corporation
presiding
bishop
amos
argued
march
decided
june
together
amos
et
also
appeal
appellee
mayson
employed
nonprofit
facility
open
public
run
religious
entities
associated
church
jesus
christ
saints
church
discharged
failed
qualify
certificate
member
church
eligible
attend
temples
individuals
purporting
represent
class
brought
action
federal
district
alleging
religious
discrimination
violation
title
vii
civil
rights
act
defendants
moved
dismiss
ground
shielded
liability
act
exempts
religious
organizations
title
vii
prohibition
religious
discrimination
employment
plaintiffs
contended
construed
allow
religious
employers
discriminate
religious
grounds
hiring
nonreligious
jobs
violated
establishment
clause
first
amendment
finding
mayson
case
involved
nonreligious
activities
held
test
set
lemon
kurtzman
unconstitutional
applied
secular
activity
primary
effect
advancing
religion
held
applying
exemption
religious
organizations
secular
activities
violate
establishment
clause
ample
room
clause
benevolent
neutrality
permit
religious
exercise
exist
without
sponsorship
without
interference
section
exemption
satisfies
first
requirement
lemon
test
challenged
law
serve
secular
legislative
purpose
requirement
aimed
preventing
relevant
governmental
abandoning
neutrality
acting
intent
promoting
particular
point
view
religious
matters
permissible
legislative
purpose
alleviate
significant
governmental
interference
ability
religious
organizations
define
carry
religious
missions
section
also
satisfies
lemon
second
requirement
challenged
law
principal
primary
effect
neither
advances
inhibits
religion
law
unconstitutional
simply
allows
churches
advance
religion
purpose
law
forbidden
effects
government
must
advanced
religion
activities
influence
district
reliance
facts
singles
religious
entities
benefit
unsupported
long
historical
tradition
unpersuasive
moreover
merit
contention
offends
equal
protection
principles
giving
less
protection
religious
employers
employees
secular
employers
employees
thus
must
strictly
scrutinized
statute
discriminate
among
religions
instead
neutral
face
motivated
permissible
purpose
limiting
governmental
interference
exercise
religion
proper
inquiry
whether
congress
chosen
rational
classification
legitimate
end
applied
nonprofit
activities
religious
employers
rationally
related
legitimate
purpose
alleviating
significant
governmental
interference
ability
religious
organizations
define
carry
religious
missions
third
part
lemon
test
also
satisfied
since
impermissibly
entangle
church
state
rather
effects
complete
separation
two
pp
reversed
remanded
white
delivered
opinion
rehnquist
powell
stevens
scalia
joined
brennan
filed
opinion
concurring
judgment
marshall
joined
post
blackmun
post
post
filed
opinions
concurring
judgment
rex
lee
argued
cause
appellants
briefs
wilford
kirton
dan
bushnell
karlynn
hinman
benjamin
heineman
carter
phillips
ronald
flagg
assistant
attorney
general
reynolds
argued
cause
briefs
solicitor
general
fried
deputy
solicitor
general
ayer
deputy
assistant
attorney
general
carvin
andrew
pincus
david
watkiss
argued
cause
appellees
cases
brief
elizabeth
dunning
john
powell
joan
bertin
john
fn
briefs
amici
curiae
urging
reversal
filed
american
association
presidents
independent
colleges
universities
et
al
edward
mcglynn
gaffney
american
jewish
congress
marc
stern
amy
adelson
baptist
joint
committee
public
affairs
donald
brewer
oliver
thomas
catholic
league
religious
civil
rights
steven
frederick
mcdowell
christian
legal
society
et
al
michael
mcconnell
michael
woodruff
samuel
ericsson
kimberlee
colby
philip
draheim
forest
montgomery
general
conference
adventists
warren
johns
walter
carson
melvin
sabey
national
jewish
commission
law
public
affairs
nathan
lewin
dennis
rapps
catholic
conference
john
liekweg
mark
chopko
council
religious
freedom
lee
boothby
james
parker
robert
nixon
rolland
truman
briefs
amici
curiae
urging
affirmance
filed
american
federation
labor
congress
industrial
organizations
et
al
michael
gottesman
robert
weinberg
david
silberman
laurence
gold
league
harold
weinberger
justin
finger
jeffrey
sinensky
jill
kahn
ruti
tietel
meyer
eisenberg
employment
law
center
legal
aid
society
san
francisco
joan
graff
robert
barnes
robert
borton
women
legal
defense
fund
et
al
donna
lenhoff
jordan
lorence
