Primer: Religious Institutions and Tax Status

Separation of Church and State has long been precedent within the United States. Creating a barrier between religion and politics so as to not allow the two to influence each other, the argument between them is interpreted through the First Amendment. This separation has, for a long time, been extended to grant religious institutions in the United States a tax exempt status. Tonight, the Political Union will debate whether or not religious institutions should remain tax exempt. Below is a collection of resources and articles to prime you with some baseline knowledge for our debate tonight. Enjoy!

• This 40-page PDF from the IRS goes in depth on the difference between religious organizations and institutions, and the tax statues of each.

• This Britannica Pro-Con comparative article on the topic will provide a good overview of both sides of the argument and topic tonight. (12 minutes)

• This preview of an article from Christiantiy Today provides a very nice basis for the Con Side, and raises good points about relationships with churches and religious institutions and religious communities. (1.5 minutes)

• This SCOTUS Case from 1819 provides a tax based argument on why Religious Institutions should never be taxed. Key point/quote includes “the power to tax involves the power to destroy”. One way this can be interpreted is that if a religious institution were to default on a payment, the government and state could step in and shut the institution down, silencing them and violating the First Amendment of free expression of religion. (8 minutes)

"Taxes - Illustration" by DonkeyHotey is licensed under CC BY 2.0.