committee public education nyquist argued april decided june together anderson committee public education religious liberty et al nyquist commissioner education new york et al committee public education religious liberty et al cherry et al committee public education religious liberty et also appeal amendments new york education tax laws established three financial aid programs nonpublic elementary secondary schools first section provides direct money grants qualifying nonpublic schools used maintenance repair facilities equipment ensure students health welfare safety qualifying school nonpublic nonprofit elementary secondary school serving high concentration pupils families annual grant per pupil facilities years old may exceed average cost equivalent services public schools legislative findings concluded state primary responsibility ensure health welfare safety children attending nonpublic schools fiscal crisis nonpublic education caused diminution proper maintenance repair programs threatening health welfare safety nonpublic school children urban areas healthy safe school environment contributes stability urban neighborhoods section establishes tuition reimbursement plan parents children attending nonpublic elementary secondary schools qualify parent annual taxable income must less amount reimbursement per grade school child per high school student long amounts exceed actual tuition paid legislature found right select among alternative educational systems available pluralistic society sharp decline nonpublic school pupils massively increase public school enrollment costs seriously jeopardizing quality education children reiterating declaration contained first section findings concluded assistance clearly secular neutral nonideological third program contained challenged law designed give tax relief parents failing qualify tuition reimbursement eligible entitled deduct stipulated sum adjusted gross income child attending nonpublic school amount deduction unrelated amount tuition actually paid decreases amount taxable income increases sections also prefaced series legislative findings similar accompanying previous sections almost state students attend nonpublic schools approximately church affiliated practically schools entitled receive maintenance repair grants related roman catholic church teach catholic religious doctrine degree institutions qualifying remainder statute include substantial number schools district held maintenance repair grants tuition reimbursement grants invalid income tax provisions violate establishment clause held propriety legislature purpose may immunize scrutiny law either primary effect advances religion fosters excessive entanglements pp maintenance repair provisions new york statute violate establishment clause inevitable effect subsidize advance religious mission sectarian schools provisions properly guarantee secularity state aid limiting percentage assistance comparable aid public schools statistical assurances fail provide adequate guarantee aid utilized advance religious activities sectarian schools pp tuition reimbursement grants given directly sectarian schools similarly violate establishment clause fact delivered parents rather schools compel contrary result effect aid unmistakably provide financial support nonpublic sectarian institutions pp fact grant given reimbursement tuition already paid recipient required spend amount received education alter effect law pp argument statute provides statistical guarantee neutrality since tuition reimbursement educational costs nonpublic schools compulsory education laws require school time devoted secular courses merely another variant argument rejected maintenance repair costs pp state must maintain attitude neutrality neither advancing inhibiting religion designing program promote free exercise religion erode limitations establishment clause pp system providing income tax benefits parents children attending new york nonpublic schools also violates establishment clause like tuition reimbursement program sufficiently restricted assure impermissible effect advancing sectarian activities religious schools walz tax distinguished pp challenged sections impermissible effect advancing religion necessary consider whether aid yield entanglement religion noted apart administrative entanglement state particular religious programs assistance sort involved carries grave potential entanglement broader sense continuing expanding political strife aid religion pp powell delivered opinion douglas brennan stewart marshall blackmun joined burger filed opinion concurring part opinion rehnquist joined dissenting parts white rehnquist joined post rehnquist filed opinion dissenting part burger white joined post white filed dissenting opinion portions relating parts opinion burger rehnquist joined post leo pfeffer argued cause appellants appellees nos brief melvin wulf burt neuborne jean coon assistant solicitor general new york argued cause nyquist et appellees appellants brief louis lefkowitz attorney general ruth kessler toch solicitor general porter chandler argued cause appellants appellees boylan et al brief richard nolan john haggerty argued cause appellant brief louis fn briefs amici curiae filed solicitor general griswold assistant attorney general wood harriet shapiro walter fleischer thomas wilson stephen pollak benjamin boley john aldock david rubin national education association et al joseph friedman baptist joint committee public affairs briefs amici curiae four cases filed henry clausen americans public schools nathan lewin julius berman national jewish commission law public affairs victor sachse robert breazeale sidney seegers et al reuben lawrence gunnels lawrence klinger justice powell delivered opinion cases raise challenge establishment clause first amendment constitutionality recently enacted new york law provides financial assistance several ways nonpublic elementary secondary schools state cases involve intertwining societal constitutional issues greatest importance james madison memorial remonstrance religious assessments admonished prudent jealousy religious freedoms required never become entangled precedents strongly held convictions coupled thomas jefferson others among founders reflected first clauses first amendment bill rights state congress shall make law respecting establishment religion prohibiting free exercise thereof yet despite madison admonition sweep absolute prohibitions clauses nation history one entirely sanitized separation church state never thought either possible desirable enforce regime total separation consequence cases arising clauses presented perplexing questions come cases occasioned thorough thoughtful scholarship several respected former justices including justices black frankfurter harlan jackson rutledge chief justice warren result decisions opinions may longer said religion clauses free entangling precedents neither however may said jefferson metaphoric wall separation church state become winding famous serpentine wall designed university virginia mccollum board education jackson concurring indeed controlling constitutional standards become firmly rooted broad contours inquiry well defined task therefore assess new york several forms aid light principles already delineated may governor new york signed law several amendments state education tax laws first five sections amendments established three distinct financial aid programs nonpublic elementary secondary schools almost immediately signing measures complaint filed district southern district new york challenging three forms aid violative establishment clause plaintiffs unincorporated association known committee public education religious liberty pearl several individuals residents taxpayers new york children attending public schools named defendants state commissioner education comptroller commissioner taxation finance motions intervene behalf defendants granted group parents children enrolled nonpublic schools majority leader president pro tem new york state senate consent parties convened pursuant case decided without evidentiary hearing questions district resolved basis pleadings decision turned constitutionality provision face first section challenged enactment entitled health safety grants nonpublic school children provides direct money grants state qualifying nonpublic schools used maintenance repair school facilities equipment ensure health welfare safety enrolled pupils qualifying school nonpublic nonprofit elementary secondary school designated immediately preceding year serving high concentration pupils families purposes title iv federal higher education act nineteen hundred schools entitled receive grant per pupil per year per pupil per year facilities years old school required submit commissioner education audited statement expenditures maintenance repair preceding year grant may