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Supporting Civil Rights for Atheists and the Separation of Church and State
26
Jan
2011
Cities Need Cash: Fees for All... Even Churches
Several churches have filed a lawsuit against the city of Mission, Kansas. They are suing the city because a new fee, the “transportation utility fee” or “driveway tax,” is being equally imposed on the churches as it is on everyone else in the city. The churches are making the argument that the fee is actually a tax and that they are not supposed to pay taxes under the IRS’ 501(c)3 rules.
The irony in all of this is that the churches are suddenly in favor of the separation of church and state! Alliance Defense Fund lawyer Erik Stanley said, “It makes no sense to tax churches and to limit their ability to provide their services, and it does damage to the constitutional separation between church and state.”
This is the same ADL who prominently on their Religious Freedom section of their Web Page declare, “The ACLU’s attacks on religious freedom are more serious and widespread than you may think. In courtrooms and schoolrooms, offices and shops, public buildings and even churches… those who believe in God are increasingly threatened, punished, and silenced.” This is the same ADL that has defended church-state violations in the past all in the name of “Religious Freedom.”
So once again, we see a Christian organization defend the separation of church and state only when it suits them. The great thing about this is that Mr. Stanley acknowledges his selectiveness, “[The separation of church and state] is generally not an argument we would make, but there should be separation here.”
So there are actually two issues here: 1) is the “transportation utility fee” a tax, and 2) is taxing churches a violation of the separation of church and state?
The City of Mission argues that this is a fee and not a tax. Mayor Laura McConwell said, “It was just a fair way to spread the cost among those who are generating the traffic to help pay for the roads that you need to bring people in either for your business or for the churches or to people's homes.”
The fee is based on figures from the Institute of Transportation Engineers, which calculates the number of trips a business, residence, or organization generates on the road. In other words, a church is likely to generate 5.8 vehicle trips per week for every seat in a pew. So the city takes that number and assigns a dollar amount and then extrapolates that out based on the number of members of a church or organization, average number of customers visiting a business, number of residents in a house, etc.
These fees are nothing new actually. Fees have been issued to residents, businesses, and organizations by cities in the past, such as sewage fees, fire protection fees, flooding control fees, etc. Churches in the past have not historically balked at these fees, and Robert Tuttle, a constitutional lawyer specializing in church-state issues at the George Washington University Law School suggests that this has more to do with church member donations being down because of the current economic downturn and that these fees are actually hitting the church wallets harder than they usually would.
Fees are a normal way for a city to supplement tax revenue. Fees are not taxes. If a citizen and business have to pay the fee and also feel the pinch in their wallet, churches should not be exempt.
Let’s pretend for a second that the fee actually is a tax. Is taxing the churches an actual violation of the separation of church and state? No. I would actually argue that not taxing the churches is a violation of the separation of church and state. What exempts them from taxation is not the Constitution, but the IRS’ 501(c)3 rules.
Tax-exempt status to churches and philanthropic organizations were first written into law by Congress from 1913 to 1918. It wasn’t until 1954 with the Revenue Act of 1954 that the current 501(c)3 tax code as we know it today came into existence.
There are two views on the Revenue Act of 1954 and why it was implemented. The Act was primarily pushed by Senator Lyndon B. Johnson. There are some Christians who believe that Johnson was not a friend of the church and was using the 501(c)3 to politically silence the churches. While I can understand why some Christians would feel this way, I could not find any evidence to substantiate the claim that Johnson pushed this legislation in order to politically silence churches.
In fact, Johnson pushed the Act through by arguing for the second view: that this was favoritism toward churches and gave them an exemption from taxation.
This is why many in the secular community feel that the 501(c)3 exemption should be removed from churches and they should pay their fair share of taxes. I’ll leave that argument for another time.
One thing is for sure, if the city of Cranford, New Jersey (where the headquarters of American Atheists is located) where to initiate such fees, we would do our part to help the city as long as the city made no exemptions for houses of worship: because that would be a violation of the separation of church and state.
