Rent 9780195388053 | Politics, Taxes, and the Pulpit : Provocative First Amendment Conflicts | Nina J. Crimm; Laurence H. Winer @knetbooks.com

Summary Table of Contents Author Biography

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 embodi... MORE

Acknowledgments	p. xi
Introduction	p. 1
Passionate Watchmen	p. 1
The Statutory and Constitutional Background in Brief	p. 10
The Issues in Three Dimensions	p. 17
A Roadmap	p. 21
How the Government Benefits Religion	p. 25
Introduction	p. 25
Founding Stories: Quests for Religious Accommodations	p. 28
Defining Re... MOREligion	p. 35
Legislatively Created Accommodations for Religion	p. 43
The Cumulative Effect of Religious Accommodations	p. 55
Conclusion	p. 68
Tax Exemption for Houses of Worship: Not a Foregone Conclusion, Yet Conditional	p. 71
Introduction	p. 71
Religion and Taxes in Colonial America and the Early American Republic	p. 72
Cementing the Federal Income Tax Exemption for Religious Organizations: Not a Foregone Conclusion	p. 92
Are the Income Tax Exemption and Contribution Deduction Tax Subsidies to Houses of Worship?	p. 103
The Prohibition on 501(c)(3) Organizations' Political Campaign Speech	p. 110
Problems Engendered by Broad, Vague, and Ambiguous Legislation and IRS Interpretations	p. 126
Conclusion	p. 145
Do the First Amendment's Religion Clauses Mandate, Permit, or Prohibit Congress's Taxing Houses of Worship?	p. 149
Introduction	p. 149
The Religion Clauses: Congress's Authority to Tax Religious Organizations	p. 152
Government Aid to Religion Factored Through Individual Choice	p. 178
Conclusion	p. 185
Free Speech and Religiously Motivated Political Campaign Speech-General Principles	p. 187
Introduction	p. 187
Modern Free Speech Jurisprudence	p. 190
The 501(c)(3) Restriction on Political Campaign Speech	p. 197
Campaign Finance Reform: Lessons for Houses of Worship	p. 204
Free Speech, Free Exercise, and the Establishment Clause	p. 230
Viewpoint Discrimination	p. 249
What Should Houses of Worship Do?	p. 254
Conclusion	p. 259
Judicial Review of the Statutory Ban on Political Campaign Speech	p. 261
Introduction	p. 261
Unconstitutional Conditions	p. 263
Three Overlapping Judicial Approaches	p. 282
Balancing Interests	p. 292
Conclusion	p. 318
Reconciling the Irreconcilable	p. 321
Introduction: Our Proposals	p. 321
Part One: Legislative Modifications to I.R.C. 501(c)(3) and 170	p. 326
Part Two: Creation of a New Tax Classification in I.R.C. 501(c)	p. 337
Part Three: Amendment of I.R.C. 527 and 4955	p. 352
Part Four: Clarity in Legislation and Regulation	p. 356
Our Proposals Compared to Other Approaches	p. 357
A Decision Awaits Congress	p. 365
Conclusion	p. 370
Appendices
Additional Tax and Nontax Benefits	p. 373
The Potential Value of the State Property Tax Deduction to Houses of Worship	p. 381
Index	p. 385
Table of Contents provided by Ingram. All Rights Reserved.

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.

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