exceed total expenses commissioner also required ascertain average cost equivalent maintenance repair services public schools event may grant nonpublic qualifying schools exceed figure maintenance repair defined statute include provision heat light water ventilation sanitary facilities cleaning janitorial custodial services snow removal necessary upkeep renovation buildings grounds equipment fire accident protection items commissioner may deem necessary ensure health welfare safety enrolled pupils section prefaced series legislative findings shed light state purpose enacting law findings conclude state primary responsibility ensure health welfare safety children attending nonpublic schools fiscal crisis nonpublic education caused diminution proper maintenance repair programs threatening health welfare safety nonpublic school children urban areas healthy safe school environment contributes stability urban neighborhoods reasons statute declares state right make grants maintenance repair expenditures clearly secular neutral nature section like prefaced series legislative findings designed explain impetus state action expressing dedication vitality pluralistic society findings state healthy competitive diverse alternative public education desirable indeed vital state nation continually reaffirmed value individual differences findings emphasize right select among alternative educational systems diminished even denied children families whose parents groups least options determining children educated turning public schools findings state precipitous decline number nonpublic school pupils cause massive increase public school enrollment costs increase aggravate already serious fiscal crisis public education seriously jeopardize quality education children based premises statute asserts state right relieve financial burden parents send children nonpublic schools tuition reimbursement program repeating declaration contained findings conclude uch assistance clearly secular neutral nonideological remainder elementary secondary education opportunity program contained challenged law designed provide form tax relief fail qualify tuition reimbursement sections parents may subtract adjusted gross income state income tax purposes designated amount dependent paid least nonpublic school tuition taxpayer adjusted gross income less may subtract many three dependents taxpayer income rises amount may subtract diminishes thus taxpayer adjusted gross income may subtract per dependent adjusted gross income deduction allowed amount deduction dependent upon much taxpayer actually paid nonpublic school tuition given addition deductions taxpayer may entitled religious charitable contributions indicated memorandum majority leader president pro tem senate submitted new york legislator consideration bill actual tax benefits provisions carefully calculated advance thus comparable tax benefits pick approximately point tuition reimbursement benefits leave scheme enactment indicates purposes underlying promulgation tuition reimbursement program regarded pertinent well tax law sections contain additional series legislative findings findings may summarized follows contributions religious charitable educational institutions already deductible gross income ii nonpublic educational institutions accorded tax exempt status iii institutions provide education children attending also serve relieve public school systems burden providing education therefore iv legislature finds determines similar modifications also provided parents tuition paid nonpublic elementary secondary schools behalf dependents although record developed cases number pertinent generalizations may made nonpublic schools benefit enactments district relying findings similar case recently decided adopted profile sectarian nonpublic schools similar one suggested plaintiffs complaint qualifying institutions three segments enactment ones impose religious restrictions admissions require attendance pupils religious activities require obedience students doctrines dogmas particular faith require pupils attend instruction theology doctrine particular faith integral part religious mission church sponsoring substantial purpose inculcation religious values impose religious restrictions faculty appointments impose religious restrictions faculty may teach supp plaintiffs argued substantially religious character intended beneficiaries state three enactments offended establishment clause district opinion carefully canvassing recent precedents held unanimously maintenance repair grants tuition reimbursement grants invalid income tax provisions however majority district dissent circuit judge hays held establishment clause violated finding provisions law severable enjoined permanently implementation declared remainder law independently enforceable plaintiffs hereinafter appellants appealed directly challenging district adverse decision third segment statute defendant state officials hereinafter appellees appealed much decision invalidates first second portions law intervenor majority leader president pro tem senate hereinafter appellee intervenor also appealed aspects lower opinion intervening parents nonpublic schoolchildren hereinafter appellee intervenor appealed decision noted probable jurisdiction appeal ordered cases consolidated oral argument thus constitutionality new york recently promulgated aid provisions squarely us affirm district insofar struck reverse determination regarding ii history establishment clause recounted frequently need repeated see everson board education rutledge dissenting mccollum board education separate opinion frankfurter mcgowan maryland engel vitale enough note firmly established law may one respecting establishment religion even though consequence promote state religion lemon kurtzman even though aid one religions another merely benefits religions alike everson board education supra equally well established however every law confers indirect remote incidental benefit upon religious institutions reason alone constitutionally invalid everson supra mcgowan maryland supra walz tax cases require careful examination law challenged establishment grounds view ascertaining whether furthers evils clause protects primary among evils sponsorship financial support active involvement sovereign religious activity walz tax supra lemon kurtzman supra cases coming raising establishment clause questions involved relationship religion education among precedents two general categories cases may identified dealing religious activities within public schools involving public aid varying forms sectarian educational institutions new york legislation places case latter category resolution requires consideration several cases also education precedents several important noneducation cases test emerged decisions product considerations derived full sweep establishment clause cases taken together decisions dictate pass muster establishment clause law question first must reflect clearly secular legislative purpose epperson arkansas second must primary effect neither advances inhibits religion mcgowan maryland supra school district abington township schempp third must avoid excessive government entanglement religion walz tax supra see lemon kurtzman supra tilton richardson applying criteria three distinct forms aid involved case need touch briefly requirement secular legislative purpose recitation legislative purposes appended new york law indicates measure adequately supported legitimate nonsectarian state interests question propriety fully secular content new york interest preserving healthy safe educational environment schoolchildren doubt indeed fully recognize validity state interests promoting pluralism diversity among public nonpublic schools hesitate acknowledge reality concern already overburdened public school system might suffer event significant percentage children presently attending nonpublic schools abandon schools favor public schools propriety legislature purposes may immunize scrutiny law either primary effect advances religion fosters excessive entanglements church state accordingly must weigh three aid provisions challenged criteria effect entanglement maintenance repair provisions authorize direct payments nonpublic schools virtually roman catholic schools areas grants totaling per pupil depending age institution given largely without restriction usage long expenditures exceed comparable expenses public school system possible sectarian elementary secondary school finance entire maintenance repair budget state funds attempt made restrict payments expenditures related upkeep facilities used exclusively secular purposes think possible within context institutions impose restrictions nothing statute instance bars qualifying school paying state funds salaries employees maintain school chapel cost renovating classrooms religion taught cost