Jocelyn Szymanowski
Jocelyn Szymanowski is a principle with law firm of Ferguson, Schetelich & Ballew, P.A.. She received her Bachelor of Science degree in Criminal Justice from the University of Baltimore, her J.D. from Tulane University, and holds an LLM in taxation. Her practice focuses on business and non-profit organizations, real estate, tax, and banking. She is the author of Maryland Law of Religious Corporations, the leading text on Maryland Church Law. She was named a Rising Star by Super Lawyers Magazine.
Jocelyn Szymanowski's Latest Posts
Can Churches Require Vaccination for Attendance?
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 a broad, general answer: yes, churches and ministries can prevent […]
Landmark Victory for School Choice and Religious Freedom
The Supreme Court’s most recently completed term continued its expansion of religious freedom under the First Amendment. Its decision in Espinoza vs. Montana Department of Revenue was the closest vote (a 5 – 4 decision) and the most aggressive application of the principles established in past terms. The case was a significant win for advocates […]
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 […]
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, […]
The Form 990 as Public Relations
Form 990 is the Internal Revenue Service filing required annually for most nonprofits. Since 2009, it has included questions that have little to do with the tax rules, but rather concern the organization’s purpose, activities, and governance. This makes the 990 Return not simply an accounting function. Instead, the 990 can be a strong public […]
Using Your IRA in Tax Giving
In April, CPN began a series of articles of effective planning under the new tax law with a discussion of Donor Advised Funds. This month we return to charitable giving to discuss Individual Retirement Accounts. The Tax Cuts and Jobs Act (TCJA) went into effect on January 1, 2018. One of the biggest changes was […]
Donor Advised Funds Top Planning Tools Under New Tax Law
The Tax Cuts and Jobs Act (TCJA) went into effect on January 1, 2018. Economists argue over the winners and the losers, but one obvious loser was charitable donations and the charities that depend on them. The new tax law nearly doubles the standard deduction in 2018 — to $12,000 for singles and $24,000 for […]
The Trinity Lutheran Decision: The Supreme Court Expands Free Exercise Rights
The First Amendment of the United States Constitution has two provisions concerning religion: one prohibiting the government from establishing any religion; and the other guaranteeing each individual the free exercise of religion. On June 26, 2017, the United States Supreme Court issued its decision in Trinity Lutheran Church v. Comer, the leading case in the […]
Supreme Court Strikes Down State’s Double Taxation
On May 18, 2015, the United States Supreme Court declared a provision of Maryland’s State Income Tax unconstitutional as discriminatory against interstate commerce, and thereby in violation of Article I, Section 8 of the United States Constitution. The case is Comptroller v. Wynne. The specific and technical issue is that Maryland’s personal income tax has […]
