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

Risk Management

§ 10.09.03
Key point 10-09.03. Churches can reduce the risk of liability based on negligent supervision for the sexual molestation of minors by adopting risk management policies and procedures.
Tip. A number of courts, in addressing the question of whether clergy are employees or self-employed for federal income tax reporting purposes, have observed that churches generally exercise relatively little supervision or control over clergy.[123] See, e.g., Weber v. Commissioner, 60 F.3d 1104 (4th Cir. 1995). Such cases can be used by churches in defending against negligent supervision claims involving clergy misconduct.

Churches can reduce the risk of liability, based on negligent supervision, for the sexual molestation of minors by adopting risk management policies and procedures. Here is a listing of policies and procedures that some churches have adopted:

1. Two-Adult Policy

Consider adopting a "two-adult" ...

Log In For Full Access

Interested in becoming a member? Learn more.

Table of contents

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.