I was referring to special rules for sermons as opposed to public speeches by 
the leaders of Planned Parenthood or the NRA.

Best,

Eric

Sent from my iPhone

On May 4, 2017, at 9:20 PM, Laycock, H Douglas (hdl5c) 
<hd...@virginia.edu<mailto:hd...@virginia.edu>> wrote:


The pending bills to amend the Johnson Amendment would apply to religious and 
secular charities alike.



Douglas Laycock
Robert E. Scott Distinguished Professor of Law
University of Virginia
580 Massie Road
Charlottesville, VA 22903
434-243-8546
________________________________
From: 
religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu> 
[religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu>] 
on behalf of Eric J Segall [eseg...@gsu.edu<mailto:eseg...@gsu.edu>]
Sent: Thursday, May 04, 2017 9:03 PM
To: Law & Religion issues for Law Academics
Subject: Re: Johnson Amendment E.O.

I am new to this issue so pardon what might be an ignorant question. The 
government says to most non-profits if you want special tax treatment, you must 
give up certain rights to political speech. If that is constitutional, it seems 
like the government could say to churches if you want special tax treatment, 
you too must give up the exact political speech rights. Why in the world would 
we privilege political speech by churches over political speech by 
non-churches? Leaving aside EC and EP concerns, that seems plainly wrong.

Best,

Eric

Sent from my iPhone

On May 4, 2017, at 8:09 PM, Ira Lupu 
<icl...@law.gwu.edu<mailto:icl...@law.gwu.edu>> wrote:

I am wondering how far Tom's notion of privilege for sermons (compared with all 
other communications by leaders of non-profit groups or entities) can be 
carried.  Does anyone think that a clergyman, speaking in a sermon, has a 
privilege to defame a third party who is not a member of, or in any other 
relationship to, the worship community?  How about to incite imminent violence, 
or to threaten others with violence?  If there are no "sermon" privileges with 
respect to these speech wrongs, why should we treat differently those sermons 
that demonstrate a violation of the terms of tax exempt status? (The 
"ministerial exception" does not rest on a speech privilege, but let's not 
rehash all of that in this thread.) There is no justification for allowing tax 
deductible contributions to support political advocacy by paid clergy on any 
terms different from what is allowed to comparable spokespersons for secular 
non-profits. Indeed, Texas Monthly strongly suggests there is a constitutional 
bar on any such religious privilege in the substance of tax treatment,

I am completely mindful of the concerns about spying on clergy, sending into 
worship services agents wearing a wire, etc.  But so is the IRS.  And, as I 
recall, leading academics have suggested that infiltration of and spying on 
mosques in America is completely justified by the dangers of terrorism. I think 
that would be a presumptively terrible idea, but the relevant standards should 
be no different for a mosque as compared to a meeting of the White Nationalist 
Party.

On Thu, May 4, 2017 at 5:04 PM, Berg, Thomas C. 
<tcb...@stthomas.edu<mailto:tcb...@stthomas.edu>> wrote:

Alan, do you think that "there can no special protection for religious speech" 
always trumps "don't delve into the content of clergy communications"? The 
rejection of clergy malpractice claims, which is thought to rest on 1st 
Amendment grounds, is a special protection for clergy communications and not 
communications by other counselors. Why don't ministers' sermons likewise fit 
into the zone where there is special concern for non-interference?


