Last updated on: 7/27/2016 | Author:

Tobin Grant, PhD Biography

Political Science Professor at Southern Illinois University
Pro to the question "Should Churches (Including Mosques, Synagogues, etc.) Remain Tax-Exempt?"

“If we tax churches, then we will need to tax all not-for-profit organizations. Government may exempt churches from property taxes and other taxes so long as they do so for other charities. There are some who argue that, as in the case of religious groups on public campuses (Rosenberger v UVA), government can’t select just religious groups to tax while leaving all other organizations like schools, women shelters, soup kitchens, and fraternal organizations tax-exempt…

To tax churches, government would need to have the (currently unconstitutional) authority to audit and regulate churches. Income is revenue minus expenses. So, to tax revenue, the government has rules about what counts as legitimate business expenses and regulations on how businesses perform their accounting. The government may also audit organizations. To do this for churches means that the government would define what is and is not legitimate and then act to ensure compliance. This raises a constitutional issue as Congress cannot make laws that affect the free exercise of religion.”

“5 Reasons We Should Never Tax Churches, Even If John Oliver Is Right,”, Aug. 26, 2015

Involvement and Affiliations:
  • Professor, Political Science, Southern Illinois University, 2012-present
  • Interim Department Chair, Political Science Department, Southern Illinois University
  • Associate Editor, Journal for the Scientific Study of Religion, 2012-present
  • Associate Professor, Southern Illinois University, 2006-2012
  • Assistant Professor, Southern Illinois University, 2001-2006
  • Graduate Research Assistant, The Ohio State University, 1997-2000
  • PhD, Political Science, The Ohio State University, 2001
  • MA, Political Science, The Ohio State University, 2001
  • BA, Political Science, Wheaton College, 1996
  • None found
Quoted in:
Pro & Con Quotes: Should Churches (Including Mosques, Synagogues, etc.) Remain Tax-Exempt?