The background and pro and con arguments were written by ProCon.org staff based upon input from the following footnotes (directly referenced) and sources (used for general research and not directly referenced):
Keith S. Blair, JD, "Praying for a Tax Break: Churches Political Speech and the Loss of Section 501c3 Tax Exempt Status," Denver University Law Review, Feb. 2009
Michael Hatfield, "Ignore the Rumors—Campaigning from the Pulpit Is Okay: Thinking Past the Symbolism of Section 501(c)(3)," Notre Dame Journal of Law, Ethics & Public Policy, 2006
Independent Budget Office of the City of New York, "City’s Multitude of Property Tax Exemptions Add Up to a Wealth of Revenue Foregone," ibo.nyc.ny.us, July 15, 2011
Paul H.K. Hageman, "An Examination of Religious Tax Exemption Policy Under Section 501(c)(3) Internal Revenue Code," Valparaiso University Law Review, Winter 1983
Elizabeth Livingston, "A Bright Line Points Toward Legal Compromise: IRS Condoned Lobbying Activities for Religious Entities and Non-Profits," Rutgers Journal of Law and Religion, Spring 2008
University of Virginia Religious Freedom Page, "Walz v. Tax Commission of the City of New York, 397 U.S. 664," religiousfreedom.lib.virginia.edu (accessed Nov. 10, 2011)
Sandhya Bathija, "Mormon Might: LDS Church Leaders Have Inappropriate Government Role in Utah," Americans United for Separation of Church and State website, au.org, Jan. 27, 2009
"Senate Finance Committee, Minority Staff Review of World Changers Church International (WCCI) (Creflo and Taffi Dollar)," finance.senate.gov, Jan. 5, 2011
US Court of Appeals for the Eleventh Circuit, Commissioner of IRS v. Philip A. Driscoll and Lynn B. Driscoll, a.k.a. Donna L. Driscoll, ca11.uscourts.gov, Feb. 8, 2012
Gregory Korte and Fredreka Schouten, "Trump's Religious Freedom Order Doesn't Change Law on Political Activity," usatoday.com, May 4, 2017
Sources:
Kara Backus, "All Saints Church and the Argument for a Goal-Driven Application of Internal Revenue Service Rules for Tax-exempt Organizations," Southern California Interdisciplinary Law Journal, Winter 2008
David Barton, Original Intent: The Courts, the Constitution, & Religion, 2000
Austin Cline, "Tax Exemptions and Religion: Index of Court Decisions," atheism.about.com (accessed Oct. 26, 2011)
"God Knows – But the IRS Doesn't," The Economist, Jan. 27, 2011
Sarah A. Lindquist, "Property Tax Exemptions for the Nontraditional Church: How Do We Grant Tax Exemptions to Places of Worship and Not Amusement Parks," Florida State University Law Review, Summer 2006
Michael Rozeff, "How the Power to Tax Destroys," Ludwig von Mises Institute website, mises.org, June 29, 2005
Ray Suarez, The Holy Vote: The Politics of Faith in America, 2006
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