Complimentary Copy Join FFRF Now! Vo1. 30 No. 10 Published by the Freedom From Religion Foundation, Inc. December 2013 Round 1 in federal challenge FFRF, Gaylor, Barker win ‘parsonage exemption’ suit The Freedom From Religion Foun- purchase a home, and, in a practice dation and plaintiffs Annie Laurie Gay- known as “double dipping,” may then lor and Dan Barker won a significant deduct interest paid on the mortgage ruling Nov. 22 in federal court declar- and property taxes. ing unconstitutional the 1954 “parish Crabb issued a 43-page decision exemption” benefiting “ministers of declaring 26 U.S.C. §107(2) unconsti- the gospel.” tutional. Quoting the Supreme Court, The challenge, filed in September Crabb noted, “Every tax exemption 2011, has far-reaching ramifications constitutes subsidy.” for up to 83% of ministers who receive Crabb wrote, “Some might view a a housing allowance. (Read a story on rule against preferential treatment as the clergy outcry against this decision exhibiting hostility toward religion, but on page 17.) equality should never be mistaken for “May we say ‘Hallelujah?’ ” said Gay- hostility. It is important to remember lor. She and Barker are FFRF co-presi- that the Establishment Clause protects dents. “The judge agrees with us that the religious and nonreligious alike.” Congress may not reward ministers for “The court’s decision does not fighting a ‘godless and anti-religious’ evince hostility to religion, nor should Sacramento billboard campaign, see pages 11–13. movement by letting them pay less in- it even seem controversial,” said Rich- come tax. The rest of us should not pay ard L. Bolton, FFRF’s attorney in the more because clergy pay less.” case. “The court has simply recognized Circuit U.S. Court of Appeals when the disadvantaged churches and ministers The government has 60 days to the reality that a tax-free housing allow- IRS sued Rev. Rick Warren of Saddle- is not a secular purpose and it does not appeal. While enjoining Treasury ance available only to ministers is a sig- back Church. Warren had claimed all produce a secular effect when similarly Secretary Jacob Lew and IRS Acting nificant benefit from the government or nearly all of his California housing disadvantaged secular organizations Commissioner Daniel Werfel from and is unconstitutionally provided on costs for several years as a tax-free par- and employees are excluded from the enforcing the tax break, U.S. District the basis of religion.” sonage allowance. benefit.” Judge Barbara Crabb for the Western The benefit to clergy is enormous, The 9th Circuit was poised to rule She added, “Under defendants’ District of Wisconsin stayed her ruling saving an estimated $2.3 billion in tax- against Warren, so Congress imme- view, there would be no limit to the until the conclusion of any appeal, as is es in the years 2002-07 alone, accord- diately passed the Clergy Housing Al- amount of support the government typical in significant cases. ing to a 2002 statement by U.S. Rep Jim lowance Clarification Act of 2002 to could provide to religious groups over The law allows “ministers of the gos- Ramstad, R-Minn., cited in Crabb’s rul- moot the case. From 2002 on, the law secular ones.” pel” paid through a housing allowance ing. Clergy may use the housing allow- restricted the parsonage exemption to Crabb invoked the Supreme Court’s to exclude that allowance from taxable ance for rent or mortgages and home “reasonable rental value.” 1989 case, Texas Monthly Inc. v. Bull­ income. It is not a tax “deduction” but improvements, including furnishings, The 1954 bill’s sponsor, Rep. Pe- ock, calling exemptions for religious is a tax exclusion. Ministers may, for property taxes and maintenance. ter Mack, D-Ill., argued that ministers instance, use this untaxed income to In 2002, a case went before the 9th should be rewarded for “carrying on Continued on page 17 such a courageous fight against this [godless and anti-religious world move- Have a very Super Solstice ment].” Inside This Issue Judge: No secular purpose Seymour Chwast’s “I agree with plaintiffs that §107(2) Memorable does not have a secular purpose or ef- Moments in fect,” wrote Crabb, adding that a rea- Monotheism sonable observer would view it “as an Page 7 endorsement of religion.” Crabb wrote that “the exemption provides a benefit Emperor Has to religious persons and no one else, No Clothes, even though doing so is not necessary but boy, Dan to alleviate a special burden on reli- Savage does gious exercise.” All taxpayers are burdened by taxes, Pages 8–9 Crabb noted. “Defendants do not iden- tify any reason why a requirement on ministers to pay taxes on a housing al- Religious lowance is more burdensome for them well-wishers’ than for the many millions of others healing wishes Staff gathered ’round FFRF’s traditional