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<!DOCTYPE html> <html > <head> <meta charset="utf-8"> <meta rel="search" type="application/opensearchdescription+xml" href="/open_search.xml" title="Academia.edu"> <meta content="width=device-width, initial-scale=1" name="viewport"> <meta name="google-site-verification" content="bKJMBZA7E43xhDOopFZkssMMkBRjvYERV-NaN4R6mrs"> <meta name="csrf-param" content="authenticity_token" /> <meta name="csrf-token" content="1dS_cG3MEiaV9coQT4eUR8QZA2egU-8u0Ed9XmcDZrwfFkJ3Ye6rMpoeEDNh2JIiPy9cSenFovSwap1pObGIuQ" /> <meta name="citation_title" content="Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?" /> <meta name="citation_publication_date" content="1991/01/01" /> <meta name="citation_journal_title" content="Southern California Law Review" /> <meta name="citation_author" content="John Witte, Jr." /> <meta name="twitter:card" content="summary" /> <meta name="twitter:url" content="https://www.academia.edu/41587772/Tax_Exemption_of_Church_Property_Historical_Anomaly_or_Valid_Constitutional_Practice" /> <meta name="twitter:title" content="Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?" /> <meta name="twitter:description" content="The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise" /> <meta name="twitter:image" content="https://0.academia-photos.com/116656678/28474126/26627414/s200_john.witte_jr..jpg" /> <meta property="fb:app_id" content="2369844204" /> <meta property="og:type" content="article" /> <meta property="og:url" content="https://www.academia.edu/41587772/Tax_Exemption_of_Church_Property_Historical_Anomaly_or_Valid_Constitutional_Practice" /> <meta property="og:title" content="Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?" /> <meta property="og:image" content="http://a.academia-assets.com/images/open-graph-icons/fb-paper.gif" /> <meta property="og:description" content="The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise" /> <meta property="article:author" content="https://emory.academia.edu/JohnWitteJr" /> <meta name="description" content="The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise" /> <title>(PDF) Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?</title> <link rel="canonical" href="https://www.academia.edu/41587772/Tax_Exemption_of_Church_Property_Historical_Anomaly_or_Valid_Constitutional_Practice" /> <script async src="https://www.googletagmanager.com/gtag/js?id=G-5VKX33P2DS"></script> <script> window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'G-5VKX33P2DS', { cookie_domain: 'academia.edu', send_page_view: false, }); gtag('event', 'page_view', { 'controller': "single_work", 'action': "show", 'controller_action': 'single_work#show', 'logged_in': 'false', 'edge': 'unknown', // Send nil if there is no A/B test bucket, in case some records get logged // with missing data - that way we can distinguish between the two cases. // ab_test_bucket should be of the form <ab_test_name>:<bucket> 'ab_test_bucket': null, }) </script> <script> var $controller_name = 'single_work'; var $action_name = "show"; var $rails_env = 'production'; var $app_rev = 'a68ca24ef94e14dff4960a9c79b38817761055c5'; var $domain = 'academia.edu'; var $app_host = "academia.edu"; var $asset_host = "academia-assets.com"; var $start_time = new Date().getTime(); var $recaptcha_key = "6LdxlRMTAAAAADnu_zyLhLg0YF9uACwz78shpjJB"; var $recaptcha_invisible_key = "6Lf3KHUUAAAAACggoMpmGJdQDtiyrjVlvGJ6BbAj"; var $disableClientRecordHit = false; </script> <script> window.require = { config: function() { return function() {} } } </script> <script> window.Aedu = window.Aedu || {}; window.Aedu.hit_data = null; window.Aedu.serverRenderTime = new Date(1740154006000); window.Aedu.timeDifference = new Date().getTime() - 1740154006000; </script> <script type="application/ld+json">{"@context":"https://schema.org","@type":"ScholarlyArticle","abstract":"The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise and establishment clause. The Court argued from neutrality, separatism, and history to state that tax exemption of church property is part of an unbroken national tradition. However, the Court’s neutrality argument does not address constitutionality, its separatism argument is contrived, and historically, only established religions have been exempt from taxation. Past tax exemptions are rooted in two traditions: the common law adopted from England that granted exemptions to established churches, and the equity law tradition that granted exemptions to all churches. The common law tradition was restricted to certain types of church property of established churches, and the exemptions could be put on hold during times of emergency. The equity tradition gave churches another chance; ecclesiastical and charitable organizations could be tax exempt. These traditions continued uninterrupted in the early American republic. Three provisions ultimately provided ground for a challenge to the tax exemption of church property. The disestablishment of religion undercut the authority of officials to prefer one religion over the other. The truncation of the equity tradition removed the equitable privileges given to charities. Finally, equal and uniform taxation was considered a basis of American life. In modern theory, churches are seen as beneficial to society because they promote public morality, charity, and education. The law of equity is now based in statutory schemes or state constitutions, but the religious use of property is key to its tax exempt status. In the future, courts must find a via media between the eradication of exemptions and blanket endorsements.","author":[{"@context":"https://schema.org","@type":"Person","name":"John