By Blair Scott
ON THE NET:
'Driveway tax’ generates few appeals (KansasCity.Com)
Cash-Strapped Cities Look to Tax Churches (Huffington Post)
Should Tax-Exempt Churches Pay “Fees?” (Religious News Service)
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Comments
"Fees are a normal way for a city to supplement tax revenue. Fees are not taxes."
LOL. This blog can always make me laugh.
Does a resident have the option of getting this service, for which they are paying this "fee", from somebody other than the government? What happens if the resident doesn't pay this "fee"? Aren't all taxes supposedly paid for some sort of government supplied service, or are you placing government in the same category as religion, where you pay just for the glory of it's existence?
It's a tax, arbitrarily set through a political process, enforced at the point of a gun. Submit or be killed.
I do agree with you, that churches, or any entity for that matter, should not have some special excemption. I'm generally in favor of equality in tyranny.
The blog makes you laugh because we report on what is happening and not on what you want to happen?
American Atheists has no official stance on any political party, ideology, etc. That means this blog will not support or endorse or condemn any specific government entity in the way you want us to: that could place our 501(c)3 status in jeopardy.
We do not speak out in favor of or against Republicans, Libertarians, Democrats, Tea Partiers, Independents, etc. We do not speak out in favor for or against governmental propping or deconstruction. We speak to the existing laws and how they affect our views on the separation of church and state, civil rights for non-theists, and freedom of/from religion.
You, of course, are free to have the discussion about your personal views on tyranny (as well as I can as long as I am speaking personally and not as a representative of American Atheists), but the main blog itself cannot.
It's good to know that American Atheists has no official position on tyranny.
Nice strawman! ;)
When tyranny actually happens, we'll take an official position. Until then, we're required to stay out of politics.
Good response Mr. Scott. I get tired of my fellow Christians claiming to be persecuted in the USA. I know that it's a possibility that one day we will be, I even see where some people on this blog even would be anxious to do so... but today we don't know persecution in this country. We've enjoyed great influence here for nearly over 4 centuries so when that influence wanes many of us scream out "TYRANT! PERSECUTOR!"
It's silly.
I've been places where real religious persecution happens and it ain't here.... like Tyranny, it may be here one day, but it ain't here now and people kill their own arguments when they say that it is.
So, confiscation of property through the threat of violence is not considered 'actual' tyranny.
Really, you stay out of politics? When all of these issues are debated and decided within the political arena? American Atheists has a whole web page titled "politics". It speaks out in support of and against political candidates. We're really supposed to believe that this blog has nothing to do with politics?
"So, confiscation of property through the threat of violence is not considered ‘actual’ tyranny."
Weren't we talking about a fee? Whose property has been confiscated in this story?
"We’re really supposed to believe that this blog has nothing to do with politics?"
You are confusing two separate issues. There is politics and there is Politics. American Atheists cannot endorse any candidates or parties, but that does not mean we cannot make statements in the political arena. For example, we can certainly speak out against policy and legislation that goes against our mission statement and intent (that's politics), but we cannot support a party or candidate (that's Politics).
Well, I think that what geoih is getting at is that the fee is his personal property so since the gov't requires him to pay it that it is tyranny.
Sometimes I'll see conservatives or religious people on the news and I'll think "get off of my side" because they jump to use reasoning like this... taxes and fees equal tyranny? I don't think so but saying that really kills the argument. Then when real tyranny comes you're not left with anything to say that will get any notice. It's like the boy who cried wolf.
Anyway Mr. Scott, we deal with this same nonprofit issue with work in the political world too. Personally, I think that AA and The Church should be able to promote political candidates, parties and whatever. I know that in a round about way it adds up to gov't subsidy of a politician because of the tax exempt status, but I still think that you and I should both be able to bring politicians in to our meetings and let them speak.
Quote from Blair Scott: "Weren’t we talking about a fee? Whose property has been confiscated in this story?"