-----------------------------------------
Thomas C. Berg
James L. Oberstar Professor of Law and Public Policy
University of St. Thomas School of Law
MSL 400, 1000 LaSalle Avenue
Minneapolis, MN   55403-2015
Phone: 651 962 4918
Fax: 651 962 4881
E-mail: 
tcb...@stthomas.edu<https://na01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fmail.stthomas.edu%2Fowa%2Fredir.aspx%3FC%3D6b610058a5ad42118976395f869e05d3%26URL%3Dmailto%253atcberg%2540stthomas.edu&data=02%7C01%7Cesegall%40gsu.edu%7C65a76881c98f4005692508d4934af199%7C515ad73d8d5e4169895c9789dc742a70%7C0%7C0%7C636295397473530238&sdata=N7JJIM1E91%2BY5JrCb8HFNhbwLpAkCO7NCiBXt7D0lwI%3D&reserved=0>
SSRN: 
http://ssrn.com/author=261564<https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fssrn.com%2Fauthor%3D261564&data=02%7C01%7Cesegall%40gsu.edu%7C65a76881c98f4005692508d4934af199%7C515ad73d8d5e4169895c9789dc742a70%7C0%7C0%7C636295397473530238&sdata=VcxvNDICm4MfErhl8TfBN4hPSNC4fR3NXFNYQc8oDKE%3D&reserved=0>
Weblog: http://www.mirrorofjustice.blogs.com 
<https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.mirrorofjustice.blogs.com&data=02%7C01%7Cesegall%40gsu.edu%7C65a76881c98f4005692508d4934af199%7C515ad73d8d5e4169895c9789dc742a70%7C0%7C0%7C636295397473530238&sdata=eAw3%2BZ7F3WA6cE7sAuUlXMMCvCnjB1yxmOQ12UiMqxQ%3D&reserved=0>
-----------------------------------------------------------------------------
________________________________
From: 
religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu> 
<religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu>> 
on behalf of Alan E Brownstein 
<aebrownst...@ucdavis.edu<mailto:aebrownst...@ucdavis.edu>>
Sent: Thursday, May 4, 2017 2:01:34 PM
To: Law & Religion issues for Law Academics
Subject: Re: Johnson Amendment E.O.


I understand the concern that content-based constraints prohibiting the 
endorsement of candidates during sermons by clergy during worship services 
interfere with religious liberty. But it is also the case that such speech is a 
distinctive religious voice on electoral choices by the polity. The Court has 
held repeatedly that religious speech constitutes a viewpoint and that 
discrimination against such speech constitutes viewpoint discrimination -- even 
if the speech is expressed in an activity that is essentially a worship 
service. (Good News Club etc.)


The prohibition against viewpoint discrimination has to be applied in an 
even-handed way. If discrimination against religious speech is unconstitutional 
viewpoint discrimination, discrimination in favor of religious speech has to be 
unconstitutional viewpoint discrimination as well.


Religion cannot be some kind of constitutional chameleon that is a viewpoint of 
speech when it is disfavored by discriminatory speech restrictions but is not a 
viewpoint of speech when it is favored by discriminatory speech regulations. 
Thus, any order that required the IRS to enforce speech regulations less 
rigorously for religious speakers and institutions than secular speakers and 
institutions should constitute viewpoint discrimination on its face and be 
subject to strict scrutiny review. (And then, of course, there are 
establishment clause concerns.)


As to the policy issues raised by legislation to limit the Johnson Amendment, 
Rabbi Saperstein's arguments are persuasive, but probably understate the 
consequences of a formal change in this tax provision. Sermons are broadcast 
today. Religious groups engage in door to door proselytizing. Many houses of 
worship have large signs communicating religious messages to the community. 
Religious institutions communicate through social media to their congregants 
and to the general public. All of this is done in the ordinary course of their 
activities. All of these actions could be employed to support candidates during 
an election.


Further, there is a reason so many clergy oppose tampering with the Amendment. 
They do not want their houses of worship and institutions transformed and 
divided by partisan politics. And they know that once some congregations in 
their communities start to endorse candidates, it will be difficult for others 
to remain silent and cede the public election square exclusively to other 
faiths.


Shameless plug. 
https://www.usnews.com/opinion/debate-club/articles/2017-02-10/congress-should-think-hard-before-repealing-the-johnson-amendment<https://na01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.usnews.com%2Fopinion%2Fdebate-club%2Farticles%2F2017-02-10%2Fcongress-should-think-hard-before-repealing-the-johnson-amendment&data=02%7C01%7Cesegall%40gsu.edu%7C65a76881c98f4005692508d4934af199%7C515ad73d8d5e4169895c9789dc742a70%7C0%7C0%7C636295397473530238&sdata=DWuE11650gg5C0Ja95yI6jYlNIR70JDYURTj5wz%2FmII%3D&reserved=0>


Alan Brownstein




________________________________
From: 
religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu> 
<religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu>> 
on behalf of Laycock, H Douglas (hdl5c) 
<hd...@virginia.edu<mailto:hd...@virginia.edu>>
Sent: Thursday, May 4, 2017 9:05:52 AM
To: Law & Religion issues for Law Academics
Subject: RE: Johnson Amendment E.O.


