Publication Date

7-2001

Journal

Boston College Law Review

Abstract

The Supreme Court generally conditions tax exemptions, deductions, and exclusions for religious organizations and activities upon the simultaneous extension of such benefits to secular institutions and undertakings. The Court's position flows logically from its acceptance of the premise that tax exemptions, deductions, and exclusions constitute subsidies. However, the "subsidy" label is usually deployed in a conclusory and unconvincing fashion. The First Amendment is best understood as permitting governments to refrain from taxation to accommodate the autonomy of religious actors and activities; hence, tax benefits extended solely to religious institutions should pass constitutional muster as recognition of that autonomy.

Volume

42

Issue

4

First Page

805

Last Page

842

Publisher

Boston College Law School

Keywords

Constitutional Law, Church and State, Housing Law, Religion and the Law

Disciplines

Constitutional Law | Housing Law | Law | Tax Law

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