Title

Are Tax "Benefits" for Religious Institutions Constitutionally Dependent on Benefits for Secular Entities?

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

Files

Description

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.

Publication Date

7-2001

Volume

42

Publisher

Boston College Law Review

First Page

805

Keywords

religion, religious exemption, taxes, tax law, constitutional law

Disciplines

Law | Tax Law

Recommended Citation

Edward A. Zelinsky, Are Tax "Benefits" for Religious Institutions Constitutionally Dependent on Benefits for Secular Entities?, 42 Boston College Law Review 805 (2001).
Available at: https://larc.cardozo.yu.edu/faculty-articles/306