The Parsonage Exemption Subsidizes Religion

4 Pages Posted: 18 Jan 2018 Last revised: 19 Jan 2018

Adam Chodorow

Arizona State University (ASU) - Sandra Day O'Connor College of Law

Ellen P. Aprill

Loyola Law School Los Angeles

Date Written: January 17, 2018

Abstract

In this piece, Professors Adam Chodorow and Ellen Aprill discuss section 107(2), which permits churches and other religious organizations to provide tax-housing to their ordained ministers, in the context of litigation involving the provision. They argue that the exemption provides special benefits unavailable to laypeople and thus raises serious establishment clause concerns.

Readers please note: After this piece went to press, the court enjoined enforcement of section 107(2) beginning 180 days after the later of the conclusion of any appeals or expiration of time for filing any appeal.

Suggested Citation

Chodorow, Adam and Aprill, Ellen P., The Parsonage Exemption Subsidizes Religion (January 17, 2018). Tax Notes, Dec. 18, 2017; Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-01. Available at SSRN: https://ssrn.com/abstract=3103906

Adam Chodorow

Arizona State University (ASU) - Sandra Day O'Connor College of Law ( email )

Box 877906
Tempe, AZ 85287-7906
United States

Ellen P. Aprill (Contact Author)

Loyola Law School Los Angeles ( email )

919 Albany Street
Los Angeles, CA 90015-1211
United States
213-736-1157 (Phone)
213-380-3769 (Fax)

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