The First Amendment to the United States Constitution prevents the government from making laws respecting an establishment of religion; prohibiting the free exercise of religion; or abridging the freedom of speech, the freedom of the press, the freedom of assembly, or the right to petition the government for redress of grievances. It was adopted on December 15, 1791, as one of the ten amendments that constitute the Bill of Rights.
Lemon v. Kurtzman, 403 U.S. 602 (1971), was a case argued before the Supreme Court of the United States. The court ruled in an 8–0 decision that Pennsylvania's Nonpublic Elementary and Secondary Education Act from 1968 was unconstitutional and in an 8–1 decision that Rhode Island's 1969 Salary Supplement Act was unconstitutional, violating the Establishment Clause of the First Amendment. The act allowed the Superintendent of Public Schools to reimburse private schools for the salaries of teachers who taught in these private elementary schools from public textbooks and with public instructional materials.
The Blaine Amendment was a failed amendment to the U.S. Constitution that would have prohibited direct government aid to educational institutions that have a religious affiliation. Most state constitutions already had such provisions, and thirty-eight of the fifty states have clauses that prohibit taxpayer funding of religious entities in their state constitutions.
Everson v. Board of Education, 330 U.S. 1 (1947), was a landmark decision of the United States Supreme Court that applied the Establishment Clause of the First Amendment to state law. Before this decision, the clause, which states, "Congress shall make no law respecting an establishment of religion", imposed limits only on the federal government, while many states continued to grant certain religious denominations legislative or effective privileges.
In United States law, the Establishment Clause of the First Amendment to the United States Constitution, together with that Amendment's Free Exercise Clause, form the constitutional right of freedom of religion. The Establishment Clause and the Free Exercise Clause together read:
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof...
A church tax is a tax collected by the state from members of some religious denominations to provide financial support of churches, such as the salaries of its clergy and to pay the operating cost of the church. Not all countries have such a tax. In some countries that do, people who are not members of a religious community are exempt from the tax; in others it is always levied, with the payer often entitled to choose who receives it, typically the state or an activity of social interest.
Aronow v. United States (1970) was a case heard by the United States Court of Appeals for the Ninth Circuit challenging the inclusion of "In God We Trust" on U.S. currency. The lawsuit alleged that a law passed by Congress requiring that "the inscription 'In God we Trust'... shall appear on all United States currency and coins" was a violation of the Establishment Clause of the First Amendment to the United States Constitution.
Fellowship of Humanity v. County of Alameda was a 1957 California Courts of Appeal case in the Fellowship of Humanity, an organization of humanists, sought a tax exemption from Alameda County, California on the ground that they used their property "solely and exclusively for religious worship." Despite the group's nontheistic beliefs, the court determined that the activities of the Fellowship of Humanity, which included weekly Sunday meetings, were analogous to the activities of theistic churches and thus entitled to an exemption.
DaimlerChrysler Corp. v. Cuno, 547 U.S. 332 (2006), is a United States Supreme Court case involving the standing of taxpayers to challenge state tax laws in federal court. The Court unanimously ruled that state taxpayers did not have standing under Article III of the United States Constitution to challenge state tax or spending decisions simply by virtue of their status as taxpayers. Chief Justice John Roberts delivered the majority opinion, which was joined by all of the justices except for Ruth Bader Ginsburg, who concurred separately.
Agostini v. Felton, 521 U.S. 203 (1997), is a landmark decision of the Supreme Court of the United States. In this case, the Court overruled its decision in Aguilar v. Felton (1985), now finding that it was not a violation of the Establishment Clause of the First Amendment for a state-sponsored education initiative to allow public school teachers to instruct at religious schools, so long as the material was secular and neutral in nature and no "excessive entanglement" between government and religion was apparent. This case is noteworthy in a broader sense as a sign of evolving judicial standards surrounding the First Amendment, and the changes that have occurred in modern Establishment Clause jurisprudence.
Texas Monthly v. Bullock, 489 U.S. 1 (1989), was a case brought before the US Supreme Court in November 1988. The case was to test the legality of a Texas statute that exempted religious publications from paying state sales tax.
