Arkansas Writers’ Project, Inc. v. Ragland (1987) struck down a law
exempting newspapers and other publications, but not general interest
magazines, from the state sales tax.
Bob Jones University v. United States (1983) held that the IRS may deny
tax-exempt status to institutions that violate racial policy, even if the
violations are based on religion.
Bradfield v. Roberts (1899), the first case challenging federal expenses as
a First Amendment violation, said funding a Catholic hospital did not
violate the First Amendment.
Cammarano v. United States (1959) said businesses cannot deduct from their
taxes money spent to influence legislation. The Court said the law did not
violate the First Amendment.
Committee for Public Education and Religious Liberty v. Nyquist (1973)
determined that a tuition and tax break program for parochial school
parents violated the First Amendment.
Hernandez v. Commissioner of Internal Revenue (1989) said preventing tax
deductions from monies used for religious “training” sessions did not
violate the First Amendment.
In Jimmy Swaggart Ministries v. Board of Equalization of California (1990),
the Court ruled that the same taxes on the sales of a minister and other
retailers did not violate the First Amendment.
Leathers v. Medlock (1991) established the principle that a generally
applicable tax that may fall harder on one form of media than others does
not violate the First Amendment.
Minneapolis Star and Tribune Co. v. Minnesota Commissioner of Revenue
(1983) ruled that a tax on papers that spent over $100,000 a year on
supplies violated the First Amendment.
Mueller v. Allen (1983) found that a law allowing tax deductions benefiting
parochial schools was not in violation of the establishment clause of the
First Amendment.
Quick Bear v. Leupp (1908) ruled that expenditures from Native American
treaty trust funds for Catholic schools on reservations did not violate the
First Amendment.
Regan v. Taxation with Representation of Washington (1983) said that
denying tax-exempt status to lobbying organizations did not violate the
First Amendment.
In Speiser v. Randall (1958), the Supreme Court ruled that the state cannot
condition the receipt of a tax exemption on a loyalty oath to not overthrow
the government.
Texas Monthly, Inc. v. Bullock (1989) struck down a state tax exemption
used solely for religious books and periodicals. The exemption violated the
First Amendment.
Tony and Susan Alamo Foundation v. Secretary of Labor (1985) ruled that
FLSA regulations did not violate the First Amendment when applied to
religious organizations.
Walz v. Tax Commission of the City of New York (1970) held that a property
tax exemption for churches did not violate the establishment clause of the
First Amendment.