filed
brief
concerned
women
america
amicus
curiae
justice
white
delivered
opinion
section
civil
rights
act
stat
amended
exempts
religious
organizations
title
vii
prohibition
discrimination
employment
basis
religion
question
presented
whether
applying
exemption
secular
nonprofit
activities
religious
organizations
violates
establishment
clause
first
amendment
district
held
cases
direct
appeal
pursuant
reverse
deseret
gymnasium
gymnasium
salt
lake
city
utah
nonprofit
facility
open
public
run
corporation
presiding
bishop
church
jesus
christ
saints
cpb
corporation
president
church
jesus
christ
saints
cop
cpb
cop
religious
entities
associated
church
jesus
christ
saints
church
unincorporated
religious
association
sometimes
called
mormon
lds
church
appellee
mayson
worked
gymnasium
years
assistant
building
engineer
building
engineer
discharged
failed
qualify
temple
recommend
certificate
member
church
eligible
attend
temples
mayson
others
purporting
represent
class
plaintiffs
brought
action
cpb
cop
alleging
among
things
discrimination
basis
religion
violation
civil
rights
act
defendants
moved
dismiss
claim
ground
shields
liability
plaintiffs
contended
construed
allow
religious
employers
discriminate
religious
grounds
hiring
nonreligious
jobs
violates
establishment
clause
district
first
considered
whether
facts
cases
require
decision
plaintiffs
constitutional
argument
starting
premise
religious
activities
religious
employers
permissibly
exempted
developed
test
determine
whether
activity
religious
applying
test
mayson
situation
found
first
gymnasium
intimately
connected
church
financially
matters
management
second
clear
connection
primary
function
gymnasium
performs
religious
beliefs
tenets
mormon
church
church
administration
third
none
mayson
duties
gymnasium
even
tangentially
related
conceivable
religious
belief
ritual
mormon
church
church
administration
supp
utah
concluded
mayson
case
involves
nonreligious
activity
next
considered
plaintiffs
constitutional
challenge
applying
test
set
lemon
kurtzman
first
held
permissible
secular
purpose
assuring
government
remains
neutral
meddle
religious
affairs
interfering
decisionmaking
process
religions
supp
concluded
however
fails
second
part
lemon
test
provision
primary
effect
advancing
religion
among
considerations
mentioned
singles
religious
entities
benefit
rather
benefiting
broad
grouping
religious
organizations
part
supported
long
historical
tradition
burdens
free
exercise
rights
employees
religious
institutions
work
nonreligious
jobs
finding
impermissibly
sponsors
religious
organizations
granting
exclusive
authorization
engage
conduct
directly
immediately
advance
religious
tenets
practices
declared
statute
unconstitutional
applied
secular
activity
entered
summary
judgment
favor
mayson
pursuant
federal
rule
civil
procedure
ordered
reinstated
backpay
subsequently
vacated
judgment
intervene
defend
constitutionality
briefing
argument
affirmed
prior
determination
reentered
final
judgment
mayson
ii
long
recognized
government
may
sometimes
must
accommodate
religious
practices
may
without
violating
establishment
clause
hobbie
unemployment
appeals
omitted
well
established
limits
permissible
state
accommodation
religion
means
noninterference
mandated
free
exercise
clause
walz
tax
ample
room
establishment
clause
benevolent
neutrality
permit
religious
exercise
exist
without
sponsorship
without
interference
point
accommodation
may
devolve
unlawful
fostering
religion
hobbie
supra
cases
view
lemon
requires
first
law
issue
serve
secular
legislative
purpose
mean
law
purpose
must
unrelated
religion
amount
requirement
government
show
callous
indifference
religious
groups
zorach
clauson
establishment
clause
never
interpreted
rather
lemon
purpose
requirement
aims
preventing
relevant
governmental
decisionmaker
case
congress
abandoning
neutrality
acting
intent
promoting
particular
point
view
religious
matters
lemon
analysis
permissible
legislative
purpose
alleviate
significant
governmental
interference
ability
religious
organizations
define
carry
religious
missions
appellees
argue
purpose
provided
adequate
protection
religious
employers
prior
amendment
exempted
religious
activities
employers
statutory
ban
religious
discrimination
may
assume
sake
argument
exemption
adequate
sense
free
exercise
clause
required
nonetheless
