The U.S. Supreme Court recently ruled unanimously in favor of a religious organization in a major tax exemption case.  

Wisconsin officials had denied Catholic Charities a tax exemption because, according to the Wisconsin Supreme Court, the organization’s activities suggested it was “not operated primarily for religious purposes.” However, every justice on the nation’s highest court realized Wisconsin’s position was an offense to the First Amendment. 

Writing for the court, Justice Sonia Sotomayor declared that Wisconsin’s actions could not survive constitutional scrutiny. The state was wrong to disfavor Catholic Charities simply because it did not proselytize or serve only Catholics as it carried out faith-fueled works of charity.  

“A law that differentiates between religions along theological lines is textbook denominational discrimination,” she wrote.  

Emphasizing the fundamental importance of the government staying neutral between religions, Sotomayor added, “There may be hard calls to make in policing that rule, but this is not one.” 

Of note, in an amicus brief, ECFA and several colleagues had similarly highlighted the very basic constitutional offenses in this case. We argued that Wisconsin was violating the First Amendment’s prohibitions on both establishment of religion and infringement on religious free exercise.  

“A religiosity test which requires government officials to determine whether an activity (or purpose) is sufficiently religious sets government officials adrift in a sea of subjective religious determinations which they have no constitutional competence or authority to navigate,” we declared. 

ECFA will continue to monitor such First Amendment and tax exemption cases in the courts. For now, we can be grateful. As Becket’s Eric Rassbach, representing Catholic Charities, said, “Today, the Court resoundingly reaffirmed a fundamental truth of our constitutional order: the First Amendment protects all religious beliefs, not just those the government favors.”