Ralph DeJong

Ralph DeJong

McDermott Will & Emery

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Seventh Circuit: Plaintiffs Lacked Standing to Challenge Tax Exemption for Ministerial Rental Allowances

In November 2013, the U.S. District Court for the Western District of Wisconsin declared unconstitutional Section 107(2) of the Internal Revenue Code, which excludes from gross income rental allowances paid to ministers as...more

11/21/2014 - Churches Establishment Clause Federal Jurisdiction Freedom From Religion Foundation IRC IRS Standing Tax Exemptions

District Court Strikes Down Rental Allowance Tax Exemption for Ministers

A federal court recently declared unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a “minister of the gospel” as part of his or her compensation, on the...more

1/6/2014 - Clergy Members Exemptions Income Taxes Religious Institutions

Multiple Class Action Complaints Challenge Church Plan Status of Hospital Pension Plans

Recent complaints challenging the “church plan” status of certain pension plans maintained by church-sponsored hospital systems may signal the beginning of a new wave of lawsuits challenging underfunded church pension plans. ...more

7/1/2013 - Catholic Church Churches Class Action ERISA Hospitals IRS Pensions

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