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Church Law & Tax UpdateChristianity Today International
 Welcome!Friday, October 5, 2006

Courts frequently issue restraining orders preventing a specified person (usually a current or former spouse) from being within a designated distance of a person in need of protection. But is this constitutional when the restraining order prohibits a person from worshipping at his own church? A Louisiana trial court thought so. Especially since the man displayed a greater propensity to stalking versus sanctification. Chances are members of your congregation have restraining orders against them or have filed for one as a means of protecting themselves from someone dangerous in their life. Check out our featured article to learn more about the extent to which a restraining order can be used. You never know when you might be faced with a similar issue at your church. You'll find more helpful updates in the following sections of this month's newsletter, too:
  • One Minute Summaries: Important legal updates that affect your church.

  • Tax Calendar: Deadlines you should know about!

  • Ask Richard:Can I Keep a Secret?
God bless you as you work to keep your church safe, legal, and financially sound.

Marian Liautaud
Marian V. Liautaud
Editor, Your Church Resources
churchlawandtaxupdate@yourchurch.net

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 Featured Article

Can the court keep a man from going to church?Can the court keep a man from going to church?


A Louisiana court ruled that a restraining order prohibiting a husband from going within 100 yards of his wife's residence did not violate the husband's constitutional right to attend his church that was located within 100 yards of his wife's residence. Read more.

 One-Minute Summaries
 By Richard R. Hammar, J.D., LL.M., CPA

Brief summaries of the most recent legal updates that affect churches.

A New York court ruled that a church was not liable for the molestation of a young girl by a church's youth pastor that occurred after his employment was terminated and in his own home. See "Sexual misconduct by clergy, lay employees, and volunteers" from September/October 2007,Church Law & Tax Report, page 27.

An Oregon court ruled that a county did not violate RLUIPA by denying a church permission to construct a parochial school on its premises. See "Zoning" from September/October 2007,Church Law & Tax Report, page 29.

Read the full articles by subscribing to Church Law & Tax Report today!

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Church Law & Tax ReportProtect Your Church!
Church Law & Tax Report provides you with timely, practical information you can trust to help you understand and comply with legal developments and tax reporting obligations that directly impact church ministry. Subscribe today!

 Tax Calendar

Deadlines you should know about!

October 15
  • Last day to file a 2006 federal income tax return for taxpayers who obtained an automatic six-month extension by filing a Form 4868 by April 15, 2007.
October 30
  • Churches hiring their first non-minister employee between July 1 and September 30 may exempt themselves from the employer's share of FICA (social security) taxes by filing Form 8274 by this date (non-minister employees are thereafter treated as self-employed for social security purposes). The exemption is only available to churches that are opposed on the basis of religious principles to paying the employer's share of FICA taxes.
October 31
  • Churches having non-minister employees (or one or more ministers who report their federal income taxes as employees and who have elected voluntary withholding) must file an employer's quarterly federal tax return (Form 941) by this date. Enclose a check in the total amount of all withheld taxes (withheld income taxes, withheld FICA taxes paid by the employee, and the employer's share of FICA taxes) if less than $2,500 on September 30, 2007.



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Prepare your church's 2007 tax return with ease and confidence with the 2008 Church & Clergy Tax Guide. This comprehensive reference will answer all your tax law questions and also keep you on track throughout the year so you don't miss a single tax deadline. Pre-order your copy today for a January 2008 shipment for only $29.95.

 Ask Richard

Richard HammarRichard Hammar is an attorney, CPA, and best-selling author specializing in legal and tax issues for churches and clergy. A graduate of Harvard Law School, he is the author of more than 100 books, including Pastor, Church, & Law and the annual Church and Clergy Tax Guide. He also writes the Church Law & Tax Report and has contributed to numerous journals and publications.

Can I keep a secret?

Q:What is the difference between "privileged" communications and "confidential" communications?

A:The concepts of privilege and confidentiality are often confused. The "clergy-penitent privilege" is a rule of evidence that protects clergy from having to testify in judicial proceedings about communications made to them in confidence while acting in their professional capacity as spiritual advisors. The important point to note is that privileges pertain to testimony in judicial proceedings, including courtroom testimony and depositions. Read more.



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Find more details on privileged communications, confidential communications, and clergy-penitent privilege in Pastor, Church, & Law. Now you can have this often-considered "encyclopedia of legal information for churches" right at your fingertips with the complete reference book on CD. Only $49.95.

 You Be the Judge

Responding to Allegations of Sexual Misconduct Involving MinorsResponding to Allegations of Sexual Misconduct Involving Minors




A mother informs two members of her church board that her nine-year-old son was sexually molested by a volunteer youth worker on an overnight activity at the church. The alleged molester is a respected member of the congregation, and a close personal friend of one of the board members. The board members listen politely to the mother, but later determine that the accusation is unbelievable and do not pursue if further.

First, circle the correct answer for each of the following questions.
  1. Many churches respond to allegations of child sexual abuse on church property or in the course of church activities by denying them.
    True or False

  2. Church leaders that ignore or dismiss allegations of child sexual abuse may be liable for failing to comply with their state's child abuse reporting law.
    True or False
Continue quiz, see answers, and learn more.



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This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the online 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."



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