More than fifty years ago, Congress enacted a prohibition against political campaign intervention for all charities, including churches and other houses of worship, as a condition for receiving tax deductible contributions. Yet the IRS has never taken a house of worship to court for alleged violation of the prohibition through political comments from the pulpit, presumably at least in part because of concerns about the constitutionality of doing so. This decision is surprising, because a careful review of Free Exercise Clause case law - both before and after the landmark Employment Division v. Smith decision - reveals that the prohibition almost certainly would have survived a constitutional challenge. Now, however, two changes to the relev...
In considering the guidance the executive branch of government has provided to resolve questions rel...
Churches are exempted from a variety of taxes collected by the various levels and jurisdictions of g...
Part I of this Note traces the development of the Supreme Court’s First Amendment precedent, includi...
More than fifty years ago, Congress enacted a prohibition against political campaign intervention fo...
This Article explores some of the policy justifications offered in support of restricting the politi...
Churches and other Internal Revenue Code (IRC) Section 501(c)(3) tax-exempt organizations can lose t...
During the Clinton Administration, the Internal Revenue Service ( IRS ) and the Department of Justic...
In the years following the 2004 presidential election, the Los Angeles Times reported that the Inter...
Much has been written about the protections afforded by the Free Exercise Clause when government reg...
Religious organizations enjoy many of the same benefits that other non-profit organizations do. Chur...
This Article proposes a unique resolution to the debate over political campaign participation by tax...
In 1954, Congress prohibited tax-exempt public charities, including churches, from endorsing or oppo...
Each Presidential election renews the thorny debate over the appropriate role of churches and other ...
The Supreme Court’s decision in Citizens United v. Federal Election Commission makes a Supreme Court...
A central issue about redundancy concerns how far the exercise of religion is simply a form of speec...
In considering the guidance the executive branch of government has provided to resolve questions rel...
Churches are exempted from a variety of taxes collected by the various levels and jurisdictions of g...
Part I of this Note traces the development of the Supreme Court’s First Amendment precedent, includi...
More than fifty years ago, Congress enacted a prohibition against political campaign intervention fo...
This Article explores some of the policy justifications offered in support of restricting the politi...
Churches and other Internal Revenue Code (IRC) Section 501(c)(3) tax-exempt organizations can lose t...
During the Clinton Administration, the Internal Revenue Service ( IRS ) and the Department of Justic...
In the years following the 2004 presidential election, the Los Angeles Times reported that the Inter...
Much has been written about the protections afforded by the Free Exercise Clause when government reg...
Religious organizations enjoy many of the same benefits that other non-profit organizations do. Chur...
This Article proposes a unique resolution to the debate over political campaign participation by tax...
In 1954, Congress prohibited tax-exempt public charities, including churches, from endorsing or oppo...
Each Presidential election renews the thorny debate over the appropriate role of churches and other ...
The Supreme Court’s decision in Citizens United v. Federal Election Commission makes a Supreme Court...
A central issue about redundancy concerns how far the exercise of religion is simply a form of speec...
In considering the guidance the executive branch of government has provided to resolve questions rel...
Churches are exempted from a variety of taxes collected by the various levels and jurisdictions of g...
Part I of this Note traces the development of the Supreme Court’s First Amendment precedent, includi...