The property of those being forced to pay a "fee" (a tax) under threat of violence.
Quote from Blair Scott: "There is politics and there is Politics."
Shaving it rather thin, I think. Of course saying that mandatory state "fees" are not taxes probably falls into the same category.
Quote from Dane: "… taxes and fees equal tyranny? I don’t think so but saying that really kills the argument."
As with crime, there are degrees of tyranny. Tell me what happens if you don't pay some "fee" or tax levied by the state?
Simply because there is some token service, supposedly supplied because of the tax, and the tax is small enough that most people simply pay it rather than risk an violent encounter with the state, does not change what it is.
If some vendor deliberately charges me more than the agreed upon price, which I discover this later and decide it isn't worth my while to pursue recompense, it is still a crime. Acquiescing to it does not change that fact.
goeith, What I find hard to believe is that you've popped up with an argument that actually posits Mr. Scott and me on the same side. I get the hair-splitting hyperbole you are using in order to attract attention to your statement, but "tyranny" is really an overstatement. When you use words like that you are killing your own argument. Even people who agree with you that the gov't shouldn't charge this fee will abandon you because they don't want to be associated with such a big overstatement.
Using "tyranny" makes you sound like a whack-job, and people who agree with you but don't want to be seen as a whack-job will abandon you.
One of my favorite writers and pseudo-theologians, C.S. Lewis once said, "Don't use words too big for the subject. Don't say "infinitely" when you mean "very"; otherwise you'll have no word left when you want to talk about something really infinite."
You will do yourself a favor by taking his advice.
Quote from Dane: "Using “tyranny” makes you sound like a whack-job, and people who agree with you but don’t want to be seen as a whack-job will abandon you."
Well, you certainly wouldn't want to be associated with "whack-jobs". To use your logic, why would there be any discussion at American Atheists about things like "under god" in the pledge of allegiance, or "In god we trust" as a national motto, or the posting of meaningless biblical texts on the walls of courthouses. All these actions result in much of the population considering such advocates to be "whack-jobs".
I'm arguing about real coercive threats of violence being perpetrated by the state. Personally, I'm against coercive threats of violence. When done by an individual, it's generally considered a crime. When done systematically by the state, I consider it tyranny. I take this position even when the tyranny is directed against somebody I don't generally agree with (e.g., a church). Apparently, that makes you uncomfortable enough to call me a "whack-job". Perhaps you could put together a more logical argument against my position beyond name calling.
geoih,
I'm not calling you a whack-job. You may actually be a very intelligent, reasonable person. I'm just saying that your use of the word tyranny makes you seem like a whack-job and defeats your argument.
For the record, I tell the same thing to atheists and theists who do the same thing. I have religious friends why scream about how they are being persecuted because a store says, "Happy Holidays" or "Season's Greetings" instead of "Merry Christmas."
A steak dinner is an awesome thing... unless the waiter grabs it and tries to cram the whole thing down your throat all at once.
Roads are expensive. Everyone uses them. They won't pay for themselves so some tax is required. Taxation isn't a tyranny as long as it is for a good purpose(ie. roads). It makes sense to distribute this cost fairly so it makes sense to establish a fee based off of estimated usage. It seems like churches have grown so comfortable with the privilege of not paying taxes they they will moan and complain over even the slightest fee. In SC the churchgoing population is so high they have traffic cops posted outside the parking lots to help prevent traffic jams. It is unfair for a church to expect special services from the government and pay disproportionately less than any other organization for those services. But, I'm sure I'm preaching to the choir. Good article.
FYI: The churches pay for that service. Usually it is off-duty officers and they pay time overtime rates.
If you think your city or county is giving away that service for free to churches, then make the calls and find out. The churches should be paying for it.
Well Mr. Scoot, that was fair for you to point out. Whenever we have any sort of thing like traffic officers work for our church in any way they are paid for out of the church's budget, just like you've pointed out. I appreciate you saying that.