Witte, Jr.","url":"https://emory.academia.edu/JohnWitteJr"}],"contributor":[],"dateCreated":"2020-01-10","datePublished":"1991-01-01","headline":"Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?","image":"https://attachments.academia-assets.com/61744835/thumbnails/1.jpg","inLanguage":"en","keywords":["Religion","Christianity","History","Tax Law","Law and Religion","Politics","Church and State"],"publication":"Southern California Law 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defer="defer"></script><script>window.loswp = {}; window.loswp.author = 116656678; window.loswp.bulkDownloadFilterCounts = {}; window.loswp.hasDownloadableAttachment = true; window.loswp.hasViewableAttachments = true; // TODO: just use routes for this window.loswp.loginUrl = "https://www.academia.edu/login?post_login_redirect_url=https%3A%2F%2Fwww.academia.edu%2F41587772%2FTax_Exemption_of_Church_Property_Historical_Anomaly_or_Valid_Constitutional_Practice%3Fauto%3Ddownload"; window.loswp.translateUrl = "https://www.academia.edu/login?post_login_redirect_url=https%3A%2F%2Fwww.academia.edu%2F41587772%2FTax_Exemption_of_Church_Property_Historical_Anomaly_or_Valid_Constitutional_Practice%3Fshow_translation%3Dtrue"; window.loswp.previewableAttachments = [{"id":61744835,"identifier":"Attachment_61744835","shouldShowBulkDownload":false}]; window.loswp.shouldDetectTimezone = true; window.loswp.shouldShowBulkDownload = true; window.loswp.showSignupCaptcha = false window.loswp.willEdgeCache = false; window.loswp.work = {"work":{"id":41587772,"created_at":"2020-01-10T15:48:33.980-08:00","from_world_paper_id":null,"updated_at":"2024-11-29T03:40:44.419-08:00","_data":{"volume":"64","abstract":"The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise and establishment clause. The Court argued from neutrality, separatism, and history to state that tax exemption of church property is part of an unbroken national tradition. However, the Court’s neutrality argument does not address constitutionality, its separatism argument is contrived, and historically, only established religions have been exempt from taxation.\r\n\r\nPast tax exemptions are rooted in two traditions: the common law adopted from England that granted exemptions to established churches, and the equity law tradition that granted exemptions to all churches. The common law tradition was restricted to certain types of church property of established churches, and the exemptions could be put on hold during times of emergency. The equity tradition gave churches another chance; ecclesiastical and charitable organizations could be tax exempt.\r\n\r\nThese traditions continued uninterrupted in the early American republic. Three provisions ultimately provided ground for a challenge to the tax exemption of church property. The disestablishment of religion undercut the authority of officials to prefer one religion over the other. The truncation of the equity tradition removed the equitable privileges given to charities. Finally, equal and uniform taxation was considered a basis of American life.\r\n\r\nIn modern theory, churches are seen as beneficial to society because they promote public morality, charity, and education. The law of equity is now based in statutory schemes or state constitutions, but the religious use of property is key to its tax exempt status. In the future, courts must find a via media between the eradication of exemptions and blanket endorsements.","ai_title_tag":"Tax Exemption of Church Property: Historical Context and Future Implications","journal_name":"Southern California Law Review","page_numbers":"363-415","publication_date":"1991,,","publication_name":"Southern California Law Review"},"document_type":"other","pre_hit_view_count_baseline":null,"quality":"high","language":"en","title":"Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?","broadcastable":true,"draft":null,"has_indexable_attachment":true,"indexable":true}}["work"]; window.loswp.workCoauthors = [116656678]; window.loswp.locale = "en"; window.loswp.countryCode = "SG"; window.loswp.cwvAbTestBucket = ""; window.loswp.designVariant = "ds_vanilla"; window.loswp.fullPageMobileSutdModalVariant = "control"; window.loswp.useOptimizedScribd4genScript = false; window.loginModal = {}; window.loginModal.appleClientId = 'edu.academia.applesignon'; window.userInChina = "false";</script><script defer="" src="https://accounts.google.com/gsi/client"></script><div class="ds-loswp-container"><div class="ds-work-card--grid-container"><div class="ds-work-card--container js-loswp-work-card"><div class="ds-work-card--cover"><div class="ds-work-cover--wrapper"><div class="ds-work-cover--container"><button class="ds-work-cover--clickable js-swp-download-button" data-signup-modal="{"location":"swp-splash-paper-cover","attachmentId":61744835,"attachmentType":"pdf"}"><img alt="First page of “Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?”" class="ds-work-cover--cover-thumbnail" src="https://0.academia-photos.com/attachment_thumbnails/61744835/mini_magick20200110-18167-1go1w03.png?1578705373" /><img alt="PDF Icon" class="ds-work-cover--file-icon" src="//a.academia-assets.com/images/single_work_splash/adobe_icon.svg" /><div class="ds-work-cover--hover-container"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span><p>Download Free PDF</p></div><div class="ds-work-cover--ribbon-container">Download Free PDF</div><div class="ds-work-cover--ribbon-triangle"></div></button></div></div></div><div class="ds-work-card--work-information"><h1 class="ds-work-card--work-title">Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?</h1><div class="ds-work-card--work-authors ds-work-card--detail"><a class="ds-work-card--author js-wsj-grid-card-author ds2-5-body-md ds2-5-body-link" data-author-id="116656678" href="https://emory.academia.edu/JohnWitteJr"><img alt="Profile image of John Witte, Jr." class="ds-work-card--author-avatar" src="https://0.academia-photos.com/116656678/28474126/26627414/s65_john.witte_jr..jpg" />John Witte, Jr.