heating lighting facilities absent appropriate restrictions expenditures similar purposes simply denied section primary effect advances religion subsidizes directly religious activities sectarian elementary secondary schools state officials nevertheless argue expenditures maintenance repair similar financial expenditures approved primarily rely everson board education supra board education allen tilton richardson supra cases true approved form financial assistance conferred undeniable benefits upon private sectarian schools close examination cases illuminates distinguishing characteristics everson decision approved program reimbursements parents public well parochial schoolchildren bus fares paid connection transportation school program characterized approaching verge impermissible state aid allen decided years later upheld new york law authorizing provision secular textbooks children grades seven attending public nonpublic schools finally tilton upheld federal grants funds construction facilities used clearly secular purposes public nonpublic institutions higher learning cases simply recognize sectarian schools perform secular educational functions well religious functions forms aid may channeled secular without providing direct aid sectarian channel narrow one cases illustrate course true case provision neutral nonideological aid assisting secular functions sectarian schools served indirectly incidentally promote religious function rendering likely children attend sectarian schools freeing budgets schools use nonsecular areas indirect incidental effect beneficial religious institutions never thought sufficient defect warrant invalidation state law mcgowan maryland supra sunday closing laws sustained even though one undeniable effects render somewhat likely citizens respect religious institutions even attend religious services also walz tax supra property tax exemptions church property held violative establishment clause despite fact exemptions relieved churches financial burden tilton draws line clearly bare majority persuaded reasons stated plurality opinion justice white concurrence carefully limited construction grants colleges universities sustained unanimous rejection one clause federal statute question clause government entitled recover portion grant sectarian institution event constructed facility used advance religion instance converting building chapel otherwise allowing used promote religious interests statute provided condition expire end years facilities thereafter available use institution sectarian purpose striking provision plurality opinion emphasized imiting prohibition religious use structure years obviously opens facility use purpose end period ibid event original federal grant part effect advancing religion ibid see also douglas dissenting part separate opinion brennan white concurring judgment funds may granted institutions higher learning possibility exists funds used construct facility utilized sectarian activities years hence fortiori may distributed elementary secondary sectarian schools maintenance repair facilities without limitations use state may erect buildings religious activities take place may maintain buildings renovate fall disrepair might argued however new york maintenance repair grants lack specifically articulated secular restrictions statute provide sort statistical guarantee separation limiting grants amount expended comparable services public schools legislature supposition might least ordinary public school maintenance repair budget devoted purely secular facility upkeep sectarian schools shortest answer argument statute allows ceiling grants satisfying entire amount expenditures maintenance repair school providing neither per pupil comparable public school expenditures quite apart language statute cases make clear mere statistical judgment suffice guarantee state funds used finance religious education earley dicenso companion case lemon kurtzman supra struck rhode island law authorizing salary supplements teachers secular subjects grants exceed teacher annual salary although law invalidated entanglement grounds made clear state avoided violating establishment clause merely assuming teachers succeed segregating religious beliefs secular educational responsibilities rhode island legislature provide state aid basis mere assumption secular teachers religious discipline avoid conflicts state must certain given religion clauses subsidized teachers inculcate religion ibid emphasis supplied said demonstrates new york maintenance repair provisions violate establishment clause effect inevitably subsidize advance religious mission sectarian schools occasion therefore consider question whether provisions presently written also fail survive scrutiny administrative entanglement aspect test assuring secular use funds requires intrusive continuing relationship church state lemon kurtzman supra new york tuition reimbursement program also fails effect test much reasons govern maintenance repair grants state program designed allow direct unrestricted grants per child tuition actually paid reimbursement parents brackets send children nonpublic schools bulk concededly sectarian orientation qualify parent must earned less taxable income must present receipted tuition bill nonpublic school question grants consistently establishment clause given directly sectarian schools since suffer deficiency renders invalid grants maintenance repair absence effective means guaranteeing state aid derived public funds used exclusively secular neutral nonideological purposes clear cases direct aid whatever form invalid justice black put quite simply everson tax amount large small levied support religious activities institutions whatever may called whatever may adopt teach practice religion everson found bus fare program analogous provision services police fire protection sewage disposal highways sidewalks parochial schools services provided common citizens separate indisputably marked religious function may fairly viewed reflections neutral posture toward religious institutions allen founded upon similar principle repeatedly emphasized upon record case indication textbooks provided anything purely secular courses course books different buses bus rides inherent religious significance religious books common however language law consideration authorize loan religious books state claims right distribute religious literature absent evidence assume school authorities unable distinguish secular religious books honestly discharge duties law tuition grants subject restrictions endeavor guarantee separation secular religious educational functions ensure state financial aid supports former lemon kurtzman supra indeed precisely function new york law provide assistance private schools great majority sectarian reimbursing parents portion tuition bill state seeks relieve financial burdens sufficiently assure continue option send children schools purposes aid perpetuate pluralistic educational environment protect fiscal integrity overburdened public schools certainly unexceptionable effect aid unmistakably provide desired financial support nonpublic sectarian institutions justice black dissenting allen warned requires prophet foresee argument used support law others upheld providing state federal government funds buy property erect religious school buildings erect buildings pay salaries religious school teachers finally sectarian religious groups cease rely voluntary contributions members sects waiting government pick bills religious schools although think clear reasons stated new york tuition grant program fares better effect test maintenance repair program view novelty question address briefly subsidiary arguments made state officials intervenors defense first suggested controlling significance new york program calls reimbursement tuition already paid rather direct contributions merely routed parents schools advance lieu payment parents parent mere conduit told absolutely free spend money receives manner wishes element coercion attached reimbursement assurance money eventually end hands religious schools absence element coercion however irrelevant questions arising establishment clause school district abington township schempp supra contended bible recitations public schools violate establishment clause participation exercises coerced rejected argument noting proof coercion might provide basis claim free exercise clause necessary element claim establishment clause justice brennan concurring views reiterated conclusion thus short sufficient answer availability excusal exemption simply relevance establishment question found practices essentially religious exercises designed least part achieve religious aims second majority leader president pro tem state senate argues significant tuition reimbursement grants pay portion tuition bill even smaller portion religious