The exemption of churches, synagogues, and other religious organizations from taxation is a longstanding principle of American law that has recently come under attack. Richard W. Garnett defends the practice:

Instead of asking whether churches and religious organizations deserve to be tax-exempt, we should ask why governments should be able to tax them at all. Taxation, after all, involves interference by the state, and in a free society such interference needs to be justified. . . .

Many of the recent calls to tax churches rest on the premise that churches owe at least some of their resources to political authorities—to governments—who can decide whether or not to collect and use those resources for their own purposes. In this view, exempting churches from taxation is seen as somehow subsidizing religion. But it is a mistake to equate “not taxing” with “subsidizing,” even if in some sense the effect is the same. Governments do not refrain from taxing religious institutions merely because it is politically convenient or socially acceptable to support them. They do and should continue to refrain from taxing churches because their power over them is limited, because “church” and “state” are distinct, and because religious freedom is fundamentally important.

While it is commendable that administrators of several universities finally called upon police to crack down on violent and disruptive anti-Israel protests, the actions they have taken may be insufficient. At Columbia, demonstrators reestablished their encampment on the main quad after it had been cleared by the police, and the university seems reluctant to use force again. The school also decided to hold classes remotely until the end of the semester. Such moves, whatever their merits, do nothing to fix the factors that allowed campuses to become hotbeds of pro-Hamas activism in the first place. The editors of National Review examine how things go to this point:

Since the 10/7 massacre, Columbia’s Jewish students have been forced to endure routine calls for their execution. It shouldn’t have taken the slaughter, rape, and brutalization of Israeli Jews to expose chants like “Globalize the intifada” and “Death to the Zionist state” as calls for violence, but the university refused to intervene on behalf of its besieged students. When an Israeli student was beaten with a stick outside Columbia’s library, it occasioned little soul-searching from faculty. Indeed, it served only as the impetus to establish an “Anti-Semitism Task Force,” which subsequently expressed “serious concerns” about the university’s commitment to enforcing its codes of conduct against anti-Semitic violators.

But little was done. Indeed, as late as last month the school served as host to speakers who praised the 10/7 attacks and even “hijacking airplanes” as “important tactics that the Palestinian resistance have engaged in.”

The school’s lackadaisical approach created a permission structure to menace and harass Jewish students, and that’s what happened. . . . Now is the time finally to do something about this kind of harassment and associated acts of trespass and disorder. Yale did the right thing when police cleared out an encampment [on Monday]. But Columbia remains a daily reminder of what happens when freaks and haters are allowed to impose their will on campus.