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Full-Text Articles in Law
Some Realistic Thinking About Secular Effects, Paul E. Salamanca
Some Realistic Thinking About Secular Effects, Paul E. Salamanca
Law Faculty Scholarly Articles
Notwithstanding complaints about incoherence in Establishment Clause doctrine, courts by and large administer the Clause responsibly. They do so by mediating between a number of powerful considerations, none of which can ever be entirely disregarded. These considerations include, but are not limited to, separation of church and state, the value of religiosity, the imperative of affording equal treatment to religious and similarly situated nonreligious entities, and the proper role of courts in a democratic political system. This is not to say that courts cannot overstep their bounds and provoke an adverse reaction from other powerful elements within the polity. It …
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. …