</a></div><div class="ds-work-card--detail"><p class="ds-work-card--detail ds2-5-body-sm">1991, Southern California Law Review</p><div class="ds-work-card--work-metadata"><div class="ds-work-card--work-metadata__stat"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">visibility</span><p class="ds2-5-body-sm" id="work-metadata-view-count">…</p></div><div class="ds-work-card--work-metadata__stat"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">description</span><p class="ds2-5-body-sm">54 pages</p></div><div class="ds-work-card--work-metadata__stat"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">link</span><p class="ds2-5-body-sm">1 file</p></div></div><script>(async () => { const workId = 41587772; const worksViewsPath = "/v0/works/views?subdomain_param=api&work_ids%5B%5D=41587772"; const getWorkViews = async (workId) => { const response = await fetch(worksViewsPath); if (!response.ok) { throw new Error('Failed to load work views'); } const data = await response.json(); return data.views[workId]; }; // Get the view count for the work - we send this immediately rather than waiting for // the DOM to load, so it can be available as soon as possible (but without holding up // the backend or other resource requests, because it's a bit expensive and not critical). const viewCount = await getWorkViews(workId); const updateViewCount = (viewCount) => { try { const viewCountNumber = parseInt(viewCount, 10); if (viewCountNumber === 0) { // Remove the whole views element if there are zero views. document.getElementById('work-metadata-view-count')?.parentNode?.remove(); return; } const commaizedViewCount = viewCountNumber.toLocaleString(); const viewCountBody = document.getElementById('work-metadata-view-count'); if (!viewCountBody) { throw new Error('Failed to find work views element'); } viewCountBody.textContent = `${commaizedViewCount} views`; } catch (error) { // Remove the whole views element if there was some issue parsing. document.getElementById('work-metadata-view-count')?.parentNode?.remove(); throw new Error(`Failed to parse view count: ${viewCount}`, error); } }; // If the DOM is still loading, wait for it to be ready before updating the view count. if (document.readyState === "loading") { document.addEventListener('DOMContentLoaded', () => { updateViewCount(viewCount); }); // Otherwise, just update it immediately. } else { updateViewCount(viewCount); } })();</script></div><p class="ds-work-card--work-abstract ds-work-card--detail ds2-5-body-md">The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise and establishment clause. The Court argued from neutrality, separatism, and history to state that tax exemption of church property is part of an unbroken national tradition. However, the Court’s neutrality argument does not address constitutionality, its separatism argument is contrived, and historically, only established religions have been exempt from taxation. Past tax exemptions are rooted in two traditions: the common law adopted from England that granted exemptions to established churches, and the equity law tradition that granted exemptions to all churches. The common law tradition was restricted to certain types of church property of established churches, and the exemptions could be put on hold during times of emergency. The equity tradition gave churches another chance; ecclesiastical and charitable organizations could be tax exempt. These traditions continued uninterrupted in the early American republic. Three provisions ultimately provided ground for a challenge to the tax exemption of church property. The disestablishment of religion undercut the authority of officials to prefer one religion over the other. The truncation of the equity tradition removed the equitable privileges given to charities. Finally, equal and uniform taxation was considered a basis of American life. In modern theory, churches are seen as beneficial to society because they promote public morality, charity, and education. The law of equity is now based in statutory schemes or state constitutions, but the religious use of property is key to its tax exempt status. In the future, courts must find a via media between the eradication of exemptions and blanket endorsements.</p><div class="ds-work-card--button-container"><button class="ds2-5-button js-swp-download-button" data-signup-modal="{"location":"continue-reading-button--work-card","attachmentId":61744835,"attachmentType":"pdf","workUrl":"https://www.academia.edu/41587772/Tax_Exemption_of_Church_Property_Historical_Anomaly_or_Valid_Constitutional_Practice"}">See full PDF</button><button class="ds2-5-button ds2-5-button--secondary js-swp-download-button" data-signup-modal="{"location":"download-pdf-button--work-card","attachmentId":61744835,"attachmentType":"pdf","workUrl":"https://www.academia.edu/41587772/Tax_Exemption_of_Church_Property_Historical_Anomaly_or_Valid_Constitutional_Practice"}"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span>Download PDF</button></div><div class="ds-signup-banner-trigger-container"><div class="ds-signup-banner-trigger ds-signup-banner-trigger-control"></div></div><div class="ds-signup-banner ds-signup-banner-control"><div id="ds-signup-banner-close-button"><button class="ds2-5-button ds2-5-button--secondary ds2-5-button--inverse"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">close</span></button></div><div class="ds-signup-banner-ctas"><img src="//a.academia-assets.com/images/academia-logo-capital-white.svg" /><h4 class="ds2-5-heading-serif-sm">Sign up for access to the world's latest research</h4><button class="ds2-5-button