Introduction I. Passionate Watchmen II. The Statutory and Constitutional Background In Brief III. The Issues in Three Dimensions IV. A Roadmap Chapter One How the Government Benefits Religion I. Introduction II. Founding Stories: Quests for Religious Accommodations III. Defining "Religion" IV.

Legislatively-Created Accommodations for "Religion" V. The Cumulative Effect of Religious Accommodations VI. Conclusion Chapter Two Tax Exemption for Houses of Worship: Not a Foregone Conclusion, Yet Conditional I. Introduction II. Religion and Taxes in Colonial America and the Early American Republic III. Cementing the Federal Income Tax Exemption for Religious Organizations: Not A Foregone Conclusion IV. Are the Income Tax Exemption and Contribution Deduction Tax Subsidies to Houses of Worship? V. The Prohibition on § 501(c)(3) Organizations' Political Campaign Speech VI.

Problems Engendered by Broad, Vague, and Ambiguous Legislation And I.R.S. Interpretations VII. Conclusion Chapter Three The First Amendment's Religion Clauses: Mandate, Permit, or Prohibit Congress to Tax Houses of Worship I. Introduction II. The Religion Clauses: Congress's Authority to Tax Religious Organizations III. Government Aid to Religion Factored Through Individual Choice IV.

Conclusion Chapter Four Free Speech and Religiously Motivated Political Campaign Speech - General Principles I. Introduction II. Modern Free Speech Jurisprudence III. The § 501(c)(3) Restriction on Political Campaign Speech IV. Campaign Finance Reform: Lessons for Houses of Worship V. Free Speech, Free Exercise, and the Establishment Clause VI. Viewpoint Discrimination VII. What Should Houses of Worship Do? VIII.

Conclusion Chapter Five Judicial Review of the Statutory Ban on Political Campaign Speech I. Introduction II. Unconstitutional Conditions III. Three Overlapping Judicial Approaches IV. Balancing Interests V. Conclusion Chapter Six Reconciling the Irreconcilable I. Introduction: Our Proposals II. Part One: Legislative Modifications to I.

R.C. § 501(c)(3) and § 170 III. Part Two: Creation of a New Tax Classification in I.R.C. § 501(c) IV. Part Three: Amendment of I.

R.C. § 527 and § 4955 V. Part Four: Clarity In Legislation and Regulation VI. Our Proposals Compared To Other Approaches VII. A Decision Awaits Congress VIII. Conclusion Appendix One Additional Tax and Non-Tax Benefits I. Federal Tax Statutory Accommodations II.

Federal and State Non-tax Statutory and Regulatory Benefits Appendix Two The Potential Value of the State Property Tax Deduction to House of Worship.