The iron golem hit box is too big for the boat. It takes a few tries to get in the boat and when trying to break the boat you end up hitting the golem
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Cleaning up old tickets: This ticket had been set to 'Awaiting Response', but has not received a response from the reporter (~3 months+) so is being closed as Incomplete. If you feel this is still a valid issue then please comment, or create a new ticket following the Issue Guidelines which includes steps to reproduce the problem.
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You can get an iron golem out of a boat easily by using a leash. You can also hit the boat from underneath to avoid hitting the iron golem. Or run it into lava, or into or across a cactus.
If you want to pursue this as a bug, please update the description with Steps to reproduce, Expected results following those steps, and Observed results following those steps.