The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

CHAPTER TENReligious Organizations

1. § 10.1 Constitutional Law Framework
2. *§ 10.2 Federal Tax Law Definition of Religion
3. *§ 10.3 Churches and Similar Institutions
4. § 10.5 Conventions or Associations of Churches

§ 10.1 CONSTITUTIONAL LAW FRAMEWORK

(a) General Constitutional Law Principles

p. 301, note 66. Insert following existing text:

Yet a federal district court ruled that the contraceptive mandate violates the RFRA (and equal protection principles), because the mandate, as applied to a nonreligious, nonprofit organization and its employees with contrary religious views, is equally offensive to them as it is to those who are protected by the exemption for religious employers, resting that conclusion on the jurisprudence equating certain moral beliefs with religion (see § 10.2(a), text accompanied by notes 131, 132) (March for Life v. Burwell, 2015 WL 5139099 (D.D.C. 2015)).

p. 301. Insert as fourth complete paragraph, before heading:

The Court considered the constitutionality, from the standpoint of free speech principles, of a town's sign code. Signs concerning “qualifying events,” including church services, were treated less favorably than other categories of signs. The Court held that this sign code is content-based on its face; its provisions were said to be able to stand only if they survive the strict scrutiny test. This required the town to prove that its restrictions, including those on churches, further a compelling governmental interest and are narrowly tailored ...