winter solstice display in the Wisconsin who must pay taxes on income used for unwelcome Capitol. Kneeling are Annie Laurie Gaylor and Andrew Seidel. Standing (left) housing expenses.” are Dan Barker, Scott Colson, Katie Daniel, Lauryn Seering, Bill Dunn, Liz Crabb rejected the claim that the Page 10 Cavell, Sam Grover, Alexis Palmer, Dayna Long, Lisa Strand, Yuna Choi, Patrick 1954 law was necessary to eliminate Elliott and Jackie Douglas. (Not pictured is Rebecca Markert due to maternity “discrimination” against ministers not leave.) living in parsonages. “A desire to assist Page 2 Freethought Today Madison, Wisconsin December 2013 Warren Brackmann and Gary Whittenberger standing up for secularism in the Gary Whittenberger with a portion of FFRF’s Tallahassee display. halls of government. FFRF’s ‘capital’ signs at three state capitols The Freedom From Religion Foun- placed there six years ago. FFRF mem- dation by early December had placed ber Steve Foulke, driving eight hours freethinking winter solstice signs in- roundtrip, placed the sign Dec. 1 in ad- side three state capitols — in Illinois, vance of the religious ceremony when Florida and Wisconsin — to counter the crèche was put up. nativity scenes there. “We’re here on our soapbox to pro- When a nativity scene was unexpect- claim the good news of Jesus Christ,” edly placed by Religious Right groups said the president and chief legal in Florida for the first time, FFRF went counsel of the Thomas More Society, to work, obtaining a permit, ordering Julia Zanoza, chair of the Springfield banners and a stand. Tallahassee FFRF Nativity Scene Committee. She said the members Gary Whittenberger and goal is to celebrate the “birth of Jesus Warren Brackmann placed the display Christ” and to promote “private ex- Dec. 5. The banner depicts the “nativ- pressions of religious faith in the pub- ity” of the Bill of Rights (Dec. 15 is Bill lic square.” of Rights Day), and founding fathers Also participating in the prayer- gazing in adoration at a Bill of Rights ful event was the notorious Bishop parchment on a crib. The Chicago Steve Foulkes on his way into the Thomas Paprocki, of the Springfield area chapter FFRF designed the ban- Illinois Capitol with FFRF’s solstice Catholic Diocese, who was introduced ner, which was also erected in Daley sign. by Zanoza as a “pro-family warrior.” Pa- Plaza. (See story on page 3.) FFRF’s “may reason prevail” mes- procki notoriously held an “exorcism” The manger scene was placed with sage was also placed in the Wisconsin on Nov. 20 to protest same-sex mar- great religious fanfare, hymns and Capitol in Madison for its 18th visit the Capitol by a Wisconsin division of riage being signed into law in Illinois. prayer in the capitol in Tallahassee: during the month of December. Focus on the Family. At the manger ceremony, Paprocki “We are not trying to offend anyone, The solstice message was composed FFRF’s display, crafted by Staff At- preached that gay couples must have but we are taking a stand for Christ in by Anne Nicol Gaylor, Foundation co- torney Andrew Seidel, features a baby a true definition of love, and that the Christmas, a stand for truth and reli- president emerita, and says: who is black and female, as Botticelli’s truth is not a thing but a person — Je- gious freedom,” said Pam Olsen, who “At this season of the Winter Sol- Venus declares, “It’s a girl.” The “wise sus Christ, hence making clear the Re- organized the event. “And what better stice, may reason prevail. men” are atheists and scientific giants ligious Right import of the “baby Jesus” place to do this than the heart of our There are no gods, no devils, no an- Charles Darwin and Albert Einstein, depicted. state government.” gels, no heaven or hell. plus “wise woman” Emma Goldman,a Focus on the Family has announced FFRF begs to differ. “We don’t think There is only our natural world. with humorist Mark Twain and found- a goal to get nativity scenes in all 50 there should be religion or irreligion Religion is but myth and supersti- ing “father” Thomas Jefferson thrown state capitols. “If a devotional nativ- in any State Capitol, but if they’re go- tion that hardens hearts and enslaves in for good measure. The sign declares ity display is allowed, then there must ing to start allowing religion and call it minds.” “Celebrate the Solstice, The Reason be ‘room at the inn’ for all points a public forum, then certainly the non- Joining the classic sign is FFRF’s for the Season.” of view, including irreverency and religious point of view should be there, tongue-in-cheek “natural nativity FFRF placed Anne Gaylor’s wording freethought,” said Gaylor. too,” said Annie Laurie Gaylor, FFRF scene,” which was unveiled in 2011 to in the Illinois Capitol in Springfield Thanks to Staff Attorneys Patrick Elliott co-president.