In Politics, Taxes, and the Pulpit, Nina J. Crimm and Laurence H. Winer examine the provocative mix of religion, politics, and taxes involved in the controversy over houses of worship engaging in electoral political speech. The authors analyze the dilemmas associated with federal tax subsidies benefiting nonprofit houses of worship conditioned on their refraining from political campaign speech. The Supreme Court's recent Citizens United decision invalidating federal campaign finance restrictions on corporations' political campaign speech makes the remaining, analogous restrictive tax laws constraining many nonprofit entities all the more singular and problematic, particularly for houses of worship. Crimm and Winer explore the multifaceted constitutional tensions arising from this legal structure and implicating all fundamental values embodied in the First Amendment: free speech and free press, the free exercise of religion, and the avoidance of government establishment of religion. They also examine the history and economics of taxation of houses of worship. The authors conclude that there exists no means of fully resolving the irreconcilable clashes in a constitutionally permissible and politically and socially palatable manner. Nonetheless, Crimm and Winer offer several feasible legislative proposals for reforming tax provisions that likely will generate considerable debate. If Congress adopts the proposed reforms, however, the revised system should substantially ameliorate the disquieting constitutional tensions induced by the current tax laws and curb the growing emotionally charged atmosphere about the role of religion in the public sphere.
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Nina J. Crimm is Professor of Law at St. John's University School of Law in New York. She clerked for Judge Irene F. Scott, U.S. Tax Court, and later became Attorney-Advisor/Senior Attorney in the Office of the Chief Judge of the U.S. Tax Court. She practiced tax and nonprofit law with a Washington, D.C. law firm before entering academia. She was recipient of a research grant from the American Tax Policy Institute and an ATAX Research Fellow at the University of New South Wales in Sydney, Australia. She is "The Quarterly Commentator" for the Exempt Organization Tax Review and is the author of numerous articles and books involving taxation and First Amendment issues related to nonprofit organizations and philanthropy.
Laurence H. Winer is Professor of Law and Faculty Fellow, Center for Law, Science, & Innovation at the Sandra Day O'Connor College of Law at Arizona State University. After graduating from Yale Law School, Professor Winer practiced with a Boston law firm before joining A.S.U. Prior to law school, he taught mathematics at Boston University where he earned his Ph.D. degree in 1973. Professor Winer is the Faculty Editor of Jurimetrics: The Journal of Law, Science, and Technology, a peer-reviewed journal published by the College of Law and the American Bar Association's Section of Science & Technology Law. He also is a member of the First Amendment Advisory Council of The Media Institute in Washington, D.C.
I. Passionate Watchmen
II. The Statutory and Constitutional Background In Brief
III. The Issues in Three Dimensions
IV. A Roadmap
How the Government Benefits Religion
II. Founding Stories: Quests for Religious Accommodations
III. Defining "Religion"
IV. Legislatively-Created Accommodations for "Religion"
V. The Cumulative Effect of Religious Accommodations
Tax Exemption for Houses of Worship: Not a Foregone Conclusion, Yet Conditional
II. Religion and Taxes in Colonial America and the Early American Republic
III. Cementing the Federal Income Tax Exemption for Religious Organizations: Not A Foregone Conclusion
IV. Are the Income Tax Exemption and Contribution Deduction Tax Subsidies to Houses of Worship?
V. The Prohibition on § 501(c)(3) Organizations' Political Campaign Speech
VI. Problems Engendered by Broad, Vague, and Ambiguous Legislation And I.R.S. Interpretations
The First Amendment's Religion Clauses: Mandate, Permit, or Prohibit Congress to Tax Houses of Worship
II. The Religion Clauses: Congress's Authority to Tax Religious Organizations
III. Government Aid to Religion Factored Through Individual Choice
Free Speech and Religiously Motivated Political Campaign Speech - General Principles
II. Modern Free Speech Jurisprudence
III. The § 501(c)(3) Restriction on Political Campaign Speech
IV. Campaign Finance Reform: Lessons for Houses of Worship
V. Free Speech, Free Exercise, and the Establishment Clause
VI. Viewpoint Discrimination
VII. What Should Houses of Worship Do?
Judicial Review of the Statutory Ban on Political Campaign Speech
II. Unconstitutional Conditions
III. Three Overlapping Judicial Approaches
IV. Balancing Interests
Reconciling the Irreconcilable
I. Introduction: Our Proposals
II. Part One: Legislative Modifications to I.R.C. § 501(c)(3) and § 170
III. Part Two: Creation of a New Tax Classification in I.R.C. § 501(c)
IV. Part Three: Amendment of I.R.C. § 527 and § 4955
V. Part Four: Clarity In Legislation and Regulation
VI. Our Proposals Compared To Other Approaches
VII. A Decision Awaits Congress
Additional Tax and Non-Tax Benefits
I. Federal Tax Statutory Accommodations
II. Federal and State Non-tax Statutory and Regulatory Benefits
The Potential Value of the State Property Tax Deduction to House of Worship
Newbooks Subjects & Qualifier
Dewey Decimal Classfication (DDC)
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