ds2-5-button--inverse ds2-5-button--full-width js-swp-download-button" data-signup-modal="{"location":"signup-banner"}">Sign up for free<span class="material-symbols-outlined" style="font-size: 20px" translate="no">arrow_forward</span></button></div><div class="ds-signup-banner-divider"></div><div class="ds-signup-banner-reasons"><div class="ds-signup-banner-reasons-item"><span class="material-symbols-outlined" style="font-size: 24px" translate="no">check</span><span>Get notified about relevant papers</span></div><div class="ds-signup-banner-reasons-item"><span class="material-symbols-outlined" style="font-size: 24px" translate="no">check</span><span>Save papers to use in your research</span></div><div class="ds-signup-banner-reasons-item"><span class="material-symbols-outlined" style="font-size: 24px" translate="no">check</span><span>Join the discussion with peers</span></div><div class="ds-signup-banner-reasons-item"><span class="material-symbols-outlined" style="font-size: 24px" translate="no">check</span><span>Track your impact</span></div></div></div><script>(() => { // Set up signup banner show/hide behavior: // 1. 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Unconstitutional Conditions, Religious Organizations, and Taxation</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="49407" href="https://nd.academia.edu/LloydMayer">Lloyd H Mayer</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Notre Dame Law Review Reflection, 2023</p><p class="ds-related-work--abstract ds2-5-body-sm">In common with other charities, religious organizations enjoy significant benefits under federal tax law, including exemption from income tax and the ability of donors to deduct their contributions for income, gift, and estate tax purposes. But these benefits are not costless. Also in common with other charities, religious organizations are prohibited from providing private inurement and private benefit, engaging in a significant amount of lobbying, intervening in political campaigns, promoting illegality, or acting contrary to fundamental public policy. The IRS takes the position that these limitations apply with equal force to all tax-exempt charities, including religious organizations. Some \= religious organizations have challenged the application of the lobbying, political campaign intervention, illegality, and fundamental public policy limitations on religious liberty grounds, invoking the Free Exercise of Religion Clause of the First Amendment and, more recently, the federal Religious Freedom Restoration Act (RFRA). To date, however, federal courts have rejected these challenges, concluding that they are permissible conditions on the tax benefits enjoyed by religious organizations. This essay reconsiders this conclusion and the arguments in support of it. One such argument is that tax law is somehow different from other legal contexts for purposes of applying the unconstitutional conditions doctrine to religious organization. The consistent refusal of the courts to allow free-exercise-of-religion-based exemptions from generally applicable federal tax laws suggests this may be the case. This difference could be viewed as a strand of the increasingly disfavored view sometimes referred to as “tax exceptionalism.” But I argue that this difference instead fits within the more traditional compelling governmental interest and least restrictive means analysis codified in RFRA and that arguably applied in the Free Exercise of Religion Clause context before the Supreme Court’s decision in Employment Division v. Smith. More specifically, tax law is different because of its complex rules applicable to all individuals and entities relating to expenditures for lobbying, political campaign intervention, and illegal activity. The complexity of these rules, and the risk that granting exemptions from them for any reason would undermine their uniform and consistent application, support the conclusion that the government has a compelling interest in not allowing exemptions, and that the existing limitations imposed on tax-exempt charities, including religious organizations, are the least restrictive means to do so. As a result, constitutional and RFRA free exercise of religion rights do not require exemptions for religious organizations from these existing limitations even when such organizations are motivated by their religious beliefs to engage in the limited activities. Furthermore, while this argument does not apply to the contrary to fundamental public policy limitation, the Supreme Court has correctly concluded that in the instances where there is a fundamental public policy, ensuring that tax-supported charities do not undermine that policy is also a compelling governmental interest and prohibiting them from doing so is the least restrictive means of furthering that interest.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Is Tax Law Different? Unconstitutional Conditions, Religious Organizations, and Taxation","attachmentId":104526646,"attachmentType":"pdf","work_url":"https://www.academia.edu/104930628/Is_Tax_Law_Different_Unconstitutional_Conditions_Religious_Organizations_and_Taxation","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/104930628/Is_Tax_Law_Different_Unconstitutional_Conditions_Religious_Organizations_and_Taxation"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="1" data-entity-id="35648659" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/35648659/The_Church_and_the_Tax_Law_Keeping_Church_and_State_Separate">The Church and the Tax Law: Keeping Church and State Separate</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="74163821" href="https://independent.academia.edu/%E3%83%A8%E3%83%B3%E3%82%B8%E3%83%B3%E3%82%B8%E3%83%A7">ヨンジンジョ</a></div><p class="ds-related-work--abstract ds2-5-body-sm">In a democracy characterized by the separation of church and state, what role does the federal government play in regulating the activities and the financial transactions of churches and other religious nonprofit organizations? What are the current federal requirements regarding tax exemption for churches, tax deductibility of donations to churches, and political activity by churches, and are these requirements justified? Rather than interfering with the free exercise of religion, does the federal government actually come closer to violating the establishment clause of the First Amendment by providing inappropriate tax benefits to churches and clergy? This paper discusses tax laws and federal court decisions relating to these and other issues.