school total expenses new york statute limits reimbursement parent actual outlay additionally intervenor estimates total cost nonpublic education covered tuition payments remaining coming voluntary contribution endowments like basis two statistics appellees reason maximum tuition reimbursement state thus educational costs nonpublic schools since compulsory education laws state necessity require significantly school time devoted teaching secular courses new york statute provides statistical guarantee neutrality readily seen simply another variant argument rejected maintenance repair costs supra fare better obviously accepted argument provide foundation massive direct subsidization sectarian elementary secondary schools cases however long since foreclosed notion mere statistical assurances suffice sail scylla charybdis effect entanglement finally state argues program tuition grants survive scrutiny designed promote free exercise religion state notes parents aided law without state assistance right children educated religious environment diminished even denied true course long recognized maintained right choose nonpublic public education pierce society sisters also true state law interfering parent right child educated sectarian school run afoul free exercise clause repeatedly recognized tension inevitably exists free exercise establishment clauses everson board education supra walz tax supra may often possible promote former without offending latter result tension cases require state maintain attitude neutrality neither advancing inhibiting religion attempt enhance opportunities poor choose public nonpublic education state taken step regarded one advancing religion however great sympathy everson board education jackson dissenting burdens experienced must pay public school taxes time support schools constraints conscience discipline notwithstanding high social importance state purposes wisconsin yoder neither may justify eroding limitations establishment clause firmly emplanted sections establish system providing income tax benefits parents children attending new york nonpublic schools parties engaged considerable debate label best fits new york law appellants insist law effect one establishing system tax credits state intervenors reject characterization label instead system income tax modifications solicitor general amicus curiae brief filed referred throughout new york law one authorizing tax deductions district majority found aid effect tax credit emphasis original peculiar nature benefit allowed difficult adopt single traditional label lifted law income taxation least form tax deduction since amount subtracted adjusted gross income prior computation tax due effect district concluded like tax credit since deduction related amount actually spent tuition apparently designed yield predetermined amount tax forgiveness exchange performing specific act state desires encourage usual attribute tax credit see reason select one label another constitutionality hybrid benefit turn event label accord chief justice burger opinion lemon kurtzman notes constitutional analysis legalistic minuet precise rules forms must govern instead must examine form relationship light casts substance sections allow parents children attending nonpublic elementary secondary schools subtract adjusted gross income specified amount receive tuition reimbursement adjusted gross income less amount deduction unrelated amount money actually expended parent tuition calculated basis formula contained statute formula apparently product legislative attempt assure family receive carefully estimated net benefit tax benefit comparable compatible tuition grant lower income families thus parent earns less entitled tuition reimbursement one child attending elementary nonpublic school parent earns less entitled precisely equal amount taken tax bill additionally taxpayer benefit sections unrelated reduced deductions may entitled charitable contributions religious institutions practical terms appear little difference purposes determining whether aid effect advancing religion tax benefit allowed tuition grant allowed qualifying parent either program receives form encouragement reward sending children nonpublic schools difference one parent receives actual cash payment allowed reduce arbitrary amount sum otherwise obliged pay state see answer judge hays dissenting statement instances money involved represents charge made upon state purpose religious education appellees defend tax portion new york legislative package two grounds first contend controlling significance grants credits directed parents rather schools argument made support tuition reimbursements rests reading precedents primarily everson allen treatment issue part supra applicable requires rejection claim second appellees place strongest reliance walz tax supra new york property tax exemption religious organizations upheld think walz provides support appellees position indeed rationale plainly compels conclusion new york tax package violates establishment clause tax exemptions church property enjoyed apparently universal approval country adoption first amendment walz surveyed history tax exemptions found long provided tax exemptions places worship congress exempted religious organizations taxation century congressional enactments specifically exempted church property taxation sum concluded ew concepts deeply embedded fabric national life beginning colonial times government exercise least kind benevolent neutrality toward churches religious exercise generally know historical precedent new york recently promulgated tax relief program indeed seems clear tax benefits parents whose children attend parochial schools recent innovation occasioned growing financial plight nonpublic institutions designed albeit unsuccessfully tailor state aid manner incompatible recent decisions see kosydar wolman supp sd ohio aff sub nom grit wolman post historical acceptance without alone sufficed one acquires vested protected right violation constitution long use walz reason underlying long history tolerance tax exemptions religion proved controlling proper respect free exercise establishment clauses compels state pursue course neutrality toward religion yet governments always pursued course oppression taken many forms one taxation religion thus taxation regarded form hostility toward religion exemption constitute reasonable balanced attempt guard dangers special tax benefits however squared principle neutrality established decisions contrary insofar benefits render assistance parents send children sectarian schools purpose inevitable effect aid advance religious institutions apart historical foundations walz product dilemma inherent tension found controversies sure exemption church property taxation conferred benefit albeit indirect incidental one yet aid product purpose support subsidize fiscal relationship designed minimize involvement entanglement church state exemption emphasized tends complement reinforce desired separation insulating furthermore limination exemption tend expand involvement government giving rise tax valuation church property tax liens tax foreclosures direct confrontations conflicts follow train legal processes granting tax benefits new york statute unlike extension exemption tend increase rather limit involvement church state one difference tax exemptions church property tax benefits parents noted exemption challenged walz restricted class composed exclusively even predominantly religious institutions instead exemption covered property devoted religious educational charitable purposes parties must concede tax reductions authorized law flow primarily parents children attending sectarian nonpublic schools without intimating whether factor alone might controlling significance another context future case apparent terms potential divisiveness legislative measure narrowness benefited class important factor conclusion find walz analogy unpersuasive light practical similarity new york tax tuition reimbursement programs hold neither form aid sufficiently restricted assure impermissible effect advancing sectarian activities religious schools iii found challenged sections impermissible effect advancing religion need consider whether aid result entanglement state religion sense comprehensive discriminating continuing state surveillance lemon kurtzman importance competing societal interests implicated prompts us make observation apart specific entanglement state particular religious programs assistance sort involved carries grave potential entanglement broader sense continuing political strife aid religion question legislative findings supporting statute recognized board education allen private education played playing significant valuable role raising national levels knowledge competence experience certainly private parochial schools contributed importantly