Laserfiche WebLink
� <br />� ��,�1 � , <br />3 � <br />� "� <br />EXECUTIVE SUMMARY <br />JULY 2002 UPDATE** <br />re: Zelman v. Simmons-Harris <br />"Tax-Exempt Financing For Faith Based <br />Organizations: The New Constitutional Climate" <br />by Jeffrey 0. Lewis <br />In June 2002, the Supreme Court voted 5-4 in <br />Zelman v Simmons-Harris to uphold Cleveland's school <br />voucher program because it had neither the purpose nor <br />effect of advancing or inhibiting religion. The decision <br />clarifies the Court's Establishment Clause jurisprudence <br />and has important ramifications for taY-exempt financing <br />for faith-based institutions. <br />The Cleveland program was neutral in purpose and in <br />effect with respect to religion. Further, aid flowed to <br />religious institutions only through the genuine, independent, <br />private choices of a multitude of individuals. Therefore, any <br />incidental advancement or perceived endorsement of a <br />religious mission could not be reasonably attributed to the <br />government, whose role ended with the disbursement of <br />benefits. Hence, the Cleveland program does not have the <br />forbidden "effect" of advancing or inhibiting religion. <br />Zelman, therefore, stands for the following <br />propositions: <br />1) If a governmental program has a valid secular <br />purpose, is neutral with respect to religion, is applied <br />neutrally and, moreover, provides aid directly to a <br />broad array of recipients who may exercise their own <br />genuine private choices to redirect the aid to <br />institutions without regard to whether they are religious <br />or not, then the program is essentially exempt from <br />Establishment Clause challenge. <br />2) The use to which government money may ultimately <br />be put in such a program cannot be attributed to the <br />government, nor can any usage be properly interpreted as <br />governmental endorsement of religion by a reasonable <br />observer. The independent private choices of individual <br />recipients break the chain of causality. <br />." The full text of this article antl other relevant articles may be <br />tlownloatletl from the Ice Miller Website (www.icemiller.COm). <br />JULY 2002 <br />3) T{1iS is so, regardless of the character of the <br />downstream recipients and without regard to whether any <br />such entity � secular, religious, religiously a�liated, <br />sectarian or pervasively sectarian. <br />4) Further, such an aid program is normally exempt <br />from constitutional challenge even if the aid is ultimately <br />used for religious purposes or activities. <br />Prior cases, such as Agostini (1996) and Helms (2000), by <br />way of contrast, set forth criteria for analyzing direct <br />govemmental aid to religious institutions. These direct aid <br />programs are subject to a somewhat higher level of <br />constitutional scrutiny. Constitutionality may depend upon <br />whether governmental aid will actually be used for religious <br />purposes. However, the Court has held on numerous occasions <br />that particular forms of direct aid may be pernussible (e.g., <br />subsidized bus transportation, secular textbooks, diagnostic <br />testing for parochial school students, remedial programs, etc.). <br />For direct aid to pervasively sectarian institutions to be <br />constitutional, programs must have a valid secular purpose, <br />must be neutral with respect to religion, must administer aid in <br />a neutral manner with respect to religion, and must be <br />appropriately safeguarded to assure that funds are not used for <br />religious activities and to do so without resulting in an <br />excessive entanglement between church and state. <br />Zelman represents the culmination of a line of cases <br />dealing with indirect aid in the context of the genuine and <br />independent private choices of individuals who are the <br />primary recipients of aid (e.g., tuition deductions to <br />parents of private school children, vocational <br />scholarships for students, including professional ministry <br />students, and sign language interpreters for hearing- <br />impaired students in parochial schools). <br />Several cases make clear that tax exemptions and <br />deductions are also forms of indirect aid and so not subject <br />to the additional scrutiny of direct aid programs. <br />� �� � � «�� <br />�'t« a. . � <br />� � �� i� a y?" �.. <br />