International Center for Law and Religion Studies | Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution

Explores the taxation and exemption of churches and other religious institutions, both empirically and normatively
Reveals that churches and other religious institutions are treated diversely by the federal and state tax systems
Focuses on church-state entanglements with respect to taxing or exempting churches and other sectarian entities
Discusses improvements that can be made in legal and tax policy trade-offs, such as the protection of internal church communications and the expansion of the churches’ sales tax liabilities
A clear, balanced, and comprehensive treatment of the topic that is broadly accessible to tax policymakers, lawyers, nonlawyers, judges, tax specialists, and even those with no background in the subject