IRS Updates Procedures For Obtaining Non-Profit Determinations

The Internal Revenue Service today published Rev. Proc. 2010-9 (Jan. 11, 2010), updating the procedures for issuing of determination letters and rulings under Sections 501 of the Internal Revenue Code on the exempt status of non-profit organizations. This includes religious organizations applying for non-profit status. The major change instituted in this revision is the centralization of the responsibility for processing applications in the Exempt Organizations Determinations office in Cincinnati, Ohio. Key district offices no longer exist.

Catholic Bishops Press Congress For Immigration Reform In 2010

Last week, the U.S. Conference of Catholic Bishops announced a new campaign for immigration reform in 2010. USCCB is taking three step: (1) launching a nationwide postcard campaign as part of its "Justice of Immigrants" campaign; (2) launching two new websites-- Justice for Immigrants and National Migration Week; and (3) sending out a nationwide action alert asking for Congress to quickly enact immigration reform. Bishop John C. Webster said that an important principle is pressing for reforms so individuals can find work in their home countries and not be forced to emigrate. The San Bernadino Sun on Saturday covered the Bishop's new initiative. It quotes Steven Camarota, Director of the Center for Immigration Studies, who says that most parishioners do not agree with the Bishops' call to help illegal immigrants.

White House Introduces Commerce Department Faith-Based Head

Last week, the White House Office of Faith-based and Neighborhood Partnerships posted an interview with Cedric Grant, Director of the faith-based office at the Department of Commerce. Grant says his most important activity so far has been outreach efforts for the 2010 Census. He explains: "Clergy are the most trusted voices in communities and are great advocates to bring awareness and participation in the 2010 Census. Community leaders, both faith-based and secular, know their communities intimately and service hard- to- count populations through their various programs."

Utah County Will Balance Budget By Police Fee, Including On Churches

Salt Lake County, Utah is proposing to balance its budget by assessing a law enforcement fee on homes, businesses, churches and non-profits. Yesterday's Salt Lake Tribune reports that the amount of the annual fee will depend on the demand for police services that is generated by the particular type of property. For example, big box stores would pay $13,584; taverns would pay $1,044 and preschools would pay $588. Under the plan, which the County Council will vote on today, churches would pay $1,008 per year, while smaller non-profits would be assessed $180. Some 41 churches in the unincorporated county would be covered by the new fees. A number of clergy object to imposing the fee on churches in the county.

Recent Articles and Book of Interest

From SSRN:

• Cornelia Koch, Classroom Crucifixes, Teacher Headscarves, Faith Healers and More - The German Experience of Religious Freedom Under a Bill of Rights, (U. of Adelaide Law Research, Aug. 13, 2009).
• Adam S. Hofri-Winogradow, The Muslim-Majority Character of Israeli Constitutional Law, (Middle East Law and Governance, Vol. 2, No. 2, February 2010).
• Peter Rizov, Definition of Religion: Honest Conviction, Regardless of Perception, in a Predominantly Non-Secular Subject Matter, (February 23, 2009).
• Caroline Mala Corbin, Ceremonial Deism and the Reasonable Religious Outsider, (UCLA Law Review, Vol. 57, Forthcoming).
• David C. Gray, Constitutional Faith and Dynamic Stability: Thoughts on Religion, Constitutions, and Transitions to Democracy, (Maryland Law Review, Vol. 69, p. 26, 2009).
• Debora Threedy, Claiming the Shields: Law, Anthropology, and the Role of Storytelling in a NAGPRA Repatriation Case Study, (Journal of Land, Resources & Environmental Law, Vol. 29, No. 1, p. 91, 2009).
• Samuel J. Levine, Miranda, Dickerson, and Jewish Legal Theory: The Constitutional Rule in a Comparative Analytical Framework, (Maryland Law Review, Vol. 69, No. 1, 2009).
• Micah Schwartzman, The Sincerity of Public Reason, (Journal of Political Philosophy, Forthcoming).
• Geoffrey P. Miller, Golden Calves, Stone Tablets and Fundamental Law, (NYU School of Law, Public Law Research Paper No. 10-02, Jan. 4, 2010).

New Book:

• Michael J. Perry, The Political Morality of Liberal Democracy, (Cambridge Univ. Press, Nov. 2009).

