Law Commons^™

And On The Seventh Day, God Codified The Religious Tax-Exemption: Reshaping The Modern Code Framework To Achieve Statutory Harmony With Other Charitable Organizations And Prevent Abuse, Dominic Rota

Concordia Law Review

No abstract provided.

Leave Your Stereotypes At The Door: The Importance Of Context In The Halls Of Congress And The Garden Of Torah, Rabbi Michael Levy

Touro Law Review

No abstract provided.

The Locke Exception: What Trinity Lutheran Means For The Future Of State Blaine Amendments, Christopher Tyler Prosser

Pepperdine Law Review

At its core, this Article is about whether states have the discretion to discriminate against religious organizations by excluding them from generally available secular government aid programs. In the wake of the Supreme Court’s 2004 decision in Locke v. Davey, the federal courts have developed conflicting interpretations of whether the Court’s holding in Locke permits states to exclude religious organizations from generally available secular aid programs. However, the Court’s 2017 decision in Trinity Lutheran v. Comer has cast doubt on the ability of states to exclude religious organizations from such programs and seemingly restricts the Court’s prior decision in Locke …

Directed Gifts, Love Offerings And The Uncertain Guidance Of Irs Publication 526 For Donors And Donees To Non-Profit Organizations: Literature Review, Victoria Liggett

Honors College Theses

Love offerings are donations given to an identified beneficiary of a non-profit organization. It can be challenging for tax experts to make accurate tax assessments based on such offerings and enormously difficult for the layperson. This is exacerbated by the unclear directives of the IRS, which include the sometimes nearly inscrutable guidelines of IRS Publication 526. The lack of clarity makes this a hazard for accountants and attorneys involved in tax preparation. Against this backdrop, this paper provides a literature review exploring the history of the issues, current guidelines as decided by court cases, and research done with regards to …

Ministerial Magic: Tax-Free Housing And Religious Employers, Bridget J. Crawford, Emily Gold Waldman

Elisabeth Haub School of Law Faculty Publications

Religious organizations enjoy many of the same benefits that other non-profit organizations do. Churches, temples and mosques, for example, generally are exempt from local real estate taxes. Economically speaking, a tax exemption has the same effect as a subsidy; freedom from tax liability means that the organization can devote its financial resources to other activities. But where an exemption afforded to a religious employee is broader than the equivalent exemption available to a secular employee, a significant Establishment Clause concern is raised. The parsonage exemption of Internal Revenue Code Section 107 presents such an issue: ministers are permitted to exclude …

Saving Grace: The Role Of Religious Organizations In Disaster Recovery And The Constitutionality Of Federal Funding To Rebuild Them, Cheslea Till

SMU Law Review

Natural disasters are on the rise and religious organizations, the same organizations that came to victims’ rescue in the wake of the last natural disaster, are often left in the path of destruction. Under President Trump’s administration, FEMA recently amended its disaster assistance program to provide funding for religious organizations. Opponents argue this amendment is a violation of the Establishment Clause, while proponents argue the amended plan finally gives religious organizations the fair treatment they deserve. This new aid program needs to be modified and restricted. Though there is clear precedent to support providing some Public Assistance funding to religious …

First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton

Erwin Chemerinsky

No abstract provided.

Lender Discrimination, Black Churches And Bankruptcy, Pamela Foohey

Articles by Maurer Faculty

Based on my original empirical research, in this Article, I expose a disparity between the demographics of the roughly 650 religious congregations that have filed for chapter 11 bankruptcy during part of the last decade and congregations nationwide. Churches with predominately black membership — Black Churches — appeared in chapter 11 more than three times as often as they appear among churches across the country. A conservative estimate of the percentage of Black Churches among religious congregation chapter 11 debtors is 60%. The likely percentage is upward of 75%. Black Churches account for 21% of congregations nationwide.

Why are Black …

Lender Discrimination, Black Churches, And Bankruptcy, Pamela Foohey

Scholarly Works

Based on my original empirical research, in this Article, I expose a disparity between the demographics of the roughly 650 religious congregations that have filed for chapter 11 bankruptcy during part of the last decade and congregations nationwide. Churches with predominately black membership — Black Churches — appeared in chapter 11 more than three times as often as they appear among churches across the country. A conservative estimate of the percentage of Black Churches among religious congregation chapter 11 debtors is 60%. The likely percentage is upward of 75%. Black Churches account for 21% of congregations nationwide.

