Top Pro & Con Arguments


A tax exemption is a form of subsidy, and the Constitution bars government from subsidizing religion.

William H. Rehnquist, then-Chief Justice of the US Supreme Court, declared on behalf of a unanimous court in Regan v. Taxation with Representation (1983): “Both tax exemptions and tax deductibility are a form of subsidy that is administered through the tax system. A tax exemption has much the same effect as a cash grant to the organization of the amount of tax it would have to pay on its income.” [27]

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