The Complex Issue of Taxpayer-Funded Crisis Relief for Religious Organizations: Exploring the Blurring of Church and State and the Potential Role of Germany's Church Tax

Authors

Sarah Batterman, Benjamin N. Cardozo School of Law

Abstract

The note explores the legal and ethical implications of providing taxpayer-funded crisis relief to religious organizations, particularly through the Paycheck Protection Program (PPP) during the COVID-19 pandemic. It highlights the tension between the Free Exercise Clause, which supports equal access to public benefits for religious groups, and the Establishment Clause, which prohibits government endorsement of religion. The note proposes that Germany's church tax system could serve as a model for a U.S. crisis relief program, allowing voluntary contributions to religious organizations without compelling taxpayer support, thus preserving individual religious liberty and compliance with constitutional principles.

Disciplines

Comparative and Foreign Law | International Law | Law

Recommended Citation

Sarah Batterman, The Complex Issue of Taxpayer-Funded Crisis Relief for Religious Organizations: Exploring the Blurring of Church and State and the Potential Role of Germany's Church Tax, 7 Cardozo Int’l & Compar. L. Rev. 957 (2024).
Available at: https://larc.cardozo.yu.edu/ciclr/vol7/iss3/6