Use of Church Property by Outside Groups
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§ 7.20.04Assaults on Church Property
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§ 7.20.05Skate Ramps
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§ 7.20.06Sound Rooms
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§ 7.21Embezzlement
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§ 7.22Places of Public Accommodation
8Employment Law
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§ 8.01Introduction: Selection of Employees
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§ 8.02New Hire Reporting
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§ 8.03Employment Eligibility Verification
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§ 8.04Immigration
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§ 8.05Negligent Selection
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§ 8.06Introduction: Compensation and Benefits
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§ 8.07Workers Compensation
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§ 8.08Fair Labor Standards Act
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§ 8.08.01Enterprises
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§ 8.08.02Individual Coverage
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§ 8.08.03Federal Court Rulings
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§ 8.08.04Department of Labor Opinion Letters
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§ 8.08.05Exemptions
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§ 8.08.06Ministers
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§ 8.08.07State Laws
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§ 8.08.08Case Studies
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§ 8.09Introduction to Federal Employment and Civil Rights Laws—The “Commerce” Requirement
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§ 8.09.01Counting Employees
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§ 8.10The “Ministerial Exception” under State and Federal Employment Laws
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§ 8.11Procedure for Establishing a Discrimination Claim
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§ 8.12Title VII of the Civil Rights Act of 1964
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§ 8.12.01Application to Religious Organizations
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§ 8.12.02Application to Religious Educational Institutions
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§ 8.12.03Religion as a "Bona Fide Occupational Qualification"
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§ 8.12.04Discrimination Based on Religion or Morals
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§ 8.12.05Sexual Harassment
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§ 8.12.06The Catholic Bishop Case
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§ 8.12.07Failure to Accommodate Employees’ Religious Practices
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§ 8.12.08The Religious Freedom Restoration Act
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§ 8.12.09The Civil Rights Act of 1991
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§ 8.13The Age Discrimination in Employment Act
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§ 8.14The Americans with Disabilities Act
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§ 8.14.01Discrimination in Employment
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§ 8.14.02Discrimination in Public Accommodations
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§ 8.15Family and Medical Leave Act
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§ 8.16Employer “Retaliation” Against Victims of Discrimination
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§ 8.17Discrimination Based on Military Status
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§ 8.18Employee Polygraph Protection Act
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§ 8.19Occupational Safety and Health Act
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§ 8.20Display of Posters
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§ 8.21Discrimination under State Laws
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§ 8.22Termination of Employees
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§ 8.22.01Severance Agreements
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§ 8.23National Labor Relations Act
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§ 8.24Reference Letters
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§ 8.25Employee Evaluations
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§ 8.26Employment Interviews
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§ 8.27Arbitration
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§ 8.28Employee Handbooks
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§ 8.29Employee Privacy
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§ 8.30Insurance
9Government Regulation of Churches
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§ 9.01Introduction
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§ 9.02Regulation of Charitable Solicitations
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§ 9.03Limitations on Charitable Giving
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§ 9.04Federal and State Securities Law
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§ 9.05Copyright Law
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§ 9.05.01Copyright Ownership
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§ 9.05.02Works Made for Hire
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§ 9.05.03Exclusive Rights
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§ 9.05.04Infringement
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§ 9.05.05The "Religious Service" Exemption to Copyright Infringement
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§ 9.05.06Electronic Media
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§ 9.05.10Other Exceptions to Copyright Infringement
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§ 9.06Government Investigations
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§ 9.07Judicial Resolution of Church Disputes
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§ 9.08Political Activities by Churches and Other Religious Organizations
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§ 9.09Bankruptcy Law
10Church Legal Liability
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§ 10.01Negligence as a Basis for Liability—In General
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§ 10.02Vicarious Liability (Respondeat Superior)
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§ 10.02.01The Requirement of Employee Status
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§ 10.02.02Negligent Conduct