Why are Black …

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

The breadth of activities and organizational forms among religious organizations rivals that of nonprofits generally, and religious organizations are vulnerable to the same types of problems that justify state regulation and oversight of nonprofits. Such problems include excessive compensation, improper benefits for board members and other insiders, misleading or fraudulent fundraising, employment discrimination, unsafe working conditions, consumer fraud, improper debt collection, and many others. Religious organizations are different, however, in that under federal and state law they enjoy unique protections from state regulation. This paper describes how such federal and state protections limit state regulation of religious organizations under current …

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

The breadth of activities and organizational forms among religious organizations rivals that of nonprofits generally, and religious organizations are vulnerable to the same types of problems that justify state regulation and oversight of nonprofits. Such problems include excessive compensation, improper benefits for board members and other insiders, misleading or fraudulent fundraising, employment discrimination, unsafe working conditions, consumer fraud, improper debt collection, and many others. Religious organizations are different, however, in that under federal and state law they enjoy unique protections from state regulation. This paper describes how such federal and state protections limit state regulation of religious organizations under current …

Words Of Wisdom From The Founding Fathers: Why The Internal Revenue Service Should Let Churches Be, Sophia Benavides

Journal of the National Association of Administrative Law Judiciary

Part I of this comment will explore the foundations of the First Amendment, as the Constitution is a framework on which the United States continues to rest. An examination of the events contributing and leading to the drafting of the Constitution will illuminate the rationale behind the tenets put forth by the Founding Fathers. More specifically, this comment will devote emphasis to the Founding Fathers’ objectives regarding the state in relation to religion. This emphasis will provide insight into the perspective of the Founders at the time of drafting the First Amendment. Furthermore, this section will illustrate how the separation …

Getting Faith Out Of The Gutters: Resolving The Debate Over Political Campaign Participation By Religious Organizations Through Fiscal Subsidiarity, W. Edward Afield

W. Edward "Ted" Afield

No abstract provided.

Corporate Conscience And The Contraceptive Mandate: A Dworkinian Reading, Linda C. Mcclain

Faculty Scholarship

When a closely-divided U.S. Supreme Court decided Burwell v. Hobby Lobby (2014), upholding a challenge by three for-profit corporations to the contraceptive coverage provisions (“contraceptive mandate”) of the Patient Protection and Affordable Care Act of 2010 (“ACA”), sadly missing in the flurry of commentary was the late Ronald Dworkin’s assessment. This essay asks, “What would Dworkin do?,” if evaluating that case as well as Wheaton College v. Burwell, in which, over a strong dissent by Justices Sotomayor, Ginsburg, and Kagan, the Court granted Wheaton College emergency relief from complying with ACA’s accommodation procedure for religious nonprofit organizations who object to …

The Last Chapter?, Steven D. Smith

Pepperdine Law Review

An essay is presented in which the author presents contrasting views of law professors at Stanford and Harvard University, Michael McConnell and Noah Feldman respectively on religious freedom. Topics discussed include requirement of special protection to religious freedom, protection of religious belief and expression under other constitutional provisions such as freedom of speech, and the failure of Obama Administration in providing special freedom of association to religious associations.

When Faith Falls Short: Bankruptcy Decisions Of Churches, Pamela Foohey

Articles by Maurer Faculty

What does a church do when it is about to go bust? Religious organizations, like any business, can experience financial distress. Leaders could try to solve their churches’ financial problems on their own. Perhaps leaders do not view the problems as addressable with law. Or perhaps they do not think, as a moral or spiritual matter, that they should resort to the legal system, such as bankruptcy, to deal with their churches’ inability to pay its debts. Yet about ninety religious organizations seek to reorganize under the Bankruptcy Code every year. This Article relies on interviews with forty-five of these …

Secured Credit In Religious Institutions' Reorganizations, Pamela Foohey

Articles by Maurer Faculty

Scholars increasingly assume that most businesses enter Chapter 11 with a high percentage of secured debt, which leads to a high percentage of cases ending in the sale of the debtor’s assets under section 363 of the Bankruptcy Code rather than with confirmation of a reorganization plan. However, evidence and discussions about “the end of bankruptcy” center on secured creditors’ role in the reorganizations of very large corporations. The few analyses of cross-sections of Chapter 11 proceedings suggest that secured creditor control is not nearly as omnipresent as asserted and that 363 sales are not as dominant as assumed.

This …

Circles Of Trust: Using Restorative Justice To Repair Organizations Marred By Sex Abuse, Meredith C. Doyle

Pepperdine Dispute Resolution Law Journal

This article focuses on the role of restorative justice in repairing the sexual abuse cases of organizations like schools and churches. Topics discussed include efforts of the community members and institution leaders in the prevention of sexual victimization, the role of public apology and restorative justice in restoring the community faith and the role of the criminal justice system in protecting the victims of sexual abuse.

First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton

Touro Law Review

No abstract provided.

