Tax Court Addresses Gifts of Property
With proper substantiation, gifts of property can be tax deductible.
Property
How Much Insurance Does Our Church Need?
A helpful list to ensure your church is adequately covered.
Court Denies Tax Exemption to Vacant Church Property
Property had not been "used predominantly for charitable or religious purposes."
Washington Court Addresses Taxation of Parsonages
Parsonages are only tax exempt when the pastor resides there, court rules.
IRS Addresses Rental of Meeting Space
Renting meeting spaces will not necessarily affect tax-exempt status.
Substantiating Contributions of Property
Court rules "self-generated receipts" are not enough for substantiation requirements.
Making Late Payments on Mortgage Loans
Georgia case illustrates potential effects of missing loan payments.
Ten Legal Consequences of Terrorism
Implications for church leaders.
The Housing Allowance, Down Payments, and Mortgage Loan Prepayments
What can be included as part of the housing allowance?
The Religious Land Use and Institutionalized Persons Act of 2000
Religious organizations provided new protections under a new federal law.
Rent Does Not Always Make Church Property Taxable
Illinois court makes favorable ruling for churches renting to charities.
Failure to Read a Contract
Unexpected financial obligations can arise if contracts aren't thoroughly understood.
Lead-Based Paint on Church Property
The legal implications.
Reversions of Church Property
Watch out for reversion clauses in church deeds.
Property Ownership and Accountable Expense Reimbursement
Navigating the vague legal rules on this can be tricky.
Works Made for Hire
Legal implications of works created by a church employee.
Abandoning Rental Property
When is a church legally allowed to abandon a rented building?
Donor Restrictions on Gifts of Property
IRS clarifies eligibility of restricted gifts for tax deductions.
Church Membership Directories and the Copyright Law
A federal appeals court ruling is instructive.