Plain-English summary
Court rules state cannot deny tax break by policing religious behavior without constitutional limits
The Court reversed the Wisconsin Supreme Court and held the State cannot deny a tax exemption to a religious charity based on the state’s view of what counts as ‘‘religious’’ activity. The case was remanded for further proceedings under the proper constitutional standard.
Why this matters
States may not police the content or forms of religious practice to decide whether religious organizations get otherwise-available government benefits. The decision protects religious groups from being excluded from public benefits simply because their religious expression looks different from the State’s preferred model.
Who may feel it
- Religious charities and houses of worship
- State and local governments that administer tax exemptions and benefits
- Recipients of services provided by religious organizations
- Lawyers and courts handling religion-clause challenges
Key questions
- Does denying an otherwise-available tax exemption to a religious organization because it doesn’t meet a state’s preferred criteria for ‘‘religious’’ activity violate the Free Exercise and Establishment Clauses?
- May state courts require evidence of specific religious behaviors or beliefs when adjudicating federal constitutional claims about religious organizations’ eligibility for public benefits?