Indian Buddhists Protest Hindu Control Over Temple

In India, a group of Buddhists have gone on a hunger strike to protest the governance arrangements of the Mahabodhi Temple, in the holy city of Gaya in the province of Bihar. Pakistan's Daily Times yesterday reported that the strikers, in a makeshift tent just outside the office of the Bodhgaya Temple Management Committee object to a law enacted 60 years ago that sets up an 8-member committee to run the Temple. The committee has 4 Buddhist and 4 Hindu members, and the chairman must be the local district magistrate who must be Hindu. Buddhists argue that this gives Hindus control over a Buddhist holy site.

Recent Prisoner Free Exercise Cases

In Merring v. O'Brien, 2010 U.S. Dist. LEXIS 120 (MD PA, Jan. 4, 2010), a Pennsylvania federal district court dismissed an inmate's claim that he was not provided with a Bible when he was booked and he did not receive one for three weeks, despite his complaints.

In Robinson v. Jacquez, 2009 U.S. Dist. LEXIS 121732 (ND CA, Dec. 8, 2009), a California federal district court held that a Jewish inmate's complaint properly states a cognizable claim against a prison's warden for acquiescing in the prison's policy of denying kosher diets and Jewish religious services.

In Goodvine v. Swiekatowski, (WD WI, Jan. 4, 2010), a Wisconsin federal district court held that an inmate could move ahead with his damage claim alleging that a prison chaplain refused to provide him with a Qur'an even though the chaplain provided Christian prisoners with Bibles.

In Kanda v. Walker, 2010 U.S. Dist. LEXIS 784 (ED CA, Jan. 6, 2010), a California federal magistrate judge recommended denying a preliminary injunction to a Hindu inmate who requested a religious diet containing no meat, and prepared with separate utensils and kitchenware.

In Kendrick v. Faust, 2009 U.S. Dist. LEXIS 122114 (ED AR, Dec. 16, 2009), an Arkansas federal magistrate judge that an inmate be permitted to proceed with her claim that prison authorities destroyed her Catholic Bible on multiple occasions. However the magistrate recommended dismissal of a claim that the inmate was told by correctional officers that she was in a "southern Baptist prison" and was not permitted to practice any other religion.

Pennsylvania Court Rejects Catholic Day Care's Challenge To Licensing Rules

In St. Elizabeth's Child Care Center v. Department of Public Welfare, (PA Comnwlth. Ct., Jan. 7, 2010), a Pennsylvania state appellate court rejected free exercise challenges by a Catholic child day-care center to the requirement that it obtain a state certificate of compliance in order to operate. St. Elizabeth's argued that state regulations would significantly burden its religious mission to assist parents in raising their children and forming in them a Christian personality. The court concluded, however, that St. Elizabeth's had "failed to identify any actual or imminent infringement" on its rights.

Prop 8 Trial Begins Monday With Dispute Over Televising of Proceedings

In San Francisco tomorrow, the federal district court trial challenging the constitutionality of California's Proposition 8 barring same-sex marriage begins. (See prior posting.) Invoking a policy change instituted by the Ninth Circuit in December, the district court is permitting limited televising of the trial. Proceedings will be taped by court personnel and will be posted on YouTube at the end of the day. Intent on keeping the taping under the control of court personnel, Chief Judge John Walker rejected an offer by In Session (formerly Court TV) to broadcast the trial live. (The Recorder, 1/7.) Proponents of Proposition 8 are unhappy fearing intimidation of witnesses by same-sex marriage backers. Their appeal to the 9th Circuit of the district court's order permitting televising of the proceedings was denied by the appeals court on Friday. (Mercury News, 1/8.) Proposition 8 backers quickly filed an appeal with U.S. Supreme Court Justice Anthony Kennedy who has given the other side until noon today to respond. (New York Times, 1/9).

UPDATE: Justice Kennedy referred the appeal on broadcasting of the trial to the full court. On Monday the Court stayed the trial court's order thereby temporarily banning streaming of the proceedings to other court houses as well as any wider broadcasting of the proceedings. The stay remains in effect only until Wednesday to giver the Court more time to examine the issue. Justice Breyer dissented urging further consideration of the issue without a stay being imposed. (Order in Dennis v. Kristin, Sup. Ct., Jan. 11, 2010.) (CBN reports on the Supreme Court's action.)

