Expanded Minsiterial Exception Case

On Jan. 11, the Supreme Court issued a ruling in a significant church employment dispute, giving religious organizations wide latitude in hiring and firing clergy and other employees who perform religious duties. In its unanimous decision, the high court explicitly recognized a legal doctrine known as the “ministerial exception.”
The case, Hosanna-Tabor Evangelical Lutheran Church and School v. Equal Employment Opportunity Commission, involved the dismissal of a teacher at a Lutheran school in Michigan who performed both secular and religious duties. The teacher argued that she had been fired in violation of laws protecting people with disabilities. Specifically, she claimed that the religious school had retaliated against her for asserting her rights under the Americans with Disabilities Act. But the high court ruled that the ministerial exception trumps anti-discrimination laws. “The interest of society in the enforcement of employment discrimination statutes is undoubtedly important,” Chief Justice John Roberts Jr. wrote for the court. “But so too is the interest of religious groups in choosing who will preach their beliefs, teach their faith, and carry out their mission.” Read more....

Directors personally liable for negligence of a nonprofit board

Directors and officers must exercise reasonable inquiry, skill and diligence in performing their duties and must have a reasonable basis for their reliance on any information provided them. If it is determined that officers or directors of a nonprofit corporation have not fulfilled their fiduciary duties with respect to the management of the organization, creditors may be able to hold the directors personally liable for the nonprofit’s debts. Read more....

Online Symposium on Consecrated Life

First Session - January 8, 2012, 2pm ET A Prophetic Moment: Transforming the Shadow and Bringing Religious Life into the 21st Century

Religious life is a call from God to be a distinct voice in the wilderness. Within this wilderness is shadow material that begs to be uncovered and transformed. Is this the prophetic work that Religious are called to in the 21st century? In light of the vows and the trends of the Church, these shadow elements and their transformational possibilities will be explored.
Presenter: Linda Buck, CSJ is a Sister of St. Joseph of Orange. She is a Licensed Marriage & Family Therapist and holds a Master’s degree from Pepperdine University in Clinical Psychology. She is an Adjunct Professor at Pepperdine University and a Certified Spiritual Director. Linda provides workshops and retreats focusing on the integration of spirituality and psychology.
Register: www.ahereford.org/symposium

IRS on Supporting Organizations and Donor Advised Funds

The IRS issued a report regarding supporting organizations (SO) and donor advised funds (DAF), including whether contributions to SOs or DAFs should be deductible and/or whether SOs and DAFs should be subject to minimum distribution requirements.   This long-awaited report was released by Treasury on December 5 and can be found by clicking here.   Based on a quick review of this 100+ page report, there are no recommendations that would seem to require additional regulation beyond those amendments made by the Pension Protection Act of 2006 – the report concludes contributions are generally deductible, and no minimum distribution requirement is necessary.

Social Media Resources

For a recent presentation, I prepared a series of links regarding the use of Social Media by Religious and Nonprofit organizations. Click here.... I will also be doing the presentation as a webcast next August. You can find more information or register on my website: Click here....

Canon Law Resource

Amy Hereford has been posting and updating the Canon Law Wiki for about 5 years. It provides a basic online resource for canon law.
A wiki is an online platform that allows multiple editors to contribute to the project. Currently it boasts about a thousand visitors each month from around the globe. Each flag on the map at the right indicates that visitors from that country have used the resource.
You may wish to use the resource the next time you have a canon law question. Writers are also welcome and invited to share their expertise.

Webcast on Associates

November 15, 2011: Associates of Religious Institutes This one hour webcast will propose models for understanding the evolving relationship of religious institutes and societies to their associates. It will discuss the civil and canonical issues raised and explore best practices. For more information...

Medicare Open Enrollment

Medicare open enrollment this year is from October 15-December 7. This is for any change to your Part D drug plan or your Medicare Advantage plan (if you have one) which will then become effective on 01/01/12. You may have noticed an increase in advertisements for plans since the open enrollment dates were moved up this year. 

Last year, a couple of the Part D drug plans decided to opt out of the Medicare program altogether. If you should receive a letter from your plan stating that they are doing that this year, you may choose another plan.

Reporting employer health care coverage on Form W-2

An Oct. 31 webinar will explain the Affordable Care Act provision that requires some employers to report health care coverage on Form W-2.
Related links:

• IR-2011-31, IRS Issues Interim Guidance on Informational Reporting of Employer-Sponsored Health Coverage
• Employer-Provided Health Coverage Informational Reporting Requirements: Frequently Asked Questions

IRS Webinar: International Activities of Domestic Charitable Organizations

View a recording of the IRS Exempt Organizations webinar on International Activities of Domestic Charitable Organizations on IRSVideos.gov.