Religious Institutions

News & Analysis as of

New Jersey Bill Seeks to Expand Overtime and Minimum Wage Exemption to Private Summer Camp Employees

Currently, New Jersey overtime and minimum wage laws do not apply to summer camps (and other summer conferences and retreats) operated by non-profit or religious corporations or associations. On June 5, 2014, the Assembly...more

CT Law of the Land

AC35796 - Michos v. Planning & Zoning Commission - This decision held that the Town of Easton P&Z Commission violated its own regulations when it approved a house of worship with 80% of the parking in front of the...more

Religious Institutions Update - Lex Est Sanctio Sancta

"Church plans" are pension plans (including defined benefit or defined contribution plans) exempt (without an irrevocable election) from many of the legal requirements of the Employee Retirement Income Security Act (ERISA)...more

Once An Employee – Never A Volunteer

It should be obvious that employees cannot be required to perform services for their employers as “volunteers.” This is properly seen by the Department of Labor as a ruse to avoid paying wages or overtime. By contrast,...more

Religious Institutions Update - April 2014

Does a closely held for-profit corporation have a constitutionally or statutorily protected right to exercise religion under the Free Exercise Clause or the Religious Freedom Restoration Act of 1993 (RFRA)? The U.S. Supreme...more

Islamic finance: From the Cayman Islands to the Middle East and beyond

Benefits of using a Cayman SPV in Islamic financing - There are numerous reasons for Cayman’s popularity among Islamic investors. As a British Overseas Protectorate, Cayman is politically stable and its laws are based...more

Religious Institutions - March 2014

Under state and federal law, "whistleblowers" are a protected class and a broader category of persons than intuitively you might guess. When we imagine the quintessential whistleblower, the individual is usually someone who...more

Washington Supreme Court Holds That the WLAD Exemption for Non-Profit Religious Organizations is Unconstitutional as Applied to...

The Washington Supreme Court has significantly limited non-profit religious organizations’ immunity from employment discrimination claims brought under the Washington Law Against Discrimination (“WLAD”), RCW 49.60. In...more

Religious Institutions - February 2014

Who owns the "church?" For most, this is an odd question. As children, many of us folded our hands and repeated a rhyme: "Here is the church. Here is the steeple. Open the doors and see the people." Nevertheless, for well...more

Caveat Charities: Disgorging Donations as Fraudulent Transfers

The Bankruptcy Code permits a trustee to avoid transfers of property that a debtor has made within two years prior to its bankruptcy filing. In 1998, Congress added a safe-harbor provision for contributions to qualified...more

ERISA: Court Disregards Three Decades of IRS Letter Rulings – “Church Plan” Exemption Applies Only if Plan Established by “Church”

You already know that a “church plan” is exempt from ERISA, unless the Plan specifically elects to be governed by ERISA under Internal Revenue Code Section 410(d). But what does it take to become a “church plan”?...more

California District Court Denies “Church Plan” ERISA Exemption to Pension Plan of Church-Affiliated Non-Profit Healthcare System,...

The District Court for the Northern District of California recently held in a putative class action that the defined benefit pension plan of a church-affiliated non-profit healthcare system, Dignity Health (“Dignity”), was...more

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

Religious Institutions Update - January 2014

On the heels of controversy surrounding the Internal Revenue Service's treatment of conservative groups applying for tax-exempt status, the Treasury Department is accepting comments on proposed regulations that will...more

Supreme Court Declines to Hear Liberty University’s Challenge to Affordable Care Act Suit

As reported by multiple sources on Monday, the U.S. Supreme Court declined to wade into the constitutionality of the Affordable Care Act’s (ACA) employer mandate. Liberty University, a Christian university in in Lynchburg,...more

Religious Institutions Update - December 2013

A federal district court has ruled unconstitutional one of the most important tax benefits available to ministers: the minister's housing allowance. A summary of the case follows. The ruling threatens to have a dramatic...more

Tax Exemption For Ministers Unconstitutional?

The Western District of Wisconsin recently issued a decision that makes the parsonage exemption unconstitutional as a violation of the Establishment Clause of the US Constitution. This ruling is controversial and hotly...more

Employee Benefits Developments November 2013

RULINGS, OPINIONS, ETC. - Religious Employers and the Women’s Contraceptive Mandate Background - This past July, the U.S. Departments of Labor, Health and Human Services, and the Treasury released final...more

Senate Passes Bill Banning Workplace Discrimination based on Sexual Orientation and Gender Identity

Yesterday, by a vote of 64 to 32, the United States Senate passed the Employment Non-Discrimination Act (ENDA), which would ban employers from firing, refusing to hire or discriminating against workers or job applicants based...more

Religious Institutions Update - November 2013

Diminished donations have led many faith-based organizations to become more creative about increasing revenue. Sometimes these organizations look beyond ordinary ministry functions to supplement income with unrelated...more

Religious Institutions Update: October 2013

The legitimacy of political speech from the pulpit is much debated. Some contend that religious institutions should be silent, because of separation of church and state or the inaccessibility of divine inspiration to...more

Religious Institutions Update: August/September 2013

On August 2, 2013, the White House's Office of Management and Budget issued a memorandum instructing federal agencies to take steps to carry out President Obama's executive order (E.O. 13559 (Nov. 17, 2010)) adopting several...more

Third Circuit Denies Pennsylvania Business's Challenge To Contraception Mandate

As readers of this blog are surely aware, the Patient Protection and Affordable Care Act (PPACA) imposes a number of new obligations on employers and private health insurance plans....more

Religious Institutions Update - July 2013

Have you ever wondered how the United States Constitution came to incorporate "free exercise of religion" in the First Amendment? James Madison wrote the initial draft of the Bill of Rights. He and other Federalists initially...more

Health Care Reform Implementation Update - July 3, 2013

The Obama administration announced yesterday it was delaying the Affordable Care Act’s (ACA) Employer Mandate, which requires employers with 50 or more full-time workers to provide affordable health insurance to its employees...more

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