These are fascinating questions.  Indeed, it may be that if the law prevents 
the exercise of conscience, then  - at least with respect to certain claims 
concerning complicity with evil - there is no violation of conscience after 
all.  Would conscience would demand civil disobedience and, if not, as Eugene 
suggests, is there nonetheless an injury (to conscience?) that we should 
recognize as a serious loss?

Speaking specifically on the question of Catholic opposition to the 
contraception mandate, Thomas Joseph White and R.R. Reno wrote on this issue in 
the November 2012 issue of First Things, in an article that included the 
following observations (note the "when possible" and "available steps" caveats):

"one principle is clear: We should always seek to withdraw support and reduce 
material cooperation when possible. The failure to do so sends a message. It 
suggests that our material cooperation flows from assent, all the more so when 
we do not take the available steps to disentangle ourselves."

Thomas Joseph White and R. R. Reno, A Mandate to Disobey, 
http://www.firstthings.com/article/2012/09/a-mandate-to-disobey

Dan Conkle
Maurer School of Law
Indiana University Bloomington

From: religionlaw-boun...@lists.ucla.edu 
[mailto:religionlaw-boun...@lists.ucla.edu] On Behalf Of Volokh, Eugene
Sent: Wednesday, November 27, 2013 12:57 AM
To: Law & Religion issues for Law Academics (religionlaw@lists.ucla.edu)
Subject: The ability to practice one's religion

                Let me ask a different question about the contraceptive 
mandate, and one that I should stress is not relevant under RFRA; it's more a 
question of how exemptions should be crafted.

                I often here variants of the following argument for Hobby Lobby 
and similar companies:  People shouldn't have to abandon their ability to 
follow their religions as a price of going into business.  And I sympathize 
with that argument at a general level.  I also think that, if an employer 
sincerely believes that it's wrong to even buy policies that coverage, say, 
abortifacents, then requiring the employer to do so imposes a substantial 
burden.  And this is so even if the employer doesn't believe that it's wrong to 
pay taxes that pay for abortions (as taxes do in some states, and I suspect in 
some measure at the federal level, too).  As Thomas v. Review Bd. made clear, 
religious observers necessarily draw lines about when participation in 
something becomes sinful complicity, and courts can't second-guess such sincere 
lines.

                At the same time, the fact is that the law does require 
Americans to pay taxes.  People who really oppose abortion already have to 
somehow reconcile themselves to living in a country in which taxes sometimes go 
to pay for abortions.  They have to somehow reconcile themselves to the 
possibility that the salaries they pay their employees sometimes go to pay for 
abortions.

Indeed, I suspect that the lines that many opponents of abortion do draw are 
influenced by the places that they are told (by the law or by society) they 
cannot draw the line.  There aren't a lot of people who draw the line in a 
place which bans them from paying their taxes when those taxes can be used to 
help fund abortion; but maybe that's precisely because they know that, if they 
draw the line there, they'll go to jail.

I wonder whether, if employers were told that buying insurance policies for 
employees will be treated by the law the same as paying taxes - a 
government-imposed requirement to pay money - then nearly all employers would 
come around to drawing the line at a different place (e.g., at a place where 
they think it sinful to, for instance, perform abortions or allow abortions on 
their physical property, but not to buy insurance policies that cover 
abortifacents).  Should that matter to us?  Should we think that, just as not 
that much has been lost in forcing everyone (not just businesspeople but 
everyone) to pay taxes that go to things that they may see are sinful, not that 
much would be lost in imposing similar obligations to pay employee benefits 
that cover things that the employers may see are sinful?  Or should we think 
that a great deal has indeed been lost - though necessarily so - in denying 
exemptions to religious tax objectors, and that still more will be lots (and 
without as much pressing necessity) in denying exemptions to religious 
insurance payment objectors?

Eugene
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