role moreover tailoring new york statute channel aid provided primarily afford families option determining children educated appealing doubt private schools confronted increasingly grave fiscal problems resolving problems increasing tuition charges forces parents turn public schools turn present legislation recognizes exacerbates problems public education time weakens support parochial schools briefest summary underlying reasons new york legislation similar legislation substantial reasons yet must weighed relevant provisions purposes first amendment safeguard separation church state regarded beginning among cherished features constitutional system one factor recurring significance weighing process potentially divisive political effect aid program justice black opinion everson board education supra emphasizes competition among religious sects political religious supremacy occasioned considerable civil strife generated large part competing efforts gain maintain support government justice harlan put hat stake matter policy establishment clause cases preventing kind degree government involvement religious life history teaches us apt lead strife frequently strain political system breaking point walz tax separate opinion recently addressed issue specifically fully lemon kurtzman describing political activity bitter differences likely result state programs involved said potential political divisiveness related religious belief practice aggravated two statutory programs need continuing annual appropriations likelihood larger larger demands costs populations grow examination new york aid provisions light relevant considerations compels judgment written primary effect advances religion offends constitutional prohibition laws respecting establishment religion therefore affirm holding reverse ordered footnotes madison declaration reprinted appendix dissenting opinions justice rutledge justice douglas everson board education supra walz tax respectively provisions first amendment made binding due process clause fourteenth amendment see murdock pennsylvania walz tax supra chief justice burger writing noted purpose clauses state objective write statute struggled find neutral course two religion clauses cast absolute terms either expanded logical extreme tend clash existence stage history guiding principles etched years difficult cases however make task today easy one evident numerous opinions justices concurrence dissent leading cases applying establishment clause bright line guidance afforded instead general agreement upon applicable principles upon framework analysis recognized inability perceive invariable clarity lines demarcation extraordinarily sensitive area constitutional law lemon kurtzman least questions entanglements involved acknowledged necessity wall without bends may constitute blurred indistinct variable barrier depending circumstances particular relationship motion granted favor earl brydges upon retirement december successor warren anderson substituted laws amending educ law art supp laws amending educ law art supp laws amending tax law supp section contains following table new york adjusted amount allowable gross income dependent less tax law supp following computations submitted senator brydges estimated net benefit family adjusted gross one two three income child children less tax law supp accompanying notes committee public education religious liberty levitt supp sdny aff ante indicated district opinion estimated schools qualify grants relevant criteria determining eligibility set central test whether school one high concentration students families fall nonpublic schools new york state roman catholic jewish lutheran episcopal seventh day adventist church affiliated without religious affiliation state educ financial support nonpublic schools committee public education religious liberty nyquist nyquist committee public education religious liberty anderson committee public education religious liberty cherry committee public education religious liberty virginia experience examined length majority dissenting opinions everson constitutes one greatest chapters history country adoption essentially revolutionary notion separation church state colonial era late anglican church appeared firmly seated established church virginia assisted persistent efforts baptists presbyterians lutherans virginia convention approved provision first constitution bill rights calling free exercise religion provision drafted george mason substantially amended james madison stated hat religion manner discharging directed reason conviction force violence therefore men equally entitled free exercise religion according dictates conscience virginia bill rights contained prohibition establishment religion next eight years marked debate relationship church state bill sponsored principally patrick henry entitled bill establishing provision teachers christian religion brought virginia assembly bill reprinted full appendix justice rutledge dissenting opinion everson board education required persons pay annual tax support christian teachers order teaching religion might promoted taxpayer permitted bill declare church desired receive share tax bill voted session prior convening session madison penned memorial remonstrance religious assessments outlining numbered paragraphs reasons opposition assessments bill document widely circulated inspired overwhelming opposition bill died ensuing session without reaching vote madison memorial remonstrance recognized today one cornerstones first amendment guarantee government neutrality toward religion also provided necessary foundation immediate consideration adoption thomas jefferson bill establishing religious freedom contained virginia first acknowledgment principle total separation church state core principle stated bill man shall compelled frequent support religious worship place ministry whatsoever jefferson perspective vital wall separation perpetuation democratic institutions bill along authorship declaration independence founding university virginia wished inscribed tombstone report constitutional revision constitution virginia madison bill rights provision free exercise religion jefferson bill establishing religious freedom remained virginia constitution unaltered substance throughout state history see va art two guarantees brought together single provision comprehensive discussions pertinent virginia history see cobb rise religious liberty america reprinted james struggle religious liberty virginia brant james madison nationalist pp mccollum board education release time public education religious education zorach clauson also release time case engel vitale prayer reading public schools school district abington township schempp bible reading public schools epperson arkansas limitation public school study everson board education supra bus transportation board education allen textbooks lemon kurtzman supra teachers salaries textbooks instructional materials earley dicenso teachers salaries tilton richardson secular college facilities discussing application tests chief justice burger noted tilton richardson supra single constitutional caliper used measure precise degree one applicable state action scrutiny rather tests criteria viewed guidelines within consider cumulative criteria developed many years applying wide range governmental action challenged violative establishment clause plurality tilton careful point significant differences religious aspects churchrelated institutions higher learning parochial elementary secondary schools see hunt mcnair ante establishment clause precedents recognized special relevance area justice holmes comment page history worth volume logic see walz tax citing new york trust eisner everson justice black surveyed history state involvement support religion period concluded practices became commonplace shock freedomloving colonials feeling abhorrence imposition taxes pay ministers salaries build maintain churches church property aroused indignation feelings found expression first amendment emphasis supplied pertinent section reads follows order meet proper health welfare safety standards qualifying schools benefit pupils enrolled therein shall apportioned health welfare safety grants commissioner qualifying school school years beginning july first nineteen hundred amount equal product thirty dollars multiplied average daily attendance pupils receiving instruction school applied costs maintenance repair apportionment shall increased ten dollars multiplied average daily attendance pupils receiving instruction school building constructed prior nineteen hundred event shall per pupil annual allowance computed section exceed fifty per centum average per pupil cost equivalent maintenance repair public schools state basis determined commissioner event shall apportionment qualifying school exceed amount expenditures maintenance