On the bigger issue, I also like that you've tried to stay with the facts rather than simply slamming the churches as a bunch of greedy, ignorant imbeciles. I'm sure that you and I have both met plenty of members who fit that description, but I appreciate your fairness in that area also.
As far as the issue at hand in Mission, it gets to be a very multifaceted issue with people on both sides having very valid arguments. It would be great if it was as simple as saying, "We're the Church so we don't pay taxes!" or on the other hand, "The church shouldn't get exemption simply because they are religious!"
Like I've told my religious friends on this issue, "It just ain't that simple."
Historically the church has enjoyed tax-free status. Part of this is due to the way that the Puritans established the first colonies. These were small villages where tithes and offerings were paid by the few who lived there so the issue of whether that money should be paid back to the people who had just paid it simply rarely came up.
Society was different because the overwhelming majority of people were Puritans. The church building was also used for civic events (much like it is in the African-American culture today." So, Church would be held on Sunday and then on Monday school would be held in the same building. This wasn't a big issue because often schoolchildren were also church members.
So, should the church have paid taxes to the gov't and then charged the gov't for rental on the sanctuary for school? This was the way that the system started out. As the country grew and became more diverse, the tradition continued on.
Now, today the church does provide services to the community. When Katrina came and devastated the Coast, while the Federal Gov't was running around like their butts were on fire, it was the churches and para-church organizations that rose up and delivered. We were feeding, housing, and providing all sorts of services long before FEMA showed up.
I was in Dothan at a Nazarene Church in October of '05 being served chicken that had been baked by Baptists and was being scooped up by a Methodist. All of that money came from church budgets that would not have been able to do that had churches been taxed like a for-profit business.
I know that many here see the church as a bunch of greedy, wealthy con men in long robes, and truthfully, some of t hat caricature is deserved. However, the Church does provide many services that are valuable to the community and we do it free of charge.
Yes, when we provide those services we talk about our beliefs, but legitimate churches NEVER make that a condition of receiving that aid. I've heard some atheists make out like we hold the baked chicken in our hands and scream out, "CONVERT OR STARVE!!!"
That's just silly... I'm sure some churches get into high-pressure sales tactics, but those places are scorned by legitimate ministries as they should.
On another note, I come down on a more libertarian side whenever a gov't decides to institute new taxes, fees, or whatever for things like this.
A "driveway fee?"
Come on now, that's just ridiculous and, even aside from churches, it penalizes businesses for being successful. Businesses create jobs. Shouldn't the city be trying to promote business in Mission rather than penalizing them for drawing more traffic? The business owners aren't driving on the streets any more regularly than the customers, so why should they be fined?
Even beyond the church/state question, I think the fee in general is just another under-handed way for the gov't to rob from its citizens regardless of their belief system.
Uh./... I meant, "Well, Mr. Scott".... "Scoot" was a typo, sorry.
Religious institutes constantly make bank. So yeah, it's a binary equation.
Seeing as how the hurricane hit the religious district the hardest, well, there's your answer.
The Salvation Army does that sometimes.
Yes because paying taxes to share things is....OMZ! Socialist!
"Yes, when we provide those services we talk about our beliefs, but legitimate churches NEVER make that a condition of receiving that aid"
When my wife was in college, there was this church across the street from her building that gave free lunches to anyone who wanted it(not just for the needy.) We had lunch there several times a week. I'm atheist, and she's Buddhist. Neither of us had any intention of giving Christianity a second thought, we just wanted the free food (which was usually very good!).
I have to back-up what you're saying here too... none of them gave us a hard time about it. They let us know that they would talk about Christianity if we were interested, but that was it. We said "no thanks" and there was never any pressure at all, even after it was obvious we were just going for the free food.
I can't say this represents ALL missions like this, but this particular church did exactly as you described.
Most mammals develop positive associations in conjunction w/food. They call themselves fishers of men, & food works spectacularly w/people.
