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Religious Institutions Establishment Clause Tax Exemptions

Orrick, Herrington & Sutcliffe LLP

Tax-Exempt Lending to Governments and Nonprofits; Bank Loans and Direct Purchases of Municipal Securities

Commercial banks and other financial institutions (“lender” or “lenders”) have historically provided financing to both governmental entities and nonprofits on a tax-exempt basis through loans and direct purchases of municipal...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

No Taxation With Religious Invocation: Seventh Circuit’s Decision to Impact Ministerial Employees

In Gaylor v. Mnuchin, the Seventh Circuit Court of Appeals recently held that a tax code exemption for religious housing of ministers does not violate the Establishment Clause of the First Amendment of the U.S. Constitution....more

Proskauer - Not for Profit/Exempt...

Parsonage Exclusion Found by Seventh Circuit to Be Constitutional

On March 15, 2019, the U.S. Court of Appeals for the Seventh Circuit held in Gaylor v. Mnuchin that the tax exemption for “ministers of the gospel” (defined below) under Section 107(2) of the Internal Revenue Code (the...more

Gray Reed

Tax Exemption For Ministers Unconstitutional?

Gray Reed on

The Western District of Wisconsin recently issued a decision that makes the parsonage exemption unconstitutional as a violation of the Establishment Clause of the US Constitution. This ruling is controversial and hotly...more

Holland & Knight LLP

Religious Institutions Update: March 2013

Holland & Knight LLP on

In this Issue: - Key Cases - Court Upholds Permitting, Licensing and Zoning Regulation of Spiritual Counselors - Non-Liturgical Navy Chaplains Denied Injunctive Relief for Statistical Imbalance in...more

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