repair school reported pursuant section five hundred article educ law art supp emphasis supplied elsewhere opinion emphasized necessity rhode island pennsylvania assure careful regulation secularity grants two legislatures also recognized elementary secondary schools significant religious mission substantial portion activities religiously oriented therefore sought create statutory restrictions designed guarantee separation secular religious educational functions ensure state financial aid supports former provisions precautions taken candid recognition programs approached even intrude upon forbidden areas religion clauses tilton federal construction grants limited paying cost erecting secular facility striking law limitation concerned lest federally financed facility used religious purposes time plainly concerned least facility life devoted secular activities test little doubt restriction adequate addition everson allen chief justice dissenting opinion relies quick bear leupp proposition government aid individuals generally stands entirely different footing direct aid religious institutions post quick bear however involve expenditure moneys support sectarian schools funds utilized indians provide sectarian education treaty trust funds emphasized belonged indians payment cession indian land rights money held congress prohibited expending money acquire religious education constituted prohibition free exercise religion present litigation quite unlike quick bear since case involve distribution public funds directly indirectly compensate parents send children religious schools allen everson differ present litigation second important respect cases class beneficiaries included schoolchildren public well private schools see also tilton richardson supra federal aid made available institutions higher learning walz tax supra tax exemptions accorded educational charitable nonprofit institutions agree suggestion dissent chief justice tuition grants analogous endeavor provide comparable benefits parents schoolchildren whether enrolled public nonpublic schools post grants parents private school children given addition right send children public schools totally state expense event argument proves much also provide basis approving tuition grants complete subsidization religious schools ground action necessary state fully equalize position parents elect schools result wholly variance establishment clause manner resolved tuition grant issue need decide whether significantly religious character statute beneficiaries might differentiate present cases case involving form public assistance scholarships made available generally without regard nature institution benefited see wolman essex supp sd ohio aff thus decision today compel appellees contended conclusion educational assistance provisions bill impermissibly advance religion violation establishment clause see also supra appellees focusing term principal primary effect utilized expressing second prong test lemon kurtzman supra argued must decide cases whether primary effect new york tuition grant program subsidize religion promote legitimate secular objectives justice white dissenting opinion post similarly suggests today fails make ultimate judgment think metaphysical judgments either possible necessary cases simply support notion law found primary effect promote legitimate end state police power immune examination ascertain whether also direct immediate effect advancing religion mcgowan maryland sunday closing laws upheld effect first promote legitimate interest universal day rest recreation secondarily assist religious interests instead approval flowed finding based upon close examination history laws remote incidental effect advantageous religious institutions see also gallagher crown kosher super market two guys mcginley likewise schempp school authorities argued religious recitations public schools served primarily secular purposes including promotion moral values contradiction materialistic trends times perpetuation institutions teaching literature yet without discrediting ends without determining whether took precedence direct religious benefit held exercises incompatible establishment clause see also brennan concurring remaining question contours effect criterion resolved decision tilton plurality found mere possibility federally financed structure might used religious purposes years hence constitutionally unacceptable grant might part effect advancing religion emphasis supplied may assist providing historical perspective recall argument new one preamble patrick henry bill establishing provision teachers christian religion required virginians pay taxes support religious teachers became focal point madison memorial remonstrance see supra contained following listing secular purposes general diffusion christian knowledge hath natural tendency correct morals men restrain vices preserve peace society everson board education appendix dissent rutledge secular objectives matter desirable irrespective whether judges might possess sufficiently sensitive calipers ascertain whether secular effects outweigh sectarian benefits serve today years ago justify direct substantial advancement religion forms aid involved everson earley dicenso lemon given reimbursement yet one line cases suggests factor constitutional significance brief appellee anderson ibid ibid none three dissenting opinions filed today purports rely statistical assurances secularity indeed rationale opinions difficult perceive limitations amount state aid approved form tuition grants educ law art supp legislative finding supporting tuition reimbursement basic purpose provisions insure religion sponsored favored none commanded none inhibited walz tax see supra table reprinted supra since program elements genuine tax deduction charitable contributions us decide whether form tax benefit constitutionally acceptable neutrality test walz appellants conceded decide section act violate establishment clause unable see hold otherwise respect sections brief appellants agree facts case two legally inseparable affirmative appellants statement also true violate establishment clause sections conferring tax benefits separate opinions justice harlan justice brennan also emphasize historical acceptance status religious institutions see see also supra noted opinion litigation essence conflict two groups extraordinary good civic responsibility one group fears diminution parochial religious education thought integral part rights free exercise religion group equally dedicated believes encroachment government aid religion dangerous secular state encroachment government restrict religion free exercise lemon emphasized political division along religious lines contrasted political diversity expected democratic society ordinarily political debate division however vigorous even partisan normal healthy manifestations democratic system government political division along religious lines one principal evils first amendment intended protect freund comment public aid parochial schools harv rev total school population new york attends private parochial schools constituent base supporting programs insignificant tendencies form government aid religion matter concern running throughout establishment clause cases schempp emphasized defense urge religious practices may relatively minor encroachments first amendment today trickling stream may torrent tomorrow see also lemon kurtzman borrow words justice rutledge forceful dissent everson alone potential expandability state tax aid renders aid invalid even three pence assessed amount principle assessment wrong quoting madison memorial remonstrance chief justice burger joined part justice white joined justice rehnquist concurring part dissenting part join part opinion committee public education religious liberty nyquist ante holds new york maintenance repair provision unconstitutional establishment clause direct aid religion disagree however decisions nyquist sloan lemon post strike new york pennsylvania tuition grant programs new york tax relief provisions believe decisions statutory provisions ignore teachings everson board education board education allen fail observe thought held walz tax therefore dissent aspects two holdings straight line running decisions interpreting establishment free exercise clauses first amendment cases seems lay one solid basic principle establishment clauses forbid governments state federal enact program general welfare benefits distributed private individuals even though many individuals may elect use benefits ways aid religious instruction worship thus everson held new jersey township reimburse parents children bus fares paid transporting children school justice black opinion stated new jersey legislation applied provide general program help parents get children regardless religion safely expeditiously accredited schools