Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Tax Exemptions And The Establishment Clause, Erika Lietzan
Tax Exemptions And The Establishment Clause, Erika Lietzan
Faculty Publications
Churches are exempted from a variety of taxes collected by the various levels and jurisdictions of government in the United States. For instance, they are almost always exempt from payment of property tax at the local level and from payment of income tax to both state and federal government. They are often exempt from payment of state sales tax on the products they sell. A person making a contribution to a religious organization is usually entitled to deduct the contribution from his income when calculating both his state and his federal income taxes at the end of the taxable year. …
Use Of Government Funding And Taxing Power To Regulate Schools, Carl H. Esbeck, Kline Capps
Use Of Government Funding And Taxing Power To Regulate Schools, Carl H. Esbeck, Kline Capps
Faculty Publications
The past two decades in America have witnessed a resurgence of interest in religious-based schooling. Manifestations of this trend are evident in the increased number of primary and secondary students enrolled in religious schools and the rapidity with which new church-affiliated schools are being opened.