significant
burden
religious
organization
require
pain
substantial
liability
predict
activities
secular
consider
religious
line
hardly
bright
one
organization
might
understandably
concerned
judge
understand
religious
tenets
sense
mission
fear
potential
liability
might
affect
way
organization
carried
understood
religious
mission
detailed
examination
legislative
history
amendment
district
concluded
congress
purpose
minimize
governmental
interfer
ence
process
religions
agree
district
purpose
violate
establishment
clause
second
requirement
lemon
law
question
principal
primary
effect
neither
advances
inhibits
religion
undoubtedly
religious
organizations
better
able
advance
purposes
prior
amendment
religious
groups
better
able
advance
purposes
account
many
laws
passed
constitutional
muster
example
property
tax
exemption
issue
walz
tax
supra
loans
schoolbooks
school
children
including
parochial
school
students
upheld
board
education
allen
law
unconstitutional
simply
allows
churches
advance
religion
purpose
law
forbidden
effects
lemon
must
fair
say
government
advanced
religion
activities
influence
observed
walz
men
wrote
religion
clauses
first
amendment
establishment
religion
connoted
sponsorship
financial
support
active
involvement
sovereign
religious
activity
accord
lemon
district
appeared
fear
sustaining
exemption
permit
churches
financial
resources
impermissibly
extend
influence
propagate
faith
entering
commercial
world
cases
us
however
involve
nonprofit
activity
instituted
years
ago
hope
assemble
come
benefit
health
physical
blessings
may
feel
house
dedicated
lord
dedicatory
prayer
gymnasium
quoted
cases
therefore
implicate
apparent
concerns
district
moreover
find
persuasive
evidence
record
us
church
ability
propagate
religious
doctrine
gymnasium
greater
prior
passage
civil
rights
act
circumstances
see
advancement
religion
achieved
gymnasium
fairly
attributed
government
opposed
church
find
unpersuasive
district
reliance
fact
singles
religious
entities
benefit
although
given
weight
consideration
past
decisions
see
supra
never
indicated
statutes
give
special
consideration
religious
groups
per
se
invalid
run
contrary
teaching
cases
ample
room
accommodation
religion
establishment
clause
see
supra
government
acts
proper
purpose
lifting
regulation
burdens
exercise
religion
see
reason
require
exemption
come
packaged
benefits
secular
entities
also
unpersuaded
district
reliance
argument
unsupported
long
historical
tradition
simply
need
consider
scope
exemption
civil
rights
act
passed
fact
congress
concluded
eight
years
original
exemption
unnecessarily
narrow
decision
entitled
deference
suspicion
appellees
argue
offends
equal
protection
principles
giving
less
protection
employees
religious
employers
employees
secular
employers
appellees
rely
larson
valente
proposition
law
drawing
distinctions
religious
grounds
must
strictly
scrutinized
larson
indicates
laws
discriminating
among
religions
subject
strict
scrutiny
laws
affording
uniform
benefit
religions
analyzed
lemon
cases
statute
neutral
face
motivated
permissible
purpose
limiting
governmental
interference
exercise
religion
see
justification
applying
strict
scrutiny
statute
passes
lemon
test
proper
inquiry
whether
congress
chosen
rational
classification
legitimate
end
already
indicated
congress
acted
legitimate
purpose
expanding
exemption
cover
activities
religious
employers
supra
dispose
appellees
equal
protection
argument
suffices
hold
applied
nonprofit
activities
religious
employers
rationally
related
legitimate
purpose
alleviating
significant
governmental
interference
ability
religious
organizations
define
carry
religious
missions
seriously
contended
impermissibly
entangles
church
state
statute
effectuates
complete
separation
two
avoids
kind
intrusive
inquiry
religious
belief
district
engaged
case
statute
easily
passes
muster
third
part
lemon
test
judgment
district
reversed
cases
remanded
proceedings
consistent
opinion
ordered
footnotes
subchapter
title
vii
civil
rights
act
et
seq
shall
apply
religious
corporation
association
educational
institution
society
respect
employment
individuals
particular
religion
perform
work
connected
carrying
corporation
association
educational
institution
society
activities
title
permits
party
appeal
interlocutory
final
judgment
decree
order
holding
act
