Author: Ruthford Keith PurlPublisher:
ISBN:
Category :
Languages : en
Pages : 132
Book Description
Tax Exemption of Church Property in Illinois
The Exemption of Church Property from Taxation
Author: Hamilton Andrews HillPublisher:
ISBN:
Category : Church and state
Languages : en
Pages : 50
Book Description
Effects of Religious Property Tax Exemptions: A Sangamon County Study
Author: P.D. BedingerOur Savior Lutheran Church V. Department of Revenue of the State of Illinois
Author: The Tax Exemption of Church Property in the United States
Author: Butler D. ShafferPublisher:
ISBN:
Category : Church property
Languages : en
Pages : 34
Book Description
The Question of Tax Exemption for Churches
Author: Andrew D. TannerPublisher:
ISBN:
Category : Church and state
Languages : en
Pages : 66
Book Description
Tax Exemption of Church Property in the U.S.
Author: Herbert PeckPublisher:
ISBN:
Category : Church and state in the United States
Languages : en
Pages : 21
Book Description
Tax Exemption of Church Property
Author: John WittePublisher:
ISBN:
Category :
Languages : en
Pages : 54
Book Description
The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise and establishment clause. The Court argued from neutrality, separatism, and history to state that tax exemption of church property is part of an unbroken national tradition. However, the Court's neutrality argument does not address constitutionality, its separatism argument is contrived, and historically, only established religions have been exempt from taxation.Past tax exemptions are rooted in two traditions: the common law adopted from England that granted exemptions to established churches, and the equity law tradition that granted exemptions to all churches. The common law tradition was restricted to certain types of church property of established churches, and the exemptions could be put on hold during times of emergency. The equity tradition gave churches another chance; ecclesiastical and charitable organizations could be tax exempt.These traditions continued uninterrupted in the early American republic. Three provisions ultimately provided ground for a challenge to the tax exemption of church property. The disestablishment of religion undercut the authority of officials to prefer one religion over the other. The truncation of the equity tradition removed the equitable privileges given to charities. Finally, equal and uniform taxation was considered a basis of American life.In modern theory, churches are seen as beneficial to society because they promote public morality, charity, and education. The law of equity is now based in statutory schemes or state constitutions, but the religious use of property is key to its tax exempt status. In the future, courts must find a via media between the eradication of exemptions and blanket endorsements.
Praise the Lord for Tax Exemption
Author: Martin Alfred LarsonPublisher:
ISBN:
Category : Church property
Languages : en
Pages : 364
Book Description
Author: