Unemployment tax & religious organization
Patrick J. Schiltz
Patrick.J.Schiltz.2 at ND.EDU
Fri Oct 10 18:13:40 PDT 1997
Eugene Volokh asks, with respect to the Rhode Island unemployment tax statute:
> Still, it seems to me that the statute covers far fewer secular
>institutions than does the Walz statute; most obviously, nonreligious
>nonprofit organizations, no matter how charitable or civically
>minded, are excluded. Is anyone else troubled by this?
The flip side of this, of course, is that if the statute exempted insurance
brokers and golf caddies (among others), but did not exempt religious
workers, the statute would not be "generally applicable," it would burden
religion (but cf. Swaggart), and it would not further a compelling state
interest (at least arguably).
More information about the Religionlaw