Laws for Pastors
In a brochure titled "Keeping Your Church Out of Court," the law firm Bourland, Wall and Wenzel in Fort Worth, Texas, emphasizes that knowledge of laws for pastors is increasingly important for clergy of all religions. Even where the principle of separation of church and state is followed, ministers are vulnerable to fines, lawsuits and criminal charges.
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Marriage
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In the United States, clergy in good standing are authorized to sign marriage certificates, though marriage laws vary from state to state.
Clergy Privilege
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The principle of privileged communication is generally acknowledged for ordained ministers as necessary for the free exercise of religion under the First Amendment to the U.S. Constitution. However, there is no standard for determining the exact circumstances under which clergy privilege applies.
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Confidentiality
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While the Health Insurance Portability and Accountability Act (HIPAA) does not apply to churches, pastors should have church members they advise sign a statement of informed consent that defines and documents the scope of ministerial counseling. In many states, clergy are required by law to report known or suspected child abuse.
Church Staff
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All federal, state and local employment laws apply to church employees. Churches should screen all prospective employees and volunteers with a criminal background check and drug test.
Tax Status
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Pastors who are fully in charge of a religious institution are treated as self-employed under tax law and must file quarterly tax forms. Assisting ministers who are reported with a Form W-2 are considered employees.
Tax-exempt Status
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Nonprofit churches qualify for exemption from federal income taxes under Internal Revenue Code section 501(c)(3) and can apply for advanced recognition of tax exempt status as an added assurance to potential donors. Official recognition of tax exemption is voluntary for churches under the IRS code, but it is mandatory for nonprofit religious organizations operated by more than one religious institution.
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References
Resources
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