Exclusive Online
June 2019

Supreme Court: Commemorative Cross on Public Land Did Not Offend the Constitution 
Bladensburg Cross may remain, both for its religious and secular purposes, majority says.

Updated IRS Reporting Requirement Applies to Church Preschools 
Publicizing racial nondiscrimination policy can now also be fulfilled through a website statement.

Religious and Individual Giving Dipped in 2018 
Newly released philanthropy report reveals decreases in giving that may, in part, be due to tax policy changes.

Q&A: Are Discounts to Church Events Taxable Income? 
Understanding what IRS Publication 15-B and IRC Section 132(a)(2) does and doesn’t say.

Atheist Organization Opts Not to Appeal Housing Allowance Ruling 
Group says its arguments hold merit, but success at Supreme Court unlikely.

Q&A: Does a Gift to Support a Camp Counselor Have Tax Implications? 
If a payment of $600 or more is intended to help cover the student’s expenses, then it is reported on the student’s Form 1099-NEC.

Could Your Church Face an ADA Noncompliance Lawsuit for Its Website or App? 
What to know about this rising trend in litigation.

Church Staff Salaries: Better Private or Public? 
Balancing transparency and accountability with privacy is key—but no easy task.

The Future Is Digital for Church Law & Tax Report and Church Finance Today 
As the print era closes, ChurchLawAndTax.com becomes hub of all-things law, tax, finance, and risk management.

With Interest Rates Up, Should Churches Borrow to Build? 
Some considerations regarding debt to fund expansion or new construction.

Q&A: If an Outside Group Uses Our Building, Will that Jeopardize Our Property Tax Exemption? 
Seven questions to help understand the potential implications of these arrangements.