emphasis added years later board education allen supra upheld state program provided direct aid parents schoolchildren including private schools statute required local public school authorities lend textbooks free charge students grades seven students attending private schools included recognizing everson case nearly point allen interpreted everson holding establishment clause prevent state extending benefits state laws citizens without regard religious affiliation applying principle statute allen stated appellants shown us nothing necessary effects statute contrary stated purpose law merely makes available children benefits general program lend school books free charge books furnished request pupil ownership remains least technically state thus funds books furnished parochial schools financial benefit parents children schools emphasis added one especially pertinent decision noted quick bear leupp considered question whether government aid individuals choose use benefits sectarian purposes contravenes establishment clause federal government set aside certain trust treaty funds educational benefit members sioux indian tribe beneficiaries elected attend religious schools government entered payment contracts sectarian institutions suit brought enjoin disbursement public money schools speaking constitutionality program said concede proposition indians allowed use money educate children schools choice government necessarily undenominational make law respecting establishment religion prohibiting free exercise thereof fundamental principle see running prior decisions difficult sensitive field law believe governs present cases premised experience history logic admittedly difficult articulate reasons state permitted reimburse parents private school children partially least take account state enormous savings provide schools children state allowed pay benefit directly sectarian schools basis either case private individual makes ultimate decision may indirectly benefit schools extent state involvement religion substantially attenuated answer believe lies experienced judgment various members years balance policies free exercise establishment religion tips favor former legislation moves away direct aid religious institutions takes character general aid individual families judgment reflects caution scrutinize effort give official support religion tolerance treat general welfare legislation whatever basis principle established cases early case quick bear recent holdings everson allen followed tuition grant tax relief programs us view indistinguishable principle purpose effect statutes everson allen instant cases everson allen merely attempted equalize costs incurred parents obtaining education children discernible difference programs everson allen cases method distribution benefits particular benefits pennsylvania new york statutes given parents private school children everson allen statutory benefits made available parents public private school children regard difference constitutionally meaningful exalt form substance beyond dispute parents public school children new york pennsylvania presently receive benefit children educated totally state expense statutes enacted issue merely attempt equalize benefit giving parents private school children form dollars tax deductions parents public school children receive kind simple equity grant partial relief parents support public schools use appears distinguish pennsylvania new york statutes everson allen ground state aid apportioned religious secular activities sectarian schools attended recipients everson allen state aid purely secular nature distinction followed past see quick bear leupp supra likely considered controlling future present many forms government assistance individuals used serve religious ends social security benefits bill payments subject restrictions yet certainly doubt today majority hold statutes unconstitutional establishment clause since unable discern analysis everson allen neutral principle explain result reached cases fear reality followed unsupportable approach measuring effect law percentage recipients choose use money religious rather secular education indeed discussing new york tax credit provisions opinion argues tax reductions authorized law flow primarily parents children attending sectarian nonpublic schools ante opinion refrains intimating whether factor alone might controlling significance another context future case similar references factor elsewhere opinion suggest given considerable weight thus observes new york tuition grant program indeed precisely function new york law provide assistance private schools great majority sectarian ante emphasis added due respect submit consideration irrelevant constitutional determination effect statute purposes constitutional adjudication issue make difference whether beneficiaries educational program general application elect utilize benefits religious purposes primary effect branch test never least understanding intended vary number churches benefited statute state aid distributed private citizens consideration true might relevant ascertaining whether primary legislative purpose advance cause religion think correctly summarily dismissed contention either new york pennsylvania improper purpose enacting laws fully recognizes legislatures new york pennsylvania legitimate interest promoting pluralism diversity among public nonpublic schools ante assisting reduce state expenses providing public education protecting already overburdened public school system massive influx private school children light recognition secular legislative purposes fail see acceptable resolution cases except one favoring constitutionality therefore uphold new york pennsylvania statutes however sincere collective protestations debt owed public generally parochial school systems wholesome diversity engender survive expressions good justice white joins opinion insofar relates new york pennsylvania tuition grant statutes new york tax relief statute opinion applies also sloan treasurer pennsylvania et al lemon et crouter lemon et post laws amending new york educ law art supp laws act stat tit et seq supp laws amending educ law art supp laws amending tax law supp justice rehnquist dissent join reasons believe gravely misrepresented opinion walz opinion state additional reasons dissent parts opinion lemon kurtzman specifically distinguished everson allen ground cases involved aid parents children parochial schools pennsylvania statute moreover defect providing state financial aid directly school factor distinguishes everson allen cases careful point state aid provided student parents school emphasis except case names added considerations however justify similar state assistance accruing benefit private schools discriminatory policies see norwood harrison ante justice rehnquist chief justice justice white concur dissenting part differences opinion undoubtedly expected turns task interpreting meaning religion clauses first amendment since previous cases arising clauses notes presented perplexing questions come ante dissent portions opinion strike laws section grants limited state aid parents sending children nonpublic schools make roughly comparable benefits available parents use tax deductions find reasoning result impossible reconcile walz tax decided three years ago board education allen everson board education opinions walz supra make clear tax deductions exemptions even directed religious institutions occupy quite different constitutional status religion clauses first amendment outright grants institutions chief justice burger speaking walz said grant tax exemption sponsorship since government transfer part revenue churches simply abstains demanding church support state one ever suggested tax exemption converted libraries art galleries hospitals arms state put employees public payroll genuine nexus tax exemption establishment religion emphasis added tax exemptions general subsidies however qualitatively different though provide economic assistance fundamentally different ways subsidy involves direct transfer public monies subsidized enterprise uses resources exacted taxpayers whole exemption hand involves transfer tax exemptions accordingly constitute mere passive state involvement religion affirmative involvement characteristic outright governmental subsidy footnotes omitted seeks avoid controlling effect walz comparing historical background relative recency challenged deduction plan noting historical context property tax exemption religiously neutral whereas educational cost deduction finding substantive difference direct reimbursement state parents state abstention collecting full tax bill parents otherwise pay true reached result walz part examining unbroken history property tax exemptions religious organizations country suggestion opinion particular tax exemption schemes roots days