Around the Web

Here are some important law-and-religion news stories from around the web:

Brunson, “God and the IRS”

9781316629550As Marc wrote last week, religious accommodations are the focal point of most of our law-and-religious controversies nowadays. When it comes to taxes, of course, the government accommodates religious organizations by exempting them (it does this for other charitable organizations as well). No doubt these exemptions, so much a part of American tradition, will come under increasing scrutiny in the years ahead.

A forthcoming book from Cambridge University Press, God and the IRS: Accommodating Religious Practice in United States Tax Law, addresses the topic. The author is Loyola University Chicago Law Professor Samuel D. Brunson. Here’s the description from the publisher’s website:

Seventy-five percent of Americans claim religious affiliation, which can impact their taxpaying responsibilities. In this illuminating book, Samuel D. Brunson describes the many problems and breakdowns that can occur when tax meets religion in the United States, and shows how the US government has too often responded to these issues in an unprincipled, ad hoc manner. God and the IRS offers a better framework to understand tax and religion. It should be read by scholars of religion and the law, policymakers, and individuals interested in understanding the implications of taxation on their religious practices.

 

“Church and State Collide in Puerto Rico”

This article reports that Puerto Rico’s Secretary of the Treasury, Juan Zaragoza, announced that his agency will soon begin an audit of religious entities in an effort to identify non-profit organizations that are wrongfully avoiding payment of taxes. The investigation’s inclusion of religious organizations is part of the third phase of a pilot program that began last year with an audit of more than 40 non-profit organizations.

The Conditions in Which Private Groups May Perform Civic Functions

Here’s an insightful post by Paul Horwitz on the Garnett, Inazu, McConnell essay that I commented on a few days ago. Paul introduces his post with a discussion about contemporary attitudes toward government’s “insist[ence] that private organizations comply with its own sense of the good,” and he claims that though many people continue to believe that such insistence is illegitimate, “the momentum” within the elite classes (or call them how you will) “is on the other side.” I am always pleased when Paul shares at least some of my sensibilities.

One more thought connected to Paul’s comment on these interesting matters. Tax exemption for private nonprofit organizations made a certain amount of sense when two conditions obtained: (1) the size of government, and the scope of its role in American social life, was a good deal smaller than it is today, thereby both necessitating and making space for the involvement of private nonprofit institutions for the support of civil society; and (2) the view that these private institutions could and should play an independent role in shaping civil society in accordance with their own senses of the political and moral good, senses that might diverge in important respects from the state’s.

The conditions are mutually reinforcing and mutually dependent. As government becomes larger, both the need and the space for private institutions shrinks as does the perception that private institutions might actually have something of value to say in the way civic formation that is very different from what the state says. The “need” question is complex, because the breakdown of condition #1 would not necessarily mean that we would see fewer private institutions performing the sort of work that they had performed in the past. Indeed, the increase in the size and scope of the government’s role might itself necessitate greater numbers of private institutions to help it fulfill its enlarged offices. But we should expect to see a sharp decline in private institutions engaged in civic formation whose values differed sharply from the government’s. Whatever public/private partnerships endured after the fall of condition #1 could not continue to operate under the premises of condition #2. One might say that this is to be expected–indeed, it might be said to validate a hoary separationist rallying cry: if private institutions want to be in the business of performing civic functions, they ought to expect pressure to conform to the government’s preferred views of the civic, political, and moral good (a footnote: I’m always struck by how decidedly Protestant the theology supporting these kinds of separationist arguments seems). All true, though one could offer in return that such increased pressure is not inevitable but the product of a historical contingency: the breakdown of the two conditions above.

Greve on “The Bob Jones Rule”

I was going to post on one particular exchange between Solicitor General Verrilli and Justice Alito in yesterday’s oral argument in the same-sex marriage case, but Professor Michael Greve’s post is a better read than what I can come up with. A bit:

Justice Alito: Well, in the Bob Jones case, the Court held that a college was not entitled to tax exempt status if it opposed interracial marriage or interracial dating. So would the same apply to a university or a college if it opposed same-sex marriage?

Solicitor General Verrilli: You know, I don’t think I can answer that question without knowing more specifics, but it’s certainly going to be an issue. I don’t deny that.

That answer is about as straightforward and committal as you’ll see from an experienced lawyer. It’s curious because the Solicitor General had excellent reasons to deny the point and to deflect the question. His task was to assuage worries about what the Court is being asked to do here and to script the justices’ forthcoming press release (formally known as “the opinion for the Court”): that’s not what this means. And he had a million ways of making reassuring noises. It’s not some complicated legal case, for Pete’s sake: all Mr. Verrilli needed was to argle-bargle for the remaining five minutes of friendly colloquy about First Amendment values, competing dignities, the arc of history, and the meaning of life. In short, Verrilli made the concession not because he had to; he volunteered it. Why?

Because if the tax exemption jazz becomes “an issue,” it’s decided the minute gay marriage becomes the constitutional baseline. Because everyone knows that. Because the LBGT folks already have those complaints and briefs in their drawers, to be filed (almost “certainly”) on July 1.  And because DoJ and the IRS and OCR, in their last remaining eighteen months in office, are in a hurry to roll over to their constituencies and to hammer the hold-outs, in meticulous observance of the law. A hallmark of this administration. Or maybe they’ll hand out waivers.

I don’t deny that” says “dare me. It’s not going to hurt me in this case, and I’ll plant a flag for the next cases.” Mr. Verrilli could have coasted; instead, he waited for his opening to push further. A heck of a lawyer, at his considerable best.

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