IRS Receives Comments On Proposed Church Audit Rule Change

Today's BNA Daily Report for Executives [subscription required] summarizes four sets of comments the Internal Revenue Service has received on proposed changes in its Regulation governing which official has authority to authorize church tax inquiries. (See prior posting.) The proposal is designed to clarify the confusion over who has that authority after a 1998 IRS reorganization. Comments from D.C. attorney Marcus Owens object to the IRS conclusion that the authority should be given to the Director of Exempt Organizations. He urges that the authority should be vested in an official who has experience in making high-level sensitive policy decisions and who does not have church tax compliance as a significant part of his responsibilities.

Recent Articles of Interest

From SSRN:

• Roberta Rosenthal Kwall, Book Review: Intellectual Property Law and Jewish Law: A Comparative Perspective on Absolutism, (Yale J. Law & Humanities, Vol. 22, 2010).
• Susan J. Stabile, Vocation, Formation and the Next Generation: The Role of Catholic Law Schools in Light of Catholic Social Thought, (Villanova Journal of Catholic Social Thought, Forthcoming).
• László Blutman, In Search of a Legal Definition of Religion, (Americana, Vol. V, No. 1, Spring 2009).
• Robert F. Blomquist, Beyond Historical Blushing: A Plea for Constitutional Intelligence, (2009 Cardozo L. Rev. de novo 244).

From SmartCILP:

• Brian Bloch, Creating a Faith-Based Conflict Management System, 14 Harvard Negotiation Law Review 249-270 (2009).
• Samantha Crane, Book Review, (Reviewing Carol Gilligan and David A.J. Richards, The Deepening Darkness: Patriarchy, Resistance, & Democracy's Future), 32 Harvard Journal of Law & Gender 505-533 (2009).
• Douglas NeJaime, Inclusion, Accommodation, and Recognition: Accounting for Differences Based on Religion and Sexual Orientation, 32 Harvard Journal of Law & Gender 303-381 (2009).
• Mark Strasser, When Churches Divide: On Neutrality, Deference, and Unpredictability, 32 Hamline Law Review 427-475 (2009).

British MPs Want Christian References Removed From Constitutions of Territories

Sunday's London Mail reports on efforts by the Foreign Affairs Committee of Britain's Parliament to have references to Christianity removed from the Preambles of the Constitutions of two British territories. Beginning in 1999, the British Foreign Office initiated efforts to have territories under British sovereignty update their Constitutions. However, when Parliament's Foreign Affairs Committee saw the redrafts from two territories, it raised objections. On the Cayman Islands draft, the Committee wrote in a letter to the Commonwealth Office:

we consider it inappropriate that both the preamble and the main text contain specific reference to the Christian religion and "Christian values". This gives the impression, even if it is a misleading one, that Christians will be granted more favourable treatment under the Constitution than people of other faiths or of none. Second, we regret the absence of explicit mention of sexual orientation as a prohibited ground for discrimination in clause 16.

In examining the draft of the proposed Constitution from St. Helena, Ascension Island and Tristan da Cunha, the Committee objected to a reference to "Christian and family values" in the Preamble. However in a letter, the Commonwealth Office said that other provisions in the document assure protections against religious discrimination. Meanwhile church leaders in Britain criticized Parliament for its concern with "spurious political correctness."

U.S. Attorney General Speaks On Hate Crimes

U.S. Attorney General Eric Holder addressed the Anti-Defamation League's 2009 American Heritage Dinner in Las Vegas Saturday night. His address (full text) focused primarily on hate crimes, including anti-Semitism which is one of the ADL's primary concerns. Holder hailed the fact that expanded hate crimes legislation is about to pass in Congress. (See prior posting.) He said that "on the day that it becomes law, we will hasten to begin using it." Then focusing on problems being faced by Muslim-Americans, he said:

Crimes against Muslims and those perceived to be Muslim have escalated dramatically since September 11th. Some hate-mongers seem to have adopted the twisted logic that an attack on innocents can somehow be avenged by another attack on innocents.... I have heard from Muslim Americans who feel uneasy about their relationship with our government, who feel isolated and discriminated against by law enforcement. They report feeling denied the full rights of citizenship and also, just as importantly, the full responsibilities of citizenship.

I realize that we can become emotionally overwhelmed by acts of terror committed in the name of Islam. We can, perhaps, fail to see that virtually all Muslim Americans are, just like us, trying to do what all Americans wish to do - lead fulfilling, honorable lives, raise their children, love their families, support their communities, and serve their country. The tension that arises among citizens of different faiths, and between government and citizens of a particular faith, is unacceptable to me. It is inconsistent with what America is all about.

