The Montana Legislature recently enacted a state tax credit for donations to charitable organizations that provide scholarships for students attending private schools (including, on equal terms, religious schools). When taxpayers have objected that such a programs "aids religion," a number of state courts have rejected that assertion on the merits, most notably the Arizona Supreme Court in Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999). And the U.S. Supreme Court held that taxpayers lacked standing in federal court to challenge Arizona's program under the Establishment Clause (Arizona Christian Sch. Tuition Org. v. Winn, 131 S. Ct. 1436 (2011)).
Unfortunately, as Religion Clause recently reported, the Montana Department of Revenue (charged with enforcing the statute) has promulgated a rule excluding the use of tax credits to support donations for students who use them at "sectarian" schools. The Department has the misguided notion that this program is prohibited by the Montana Constitution's ban on "any direct or indirect appropriation or payment from any public fund or monies ... to aid any [school] controlled in whole or part by any, church, sect, or denomination." Mont. Const. Art. X, sec. 6. This is a particularly egregious example of the use of a state "Blaine Amendment" to discriminate against families who choose religious schooling for their children, and against donors who want to support that choice. (As we've noted here recently, the Supreme Court is considering important certiorari petitions challenging the application of Colorado Blaine's Amendment to discriminate against religious choices in education.)
Several parents, represented by the Institute for Justice, have filed suit against the new rule. During the agency process preceding the final promulgation of the rule, the Religious Liberty Appellate Clinic at St. Thomas, which I direct, drafted comments (here) filed by the Christian Legal Society and the Lutheran Church--Missouri Synod. We pointed out a bunch of things, with lots of supporting authority: that a tax credit is not an appropriation or payment, that the credits aid families rather than religious schools as such, and that such discrimination against religious choices is contrary to basic First Amendment principles. One sample bit (emphasis added):
Indeed, excluding religious organizations from this credit would a fortiori require excluding them from tax exemptions and from deductions for charitable contributions, since those exemptions are not separated by the additional steps present here: donation to an SSO that funds a scholarship that assists a parent who chooses a school that may or may not be religious. To find an unconstitutional connection in the House-that-Jack-built sequence of actions here would have intolerable consequences, “endanger[ing] the legislative scheme of taxation.” Toney, 744 N.E.2d at 357. The Montana Constitution, and thus the tax-credit statute, provides no authority for the Department to take this step.
Thanks to UST Law student Jennifer Tripp for her drafting work on the comments.
Thursday, December 17, 2015
In The Washington Post, evangelical theologian Miroslav Wolf criticizes Wheaton College's decision to suspend a professor who is wearing a hijab in solidarity with peaceful Muslims and who based her decision in part on the ground that Muslims and Christians "worship the same God." Wolf says the suspension reflects not a sound assertion of Christian theological distinctiveness, but rather the current political-cultural "enmity" toward Islam (the headline ramps this up to "bigotry," although Wolf doesn't use that term). Wolf notes that Christians (most Christians?) have long accepted that Jews worship the same God, which leads him to ask this good question:
Why is the Christian response to Muslim denial of the Trinity and the incarnation not the same as the response to similar Jewish denial? Why are many Christians today unable to say that Christians and Muslims worship the same God but understand God in partly different ways?
Is there a good answer to the question? One can certainly say (as Wheaton has) that substantially different understandings of the nature of God must be maintained with clarity, and when those differences exist one is not really worshiping "the same God." (See Christianity Today's follow-up story.) But what's the argument for distinguishing, on that score, between Judaism and Islam in their theological differences with Christianity?
Wolf emphasizes other major theological-ethical differences between Christianity and Islam besides the Incarnation: specifically, the Christian assertion that God is, ultimately, love. But, he says, if Christians emphasized that latter difference, "they would need to show how struggle against enemies is a way of loving them — an argument that many great theologians in the past were willing to make." And by any measure, a lot of Americans (including American Christians) currently are not acting with love toward Muslims.
Logically, Wolf's latter point doesn't matter to the "same God" issue: Christ's command to love your enemies applies no matter who they worship or don't worship. (And Wheaton has made clear that Hawkins was free to wear the hijab as an expression of solidarity with Muslim persons; the issue is her "same God" rationale.) But it seems to me Wolf also has a point: when theology becomes operational in politics and culture, our treatment of other people will be connected to how much commonality with them we are able to see.