> It just means that the government doesn't squash religious organizations as far as representation.
I'm going to assume you know that SCS is neither in the Constitution or the Bill of Rights, but was a phrase Jefferson used in a letter. What the BOR talks about is forbidding the establishment of religion, and allowing the freedom of religious practice. If we go back to the Bill of Rights itself, it says "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof." It concerns making laws to establish religion, which is different from religious expression and has nothing to do with representation. Second, they are not to prohibit the free exercise of religion.
The intent of the establishment clause was to remove the subject of religion and religious expression from the jurisdiction of the federal gov't, leaving it in the hands of the states and the people. Joseph Story, one appointed by Pres. James Madison, in his Commentaries on the Constitution (copyright 1833, book 3, chapter 44, section 1873), remarked, “the whole power over the subject of religion is left exclusively to the state governments, to be acted upon according to their own sense of justice, and the state constitutions; and the Catholic and the Protestant, the Calvinist and the Armenian, the Jew and the Infidel, may sit down at the common table of the national councils, without any inquisition into their faith, or mode of worship.” The Founders explained what they meant by the religion clauses of the First Amendment:
- Article VI, Section 5 of the Constitution: "No religious test shall ever be required as a Qualification to any Office or public Trust under the United States."
- George Mason, "Father of the Bill of Rights": "no particular sect or society of Christians ought to be favored or established by law in preference to others."
- James Madison: "The civil rights of none shall be abridged on account of religious belief or worship, nor shall any national religion be established."
- Thomas Jefferson: "I consider the [federal] government of the United States as interdicted by the Constitution from meddling with religious institutions, their doctrines, discipline, or exercise. This results not only from [the First Amendment], but from that also which reserves to the states the powers not delegated to the United States [the 10th Amendment]. Certainly, no power to prescribe any religious exercise or to assume authority in any religious discipline has been delegated to the General [federal] government. It must then rest with the states."
Taxation of religious entities has never been part of the picture in the U.S. From the Founding Fathers and through all of U.S. history, tax exemption was always perceived as a way to protect religious freedom and to keep the gov't from meddling, rewarding, or punishing various sects, practices, or even congregations. We can see in recent negations with Amazon regarding HQ2 how NY was ready to lure Amazon with all sorts of tax breaks and incentives. We can just imagine how this might play itself out with regard to religion in the US.
In 1969, Walz v. Tax Commission of the City of New York challenged the legitimacy of tax exemption for churches. The New York Court of Appeals rejected the challenge, pointing out that "courts throughout the country have long and consistently held that the exemption of such real property from taxation does not violate the Constitution of the United States." (
https://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?referer=https://www.google.com/&httpsredir=1&article=3419&context=fss_papers)
This particular article from the Yale Law Journal examines the question of whether churches should pay their fair share of gov't expenses since they are benefitting from them (pp. 1304ff.), a point you also made. The author wrestles with what defines a "fair share" and points out a number of defects in the anti-exemption argument.
> There's a difference between a non-profit and a religious non-profit as far as initial filing and yearly filing. If you want to start a non-profit, you need to file with the government and ask permission to be non-profit. If you claim you're a church, government automatically grants you permission. This is because there's no real test for what the government considers a church which is why atheist organizations are also considered churches.
This is, of course, true. It's also why the "Church" of Scientology fought for so long for exempt status.
> Here's the full famous quote from Jefferson talking about SCS
Yes, the quote is from the Danbury letter, expressing Jefferson's thoughts. As you know, it's not in any legal law or right.
> Yeah there's nothing above from the man who literally wrote "SCS" that talked about taxes. Why? Because the scope of SCS is NOT about paying taxes, it's about the actual SCS.
This is correct. But the Founding Fathers also saw fit, as an extension of their understanding of the relationship of Church and State, to give churches tax exemption.