Cyprus Benefits From No Civil Marriage Laws In Israel and Lebanon

AP yesterday reported on the thriving civil marriage industry in Cyprus, catering to residents of Israel and residents of Lebanon. In both of those countries, civil marriage does not exist and religious authorities will not perform interfaith marriages. In Israel the Orthodox rabbinate is particularly strict in determining who is Jewish for purposes of marriage. Last year, 523 couples from Lebanon and 1,533 from Israel were married in Cyprus.

9th Circuit: Names of Referendum Petition Signers Can Be Released

Last month, a federal district court in Washington state enjoined release of the names of individuals who signed petitions supporting a referendum to overturn a recently-enacted state domestic partnership law. The Public Records Act request for the documents had been filed by two gay rights groups that wanted to be able to contact the signers to complain about their support for the referendum. (See prior posting.) In an order issued last Thursday, the 9th Circuit in John Doe #1 v. Ried, (9th Cir., Oct, 15, 2009), cleared the way for release of the names, holding that the district court had relied on an "incorrect legal standard" in granting the preliminary injunction. It said that "an opinion setting forth the reasons for the court’s reversal of the Preliminary Injunction Order shall be issued expeditiously and in due course." The Seattle Times reported Thursday that Protect Marriage Washington, the group supporting the referendum, will seek en banc review of the 3-judge panel's reversal of the injunction. Meanwhile, according to the Seattle Post-Intelligencer, there is still a temporary restraining order outstanding from a state court barring release of the information about petition signers. [Thanks to Alliance Alert for the lead.]

Canadian Court Decides Dispute Between Church Factions Over Control of Funds

Ethiopian Orthodox Church of Canada v. Hohite Semay St. Mary Ethiopian Orthodox Tewahido Church, (BC Sup. Ct., Oct. 9, 2009), involved a dispute over which of two factions in a Vancouver congregation in the Canadian province of British Columbia was entitled to control over $280,000 of church funds. The congregation was made up primarily of immigrants from Ethiopia and Eritrea whose first language is Amharic. The dispute grew out of the firing of the congregation's priest and inaccurate corporate filings when the congregation was created that had initially registered the congregation in the name of the Toronto-based Ethiopian Orthodox Church of Canada. That Church, as plaintiff, is aligned with the smaller of the two factions in the congregation. The British Columbia Supreme Court (as a trial court) held: "the conduct of the parties shows that there was never any intention that the funds raised by and for the benefit of members of the Vancouver Church were for the beneficial ownership of the plaintiff.... The plaintiff is not, and never was, the owner of the funds at issue."

Recent Prisoner Free Exercise Cases

In Putzer v. Donnelly, 2009 U.S. Dist. LEXIS 94467 (D NV, Oct. 9, 2009), a federal district court adopted a magistrate's recommendation to deny a preliminary injunction (2009 U.S. Dist. LEXIS 94472, Aug. 17, 2009). A Jewish prisoner, alleging RLUIPA and 1st Amendment violations, objected that he was not permitted to attend a candle-lighting ceremony on Friday evenings just before sundown, in celebration of the Sabbath.

In Albrecht v. Williams, 2009 U.S. Dist. LEXIS 95070 (D NJ, Oct. 13, 2009), a New Jersey federal magistrate judge found that there were factual disputes that precluded summaryjudgement for either side ina suit by a Catholic prisoner who complained that he was disciplined for refusing to work at his prison job on Sundays, while accommodations were made for Jews, Muslims and Seventh Day Adventists to avoid work on their Sabbaths.

In Henderson v. Hubbard, 2009 U.S. Dist. LEXIS 95652 (ED CA, Sept. 25, 2009), a California federal district court refused to issue a preliminary injunction granting a Muslim prisoner conjugal visits. Plaintiff claimed that his religious faith mandates sexual intercourse with his spouse.

In Nixon v. Brown, 2009 U.S. Dist. LEXIS 95610 (SD FL, Oct. 14, 2009), a Florida federal district court adopted a magistrate's recommendations (2009 U.S. Dist. LEXIS 95615, Sept. 18, 2009) finding that a former prisoner sufficiently stated a claim that he was prevented from worshiping and that his Kufi cap was confiscated. However his claim for declaratory and injunctive relief is now moot and he is not entitled to recover damages for emothonal injury unaccompanied by physical injury.

In State of Vermont v. Hall, (VT Sup. Ct., Oct. 8, 2009), the Vermont Supreme Court held that an inmate's free exercise rights are not violated by requiring him to submit a DNA sample.