congress
unconstitutional
civil
action
party
cpb
cop
corporations
sole
organized
utah
law
perform
various
activities
behalf
church
corporations
nonprofit
religious
entities
internal
revenue
code
appellees
contest
cpb
cop
religious
organizations
purposes
temple
recommends
issued
individuals
observe
church
standards
matters
regular
church
attendance
tithing
abstinence
coffee
tea
alcohol
tobacco
district
certify
class
plaintiffs
whose
claims
issue
appeal
initially
included
former
employees
beehive
clothing
mills
manufactures
garments
religious
significance
church
members
complaint
amended
add
plaintiff
former
employee
desert
industries
division
church
welfare
services
department
district
rulings
plaintiffs
claims
described
infra
district
described
test
follows
first
must
look
tie
religious
organization
activity
issue
regard
areas
financial
affairs
operations
management
second
whether
close
substantial
tie
two
next
must
examine
nexus
primary
function
activity
question
religious
rituals
tenets
religious
organization
matters
church
administration
substantial
connection
activity
question
religious
organization
religious
tenets
matters
church
administration
tie
first
part
test
close
need
proceed
may
declare
activity
religious
however
tie
religious
entity
activity
question
either
close
remote
first
prong
test
nexus
primary
function
activity
question
religious
tenets
rituals
religious
organization
matters
church
administration
tenuous
must
engage
third
inquiry
must
consider
relationship
nature
job
employee
performing
religious
rituals
tenets
religious
organization
matters
church
administration
substantial
relationship
employee
job
church
administration
religious
organization
rituals
tenets
must
find
activity
question
religious
relationship
substantial
activity
religious
supp
utah
found
nothing
running
purpose
gymnasium
suggests
intended
spread
teach
religious
beliefs
doctrine
practices
sacred
ritual
mormon
church
intended
integral
part
church
administration
emphasized
contention
made
religious
doctrines
mormon
church
either
require
religious
discrimination
employment
treat
physical
exercise
religious
ritual
also
considered
rejected
possibility
construed
exempt
religious
organization
respect
employment
involving
religious
activities
examined
considerable
detail
legislative
history
amendment
prior
time
exempted
religious
activities
religious
employers
statutory
proscription
religious
discrimination
employment
amendment
extending
exemption
activities
religious
organizations
sponsored
senators
allen
ervin
senator
ervin
explained
purpose
amendment
take
political
hands
caesar
institutions
god
place
cong
rec
rejected
defendants
arguments
required
need
avoid
excessive
governmental
entanglement
religion
free
exercise
clause
mueller
allen
provision
benefits
broad
spectrum
groups
important
index
secular
effect
committee
public
education
religious
liberty
nyquist
narrowness
benefited
class
important
factor
evaluating
whether
effect
law
violates
establishment
clause
cf
walz
tax
relying
part
upholding
property
tax
exemption
religious
groups
long
historical
tradition
exemptions
declared
determination
regarding
applies
equal
force
similar
state
exemption
relates
facts
case
deferred
ruling
plaintiffs
claim
violates
due
process
equal
protection
clauses
constitution
rejected
plaintiffs
claims
wrongful
discharge
intentional
infliction
emotional
distress
subsequently
concluded
disputed
issues
material
fact
precluded
summary
judgment
beehive
employees
see
supra
supp
utah
plaintiff
added
amendment
complaint
ralph
whitaker
claimed
impermissible
religious
discrimination
discharge
position
truckdriver
desert
industries
industries
based
failure
qualify
temple
recommend
industries
division
church
welfare
services
department
runs
workshop
program
handicapped
retarded
unemployed
sort
assemble
items
refurbish
donated
goods
sale
industries
thrift
stores
relying
church
emphasis
charity
work
held
industries
religious
activity
intimate
connection
industries
defendants
mormon
church
primary
function
industries
religious
tenets
church
finding
establishment
clause
violation
applying
exemption
industries
granted
summary
judgment
whitaker
appeal
present
cases
illustrative
difficulties
distinction
deseret
industries
see
supra
gymnasium
rather
fine
activities
run
nonprofit
basis
cpb
cop
