The Law of Tax-Exempt Organizations, 10th Edition 2014 Cumulative Supplement

CHAPTER TEN

Religious Organizations

§ 10.1 Constitutional Law Framework

(a) General Constitution Law Principles

*(b) Constitutional Law and Tax Exemption

§ 10.3 Churches and Similar Institutions

(a) General Principles

*(b) Associational Test

(c) Perspective

§ 10.5A Mission Societies (New)

§ 10.7 Apostolic Organizations

§ 10.1 CONSTITUTIONAL LAW FRAMEWORK

(a) General Constitution Law Principles

p. 267, n. 24, third line. Insert (1947) following 1.

(b) Constitutional Law and Tax Exemption

p. 271, first paragraph. Delete and substitute:

Income tax exemption and other types of tax exemption are accorded to a wide variety of nonprofit organizations, including religious entities. Tax exemptions for religious organizations, as part of exemptions for charitable organizations generally, are not unconstitutional, however, not withstanding the fact that they are extended by government, inasmuch as this tax-advantaged status, like the deduction for charitable contributions, is neutral with respect to religion.

p. 271, third paragraph, first sentence. Insert a general following Although.

p. 271, n. 69. Delete text following fifth period and substitute:

A state's sales tax regime may violate the First Amendment's guarantee of freedom of the press. E.g., Arkansas Writers' Project, Inc. v. Ragland, 481 U.S. 221 (1987); Minneapolis Star & Tribune Co. v. Minnesota Comm'r of Revenue, 460 U.S. 575 (1983). It is possible, in this context, for both the establishment clause and the press-freedom guarantee ...