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"The Church and the Tax Law: Keeping Church and State Separate","attachmentId":55518219,"attachmentType":"pdf","work_url":"https://www.academia.edu/35648659/The_Church_and_the_Tax_Law_Keeping_Church_and_State_Separate","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/35648659/The_Church_and_the_Tax_Law_Keeping_Church_and_State_Separate"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="2" data-entity-id="43272198" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/43272198/Against_the_Political_Use_of_Religious_Exemptions">Against the Political Use of Religious Exemptions</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="66906550" href="https://temple.academia.edu/BrianHutler">Brian Hutler</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Philosophy and Public Affairs, 2019</p><p class="ds-related-work--abstract ds2-5-body-sm">Many religious freedom laws provide exemptions to persons who refuse to comply with certain laws on religious grounds. But these exemptions are increasingly used (by claimants and others) to advance political goals. For example, religious freedom lawsuits helped to undermine the Affordable Care Act's guarantee of coverage for contraceptives. And the recent Masterpiece Cakeshop case was part of a broader effort to protest the right to same-sex marriage. This paper argues that the state should not grant religious exemptions when they are used to advance political goals. A religious exemption creates a legal inequality between citizens that can only be justified if the protection is not used politically. As such, the state should ensure that laws providing religious exemptions are written, interpreted, and enforced so as to prevent their political misuse.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Against the Political Use of Religious Exemptions","attachmentId":89397610,"attachmentType":"pdf","work_url":"https://www.academia.edu/43272198/Against_the_Political_Use_of_Religious_Exemptions","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/43272198/Against_the_Political_Use_of_Religious_Exemptions"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="3" data-entity-id="97362849" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/97362849/The_Normative_Justification_for_Tax_Exemption_Elements_from_Catholic_Social_Thought">The Normative Justification for Tax Exemption: Elements from Catholic Social Thought</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="252878101" href="https://independent.academia.edu/JohnCoverdale">John Coverdale</a></div><p class="ds-related-work--metadata ds2-5-body-xs">2010</p><p class="ds-related-work--abstract ds2-5-body-sm">The United States has granted exemption from most federal taxes to a wide range of organizations going back to the beginning of the Republic. The earliest federal income tax statute, passed during the Civil War, applied only to individuals and exempted the trustees of charitable trusts. 1 This tax proved short-lived and expired in 1872. The ill-fated income tax of 1894, declared unconstitutional in 1895, 2 exempted all charities from tax. 3 The modern federal income tax, which traces its origins to the Corporate Excise Tax of 1909 4 and to the Revenue Act of 1913, 5 has from its inception granted statutory exemption from income tax to religious, charitable, and other organizations. Currently, the most important provision of the Internal Revenue Code in this area grants exemption to entities organized "for religious, charitable, scientific, testing for public safety, literary, or educational purposes" as well as for "fostering national or international amateur sports competition" and "prevention of cruelty to children * Professor of Law, Seton Hall University School of Law. I wish to express my thanks to my research assistant Kelly Sinclair, J.D. 2010, for outstanding help. I would also like to thank the participants in the conference Religious Legal Theory: The State of the Field held at Seton Hall University School of Law in November 2009 for their comments on an earlier version of this paper. 1 The following year, in the face of the enormous financial pressure of the war, the tax was expanded to include an excise tax on corporations without any general exemption for charities. This was, however, an exceptional measure, prompted by the special exigencies of wartime.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"The Normative Justification for Tax Exemption: Elements from Catholic Social Thought","attachmentId":99005169,"attachmentType":"pdf","work_url":"https://www.academia.edu/97362849/The_Normative_Justification_for_Tax_Exemption_Elements_from_Catholic_Social_Thought","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/97362849/The_Normative_Justification_for_Tax_Exemption_Elements_from_Catholic_Social_Thought"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="4" data-entity-id="82612749" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/82612749/The_Case_Against_a_Right_to_Religion_Based_Exemptions">The Case Against a Right to Religion-Based Exemptions</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="217810347" href="https://independent.academia.edu/EllisWest1">Ellis West</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Notre Dame Journal of Law, Ethics & Public Policy, 1990</p><p class="ds-related-work--abstract ds2-5-body-sm">West, Ellis. "The Case Against a Right to Religion-Based Exemptions.