Tax protesters in the United States advance a number of constitutional arguments asserting that the imposition, assessment and collection of the federal income tax violates the United States Constitution. These kinds of arguments, though related to, are distinguished from statutory and administrative arguments, which presuppose the constitutionality of the income tax, as well as from general conspiracy arguments, which are based upon the proposition that the three branches of the federal government are involved together in a deliberate, on-going campaign of deception for the purpose of defrauding individuals or entities of their wealth or profits. Although constitutional challenges to U.S. tax laws are frequently directed towards the validity and effect of the Sixteenth Amendment, assertions that the income tax violates various other provisions of the Constitution have been made as well.
Regan v. Taxation with Representation of Washington, 461 U.S. 540 (1983), was a case in which the United States Supreme Court upheld lobbying restrictions imposed on tax-exempt non-profit corporations.
Summers v. Adams, 669 F. Supp. 2d 637, was a case where the United States District Court for the District of South Carolina ruled that South Carolina's "I Believe" Act was unconstitutional for violating the Establishment Clause of the First Amendment to the United States Constitution. The law authorized the state's Department of Motor Vehicles to create a license plate that had to contain "the words 'I Believe' and a cross superimposed on a stained glass window."
The ministerial exception, sometimes known as the ecclesiastical exception, is a legal doctrine in the United States barring the application of anti-discrimination laws to religious institutions' employment of ministers or as to jobs with ministerial roles. As explained by the Supreme Court in the landmark 2012 case Hosanna-Tabor Evangelical Lutheran Church and School v. E.E.O.C., the exception is drawn from the First Amendment to the United States Constitution and serves two purposes: to safeguard the freedom of religious groups "to select their own ministers" and to prevent "government involvement in [...] ecclesiastical decisions". The first purpose is rooted in the Free Exercise Clause; the second, in the Establishment Clause. When the ministerial exception applies, it gives religious institutions an affirmative defense against lawsuits for discrimination. For example, a woman seeking to become a Catholic priest cannot sue the Catholic Church for sex discrimination over its position that women cannot be ordained as priests. The Supreme Court later elaborated on when employees qualify as ministerial – and thus how broadly the exception applies – in Our Lady of Guadalupe School v. Morrissey-Berru (2020).
Mueller v. Allen, 463 U.S. 388 (1983), was a United States Supreme Court case examining the constitutionality of a state tax deduction granted to taxpaying parents for school-related expenses, including expenses incurred from private secular and religious schools. The plaintiffs claimed that a Minnesota statute, allowing tax deductions for both public and private school expenses, had the effect of subsidizing religious instruction since parents who paid tuition to religious schools received a larger deduction than parents of public school students, who incurred no tuition expenses.
McDaniel v. Paty, 435 U.S. 618 (1978), was a United States Supreme Court case that struck down the last remaining state restriction against religious ministers holding elected office.
Corporation of Presiding Bishop v. Amos, 483 U.S. 327 (1987), is a United States Supreme Court case in which the court decided that the exemption of religious organizations from the prohibition of religious discrimination in employment in Title VII of the Civil Rights Act is constitutional. Appellee Arthur Frank Mayson worked for 16 years in an organization operated by the Church of Jesus Christ of Latter-day Saints. He was terminated from employment when he "failed to qualify for a temple recommend, that is, a certificate that he is a member of the Church and eligible to attend its temples." He filed suit in district court, arguing that his firing violated discrimination on the basis of religion in Title VII of the Civil Rights Act. The district court agreed. The case was appealed directly to the Supreme Court. The Supreme Court reversed, holding that Title VII's exemption of religious organizations from the prohibition on religious discrimination, even in secular activities, did not violate the First Amendment.
Committee for Public Education v. Nyquist, 413 U.S. 756 (1973), was a United States Supreme Court case which held New York state policies providing repair and maintenance grants to non-public schools, and tuition reimbursement or tax credits to parents of students were Establishment Clause violations. The Court found that the three New York State programs failed the primary effect prong of the Lemon test.
Tilton v. Richardson, 403 U.S. 672 (1971), was a United States Supreme Court case holding that one-time construction grants to religious colleges and universities under Title I of the Higher Education Facilities Act of 1963 do not violate the Establishment or Free Exercise clauses of the First Amendment. Applying the effect prong of the Lemon test, the Court severs and strikes down one provision of the Act that limited enforcement of secular use restrictions to a 20-year period.
