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Politics, Taxes, and the Pulpit Nina J. Crimm

Politics, Taxes, and the Pulpit By Nina J. Crimm

Politics, Taxes, and the Pulpit by Nina J. Crimm


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Summary

In Politics, Taxes, and the Pulpit, Nina J. Crimm and Laurence H. Winer examine the provocative mix of religion, politics, and taxes involved in the controversy over houses of worship engaging in electoral political speech.

Politics, Taxes, and the Pulpit Summary

Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts by Nina J. Crimm

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 tax subsidies 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 and free 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.

Politics, Taxes, and the Pulpit Reviews

"Crimm and Winer deserve credit both for providing a clear and thorough overview of the many complicated policy and constitutional issues raised by the existing prohibition on churches and other houses of worship supporting candidates as well as for developing thought-provoking proposals for addressing at least some of those issues. Any person desiring a guidebook for this complicated field would be well advised to read this book. Finally, although the authors focus on legal rules and decisions, their clear explanations make the book accessible to nonlawyers as well as to legal scholars." --Lloyd Hitoshi Mayer, Nonprofit and Voluntary Sector Journal

About Nina J. Crimm

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 organizations and philanthropy and writes a quarterly column, The Quarterly Commentator, for The Exempt Organization Tax Review. Laurence H. Winer is Professor of Law and Faculty Fellow, Center for Law, Science, & Innovation at the Sandra Day O'Connor College of Law at Arizona State University. Professor Winer is the Faculty Editor of Jurimetrics: The Journal of Law, Science, and Technology, and is a member of the First Amendment Advisory Council of the Media Institute in Washington, D.C., an independent, non-profit research foundation specializing in issues of media and communications policy.

Table of Contents

Introduction I. Passionate Watchmen II. The Statutory and Constitutional Background In Brief III. The Issues in Three Dimensions IV. A Roadmap Chapter One How the Government Benefits Religion I. Introduction II. Founding Stories: Quests for Religious Accommodations III. Defining "Religion" IV. Legislatively-Created Accommodations for "Religion" V. The Cumulative Effect of Religious Accommodations VI. Conclusion Chapter Two Tax Exemption for Houses of Worship: Not a Foregone Conclusion, Yet Conditional I. Introduction II. Religion and Taxes in Colonial America and the Early American Republic III. Cementing the Federal Income Tax Exemption for Religious Organizations: Not A Foregone Conclusion IV. Are the Income Tax Exemption and Contribution Deduction Tax Subsidies to Houses of Worship? V. The Prohibition on 501(c)(3) Organizations' Political Campaign Speech VI. Problems Engendered by Broad, Vague, and Ambiguous Legislation And I.R.S. Interpretations VII. Conclusion Chapter Three The First Amendment's Religion Clauses: Mandate, Permit, or Prohibit Congress to Tax Houses of Worship I. Introduction II. The Religion Clauses: Congress's Authority to Tax Religious Organizations III. Government Aid to Religion Factored Through Individual Choice IV. Conclusion Chapter Four Free Speech and Religiously Motivated Political Campaign Speech - General Principles I. Introduction II. Modern Free Speech Jurisprudence III. The 501(c)(3) Restriction on Political Campaign Speech IV. Campaign Finance Reform: Lessons for Houses of Worship V. Free Speech, Free Exercise, and the Establishment Clause VI. Viewpoint Discrimination VII. What Should Houses of Worship Do? VIII. Conclusion Chapter Five Judicial Review of the Statutory Ban on Political Campaign Speech I. Introduction II. Unconstitutional Conditions III. Three Overlapping Judicial Approaches IV. Balancing Interests V. Conclusion Chapter Six Reconciling the Irreconcilable I. Introduction: Our Proposals II. Part One: Legislative Modifications to I.R.C. 501(c)(3) and 170 III. Part Two: Creation of a New Tax Classification in I.R.C. 501(c) IV. Part Three: Amendment of I.R.C. 527 and 4955 V. Part Four: Clarity In Legislation and Regulation VI. Our Proposals Compared To Other Approaches VII. A Decision Awaits Congress VIII. Conclusion Appendix One Additional Tax and Non-Tax Benefits I. Federal Tax Statutory Accommodations II. Federal and State Non-tax Statutory and Regulatory Benefits Appendix Two The Potential Value of the State Property Tax Deduction to House of Worship

Additional information

NPB9780195388053
9780195388053
0195388054
Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts by Nina J. Crimm
New
Hardback
Oxford University Press Inc
2011-02-10
420
N/A
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