by jimwalton » Sun Mar 17, 2019 4:16 pm
> The first half of your reply has no relevance on any tax issues.
Correct. Not specifically. It was only to show that the intent of SCS had everything to do with non-interference of the gov't in church life.
> Tax exemption of religious entities goes back to England. It's not like England taxed its churches in the colonial period and once the US became independent, we removed those taxes.
In England, churches were state-sponsored, run, and legislated. Our FF wanted specifically to remove any gov't entanglement with religious practice.
> My points with you is that tax-exemption isn't part of SCS.
Not specifically, but my point is that the FF saw fit, as an extension of their understanding of the relationship of Church and State, to give churches tax exemption.
You're right that the SCS says nothing about taxation. Article 1, Sec. 8, Cl. 1 of the Constitution gives the Federal Gov't the right to levy taxes on whom and how they wish. As far as I know, every court challenge to the notion of the tax-exemption of churches has failed, being deemed unconstitutional not in words but in principle. If you know any different, I'll be glad to look it over.
And I found that article from the Yale Law Journal interesting. I'm curious if you skimmed it, especially from p. 1304 for a few pages.