Jump directly to the Content

Recent Developments in the Supreme Court Regarding Employment Practices

The United States Supreme Court ruled that a church-operated camp was engaged in "commerce."

Federal
State:
Key point. Many federal employment and civil rights laws apply to employers that are engaged in interstate commerce. Churches and other religious organizations may satisfy this test in some situations.

The United States Supreme Court ruled that a church—operated camp was engaged in "commerce." A Maine law exempted church camps from property taxes so long as most of their visitors were from within the state. A church camp that attracted most of its visitors from out—of—state was assessed property taxes. The camp challenged the tax, claiming that it violated the "commerce clause" of the federal constitution by discriminating against camps solely on the basis of interstate travel. The Supreme Court agreed. The Court ruled that a religious camp is engaged in interstate commerce:

Even though [the camp] does not make a profit, it is unquestionably engaged in commerce, not ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • March 2, 1998

Related ResourcesVisit Store

Protecting Your Tax-Exempt Status
Protecting Your Tax-Exempt Status
Understand the requirements of your tax-exempt status.
Charitable Contributions Tax Reminder 2021
Charitable Contributions Tax Reminder 2021
Encourage giving by informing your donors about tax deductions they could claim.
2021 Church & Clergy Tax Guide (Book)
2021 Church & Clergy Tax Guide (Book)
The most comprehensive and authoritative tax guide available.
20 Finance Questions Churches Ask
20 Finance Questions Churches Ask
Richard Hammar answers relevant tax and finance questions for church leaders.