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§ 10.02.03Course of Employment
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§ 10.02.04Inapplicability to Nonprofit Organizations
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§ 10.03Negligent Selection of Church Workers—In General
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§ 10.04Negligent Selection of Church Workers—Sexual Misconduct Cases Involving Minor Victims
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§ 10.05Negligent Selection of Church Workers—Sexual Misconduct Cases Involving Adult Victims
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§ 10.05.01Court Decisions Recognizing Negligent Selection Claims
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§ 10.05.02Court Decisions Rejecting Negligent Selection Claims
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§ 10.05.03Risk Management
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§ 10.06Negligent Selection of Church Workers—Other Cases
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§ 10.07Negligent Retention of Church Workers—In General
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§ 10.07.01Court Decisions Recognizing Negligent Retention Claims
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§ 10.07.02Court Decisions Rejecting Negligent Retention Claims
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§ 10.07.03Risk Management
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§ 10.08Negligent Supervision of Church Workers—In General
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§ 10.09Negligent Supervision of Church Workers—Sexual Misconduct Cases Involving Minor Victims
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§ 10.09.01Court Decisions Recognizing Negligent Supervision Claims
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§ 10.09.02Court Decisions Rejecting Negligent Supervision Claims
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§ 10.09.03Risk Management
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§ 10.10Negligent Supervision of Church Workers—Sexual Misconduct Cases Involving Adult Victims
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§ 10.10.01Court Decisions Recognizing Negligent Supervision Claims
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§ 10.10.02Court Decisions Rejecting Negligent Supervision Claims
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§ 10.10.03Risk Management
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§ 10.11Negligent Supervision of Church Workers—Other Cases
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§ 10.11.01Risk Management
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§ 10.12Counseling—In General
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§ 10.12.01Risk Management
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§ 10.13Breach of a Fiduciary Duty
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§ 10.13.01Court Decisions Recognizing Fiduciary Duty Claims
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§ 10.13.02Court Decisions Rejecting Fiduciary Duty Claims
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§ 10.13.03Risk Management
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§ 10.14Ratification
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§ 10.15Defamation
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§ 10.16Defenses to Liability
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§ 10.16.01Contributory and Comparative Negligence
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§ 10.16.02Assumption of Risk
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§ 10.16.03Intervening Cause
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§ 10.16.04Statutes of Limitations
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§ 10.16.05Charitable Immunity
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§ 10.16.06Release Forms
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§ 10.16.07Insurance
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§ 10.16.08Other Defenses
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§ 10.17Damages—In General
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§ 10.17.01Punitive Damages
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§ 10.17.02Duplicate Verdicts
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§ 10.18Denominational Liability—In General
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§ 10.18.01Court Decisions Recognizing Vicarious Liability
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§ 10.18.02Court Decisions Rejecting Vicarious Liability
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§ 10.18.03Defenses to Liability
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§ 10.18.04Risk Management
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§ 10.18.05The Legal Effect of a Group Exemption Ruling
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§ 10.19Risks Associated with Cell Phones
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§ 10.20Risks Associated with the Use of 15-Passenger Vans
12The Present Meaning of the First Amendment Religion Clauses
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§ 12.01The Establishment Clause
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§ 12.01.01The Lemon Test
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§ 12.02The Free Exercise Clause
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§ 12.02.01The Smith Case
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§ 12.02.02The Religious Freedom Restoration Act
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§ 12.02.03The City of Boerne Case
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§ 12.02.04Conclusions
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13Significant First Amendment Issues
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§ 13.01The Right to Witness
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§ 13.02Prayer on Public Property other than Schools
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§ 13.03Prayer During Public School Activities
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§ 13.04Display of Religious Symbols on Public Property
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§ 13.05Recurring Use of Public Property by Religious Congregations for Religious Services
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§ 13.06Nonrecurring Use of Public Property by Adults for Religious Events and Activities
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§ 13.07Use of Public School Property by Students for Religious Purposes
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§ 13.08Sunday Closing Laws
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§ 13.09The Right to Refuse Medical Treatment
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§ 13.10Definition of "Religion" and "Religious"
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