argue
district
failed
appreciate
gymnasium
well
deseret
industries
expressive
church
religious
values
brief
appellants
pp
undoubtedly
mayson
freedom
choice
religious
matters
impinged
upon
church
cop
cpb
government
put
choice
changing
religious
practices
losing
job
different
case
estate
thornton
caldor
caldor
struck
connecticut
statute
prohibiting
employer
requiring
employee
work
day
designated
employee
sabbath
effect
connecticut
given
force
law
employee
designation
sabbath
day
required
accommodation
employer
regardless
burden
constituted
employer
employees
see
hobbie
unemployment
appeals
present
cases
appellee
mayson
legally
obligated
take
steps
necessary
qualify
temple
recommend
discharge
required
statute
find
merit
appellees
contention
impermissibly
delegates
governmental
power
religious
employees
conveys
message
governmental
endorsement
religious
discrimination
brief
appellees
appellees
also
argue
violates
equal
protection
principles
giving
religious
employers
greater
leeway
discriminate
secular
employers
clear
appellees
standing
represent
interests
secular
employers
event
argument
practically
speaking
merely
restatement
first
point
occasion
pass
argument
cop
cpb
exemption
entitled
required
free
exercise
clause
appellees
argue
creates
danger
political
divisiveness
along
political
lines
stated
lynch
donnelly
held
political
divisiveness
alone
serve
invalidate
otherwise
permissible
conduct
decline
hold
today
case
involve
direct
subsidy
schools
colleges
religious
institutions
hence
inquiry
political
divisiveness
even
called
mueller
allen
write
separately
emphasize
concurrence
judgment
rests
fact
cases
involve
challenge
application
categorical
exemption
activities
nonprofit
organization
believe
particular
character
nonprofit
activity
makes
inappropriate
determination
whether
nature
religious
secular
cases
present
confrontation
rights
religious
organizations
individuals
exemption
title
vii
proscription
religious
discrimination
necessarily
effect
burdening
religious
liberty
prospective
current
employees
exemption
says
person
may
put
choice
either
conforming
certain
religious
tenets
losing
job
opportunity
promotion
cases
employment
potential
coercion
created
provision
serious
tension
commitment
individual
freedom
conscience
matters
religious
belief
time
religious
organizations
interest
autonomy
ordering
internal
affairs
may
free
select
leaders
define
doctrines
resolve
disputes
run
institutions
religion
includes
important
communal
elements
believers
exercise
religion
religious
organizations
organizations
must
protected
free
exercise
lause
laycock
towards
general
theory
religion
clauses
case
church
labor
relations
right
church
autonomy
colum
rev
authority
engage
process
inevitably
involves
normally
regard
infringement
free
exercise
rights
since
religious
organization
able
condition
employment
certain
activities
subscription
particular
religious
tenets
willing
countenance
imposition
condition
deem
vital
certain
activities
constitute
part
religious
community
practice
religious
organization
able
require
members
community
perform
activities
rationale
suggests
ideally
religious
organizations
able
discriminate
basis
religion
respect
religious
activities
determination
made
case
whether
activity
religious
secular
infringement
religious
liberty
results
conditioning
performance
secular
activity
upon
religious
belief
defended
necessary
community
furthermore
authorization
discrimination
circumstances
accommodation
simply
enables
church
gain
members
normal
means
prescribing
terms
membership
seek
participate
furthering
mission
community
rather
puts
disposal
religion
added
advantages
economic
leverage
secular
realm
result
authorization
religious
discrimination
respect
nonreligious
activities
goes
beyond
reasonable
accommodation
effect
furthering
religion
violation
establishment
clause
see
lemon
kurtzman
makes
application
distinction
difficult
character
activity
result
determining
whether
activity
religious
secular
requires
searching
analysis
results
considerable
ongoing
government
entanglement
religious
affairs
see
furthermore
prospect
government
intrusion
raises
concern
religious
organization
may
chilled
free
exercise
activity
church
may
regard
conduct
certain
functions
integral
mission
may
disagree
religious
organization
therefore
incentive
characterize