Those are troubling hypotheticals. I don't think they are as troubling as 
telling a minister, priest, or rabbi what he can preach about.



If it's just a front that does nothing but politics, it is not covered by the 
bills to exempt endorsements in the ordinary course of the organization’s 
activities and with no more than a de minimis marginal cost. There has to be 
some other ordinary activity that the political speech is in the course of. The 
phone bank is not in the ordinary course of the church’s activities. And that 
requirement could be strengthened, although enforcement might be difficult.



The bona fide religious, educational, or charitable purpose puts some 
constraints on hijacking it just for political purposes; many of the folks 
involved for the original purpose get resentful and leave. I assume that's why 
churches don't do all the things they could do now. They don't create church 
PACs, although they could, and I don't hear stories of them doing the sorts of 
things David imagines, although enforcement is lax.



Which is not to say that there wouldn’t be occasional abuses; some are probably 
inevitable.





Douglas Laycock

Robert E. Scott Distinguished Professor of Law

University of Virginia Law School

580 Massie Road

Charlottesville, VA 22903

434-243-8546



From: 
religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu> 
[mailto:religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu>]
 On Behalf Of Marty Lederman
Sent: Thursday, May 4, 2017 11:54 AM
To: Law & Religion issues for Law Academics 
<religionlaw@lists.ucla.edu<mailto:religionlaw@lists.ucla.edu>>
Subject: Re: Johnson Amendment E.O.



Just came across this from David Saperstein’s 
testimony<https://na01.safelinks.protection.outlook.com/?url=https%3A%2F%2Foversight.house.gov%2Fwp-content%2Fuploads%2F2017%2F05%2FSaperstein_Testimony_05042017.pdf&data=02%7C01%7Cesegall%40gsu.edu%7C65a76881c98f4005692508d4934af199%7C515ad73d8d5e4169895c9789dc742a70%7C0%7C1%7C636295397473530238&sdata=dlg4y6FG8vdy3qKdpen%2FfCB74mvChX55%2BtEQll1byOc%3D&reserved=0>
 today.  He makes the point much better than I did--I would only add that 
virtually all of his hypos could be extended beyond the church, to countless 
activities of all 501(c)(3) organizations:

Let me offer some hypotheticals of the implications of a proposal that says any 
statement is allowed that does not involve extra expenses:



Suppose instead of one sermon, in every scheduled sermon for the half-year 
running up to the election, the pastor(s) endorses various candidates and 
reiterates those endorsements?



Suppose in every regular bulletin and regular email over those six months, the 
pastor or church leaders focus on endorsements of a party or a candidate(s)?



Suppose with the costs of local calls being de minimis these days, they allow 
their phones to be used for campaign phone banks?



Suppose a church has their congregants fill out cards for the offerings for 
later tax verification (putting their money and card in an envelope which they 
hand in) — and the church then adds envelopes and cards to fill out for 
contributions to the candidates they endorse and collect those with the 
offerings and someone from the campaign comes by every week and collects them.



Or suppose the President of Notre Dame or Catholic University adds a single 
sentence to their regular email to their scores of thousands of alumni : “I 
believe based on sound religious reasoning you should all vote for Candidate A 
and oppose Candidate B.”



Certainly de minimis but is that how tax deductible money should be used? In 
each of these there is no extra funding bulletins or emails, collecting 
offerings) what they would normally do.



Are proponents of this legislation arguing that although you might disapprove 
on other grounds, that as far as the law is concerned, this ought to be allowed 
because it really doesn’t constitute using tax exempt and tax deductible 
funding for partisan political purposes? What is the cumulative value of the 
salaries and the overhead of the congregation in making this electioneering 
possible? If the church is funded by tax deductible contributions, are not 
these contributions subsidizing this electoral activity? If the church has the 
benefit of tax exemption to support its eleomosynary work, does not the tax 
exemption support everything the church does including its endorsement 
activities? Everything about the church is subsidized by tax exempt and tax 
deductible money. And that is as true of one sermon as six months of sermons; 
of one bulletin as six months of bulletins.





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F. Elwood & Eleanor Davis Professor of Law, Emeritus
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