TAX EXEMPTIONS FOR CHURCHES IN THE UNITED STATES SUPREME COURT DECISIONS
Journal Title: Studia z Prawa Wyznaniowego - Year 2012, Vol 15, Issue 15
Abstract
The existence of tax exemptions for churches in the American legal system dates back to the colonial times. In federal law, it is mainly based on § 501(c)(3) of Internal Revenue Code, which grants exemption from federal income tax. Meanwhile, in state law the exemptions from real property taxation are of the most importance. Since a landmark ruling in Walz v. Tax Commission from 1970, the United States Supreme Court has recognised, as a rule, constitutionality of such exemptions. According to the Court, they do not violate the Establishment Clause of the First Amendment to the United States Constitution. The Court reasoned that the purpose of the tax exemptions is sustaining the benevolent neutrality of state towards religion and churches, not the advancement of them. In its opinion in Bob Jones University v. United States from 1983, the Court added that, in the field of tax law, every church has to be understood as a charity. For that reason, tax exemptions are granted to churches, which generated an indirect public subsidy for them. This means, however, that being the beneficiaries of the privilege churches are obliged to conform to the qualifying requirements laid down by the state. Furthermore, since its decision in Texas Monthly, Inc. v. Bullock from 1989, the Court has consistently rejected to derive the right to tax exemption from the Free Exercise Clause of the First Amendment. As a result of this, the Court declared that tax exemptions granted exclusively for churches or their activities are unconstitutional.
Authors and Affiliations
Piotr Michalik
Keywords
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