religious
activities
likely
dispute
even
genuinely
believed
religious
commitment
important
performing
tasks
well
result
community
process
shaped
part
prospects
litigation
analysis
activities
therefore
produce
excessive
government
entanglement
religion
create
danger
chilling
religious
activity
risk
chilling
religious
organizations
likely
arise
respect
nonprofit
activities
fact
operation
organized
commercial
enterprise
makes
colorable
claim
purely
secular
orientation
contrast
corporation
organization
must
utilize
earnings
finance
continued
provision
goods
services
furnishes
may
distribute
surplus
owners
see
generally
hansmann
role
nonprofit
enterprise
yale
makes
plausible
church
contention
entity
operated
simply
order
generate
revenues
church
activities
infused
religious
purpose
furthermore
unlike
corporations
nonprofits
historically
organized
specifically
provide
certain
community
services
simply
engage
commerce
churches
often
regard
provision
services
means
fulfilling
religious
duty
providing
example
way
life
church
seeks
foster
nonprofit
activities
therefore
likely
present
cases
characterization
activity
religious
secular
close
question
danger
religious
organization
deterred
classifying
religious
activities
actually
regards
religious
likely
domain
substantial
potential
chilling
religious
activity
makes
inappropriate
determination
character
nonprofit
organization
justifies
categorical
exemption
nonprofit
activities
exemption
demarcates
sphere
deference
respect
activities
likely
religious
permits
infringement
employee
free
exercise
rights
instances
discrimination
likely
reflect
religious
community
every
nonprofit
activity
may
operated
religious
purposes
likelihood
many
makes
categorical
rule
suitable
means
avoid
chilling
exercise
religion
sensitivity
individual
religious
freedom
dictates
religious
discrimination
permitted
respect
employment
religious
activities
concern
autonomy
religious
organizations
demands
avoid
entanglement
chill
religious
expression
determination
produce
escape
fact
aims
tension
nature
nonprofit
activities
believe
categorical
exemption
enterprises
appropriately
balances
competing
concerns
result
concur
judgment
nonprofit
deseret
gymnasium
may
avail
automatic
exemption
title
vii
proscription
religious
discrimination
fact
religious
organization
permitted
rather
required
impose
burden
irrelevant
significant
burden
effect
exemption
see
lemon
kurtzman
exemption
nature
merely
permits
certain
behavior
never
stopped
examining
effect
exemptions
free
religion
regulations
placed
others
see
lee
granting
exemption
social
security
taxes
employer
operates
impose
employer
religious
faith
employees
walz
tax
legislative
purpose
granting
tax
exemption
determinative
must
also
sure
end
result
effect
excessive
government
entanglement
religion
see
also
wisconsin
yoder
must
ignore
danger
exception
general
obligation
citizenship
religious
grounds
may
run
afoul
establishment
clause
approach
reflects
concern
impact
exemptions
others
also
awareness
government
promotes
religion
effectively
fosters
close
identification
powers
responsibilities
religious
denominations
attempts
inculcate
specific
religious
doctrines
identification
conveys
message
government
endorsement
religion
core
purpose
establishment
clause
violated
grand
rapids
school
dist
ball
james
madison
expressed
hold
fundamental
undeniable
truth
religion
duty
owe
creator
manner
discharging
directed
reason
conviction
force
violence
religion
every
man
must
left
conviction
conscience
every
man
right
every
man
exercise
may
dictate
madison
memorial
remonstrance
religious
assessment
writings
james
madison
hunt
ed
quoting
virginia
declaration
rights
art
see
barth
christian
community
civil
community
community
state
church
cover
term
foreword
nomos
narrative
harv
rev
cf
perry
authority
text
tradition
reason
theory
constitutional
interpretation
cal
rev
tradition
represents
particular
history
narrative
central
motif
aspiration
particular
form
life
certain
projects
goals
ideals
central
discourse
argument
form
life
cultivated
revised
quite
recently
common
state
laws
permit
entity
incorporate
nonprofit
formed
serve
one
limited
set
purposes
hansmann
role
nonprofit
enterprise
yale
many
however
permit
formation
nonprofit
corporation
lawful
purpose
ibid
possible
easily
transform
enterprise