Tax Liens Complicate Efforts To Reform FLDS UEP Trust

Saturday's Salt Lake (UT) Tribune reports that growing numbers of tax liens are complicating the work of the Utah court-appointed trustee of the FLDS United Effort Plan Trust. The trust holds land in Colorado City, AZ and Hildale, UT on which FLDS members, many in polygamous relationships, live. A combination of misunderstandings, disagreements and complexity has led to taxes not being paid on many properties in Colorado City, as trustee Bruce Wissan still seeks to remove the religious elements from the trust and allocate some land to former FLDS members who left or were expelled from the Church. (See prior posting.) Tax liens have been filed on homes, businesses and school buildings, vacant land and a 54-acre community park and zoo. In February, tax liens on 35 large communal properties were sold at auction, giving the buyers the right to foreclose if back taxes are not paid within three years. Part of the problem is that non-FLDS members placed on land by the trustee have not paid their share of communal taxes. Also Wissan has not applied for tax exemptions for some of the properties that previously had exemptions. Furthermore, some tax lien sales stem from unpaid taxes on only a small portion of a communal lot.

UPDATE: Sunday's Dallas Morning News has a long article that more broadly reviews the unexpected problems being faced being faced by the state of Utah in its attempts to reform the UEP Trust.

Canadian Court Hands Down Decision In Botched Ritual Circumcision Case

In Canada, the Supreme Court of British Columbia (which is the province's superior trial court) this week ruled that the Crown had proved the elements of criminal negligence in the case of a man who performed a botched ritual circumcision on his 4-year old son. It ruled that the defense can now proceed with its claim that the father is entitled to a constitutional exemption because the circumcision was motivated by defendant's desire to fulfill his religious duty. The opinion in Regina v. D.J.W., (BC Sup. Ct., Oct. 14, 2009), contains rather graphic descriptions of the facts underlying the case.

The exact nature of the accused's religious beliefs is not clear. He is not Jewish, but follows both the Old and New Testaments of the Bible. He believed that it was necessary to circumcise his son before Passover. Counsel argued that defendant was entitled to relief in the nature of a constitutional exemption under s. 24(1) of the Charter of Rights and Freedoms. Wednesday's Vancouver Sun reports on the decision.

British National Party Agrees To Eliminate Racial Membership Limits

Thursday's London Telegraph reports that the British National Party has agreed to settle a complaint brought against it in August by Britain's Equality and Human Rights Commission. The party's Constitution (full text) limits membership to those who descend from indigenous Caucasian British ethnic groups. The Commission charged that this violates Britain's Race Relations Act. (EHRC Letter Before Claim to BNP). In settling the case, the BNP has agreed to use "all reasonable endeavours" to revise its constitution to eliminate discrimination on the basis of "protected characteristics" including race, gender and religious belief. The court gave party leader Nick Griffin ten days to submit a signed agreement undertaking to present party members with a revised constitution at the BNP's general meeting next month.

Plaintiff Who Challenged Teacher's Remarks Now Speaks At Republican Fund Raisers

Earlier this year, California high school student Chad Farnan and his parents won a mixed victory in a lawsuit against Chad's former high school history teacher James Corbett. They alleged that Corbett made comments in class hostile to religion, particularly to Christianity. A federal court found that one of the teacher's comments violated the Establishment Clause, but on various grounds denied any sort of relief. (See prior posting.) Now, according to yesterday's Orange County (CA) Register, 17-year old Farnan is speaking at fund raisers for Republican candidates. At an event for Shawn Black, a candidate for the 70th Assembly District in Orange County, Farnan told the audience: "Now is the time to fight back, so our rights as Christians and conservatives can be taken back." The fundraiser's master of ceremonies told the audience: "We need to pray for [Farnan] because he is under attack for his faith." The Capistrano Valley High School senior has given about ten fund raising speeches since May.

Group Challenges Constitutionality of IRS Parsonage Allowance Provisions

The Freedom from Religion Foundation and 21 of its members, represented by Michael Newdow, filed a federal lawsuit today challenging the constitutionality of two provisions of the Internal Revenue Code that give special tax deductions to "ministers of the gospel." the complaint (full text) in Freedom from Religion Foundation v. Geithner, (ED CA, filed 10/16/ 2009) alleges that Sections 107 and 265(a)(6) of the Revenue Code violate the Establishment Clause by discriminating against secular organizations and excessively entangling the government with religion because determinations whether the sections apply turn on religious criteria and inquiries.

Section 107 exempts from income the rental value of a parsonage, or the amount of a parsonage allowance, furnished to a "minister of the gospel." Section 265(a)(6) allows a minister of the gospel to claim deductions interest and property taxes, even though the money used to pay such amounts was received from a church in the form of a tax-exempt §107 allowance. The concern is not a literal interpretation of "minister of the gospel"-- courts have not limited application of these IRS regulations to Christian denominations. (Background). Instead the objection is to the requirement that to be deductible, the parsonage allowance must be received as compensation for service performed in the exercise of a religious ministry. This requires an examination of whether the clergy person is performing religious worship or conducting the activities of a religious organization.

The lawsuit also challenges Sections 17131.6 and 17280(d)(2) of the California Revenue and Taxation Code which track the federal provisions being challenged. ABC News 10 reported on the lawsuit.

