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Cases by Topic Group
Statutory Exemptions for Religious Persons/Entities, Sorted by Case Name, Click here to sort by Year.

Case Name YearDecision of the CourtTopic Group(s)   
Coit v. Green, 404 U.S. 997 (summarily aff'd)1971Upholding IRS revocation of tax exemption on basis of racially exclusionary policies. Race and Religion

Statutory Exemptions for Religious Persons/Entities

Tax Exemptions


 
Corporation of Presiding Bishop of the Church of Jesus Christ of Latter-day Saints v. Amos, 483 U.S. 3271987Upheld religious discrimination exemption in Title VII for religious organizations. Statutory Exemptions for Religious Persons/Entities


 
Crane v. Johnson, 242 U.S. 3391917Conviction of nonreligious "drugless practitioner" of medicine for failure to obtain license was not violative of Equal Protection Clause notwithstanding Christian Science practitioners rendering " treatment by prayer" were not licensed. Statutory Exemptions for Religious Persons/Entities


 
Cutter v. Wilkinson, 544 U.S. 7092005Religious Land Use and Institutionalized Persons Act requiring states to accommodate religious practices of prison inmates not a preference for religion that violates Establishment Clause. Religious Land Use and Institutionalized Persons Act

Statutory Exemptions for Religious Persons/Entities


 
Diffenderfer v. Central Baptist Church, 404 U.S. 41 (per curiam)1972Challenge to property tax exemption for church parking lot used for commercial purposes is moot due to change in statute. Statutory Exemptions for Religious Persons/Entities

Tax Exemptions


 
Gonzales v. O Centro Espirita Beneficente Uniao Do Vegetal, 126 S.Ct. 12112006RFRA construed to afford preliminary protection to religious sect's importation and use of hallucinogen in religious sacrament. Religious Freedom Restoration Act

Statutory Exemptions for Religious Persons/Entities


 
Walz v. Tax Comm'n, 397 U.S. 6641970Upheld property tax exemption for churches. Statutory Exemptions for Religious Persons/Entities

Tax Exemptions


Except for those entries preceded by an asterisk, Professor Carl H. Esbeck, Isabelle Wade and Paul C. Lyda Professor of Law, University of Missouri-Columbia prepared and copyrighted the text under the column entitled "Decision of the Court." L. Martin Nussbaum, co-chair of the Rothgerber Johnson & Lyons Religious Institutions Group prepared the text under the column entitled "Decision of the Court" which is preceded by an asterisk. The Rothgerber Johnson & Lyons LLP Religious Institutions Group gratefully acknowledges Professor Esbeck's permission to reprint the text which he prepared.

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