Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts

Hardcover | November 17, 2010

byNina J. Crimm, Laurence H. Winer

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In Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts, Nina J. Crimm and Laurence H. Winer examine the conflicts of religion, politics, and taxes that occur when houses of worship engage in electoral political speech. The authors analyze the issues involved when federal taxsubsidies are granted to non-profit houses of worship. These subsidies, granted on the condition that houses of worship refrain from political campaign speech, result in multi-faceted constitutional tensions engendered among the fundamental values embodied in the First Amendment: free speech andfree press, the free exercise of religion, and the avoidance of government establishment of religion. Crimm and Winer also explore the history of taxation of houses of worship, and conclude by offering several feasible legislative proposals for reform of the tax provisions.

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In Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts, Nina J. Crimm and Laurence H. Winer examine the conflicts of religion, politics, and taxes that occur when houses of worship engage in electoral political speech. The authors analyze the issues involved when federal taxsubsidies are granted to non-profit houses ...

Nina J. Crimm is Visiting Professor of Law and Visiting Scholar in Residence at the Arizona State University Sandra Day O'Connor College of Law and Professor of Law at St. John's University School of Law in New York. She is the author of numerous articles and books involving taxation and First Amendment issues relevant to non-profit...

other books by Nina J. Crimm

Format:HardcoverDimensions:416 pages, 9.25 × 6.12 × 0.98 inPublished:November 17, 2010Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0195388054

ISBN - 13:9780195388053

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Table of Contents

IntroductionI. Passionate WatchmenII. The Statutory and Constitutional Background In BriefIII. The Issues in Three DimensionsIV. A Roadmap1. How the Government Benefits ReligionI. IntroductionII. Founding Stories: Quests for Religious AccommodationsIII. Defining "Religion"IV. Legislatively-Created Accommodations for "Religion"V. The Cumulative Effect of Religious AccommodationsVI. Conclusion2. Tax Exemption for Houses of Worship: Not a Foregone Conclusion, Yet ConditionalI. IntroductionII. Religion and Taxes in Colonial America and the Early American RepublicIII. Cementing the Federal Income Tax Exemption for Religious Organizations: Not A Foregone ConclusionIV. Are the Income Tax Exemption and Contribution Deduction Tax Subsidies to Houses of Worship?V. The Prohibition on SC 501(c)(3) Organizations' Political Campaign SpeechVI. Problems Engendered by Broad, Vague, and Ambiguous Legislation And I.R.S. InterpretationsVII. Conclusion3. The First Amendment's Religion Clauses: Mandate, Permit, or Prohibit Congress to Tax Houses of WorshipI. IntroductionII. The Religion Clauses: Congress's Authority to Tax Religious OrganizationsIII. Government Aid to Religion Factored Through Individual ChoiceIV. Conclusion4. Free Speech and Religiously Motivated Political Campaign Speech - General PrinciplesI. IntroductionII. Modern Free Speech JurisprudenceIII. The SC 501(c)(3) Restriction on Political Campaign SpeechIV. Campaign Finance Reform: Lessons for Houses of WorshipV. Free Speech, Free Exercise, and the Establishment ClauseVI. Viewpoint DiscriminationVII. What Should Houses of Worship Do?VIII. Conclusion5. Judicial Review of the Statutory Ban on Political Campaign SpeechI. IntroductionII. Unconstitutional ConditionsIII. Three Overlapping Judicial ApproachesIV. Balancing InterestsV. Conclusion6. Reconciling the IrreconcilableI. Introduction: Our ProposalsII. Part One: Legislative Modifications to I.R.C.III. Part Two: Creation of a New Tax Classification in I.R.C.IV. Part Three: Amendment of I.R.C.V. Part Four: Clarity In Legislation and RegulationVI. Our Proposals Compared To Other ApproachesVII. A Decision Awaits CongressVIII. ConclusionAppendix OneAdditional Tax and Non-Tax BenefitsI. Federal Tax Statutory AccommodationsII. Federal and State Non-tax Statutory and Regulatory BenefitsAppendix TwoThe Potential Value of the State Property Tax Deduction to House of Worship