In this lecture, I discuss the embodiment of constitutional free exercise principles in the Internal Revenue Code. As discussed, the principle that only the courts have any meaningful jurisdiction over matters concerning religious free exercise is embodied in Congress’s decision to prevent the IRS from making tax exemption decisions related to churches through providing the protections outlined in 26 USC section 7611. Furthermore, I discuss Murdock v. Pennsylvania and the notion that easing financial burdens on all religious practitioners is squarely within the spirit of the First Amendment’s free exercise provisions. I will attach a copy of Murock here for those that want to take a look.
Murdock v. Pennsylvania (1943) (Commercial Aspect)In Murdock, you will notice the Supreme Court clearly states that it doesn’t delineate between “donations” or “sum certains” when dealing with matters concerning religious practice. In that vein, they say that passing the offering plate is, from the First Amendment’s definition of religion, no different than one charging for five dollar seats at the same service. Very interesting.
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