Yep. Peter was a fisherman so Jesus used symbols that were familiar to him. The fishing for men isn't unique to the Church. Television advertisements, Billboards and all sorts of things are used to fish for men in one way or another.
Anyway Skooter, I appreciate your response. In all honesty there are places that manipulate the needs of the people in order to try to extort a conversion out of someone. This varies sometimes based on the educational level of the leadership but that's not an absolute thing. Sometimes it varied based on denominational beliefs. Some denominations are gunning for a quick prayer and then they say "You're in!" These are usually the ones who do things like preach a sermon before they have the meal because they have a captive audience. The homeless mission here in Mobile does that a lot. A friend of mine was a director there and when a guy came down to the altar he asked the guy why he was here.
The guy said, "Because we know you won't feed us until someone gets saved and today is my turn to come down."
My friend is a Reformed theologian so he doesn't believe in the whole "say a prayer and you're in" deal so he quit doing it that way. In his defense he thought he was doing good, but we all learn and grow.
EITHER WAY, my position on that whole thing is "at least they were feeding the men, even if they required someone to say a prayer to feed them." I don't agree in extorting prayer, but I do agree with them feeding the men.
The mission isn't a church so it has to have 501(3)c status, but if it were a church the fact that they are providing a service free of a monetary charge to the recipient is still a valid community service regardless of their religious practices.
This is one way that churches defend their tax exempt status. They are tax exempt, but they also provide a valuable service to the community. In reality, a LOT of churches do nearly nothing for anyone outside of their own group, but this is the idea.
Many atheists attack the tax exempt status of churches by comparing them to every other business who pays taxes, but this doesn't balance. The grocery store is not providing services to the community at no cost to the community... they are selling groceries.
When my church buys a bus ticket for a traveler to get to another city for a job we do not charge him for that. Right now, in the woods behind the church I'm ordained through there is a homeless camp of about 40 people. The church doesn't have the room to house them, but they go out and feed them, give them camping equipment and supplies,,, free of charge, so that comparison just doesn't apply.
Yes.. there are churches with a lot of money in the bank, but that money was given through donations just like the Red Cross or the Boy Scouts get money. It wasn't earned through from profit. The money paid to staff people of the church is taxed just like any income is taxed. When the church does sell something in retail like a book or DVD or something then sales taxes are paid on it just like any retail store.
The church Im ordained through sells DVDs of the service. When you buy one you are charged sales tax. Churches pay taxes just like any non-profit.
I guess that's one more vote that "fees" are taxes.
Are roads an absolute good, no matter where or how many? If the state decides to build one, then it's good and you have to pay for it.
I don't think churches, charities, non-profits, etc., should be exempt from paying taxes. I do question what things we're taxed on/for.
Holy shit! This article is the bomb. Blair Scott can get down. I'll be re posting this.
nice work thesaintsrevenge....and thanks for teaching me how to properly blaspheme....the holy ghost can suck on a dead dogs wiener.....
enough with the special tax privileges stupid religion....
The general definition of tax is an involuntary FEE paid to the government. The distinction often made is that a tax goes into a general fund, where a fee is for a specific purpose and is proportional to use. It all gets fuzzy after that and the terms are likely misused. This seems to be for a specific purpose and proportional to use. Anyhow, the distinction ought to be moot here, because there is no logical reason for such a business to be exempt from taxes.
Mr Scott
Recommend you replace the acronym ADL with ADF as I do not think that the Alliance Defense Fund would like to be confused with the Anti-Defamation League. Otherwise, interesting article.
"The property of those being forced to pay a “fee” (a tax) under threat of violence."
What threat of violence? I didn't realize the city had M1A1 tanks ready to blow up buildings of those who don't pay the fee.
Quote from Chris B: "Most economists agree that certain services can best be performed by a government model."
Now read it again: Most religionists agree that certain morals can best be given by a theistic model.