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"The Case Against a Right to Religion-Based Exemptions","attachmentId":88261443,"attachmentType":"pdf","work_url":"https://www.academia.edu/82612749/The_Case_Against_a_Right_to_Religion_Based_Exemptions","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/82612749/The_Case_Against_a_Right_to_Religion_Based_Exemptions"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="5" data-entity-id="30467060" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/30467060/Defining_Church_in_American_Law">Defining “Church” in American Law</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="56591887" href="https://stmarysuniversity.academia.edu/MichaelAriens">Michael Ariens</a></div><p class="ds-related-work--abstract ds2-5-body-sm">Balancing the autonomy of religious organizations against regulatory laws remains both a difficult and hotly contested issue. It is helpful to survey labor, property, tax, and education laws to illustrate the tensions between religion and government in American law. Labor law cases show the autonomy of religious organizations concerning governmental regulations through the National Labor Relations Act and Title VII. In regard to church property, the government has an interest in regulating how religious organizations buy and sell land, run day care centers and food kitchens, raise and borrow money, commit torts, and enter into contracts. Section 501(c)(3) of the Internal Revenue Code provides tax-exempt status for churches, integrated auxiliaries of churches, and charitable organizations. The IRS has promulgated numerous factors to distinguish among these three organizations. Although parents have the right to send their children to religious schools, the assistance they can obtain from the state to effectuate that choice is limited. The Supreme Court has decided a number of cases involving both the extent of religious symbolism and accommodation in public schools and the extent of aid to religious schools. These cases and laws show that although American law zealously guards the autonomy of religious organizations, it does not grant those organizations the right to be a law unto themselves.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Defining “Church” in American Law","attachmentId":50906428,"attachmentType":"pdf","work_url":"https://www.academia.edu/30467060/Defining_Church_in_American_Law","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/30467060/Defining_Church_in_American_Law"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="6" data-entity-id="114696709" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/114696709/21st_Century_Churches_and_Federal_Tax_Law">21st Century Churches and Federal Tax Law</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="49407" href="https://nd.academia.edu/LloydMayer">Lloyd H Mayer</a></div><p class="ds-related-work--metadata ds2-5-body-xs">University of Illinois Law Review, 2024</p><p class="ds-related-work--abstract ds2-5-body-sm">Federal tax treatment matters to churches, the term the IRS uses for all types of religious congregations, including synagogues, mosques, and temples. The federal tax provisions most significant for churches and certain entities closely related to them, however, are not those that the public and commentators often assume. Exemption from income tax and the ability of donors to deduct contributions, the benefits that receive the most public attention, in fact provide surprisingly little benefit either to churches in the aggregate or to most individual churches. Their status as organizations tax-exempt under section 501(c)(3) of the Internal Revenue Code, moreover, imposes a variety of burdens on them. The burdens include limitations on lobbying and the prohibition on any intervention in campaigns for public office. At the same time churches enjoy special tax benefits not afforded to other section 501(c)(3) organizations, not even other kinds of tax-exempt religious organizations. These special benefits make church status appealing. Such benefits include exemption from filing with the IRS Form 990, an annual information return that, with the exception of the names and addresses of major donors, is also publicly available. In addition, the IRS cannot begin any audit of a church unless it complies with several procedures. These advantages limit oversight of churches by the IRS, the media, and the public. They create an incentive for religious organizations that share some traits commonly found in churches to seek status as a church. Two recent IRS grants of church or association of churches status have attracted sharp criticism from the media and members of Congress. At the same time, a number of developments, such as loss of membership, expansion of virtual worship, and recent Supreme Court Free Exercise jurisprudence, have created new challenges for churches and their tax treatment. In response to all these developments, this article recommends changes to the longstanding IRS approaches for defining “church” and certain church-affiliated entities. These changes would substitute a definition for church developed by courts and limit the definition for conventions or associations of churches to those of a single denomination. The definitional