Colbert's Satirical Review of Arguments In Sunrise Rock Cross Case

There has been much commentary on last week's oral arguments before the Supreme Court in Salazar v. Buono-- the case involving the Sunrise Rock Cross located in the Mojave Preserve war memorial . (See prior posting.) In paticular pundits have focused on Justice Scalia's questioning. (St. Louis Post Dispatch.) Stephen Colbert's satirical take on the arguments is among the more interesting reactions to Scalia. Thanks to Don Byrd for pointing out this video clip:

The Colbert Report	Mon - Thurs 11:30pm / 10:30c
The Word - Symbol-Minded
http://www.colbertnation.com/
Colbert Report Full Episodes Political Humor Michael Moore

President Attends White House Diwali Celebration

According to the Washington Post, on Wednesday, President Obama became the first U.S. President to attend a celebration of the Diwali holiday in the White House. While the White House Diwali celebration tradition began during the George W. Bush Administration, previously only cabinet members and White House staff attended. Diwali is celebrated by Hindus, Sikhs, Jains and Buddhists, although with different traditions in each religion. The White House blog has also posted an account of the President's participation in the ceremony, along with a video greeting extending holiday wishes. At the ceremony the President lit the White House diya (earthen lamp) which is traditional for the festival. He also signed an executive order (full text)reestablishing the Initiative on Asian Americans and Pacific Islanders and setting up an Advisory Committee on Asian Americans and Pacific Islanders.

Supreme Court Hears Arguments On Attorneys' Fees In Civil Rights Cases

The U.S. Supreme Court Wednesday heard oral arguments in a case that could have important implications for the recovery of attorneys' fees by prevailing parties who assert Free Exercise claims against state and local governments. Perdue v. Kenny A. is an appeal from an 11th Circuit decision that raises the question of whether attorneys' fees awarded under 42 USC Sec. 1988 can be enhanced based solely on the quality of performance and results obtained in the litigation. The attorney fee provisions of Sec. 1988 apply to actions under Sec. 1983, under RFRA and under RLUIPA. SCOTUS Wiki has background on the case and links to all the briefs as well as the 11th Circuit opinion below. The Supreme Court has posted the full transcript of the argument. SCOTUSBlog carried a summary of the arguments.

USCIRF Urges Secretary of State To Press Iran On Religious Freedom

The U.S. Commission on International Religious Freedom on Tuesday wrote Secretary of State Hillary Clinton (full text of letter) urging her to press Iran on its human rights and religious freedom record as the U.S. pursues talks over Iran's nuclear program. Iran has been designated a "country of particular concern" under the International Religious Freedom Act (IRFA) since 1999. (See prior posting.) USCIRF letter recommends that the U.S. impose sanctions on Iran under the IRFA by barring entry entry into the United States and freezing the assets of Iranian government officials who have engaged in particularly severe religious freedom violations.

NY City Council Candidate Is a Neopagan Priest

Religion Dispatches yesterday reports on Dan Halloran, a Republican candidate for New York's City Council from Queens. Halloran is a practicing Neopagan. He is a priest of Theodism, a form of Norse Paganism which is a branch of Heathenism (or Asatru). Halloran says he believes in God and that faith is a cornerstone of his life. Explaining his views in a letter to a Neopagan blog, Halloran said: "I honor my Ancestors and cling to my Hiberno-Norse Culture’s Worldview. I revere my God (Tiw)- and henotheistically I may add... I have never hidden my religion—it's on my Facebook.... I've been the corporate counsel for a variety of pagan groups—and have lectured and discussed theology all over the U.S."

Christian Sports Camp Group Sues School That Excluded Its Flyers

On Wednesday, a religious group that operates Christian summer sports camp programs throughout the Midwest filed a federal lawsuit against the Lee's Summit (Missouri) School District challenging its policies governing its Backpack Flyers for Students Program. Only groups specifically named in the school policy statement (with a limited exception for Boy Scouts and Girl Scouts) are allowed to send flyers home with students. None of the named organizations are religious in nature. The complaint (full text) in Victory Through Jesus Sports Ministry Foundation v. Lee's Summit R-7 School District, (WD MO, filed 9/14/2009), alleged that the school's refusal to send home flyers on Victory's soccer camp amounted to a content- and viewpoint-based prior restraint of speech and denied Victory equal protection of the laws. Liberty Counsel yesterday issued a press release on the case.

Ute Tribal Court Rejects Religious Challenge To Fish Hatchery

Yesterday's Vernal, Utah Express reports that a Ute Tribal Court ruled Monday in favor of the Tribe against tribal members challenging the Tribe's construction of the Big Springs Tribal Fish Hatchery. Tribal religious leaders say "the springs are a traditional religious site that must flow naturally without being tapped into a pipeline." While the court rejected these arguments, it did order a 30-day halt in construction of the pipeline to give time to bring concerned parties together to re-evaluate the situation.