Study Shows Faith-Based Initiative Increased Interest, But Not Social Services By Congregations

An interesting post at Call & Response blog yesterday by Duke University Prof. Mark Chaves, Director of the National Congregations Study, analyzes the actual impact of President George W. Bush's Faith-Based Initiative on religious congregations. He concludes that:

data from 1998 and 2006-07 show that neither the overall percent of congregations that report social services (82% in 2006), nor the percent with a staff person devoting at least quarter-time to social services (11%), nor the percent who received government funding (4%), have increased since 1998. Not even the level of collaboration (whether or not money is involved) between congregations and government or secular nonprofit organizations increased.....

Despite this stability in congregational social service activity, ... congregational interest in social services increased since 1998. The number of congregations that would like to apply for government money to support social service programs increased from 39% in 1998 to 47% in 2006-07. The number of congregations who hosted a speaker from a social service organization increased from 22 to 31%. And the number who recently conducted a community needs assessment jumped from 37 to 48%. These are impressive increases, probably representing an increased level of congregational interest in social services generated by media attention to faith-based initiatives and by the mistaken belief by some congregational leaders that there would be government money specifically set aside to support congregations’ human service activities.

More data for the National Congregations Study is in the June 2009 Report titled: American Congregations at the Beginning of the 21st Century. ABP News also reports on Chaves' conclusions.

Many Issues of Religon and Human Rights Remain In Latest Kenya Draft Constitution

Kenya is in the complex process of drafting and adopting a new constitution. (See prior posting.) The public comment period on the Committee of Experts' draft expired Dec. 15. It was supposed to be redrafted taking the comments into account, forwarded to the Parliamentary Select Committee on the Constitution, and then forwarded to the National Assembly which is to hold a referendum on it. (Sunday Nation 12/11/09). However today's Sunday Nation reports that the redraft forwarded to the Parliamentary Select Committee does not reflect some of the changes to the Bill of Rights proposed by churches, civil society organizations and human rights lobbies. Issues still remain over the document's language on abortion, its provisions on Islamic law, issues of family, of same-sex marriage, protection of religious institutions that wish to hire on the basis of religion, protection of children and the right to education and housing. The Parliamentary Select Committee is now expected to seek consensus on various issues and return the document to the Committee of Experts for redrafting.

Suit Charges Company With Forcing Scientology On Employees

A state court lawsuit filed last month in Bound Brook, New Jersey charges that a health and wellness company, Open House Direct, forced two former employees to take courses in Scientology in order to keep their jobs. One of the employees, Maurice Grays, charges that company co-owner John Buckley harassed him to become a Scientologist and forced him to buy a Scientology library and pay course tuition. According to today's Somerville (NJ) Courier News, both of the employees were eventually fired. The lawsuit also alleges that the company uses Scientology-based literature to train employees in sales and business administration. John Buckley, who denies the charges, has just taken on a new responsibility in addition to the company. He has become a member of the Bound Brook Borough Council.

Pennsylvania Says Hasidic Jewish Summer Camp Does Not Qualify For Property Tax Exemption

In Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, (PA Comnwlth. Ct., Dec. 29, 2009), a Pennsylvania appellate court upheld the denial of a property tax exemption to a 60-acre Jewish summer camp located in Pennsylvania and operated by the Bobov Orthodox Jewish community (also known as the Bobover Hasidim) headquartered in Brooklyn, N.Y. The camp attracts boys from New York, Canada, England and Israel. Pennsylvania has a series of criteria that an organization must meet in order to qualify for a tax exemption as a "purely public charity." The court agreed that the camp "benefits a substantial and indefinite class of persons who are the legitimate subjects of charity," but it did not meet a second requirement that "it relieves the government of some of its burden." The court reasoned:

Mesivtah did not present any evidence that the camp’s recreational and food facilities alleviate any local community burdens in Pike County.... In addition, although the food facilities are open to the public, the general public does not use the camp's facilities.

In Canada, Fired Minister of Historic Church No Longer In Contempt of Earlier Order

In British Methodist Episcopal Church v. Davis, (ON Ct. App., Jan. 8, 2010), an Ontario (Canada) Court of Appeal held that the former minister of the historic British Methodist Episcopal Church in Guelph (ON) was no longer in contempt of a prior lower court order requiring her to deliver all documents, records and property of the church in her possession, not interfere with any religious services and not attend the church without consent of church officials. According to yesterday's Guelph Mercury, the dispute began in July 2008 when Rev. Erica Davis was not reappointed pastor of the church that was built in 1880 by former slaves who had fled to Canada via the underground railroad. Davis claimed that the church had failed to pay her an agreed $248,000 in compensation. She also contended that church trustees had passed a resolution to transfer title to the church property to her-- a claim that the court rejected.

