Exclusive Online
February 2022

Court Could Resolve Malpractice Suit Against Deacon 
The First Amendment does not necessarily bar all claims that may touch upon religious conduct.

A Church Could Be Liable for a Retired Pastor’s Acts of Sexual Abuse 
Claims of negligent hiring and retention depend on whether he was an agent or employee of the church.

Failure to Conduct Criminal Background Check Showed Negligence 
This court case demonstrates the need for churches to properly screen candidates for youth and children’s positions.

Church Found Not Liable for Serious Injuries to an HVAC Worker 
Court: Plaintiff was aware of the inherent danger of stepping off church’s ceiling joists before falling.

Donor Denied Deduction for His Gift of a Conference Center 
Make sure donors of large, noncash gifts understand substantiation rules so that they don’t miss out on deductions.

Navigating Vaccine and Mask Mandates 
An attorney explores the best courses of action for churches to take.

Key Tax Dates February 2022
Forms 941, 1098-C, 1095-C, and 1094-C are due this month.