Kept up to date by supplements.

Includes bibliographical references and index.

1. Law and the pastor -- Definitions and Status: Definitions: Status employee or self employed; Social Security; Income tax; Retirement plans; Legal liability; Miscellaneous Federal and State Status; Status-ordained, commissioned or licensed -- The Pastor-Church relationship: Initiating the relationship; The contract; Compensation; Termination; Nature of the relationship -- Authority, Rights and Privileges: In general; Officer of the church corporation; Property matters; Performance of marriage ceremonies; Exemption from military duty; Exemption from jury duty; Confidential communications; Communications; Confidentiality; Made to a clergyman; Acting in His professional capacity; The communication was made in the course of discipline; Miscellaneous considerations; Clergyman-parishioner relationship; Marriage counseling; Who may assert the privilege; When to assert the privilege; Visiting privileges at penal institutions; Miscellaneous

Liabilities, limitations, and restrictions: Negligence; Defamation; The Pastor as defendant; The pastor as plaintiff; Defenses; Truth; Judicial proceedings; consent; Self defense; Statements concerning church matters; mitigating factors; Undue influence; Invasion of privacy; Definitions; Public disclosure of private facts; Use of another's name or likeness; False light in the public eye; Intruding upon another's seclusion; Defenses; The privacy act of 1974; Sunshine laws; Clergyman malpractice; Contract liability; Securities law violations; Salesman registration; Fraudulent practices; Failure to report child abuse -- Social Security for Ministries -- Introduction; Ministries deemed self-employed; Coverage rules; Services to which exemption applies; Computation of tax; Tax returns; Postscript Is social security a good investment? -- Income Tax and the Minister: Preliminary considerations; Employee or self employed; Who must file; Which form should be filed; W 2 Forms; Withholding; Estimated Tax; Housing allowances; Introduction; Eligibility; Conditions; Home; Advance designation; Maximum exclusion; Reporting; Special occasion gifts to ministers; Travel expenses; Professional expenses

1. Law and the Church: -- Definitions -- Organization and administration; Corporations; In general; The incorporation process; Model nonprofit corporation act; Special statutes; Court-approved corporations; Religious corporation laws; "De Facto" corporations; Charter, constitution, bylaws, and resolutions; Records and reporting; In general; Inspection; Reporting requirements; State law; Federal law; Application fro recognition of tax exempt status; Annual information returns; Tax on unrelated business income; Employment taxes; re-1984 rules; post-1983 rules; information returns; Returns regarding dissolution or termination; EFOC reports; Church names; Officers, directors and trustees; In general; Election or appointment; Authority; Officers; Directors and trustees; Removal of officers, directors, and trustees; Personal liability of officers, directors and trustees;

Members; In general; selection and qualifications; authority; removal; In general; Grounds for civil court review Interference with civil, contract, or property rights; Authority of expelling body; Compliance with church charter and bylaws; Expulsion based on fraud or collusion; Interpretation of contested terminology; Preconditions to civil court review; Remedies for improper expulsion; Personal liability of members; Meetings; In general; Procedural requirements; notice; Quorum; Voting; Minutes; Parliamentary procedure; Effect of procedural irregularities; Judicial supervision of church elections; Powers: Merger and consolidation; Dissolution; -- Church property disputes -- The church as employer; Income taxation; Withholding; Reporting requirements; Social security taxes; Unemployment taxes; Workmen's compensation; In general; Treatment of churches; Labor laws; Age discrimination in employment act; The civil rights acts of 1964; National labor relations act; Fair labor standards act; Occupational safety and health act; Vicarious liability for the wrongs of employees; Termination of employees;

Government Regulation of churches; Regulation of charitable solicitations; Limitations on charitable giving; Federal and state securities laws; Copyright law; In general; securing copyright protection; copyright ownership and transfer; Infringement; Application of copyright law to the church; Zoning law; Building codes; Nuisance; Government investigations; The Civil Rights Act of 1964; Title V! of the Civil Rights Act of 1964; Title VII of the Civil Rights Act of 1964; Less than fifteen employees; Religious educational institutions; Religions as a "Bona Fide Occupational Qualification"; Employment decisions of religious corporations; -- Negligence and premises liability; Negligence; In general; Defenses; Status of person causing injury; Charitable immunity; Contributory negligence; Assumption of risk; Intervening cause; Liability insurance; Premises liability; In general; Defenses; Denominational liability

Administration of private schools; Incorporation and tax exemption; proof of nondiscrimination; Right to attend; The distinction between public and private education; discharge and discipline of students; discharge and discipline of teachers; tuition refunds; Government regulation of private schools; Zoning laws; Safety and health regulations; taxation' -- Taxation of churches; Introduction; Federal income taxation; Exemption of churches; In general; The church is a corporation; The church is organized exclusively for exempt purposes; No inurement of net earnings to private individuals; No substantial efforts to influence legislation; No intervention or participation in political campaigns;

Basis for the exemption; Recognition of exemption; annual information return requirements; Loss of exemption; Consequences of exemption; Mail order churches; Charitable contributions; Gift of cash of other property; Time of contribution; Unconditional and without personal benefit; Made to or for the use of a qualified organization; Amount deductible; Substantiation; Tax on unrelated business income; In general; Unrelated business income; Exceptions; Computation of the tax; Returns; Effect on tax exempt status; IRS audits; Social security; Unemployment taxes; state taxes; State income taxes; State sales taxes; Property taxes

3. Church and State: A summary of constitutional history; Landmark supreme court decisions interpreting the religious clauses; Everson v. Board of education; People of state of Illinois ex rel. McCollum v. board of education; Zorach v. Clauson; Engel v. Vitale; School district of Abington v. Schempp; Walz v. Tax Commission; Wisconsin v. Yoder; Committee for Public Education and Religious Liberty v. Nyquist; The present meaning of the First Amendment religion clauses; The establishment clause; The free exercise clause; Procedure for First Amendment Analysis; Significant first Amendment Issues; The right to witness; Door to Door witnessing; In public places; Prayer on public property; Display of religious symbols on public property; Use of public property for religious services; Sunday closing laws; The right to refuse medical treatment; Definition of "religion" and "religious"; Appendix. Selected treasury department forms.