Literal Belief In Bible Becomes Issue In Alabama Gubernatorial Primary

Seven candidates are running in this year's Republican primary for Governor of Alabama. One of the candidates, Chancellor of the Department of Postsecondary Education, Bradley Byrne, is now under fire from opponents because of this statement quoted last November in the Mobile Press-Register: "I believe there are parts of the Bible that are meant to be literally true and parts that are not." On Wednesday at news conference at a Piggly Wiggly store in New Hope (AL) announcing his endorsement by the Alabama Retail Association, Bryne said the Press-Register had misquoted him. He added: "I believe the Bible is true. Every word of it." Press-Register Executive Editor Mike Marshall later responded that: "There is no way that the Press-Register misquoted Mr. Byrne in that story." American United's blog today comments on the controversy

Church's Appeal of Zoning Decision Is Only Partly Successful

In Our Savior Evangelical Lutheran Church v. Saville, (IL App., Dec. 31, 2009), an Illinois appellate court rejected a free exercise challenge to the Aurora (IL) Zoning Ordinance as well as a challenge under the Illinois Religious Freedom Restoration Act. At issue was the Church's application for zoning approval to build an addition to the church and a parking lot. The Church argued in part that provisions limiting the site plan review process-- as opposed to applying for a special use permit-- to churches on major thoroughfares was discriminatory. The court disagreed. However the court remanded the case to the trial court for it to examine whether denial of the Church's application for a special use permit violated the Church's substantive due process rights. The remand was occasioned by the fact that during the pendency of the appeal, the state legislature amended the law to grant trial courts de novo review powers over decisions denying a special use permit.

Protests, Church Attacks Greet Malaysian Decision on Use of "Allah" By Catholic Paper

In Malaysia, last week's High Court decision (see prior posting) allowing the Catholic newspaper, The Herald, to use the word "Allah" in its Malay-language edition to refer to God, has generated protests in mosques and arson attacks on four Christian churches. Today both the London Times and Al Jazeera report on developments. Molotov cocktails were thrown at four churches around Kuala Lumpur. Only one of the churches, the Metro Tabernacle Church, was seriously damaged. Speakers in mosques protested the court's decisions and protesters carried signs charging heresy. Police have stepped up security at churches and political leaders have condemned the attack. Also, apparently in reaction to the court ruling, the website of the Malaysian judiciary was hacked on Thursday and threatening messages were posted. The court's decision will be appealed and its implementation has been stayed while the appeal is pending.

UPDATE: AP reports that on Sunday, two more churches were fire bombed and a third was splashed with black paint. Government leaders and many Muslims have condemned the attacks. In Egypt, Syria and Indonesia Christians commonly use the word "Allah" to describe God.

President Sends Greetings On Orthodox Christmas

Yesterday the White House issued a statement (full text) from President Barack Obama extending warmest wishes to Orthodox Christians celebrating the Great Feast of the Nativity.

New Jersey Senate Rejects Same-Sex Marriage Bill

The New Jersey Senate yesterday voted down A818, the proposed Civil Marriage and Religious Protection Act that would have legalized same-sex marriage in the state. Yesterday's Christian Science Monitor and the Asbury Park Press report that the vote was 20 opposed, and 14 in favor, with 5 senators not voting. New Jersey already recognizes civil unions, but supporters of gay marriage say that there are still restrictions on insurance benefits available to couples who are only in civil unions. Opponents argued for the traditional definition of marriage, and said any change should be through a referendum.

(See prior related posting.)

Challenge To Military Prayers Dismissed For Failure To Exhaust Intramilitary Remedies

In Chalker v. Gates, (D KS, Jan. 7, 2010), a Kansas federal district court dismissed for failure to exhaust intramilitary remedies a claim by a soldier stationed at Ft. Riley that his rights were violated when he was required to attend three Army functions at which sectarian Christian prayers were delivered. One of the events was the "welcome home" ceremony after his unit returned from Iraq. Spc. Dustin Chalker's complaint alleged that mandatory attendance at these events violated the Establishment Clause and in effect created a "religious test" for him to serve as a soldier in violation of Art. VI of the Constitution. While concluding that Chalker had standing to bring the claims, the court said that he should have either filed a request for religious accommodation or filed an administrative Equal Opportunity complaint, instead of merely complaining through his chain of command. The suit was also filed by the Military Religious Freedom Foundation. AP yesterday reported on the decision.