appeared
commercial
substance
one
nonprofit
form
church
decision
might
signal
church
regarded
religious
character
entity
significant
willing
forgo
direct
financial
benefits
order
able
hire
persons
committed
church
mission
nonetheless
experience
proved
nonprofit
incorporation
frequently
used
simply
evade
title
vii
find
necessary
reconsider
judgment
cases
furthermore
justice
notes
excellent
concurrence
exemption
provided
nonprofit
activity
objective
observer
perceive
government
action
accommodation
exercise
religion
rather
government
endorsement
religion
post
also
conceivable
activities
religious
character
religious
discrimination
respect
activities
justified
cases
cases
us
however
involve
nonprofit
organization
believe
categorical
exemption
authorizing
discrimination
particularly
appropriate
entities
claims
possess
religious
dimension
especially
colorable
justice
blackmun
concurring
judgment
essentially
reasons
set
forth
justice
opinion
particularly
third
final
paragraphs
thereof
concur
judgment
fully
agree
distinction
drawn
seems
obscure
far
enlighten
justice
post
surely
question
constitutionality
exemption
applied
activities
religious
organizations
remains
open
post
justice
concurring
judgment
although
agree
judgment
write
separately
note
action
illustrates
certain
difficulties
inherent
use
test
articulated
lemon
kurtzman
see
wallace
jaffree
concurring
judgment
lynch
donnelly
concurring
result
problematic
analysis
holding
opinion
extends
nonprofit
organizations
reasoning
fails
acknowledge
amended
raises
different
questions
applied
profit
nonprofit
organizations
wallace
jaffree
supra
noted
tension
use
lemon
test
evaluate
establishment
clause
challenge
government
efforts
accommodate
free
exercise
religion
one
hand
rigid
application
lemon
test
invalidate
legislation
exempting
religious
observers
generally
applicable
government
obligations
definition
legislation
religious
purpose
effect
promoting
free
exercise
religion
hand
judicial
deference
legislation
purports
facilitate
free
exercise
religion
completely
vitiate
establishment
clause
statute
pertaining
religion
viewed
accommodation
free
exercise
rights
wallace
jaffree
supra
necessary
first
step
evaluating
establishment
clause
challenge
government
action
lifting
religious
organizations
generally
applicable
regulatory
burden
recognize
government
action
effect
advancing
religion
necessary
second
step
separate
benefits
religion
constitutionally
accommodate
free
exercise
religion
provide
unjustifiable
awards
assistance
religious
organizations
suggested
earlier
opinions
inquiry
framed
lemon
test
whether
government
purpose
endorse
religion
whether
statute
actually
conveys
message
endorsement
wallace
ascertain
whether
statute
conveys
message
endorsement
relevant
issue
perceived
objective
observer
acquainted
text
legislative
history
implementation
statute
course
order
perceive
government
action
permissible
accommodation
religion
must
fact
identifiable
burden
exercise
religion
said
lifted
government
action
determination
whether
objective
observer
perceive
endorsement
religion
question
simple
historical
fact
although
evidentiary
submissions
may
help
answer
question
like
question
whether
racial
classifications
communicate
invidious
message
large
part
legal
question
answered
basis
judicial
interpretation
social
facts
lynch
donnelly
supra
framework
believe
helps
clarify
amended
raises
different
questions
applied
nonprofit
organizations
justice
brennan
observes
concurrence
fact
operation
organized
commercial
enterprise
makes
colorable
claim
purely
secular
orientation
ante
opinion
concurring
judgment
cases
involve
government
decision
lift
activity
religious
organization
burden
demonstrating
particular
nonprofit
activity
religious
well
burden
refraining
discriminating
basis
religion
probability
nonprofit
activity
religious
organization
involved
organization
religious
mission
view
objective
observer
perceive
government
action
accommodation
exercise
religion
rather
government
endorsement
religion
clear
however
activities
conducted
religious
organizations
solely
enterprises
likely
directly
involved
religious
mission
organization
express
opinion
issue
emphasize
holding
view
appropriate
establishment
clause
analysis
question
constitutionality
exemption
applied
activities
religious
organizations
remains
open