Religion

 

Pastors to Protest IRS Rules on

Political Advocacy part:III

 


The ADF would almost certainly argue that the 1954 amendment violates the First Amendment's Free Exercise Clause, which prohibits the government from regulating religious organizations more strictly than their secular counterparts. Similarly, ADF will likely argue that the amendment violates the Religious Freedom Restoration Act, a 1993 federal statute that prohibits the federal government from imposing a "substantial burden" on a religious organization unless the government demonstrates that it must impose that burden to achieve a "compelling government interest." The ADF will also likely argue that the restriction violates the First Amendment's Free Speech Clause, which prohibits the government from regulating speech on the basis of its content. Finally, ADF might also claim that IRS enforcement of the 1954 amendment violates the First Amendment's Establishment Clause by requiring the IRS to scrutinize sermons or other religious messages, thus excessively entangling government and religion.
How might the government defend the 1954 amendment?
The government will likely defend the 1954 amendment by arguing that the rule does not violate congregations' rights under the Free Exercise Clause or RFRA because the restriction treats religious organizations just like other charitable and educational organizations. Moreover, the government would say, the restriction does not bar congregations from participating in campaigns; it only prohibits donors from making tax-deductible political contributions. Likewise, the government will likely argue, the restriction does not violate the Free Speech Clause because the restriction does not prohibit the congregations from making political statements; it only bars them from using tax-deductible donations to do so. Finally, in response to ADF's Establishment Clause argument, the government will likely argue that there is no excessive entanglement of government and religion because the IRS does not need to evaluate a sermon's theological merit to determine whether the sermon promotes a politician.
How do you think a court might evaluate these arguments?