You should try to think outside of your statist paradigm (or at least recognize that you're thinking inside it). You're making value judgments based on the assumption that we must have a state. It's no different than the religionist paradigm that sees atheism as ridiculous and impractical.
Ya know geoih... I actually do agree with you on this point. I've said before that a lot of atheists and other assorted "Ists" are guilty of the very same thing that we theists get accused of doing.
Quote from Chris B: "These services cannot generally be supplied reliably, equally, safely, or fairly by organizations using the private enterprise model, so here we are."
Says who? Such a wild assertion ranks right up there with all those given by religionists throughout history as to the need for religion. Perhaps you could produce some equally compelling evidence for such a wild assertion?
It's not a wild assertion. Most economists agree that certain services can best be performed by a government model. Would you feel free if the US military was turned into a private corporation? In that case, CEO = dictator. Would courts paid by the defendent and/or the plantiff deliver credible verdicts? Would citizens volunteer to build/maintain the interstates, dams, levees, etc? How would property records be kept? An annual fee? Do any private schools offer education to ALL children of poor people who can't pay?
.
Look, if government crowds out private enterprise from these areas, what about places like Hati, Somalia, and Afghanistan? Why aren't we seeing private companies taking hold providing these services there?
You make some good points Chris, but I will differ with you on your assessment of churches being corporations, although some of them are incorporated.
You said, "Their members/owners/employees realize benefits from membership like a corporation’s owners/employees."
What benefits are these that are not also offered to nonmembers? In some churches membership gives you a democratic voting right to direst the activities of the church, but other than that all services are open to members and nonmembers alike.
"They spend between 0 and 5% of revenues on helping poor people outside the organization and the remainder on operating costs, growth initiatives, and acquisitons – again like a corporation. They compete with each other for market share, like corporations, rather than focusing on cooperatively providing services to the needy, like charities. Their purposes are providing benefits to insiders and growth, like corporations, not making a tangible real-world difference, like charities. Verdict: corporation."
This isn't accurate either. The Church is the largest and oldest human relief organization on the planet. Some churches compete for members in the community, yes, but not all churches and, like the rest of your statement, this is not unique to most all charities.
The fact that the church uses donations for operating costs, tries to attract people to it's organization, and all of that does nothing to negate the fact that it is a charity and a nonprofit organization. Being incorporated had nothing to do with it. Most every charity in the country is also incorporated.
The church is not a business regardless of the disdain an atheist may hold for it. A church does not buy religion at one price and then sell it at a higher price. It does not charge admission to a show. It is not a business. Nothing that the church does separates it from the operation of any nonprofit organization.
American Atheists is buying billboard ads in order to attract members. They have developed a marketing strategy. They are also offering services to members that they do not offer to nonmembers, yet AA is still a nonprofit organization (I assume anyway.)
As has already been pointed out, the purpose of taxes (and part of the purpose of government) is to proportionally spread the cost of services among the beneficiaries. These services include defense, law enforcement, dispute resolution, infrastructure, and education. These services cannot generally be supplied reliably, equally, safely, or fairly by organizations using the private enterprise model, so here we are. It's not tyranny, it's civilization.
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Are churches beneficiaries of these services? Well, yes. Like all of us, they operate under the protection of the military and law enforcement, resolve disputes and have their rights preserved by the courts, utilize infrastructure for the transport of personnel & goods, and rely on educated employees in construction, communications, event planning, financing, technology, etc.
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Do churches more resemble charities or corporations? Their members/owners/employees realize benefits from membership like a corporation's owners/employees. They spend between 0 and 5% of revenues on helping poor people outside the organization and the remainder on operating costs, growth initiatives, and acquisitons - again like a corporation. They compete with each other for market share, like corporations, rather than focusing on cooperatively providing services to the needy, like charities. Their purposes are providing benefits to insiders and growth, like corporations, not making a tangible real-world difference, like charities. Verdict: corporation.
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So they are both beneficiaries and not charities. The IRS code on the subject is simply political pork.
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