tax exemption – Page 2 – Law Meets Gospel

ELCA Legal staff to host free webinar: “Legal Checklist for Congregations”

ELCA Legal staff to host free webinar: “Legal Checklist for Congregations.” Tom Cunniff, General Counsel to the Evangelical Lutheran Church in America, and Aja M. Favors, ELCA Associate General Counsel will host a free webinar on February 21, 2019, at 1:00 p.m. E.S.T. Register here. The presentation is geared for ELCA leaders and volunteers. Download the checklist here. Here’s the description:

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“Miami’s oldest church slapped with a $7 million tax bill”

“The ‘ultimate nightmare scenario’ for this historic Miami church: A $7 million tax bill” The Miami Herald reports on the case here. The church is operating a pre-K–8 school run by a for-profit, third-party administrator.

“Charitable Gifts: Date of Delivery Rules”

“Charitable Gifts: Date of Delivery Rules” Clergy Financial Resources has this summary of how to determine whether a gift is “delivered” by December 31 here.

9th Cir.: “Right of association isn’t infringed by disclosure of charitable donors to state”

9th Cir.: “Right of association isn’t infringed by disclosure of charitable donors to state.” The ABA Journal covers the decision here.

“Senate Tax Bill Keeps Johnson Amendment Intact”

“Senate Tax Bill Keeps Johnson Amendment Intact” Andy Segedin of The NonProfit TImes reports here.

“BREAKING: House Bill Sunsets Johnson Amendment For All 501(c)(3)s”

“BREAKING: House Bill Sunsets Johnson Amendment For All 501(c)(3)s” Mark Hrywna of The NonProfit Times reports here. Religion Clause has a markup of the changes to the bill here.

“Johnson Amendment Repeal Attempt Cites ‘Churches’ Only”

“Johnson Amendment Repeal Attempt Cites ‘Churches’ Only” The NonProfit Times has a post here.

“New City church accused of claiming false tax exemption”

“New City church accused of claiming false tax exemption” The Journal News of New York’s Lower Hudson Valley reports here on charges that CSI Congregation of Hudson Valley Inc. continued to use a religious exemption from property taxes after the minister moved out and tenants began paying rent.

1742 Housing allowance decision

[podcast src=”https://html5-player.libsyn.com/embed/episode/id/5853761/height/90/width/450/theme/custom/autonext/no/thumbnail/yes/autoplay/no/preload/no/no_addthis/no/direction/forward/render-playlist/no/custom-color/c30000/” height=”90″ width=”450″ placement=”top”]The federal district court for the Western District of Wisconsin recently held that the Tax Code’s housing allowance violates the First Amendment’s Establishment Clause. The decision in Gaylor v. Mnuchin, (W.D. Wis., Oct. 6, 2017), deals with 26 U.S.C. § 107(2). It does not affect the exemption from taxed income based on the value of a church-owned home, traditionally referred to as a parsonage, which is found in 26 U.S.C. § 107(1). Josh explains how the housing-allowance exemption works, why the court concluded it is unconstitutional, and what ministers and religious organizations should look for as the case progresses.

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