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  • June 14, 2023

FSB WINS APPEAL OF MONTGOMERY COUNTY’S PARTIAL REVOCATION OF CHURCH’S PROPERTY TAX EXEMPTION

Ferguson, Schetetelich & Ballew has recently completed a successful appeal preserving the property tax exemption of a historic church and its attached parsonage in Montgomery County.   Maryland law provides non-profit charitable organizations the right to apply for and receive a property tax exemption for the real property it owns and operates. The right to such an exemption is subject to specific statutory requirements.  Maryland law distinguishes the statutory requirements for the property tax exemption available to non-profits versus that available to churches and religious corporations.   Property owned by a nonprofit hospital, a nonprofit charitable, fraternal, educational, or literary…

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  • January 24, 2023

FSB CHURCH LAW GROUP LEADS EFFORT TO SAVE THE HISTORIC BETHESDA MEETING HOUSE

The Bethesda Meeting House is one of the most historic churches in Maryland.  It is on the National Register of Historical Places and was originally the home of the Bethesda Presbyterian Church which was founded in 1746.  The church was built in 1820, and then restored after a fire in 1849.  A mance was constructed on the site in 1851 as the residence for its pastor, and later expanded into a parsonage.  In 1872, the community which had grown up around it was formally named Bethesda because of the Bethesda Meeting House. But the building has fallen into disrepair in…

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  • June 28, 2022

THE SUPREME COURT CONTINUES TO EXPAND RELIGIOUS FREEDOM

The United States Supreme Court continued its expansion of the right of religious organizations to participate in government benefits with its decision in Carson v. Makin, decided on June 21, 2022.  The case concerned legislation in Maine designed to provide education to children at public expense.  Maine is the most rural state in the nation, with remote geography and low population density.  Less than one-half of the State’s “school administrative units” (“SAU”) operate a public secondary school of its own. Maine has therefore adopted a program so that in any SAU in which there is no public secondary school, the…

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  • May 3, 2021

VACCINE REQUIREMENT AND CHURCHES

As the COVID-19 vaccination program continues to roll out over the course of 2021, churches may be considering vaccination requirements for attendance at its religious services and events. This raises the question – is this legal, and if so, what are the possible implications? In general, churches and ministries can prevent attendees from participating in religious services and ministry activities if he or she has not been vaccinated, with some exemptions. It has become common during the COVID-19 pandemic for businesses, medical offices, and other public places to inquire about a person’s COVID-19 status. Screening questions such as whether someone…

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  • February 16, 2021

FSB PUBLISHES FIRST TREATISE ON MARYLAND CHURCH LAW

The firm is proud to announce the publication of the first ever legal treatise on Maryland Church Law, written by Thomas Schetelich and Jocelyn Szymanowski.  The book, entitled Maryland Law of Religious Corporations, is being released in February 2021. The book traces the history of Maryland Church Law from colonial days, showing how it developed the first and the strongest tradition of religious toleration and religious freedom in the nation.  Its laws developed according to its own path, and created a structure unique to itself.  Yet, to date, there has been no text that treats all aspects of this law…

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  • July 27, 2020

Landmark Victory for School Choice and Religious Freedom

The Supreme Court’s decision in Espinoza vs. Montana Department of Revenue was a significant win for advocates of school choice and those who believe that faith-based schools should be able to more fully participate in government programs. In its landmark 5-4 decision, the Supreme Court was faced with a school choice program the State of Montana sought to eliminate because it had to include religious schools. The Court ruled that Montana had to maintain the program, and its act to eliminate a generally applicable benefit just to avoid participation by religious schools was a violation of the constitutional guarantee of…

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  • March 23, 2020

IRS Issues Notice 2020-17 and Notice 2020-18 and Extends Payment Deadline and Filing Deadline for Taxpayers Affected by Ongoing Coronavirus

On March 13, 2020, the President of the United States issued an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic (Emergency Declaration). The Emergency Declaration instructed the Secretary of the Treasury "to provide relief from tax deadlines to Americans who have been adversely affected by the COVID-19 emergency, as appropriate, pursuant to 26 U.S.C. 7508A(a) ." On March 18 & 20, 2020 and pursuant to this mandate, the IRS issued Notices 2020-17 and 2020-18 extending the date for making tax filings and payments due April…

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  • March 23, 2020

Employer Tax Credits Under the Families First Coronavirus Response Act

On March 18, 2020, Congress passed and President Trump signed into law the Families First Coronavirus Response Act, H.R. 6201 (Act). The Act, which goes into effect on April 2, 2020, responds to the novel coronavirus of 2019 (COVID-19) outbreak by providing paid sick leave and family leave to employees. The Act mandates government entities and employers with fewer than 500 workers, subject to certain exceptions and exemptions, to provide 80 hours of paid sick leave to all covered employees and up to 10 weeks of paid family leave for certain employees affected by COVID-19 who have worked at the…

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  • December 18, 2019

Secure Act Promises Major Changes in Retirement Planning

Substantial changes in retirement laws appear headed for passage and enactment into law by 2020. The SECURE Act (“Setting Every Community Up For Retirement Enhancement”) passed the House of Representatives by a vote of 417 – 3 and similar legislation is now before the Senate. President Trump has expressed his support for what would be the first major change in retirement laws since 2006. The bill is a series to strong incentives to encourage savings towards retirements, together with the elimination of so-called Stretch IRAs that tie up wealth for generations. Essentially, the SECURE Act, breaks down into five (5)…

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  • October 15, 2019

Charitable Giving Falling Due to New Tax Law

In 2017, the Tax Cut and Jobs Act gave charities great concern that donations would be falling.  This is because the standard deduction was doubled (to $24,000 for married couples filing jointly) and other deductions (such as State taxes and mortgage interest) were capped.  Fewer people would itemize deductions on their 2018 tax returns, and without a tax benefit to their charitable contribution, they would give less.  New data shows that those fears were well-founded. In 2018, a year of record employment and sustained economic growth, the number of taxpayers who itemized dropped from 46 million to 19 million.  Individual…

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