changes will clarify the distinction between non-church religious organizations and churches. Updating the understanding of “church” to reflect the twenty-first century realities of virtual participation and the increasing diversity of faith communities will also improve IRS oversight. This article also recommends that the GAO undertake a renewed study of campaign intervention by section 501(c)(3) organizations generally. This study will clarify whether all section 501(c)(3) organizations, including churches, are in fact violating this prohibition in ways that go beyond sporadic, minor, and usually inadvertent footfalls. In the authors’ view the recommended changes would benefit churches and the public because they take into account both current realities and current concerns. In so doing, they would not only give churches welcome guidance but also increase public trust that churches are not abusing the special privileges they enjoy under federal tax law.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"21st Century Churches and Federal Tax Law","attachmentId":118897521,"attachmentType":"pdf","work_url":"https://www.academia.edu/114696709/21st_Century_Churches_and_Federal_Tax_Law","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/114696709/21st_Century_Churches_and_Federal_Tax_Law"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="7" data-entity-id="111139515" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/111139515/Religious_Exemptions">Religious Exemptions</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="285760945" href="https://independent.academia.edu/AnneZimmerman1">Anne Zimmerman</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Voices in Bioethics, 2021</p><p class="ds-related-work--abstract ds2-5-body-sm">Photo 3701647 © Jeremy Swinborne | Dreamstime.com INTRODUCTION Among the many unclear issues as interpretations of Employment Division v. Smith arise in the context of vaccination mandates is a simple question: Does any exception to a law at all (whether for a group or an individual) render a law not “generally applicable and religion-neutral” in the eyes of the current Supreme Court? I. Background Prior to Employment Division v. Smith,[i] Sherbert v. Verner[ii] set forth the free exercise test which called for strict scrutiny requiring a compelling state interest and the use of the least restrictive means to achieve the state interest when a law poses a substantial burden to the exercise of religion. Sherbert had a broad holding that prior to Smith applied to laws whether neutral on their face or not, and whether the asserted discrimination was intentional or not. One issue with Sherbert was that judges were not especially adept at judging the sincerity of beliefs and the importanc...</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Religious Exemptions","attachmentId":108749485,"attachmentType":"pdf","work_url":"https://www.academia.edu/111139515/Religious_Exemptions","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/111139515/Religious_Exemptions"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="8" data-entity-id="78169801" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/78169801/On_Not_Rendering_to_Caesar_The_Unconstitutionality_of_Tax_Regulation_of_Activities_of_Religious_Organizations_Relating_to_Politics">On Not Rendering to Caesar: The Unconstitutionality of Tax Regulation of Activities of Religious Organizations Relating to Politics</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="218677991" href="https://independent.academia.edu/EdwardGaffney2">Edward Gaffney</a></div><p class="ds-related-work--metadata ds2-5-body-xs">DePaul L. Rev., 1990</p><p class="ds-related-work--abstract ds2-5-body-sm">Each of the affiliates of the National Jewish Community Relations Advisory Council regards its program as an expression of the tenets of the Jewish faith which it is organized to advance. Their activities are inspired by the Prophets' mandate to pursue justice. They believe that mandate governs [their lives] in all its aspects and requires those who adhere to the principles of Judaism to let their views be heard in support of justice for all.' [TIhere are important moral and religious dimensions to each of the problems facing the human community, and these dimensions must be taken into consideration in the development of public policy.... The major issues of the day are not purely technical or tactical in nature; they are fundamental questions in which the moral dimension is a pervasive and persistent factor ...</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"On Not Rendering to Caesar: The Unconstitutionality of Tax Regulation of Activities of Religious Organizations Relating to Politics","attachmentId":85311277,"attachmentType":"pdf","work_url":"https://www.academia.edu/78169801/On_Not_Rendering_to_Caesar_The_Unconstitutionality_of_Tax_Regulation_of_Activities_of_Religious_Organizations_Relating_to_Politics","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/78169801/On_Not_Rendering_to_Caesar_The_Unconstitutionality_of_Tax_Regulation_of_Activities_of_Religious_Organizations_Relating_to_Politics"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="9" data-entity-id="109898749" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/109898749/Recent_Applications_of_the_Supreme_Court_s_Hands_Off_Approach_to_Religious_Doctrine">Recent Applications of the Supreme Court’s Hands-Off Approach to Religious Doctrine</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="277816786" href="https://independent.academia.edu/SamuelLevine6">Samuel Levine</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Law, Religion, and Health in the United States</p><p class="ds-related-work--abstract ds2-5-body-sm">In each of the past four terms, the United States Supreme Court has decided a case with important implications for the interpretation and application of the Religion Clauses of the United States Constitution: 1 Hosanna-Tabor Evangelical Lutheran Church & Sch. v. EEOC, 2 Burwell v. Hobby Lobby, Inc., 3 Holt v. Hobbs, 4 and, most recently, Zubik v. Burwell. 