When Churches Reorganize, Pamela Foohey

Articles by Maurer Faculty

The article complements and expands the author’s prior article, Bankrupting the Faith. This article primarily relies on interviews with attorneys who represented religious organizations in chapter 11 bankruptcy to assess whether reorganization has the potential to offer an effective solution to religious organizations’ financial problems. In doing so, it makes three contributions. First, it tracks the post-bankruptcy outcomes of a portion of the debtors to find that approximately 65% remained operating post-bankruptcy; these outcomes contradict previous studies of small business bankruptcy and are important to current debates about reforming small business bankruptcy. Given this—and in keeping with the ABLJ’s …

When Churches Reorganize, Pamela Foohey

Scholarly Works

This Article combines an analysis of documents submitted in connection with Chapter 11 cases filed by religious organizations with the results of in-depth interviews with these organizations’ leaders and their bankruptcy attorneys to assess whether reorganization has the potential to offer an effective solution to these debtors’ financial distress. In doing, it makes three contributions. First, it identifies a subset of organizations that seemed more likely to turn to bankruptcy: small congregationalist and non-denominational churches, often with predominately African-American membership. The Article pinpoints salient questions about these churches’ access to credit and use of bankruptcy for future study. Second, it …

"Religion" And "Religious Institutions" Under The First Amendment , Sharon L. Worthing

Pepperdine Law Review

No abstract provided.

The Government's Role In The "Purification" Of Religious Organizations, Robert L. Toms, Lisa A. Runquist

Pepperdine Law Review

No abstract provided.

Limits On State Regulation Of Religious Organizations: Where We Are And Where We Are Going, Lloyd Hitoshi Mayer

Lloyd Hitoshi Mayer

The breadth of activities and organizational forms among religious organizations rivals that of nonprofits generally, and religious organizations are vulnerable to the same types of problems that justify state regulation and oversight of nonprofits. Such problems include excessive compensation, improper benefits for board members and other insiders, misleading or fraudulent fundraising, employment discrimination, unsafe working conditions, consumer fraud, improper debt collection, and many others. Religious organizations are different, however, in that under federal and state law they enjoy unique protections from state regulation. This paper describes how such federal and state protections limit state regulation of religious organizations under current …

Hosanna-Tabor And Supreme Court Precedent: An Analysis Of The Ministerial Exception In The Context Of The Supreme Court’S Hands-Off Approach To Religious Doctrine, Samuel J. Levine

Samuel J. Levine

The United States Supreme Court‘s review of the decision of the United States Court of Appeals for the Sixth Circuit in the case of Hosanna-Tabor Evangelical Lutheran Church & School v. EEOC could lead to a major development in the Court‘s Religion Clause jurisprudence. On one level, Hosanna-Tabor presents important questions regarding the interrelationship between employment discrimination laws and the constitutional rights of religious organizations. The narrow issue at the center of the case is the ministerial exception, a doctrine that precludes courts from adjudicating discrimination claims arising out of disputes between religious institutions and their ministerial employees. This Essay …

Church Autonomy Versus Civil Rights, Alan E. Garfield

Alan E Garfield

No abstract provided.

Getting Faith Out Of The Gutters: Resolving The Debate Over Political Campaign Participation By Religious Organizations Through Fiscal Subsidiarity, W. Edward Afield

Nevada Law Journal

No abstract provided.

Hosanna-Tabor And Supreme Court Precedent: An Analysis Of The Ministerial Exception In The Context Of The Supreme Court’S Hands-Off Approach To Religious Doctrine, Samuel J. Levine

Scholarly Works

The United States Supreme Court‘s review of the decision of the United States Court of Appeals for the Sixth Circuit in the case of Hosanna-Tabor Evangelical Lutheran Church & School v. EEOC could lead to a major development in the Court‘s Religion Clause jurisprudence. On one level, Hosanna-Tabor presents important questions regarding the interrelationship between employment discrimination laws and the constitutional rights of religious organizations. The narrow issue at the center of the case is the ministerial exception, a doctrine that precludes courts from adjudicating discrimination claims arising out of disputes between religious institutions and their ministerial employees. This Essay …

In Search Of (Maintaining) The Truth: The Use Of Copyright Law By Religious Organizations, David A. Simon

Michigan Telecommunications & Technology Law Review

The goal of this Article is to do what others have not: determine whether religious organizations should use copyright law to advance their goals of censorship and doctrinal purity. Answering this question entails a two-step analysis. First, the religious motivations must be compared with the underlying theories of, or justifications for, copyright law. Whether those principles align or conflict with religious motivations will inform our normative answer. Regardless of the answer to the aforementioned inquiry, the second step analyzes whether substantive copyright law doctrine facilitates or impedes the achievement of the ends advanced by these religious motivations. As a result …

Analysis Of The Republic Of Tajikistan's Draft Law 'About Freedom Of Conscience And Religious Unions', Robert C. Blitt

Scholarly Works

This article, prepared at the request of the International Center for Not-for-Profit Law (ICNL), provides an article-by-article detailed legal analysis of key shortcomings in Tajikistan's draft law About Freedom of Conscience and Religious Unions.

Based on their analysis, the authors provide recommendations for amendments directed at ensuring that the final draft law complies with Tajikistan's international and domestic human rights obligations.