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Cases & resources

Tax exemptions

Supreme Court
Texas Monthly, Inc. v. Bullock 489 U.S. 1 (1989)
Bob Jones University v. United States, 461 U.S. 574 (1983)
Lemon v. Kurtzman, 403 U.S. 602 (1971)
Walz v. Tax Commission of City of New York, 397 U.S. 664 (1970)

Other
Branch Ministries v. Rossotti 211 F.3d 137 (D.C. Cir. 2000)

Adler, Donna, "The Internal Revenue Code, the Constitution, and the Courts: The Use of Tax Expenditure Analysis in Judicial Decision Making," Wake Forest Law Review, Winter 1993

Carrington, Claudia, "Texas Monthly, Inc. v. Bullock: An Argument for Strict Interpretation of the Lemon Test," University of San Francisco Law Review, Spring 1991

Garnett, Richard W., "A Quiet Faith? Taxes, Politics, and the Privatization of Religion," Boston College Law Review, 42 B.C.L. Rev 771 (July 2001)

King, Erika, "Tax Exemptions and the Establishment Clause," Syracuse Law Review, 1999

Whitehead, John, "Tax Exemption and Churches: A Historical and Constitutional Analysis," Cumberland Law Review, 1991-1992

Witte, John, "Tax Exemption of Church Property: Historical Anomaly or Valid Constitutional Practice?" Southern California Law Review, January 1991

"Tax-Break Case Awaits Ruling by Appeals Court," The Advocate, Baton Rouge, La., Dec. 18, 2002

Tax Information for Churches and Religious Organizations, IRS information Web site

'Houses of Worship Political Speech Protection Act,' Interfaith Alliance Fact Sheet

Wallbuilders Resources on 'Houses of Worship Political Speech Protection Act'




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