5 Although the Court's decisions in these cases addressed-and seemed to resolve-a number of questions central to Free Exercise and Establishment Clause jurisprudence, including recognition of the "ministerial exception" and religious rights of a corporate entity, the decisions left a number of questions unanswered, such as the contours of free exercise rights for prisoners and the definition of a religious minister. More dramatically-though anticlimactically-in Zubik, rather than ruling in favor of one of the parties, the Court issued an unusual per curiam opinion instructing the parties to work to find a way to resolve the matter. This chapter suggests that the Supreme Court's inability to answer some of these questions, or even to resolve the controversy in Zubik, is rooted in the Court's continuing, and arguably expanding, hands-off approach to religious doctrine. The hands-off approach, developed in a series of landmark cases, precludes judges from engaging in a close evaluation of the religious nature of Free Exercise and Establishment Clause claims in deference to adherents' characterizations of the substance and significance of a religious practice or belief. 6 Although the Court has offered both constitutional and practical justifications for this deference, the hands-off approach has been subject to considerable criticism among legal scholars. 7 Indeed, notwithstanding some sound 1 See U.S. Const. amend. I ("Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof. .. .").</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Recent Applications of the Supreme Court’s Hands-Off Approach to Religious Doctrine","attachmentId":107883897,"attachmentType":"pdf","work_url":"https://www.academia.edu/109898749/Recent_Applications_of_the_Supreme_Court_s_Hands_Off_Approach_to_Religious_Doctrine","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/109898749/Recent_Applications_of_the_Supreme_Court_s_Hands_Off_Approach_to_Religious_Doctrine"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div></div></div><div class="ds-sticky-ctas--wrapper js-loswp-sticky-ctas hidden"><div class="ds-sticky-ctas--grid-container"><div class="ds-sticky-ctas--container"><button class="ds2-5-button js-swp-download-button" data-signup-modal="{"location":"continue-reading-button--sticky-ctas","attachmentId":61744835,"attachmentType":"pdf","workUrl":null}">See full PDF</button><button class="ds2-5-button ds2-5-button--secondary js-swp-download-button" data-signup-modal="{"location":"download-pdf-button--sticky-ctas","attachmentId":61744835,"attachmentType":"pdf","workUrl":null}"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span>Download PDF</button></div></div></div><div class="ds-below-fold--grid-container"><div class="ds-work--container js-loswp-embedded-document"><div class="attachment_preview" data-attachment="Attachment_61744835" style="display: none"><div class="js-scribd-document-container"><div class="scribd--document-loading js-scribd-document-loader" style="display: block;"><img alt="Loading..." src="//a.academia-assets.com/images/loaders/paper-load.gif" /><p>Loading Preview</p></div></div><div style="text-align: center;"><div class="scribd--no-preview-alert js-preview-unavailable"><p>Sorry, preview is currently unavailable. 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class="ds-related-work--metadata ds2-5-body-xs">Society, 2003</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"The constitutional politics of Charitable Choice","attachmentId":51382101,"attachmentType":"pdf","work_url":"https://www.academia.edu/503627/The_constitutional_politics_of_Charitable_Choice","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-related-work-grid-card-view-pdf" href="https://www.academia.edu/503627/The_constitutional_politics_of_Charitable_Choice"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div 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Russo</a></div><p class="ds-related-work--metadata ds2-5-body-xs">BYU Educ. & LJ, 2001</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Supreme Court and the Establishment Clause at the Dawn of the New Millennium: Bristl (ing) with Hostility to All Things Religious or Necessary Separation of Church …","attachmentId":88139372,"attachmentType":"pdf","work_url":"https://www.academia.edu/82426616/Supreme_Court_and_the_Establishment_Clause_at_the_Dawn_of_the_New_Millennium_Bristl_ing_with_Hostility_to_All_Things_Religious_or_Necessary_Separation_of_Church_","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-related-work-grid-card-view-pdf" href="https://www.academia.edu/82426616/Supreme_Court_and_the_Establishment_Clause_at_the_Dawn_of_the_New_Millennium_Bristl_ing_with_Hostility_to_All_Things_Religious_or_Necessary_Separation_of_Church_"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-related-work-sidebar-card" data-collection-position="11" data-entity-id="115824728" data-sort-order="default"><a class="ds-related-work--title js-related-work-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/115824728/Two_Concepts_of_Judicial_Deference_to_Religious_Claims">Two Concepts of Judicial Deference to Religious Claims</a><div class="ds-related-work--metadata"><a class="js-related-work-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="40957431" href="https://huji.academia.edu/ChagaiSchlesinger">Chagai Schlesinger</a></div><p 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