Tax Exemptions for Churches Protect Religious Freedom

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.

Read more at Washington Post

More about: American politics, church and state, Freedom of Religion, Religion & Holidays

An Israeli Buffer Zone in the Gaza Strip Doesn’t Violate International Law

 The IDF announced on Thursday that it is safe for residents to return to some of the towns and villages near the Gaza Strip that have been abandoned since October 7. Yet on the same day, rocket sirens sounded in one of those communities, Kibbutz Mefalsim. To help ensure security in the area, Israel is considering the creation of a buffer zone within the Strip that would be closed to Palestinian civilians and buildings. The U.S. has indicated, however, that it would not look favorably on such a step.

Avraham Shalev explains why it’s necessary:

The creation of a security buffer along the Gaza-Israel border serves the purpose of destroying Hamas’s infrastructure and eliminating the threat to Israel. . . . Some Palestinian structures are practically on the border, and only several hundred yards away from Israeli communities such as Kfar Aza, Kerem Shalom, and Sderot. The Palestinian terrorists that carried out the murderous October 7 attacks crossed into Israel from many of these border-adjacent areas. Hamas officials have already vowed that “we will do this again and again. The al-Aqsa Flood [the October 7th massacre] is just the first time, and there will be a second, a third, a fourth.”

In 2018 and 2019, Hamas and Palestinian Islamic Jihad organized mass marches towards the Israeli border with the goal of breaking into Israel. Billed by Palestinians as “the Great March of Return,” its name reveals its purpose—invasion. Although the marches were supposedly non-violent, they featured largescale attacks on Israeli forces as well as arson and damage to Israeli agriculture and civilian communities. Moreover, the October 7 massacre was made possible by Hamas’s prepositioning military hardware along the border under false cover of civilian activity. The security perimeter is intended to prevent a reprise of these events.

Shalev goes on to dismantle the arguments put forth about why international law prohibits Israel from creating the buffer zone. He notes:

By way of comparison, following the defeat of Nazi Germany, France occupied the Saar [River Valley] directly until 1947 and then indirectly until reintegration with Germany in 1957, and the Allied occupation of Berlin continued until the reunification of Germany in 1990. The Allies maintained their occupation long after the fall of the Nazi regime, due to the threat of Soviet invasion and conquest of West Berlin, and by extension Western Europe.

Read more at Kohelet

More about: Gaza Strip, Gaza War 2023, International Law, Israeli Security