sustainable establishment clause challenge notes opinion historical acceptance alone served validate tax exemption upheld walz one acquires vested protected right violation constitution long use ante citing gives form dicta one hand takes away form holding use particular tax exemption scheme leads holding scheme constitutional holding extend equally newly devised tax benefit plans indistinguishable principle long established statements pecial tax benefits however squared principle neutrality established decisions ante insofar benefits render assistance parents send children sectarian schools purpose inevitable effect aid advance religious institutions impossible reconcile walz doubt tax exemptions case upheld every bit much special tax benefit new york tax deduction plan benefits resulting exemption walz every bit much tendency aid advance religious institutions new york plan nonetheless declares authorized legislature true deduction substance provides incentive parents send children sectarian schools amount deductible adjusted gross income bears relationship amounts actually expended nonpublic education support notion authorization essentially tax credit reimbursement drawn fact net benefit reimbursement plan established equal net tax savings end tax deduction plan deduction allowed analytically different flatrate exemptions deductions currently use federal state tax systems surely neither standard deduction usable taxpayers itemize deductions personal dependency exemptions example bear relationship whatsoever actual expenses accrued earning yet none properly called reimbursement state take record present case prove possibility slightly lower aggregate tax bill accorded new york taxpayers send dependents nonpublic schools provides incentive send children schools personal exemptions provide getting married children parents might incidentally find easier send children nonpublic schools heretofore held require invalidation state statute board education allen supra everson board education supra sole difference exemptions currently widespread use deduction established latter provides regressive benefit legislative judgment however appropriate spread expense public nonpublic education consonant state concern lower end income brackets less able exercise freely consciences sending children nonpublic schools surely consistent benevolent neutrality try uphold reconciling tension free exercise establishment clauses walz supra regardless chooses call new york plan still abstention taxation abstention stands different theoretical footing terms running afoul establishment clause deduction exemption currently allowable religious contributions activities invalidation new york plan directly contrary pronouncements walz supra ii striking plans places controlling weight fact state purported restrict secular purposes either reimbursements money taxed factor assertedly serves distinguish board education allen supra everson board education supra compels result inevitably primary effect plans provide financial support sectarian schools everson supra sustained constitutional validity new jersey statute resulting school board regulation provided part direct reimbursement parents children attending sectarian schools amounts expended providing public transportation schools expressly noting challenged regulation undoubtedly helped children get church schools even possibility children might sent church schools parents compelled pay children bus fares pockets transportation public school paid state similarly allen supra state program whereby secular textbooks loaned children accredited schools approved consistent establishment clause even though recognized free books made likely children choose attend sectarian school emphasized funds books furnished parochial schools therefore financial benefit parents children schools factor considered crucial lemon kurtzman stated pennsylvania statute moreover defect providing state financial aid directly school factor distinguishes everson allen cases careful point state aid provided student parents school emphasis added reimbursement tax benefit plans today struck less plans everson allen consistent principle neutrality new york recognized parents sending children nonpublic schools rendering state service decreasing costs public education physically relieving already overburdened public school system parents nonetheless compelled support public school services unused pay children education rather offering incentive parents send children sectarian schools ante majority suggests new york effectuating secular purpose equalization cost educating new york children borne parents send children nonpublic schools everson allen impact religious education aid granted significantly diminished fact benefits go parents rather institutions increasing difficulties faced private schools country reason readjust admittedly limits governmental involvement religion found first fourteenth amendments quite understandably difficulties expected lead efforts part wish keep alive pluralism education obtain legislative channels forms permissible public assistance thought necessary generation ago within limits permitted constitution decisions quite rightly hammered legislative anvil constitution indeed allow play legislative joints walz supra must distinguish new exercise power within constitutional limits exercise legislative power transgresses limits believe failed make distinction therefore dissent laws provided flat tuition grants per year parents children nonpublic primary schools per year parents whose children attending nonpublic secondary schools tuition reimbursements limited however amounts actually expended parents whose adjusted gross incomes less eligible table estimated benefits tax modifications contained submitted legislators table indicated taxpayers whose adjusted gross income fell received estimated per dependent attending nonpublic schools number allowable deductions limited three see et seq currently maximum standard deduction allowable income tax laws regardless taxpayer income number dependents similarly minimum low income allowance qualify percentage standard deduction extremes standard deduction adjusted gross income see et seq discovery development factual record case therefore indication much tuition payments nonpublic schools average whether relatively minor benefits plan realistically said provide incentive yet struck plan arguing inevitable result encourage parents send children religious schools see justice white joined part chief justice justice rehnquist dissenting regards education young critical matter much compels school attendance provides educational system public expense otherwise qualified child entitled free elementary secondary school education least education costs little compared cost state held however due process clause fourteenth amendment constitution entitles parents send children nonpublic schools secular sectarian schools sufficiently competent educate child necessary secular subjects pierce society sisters nation children approximately million students take option educated public schools public expense state law children right free public education appear unreasonable state relieved expense educating child public school contributed expense education elsewhere parents children pay taxes including school taxes receive return free education public schools prefer send children right nonpublic schools furnish satisfactory equivalent public school education also offer subjects assumed advantages available public schools constitutional considerations aside understandable state gave parents call public treasury amount cost state educate child public school put another way amount parents save state sending children public school light free exercise clause first amendment seem particularly case parent desires child attend school offers secular subjects religious training well state put unnecessary obstacles way religious training young state encourages religious instruction follows best traditions zorach clauson walz tax positing obligation state educate children every state acknowledges wholly acceptable state contribute secular education children going sectarian schools rather insist parents want provide children religious well secular education state refuse contribute anything secular training historically union furnished public aid education private schools last years private education particularly parochial school system encountered financial difficulties many schools closed many apparently headed direction developed variety programs seeking extend least aid private educational institutions provided fringe benefits auxiliary services others attempted extensive efforts keep private school system alive made direct arrangements private parochial schools purchase secular educational services furnished schools others provided tuition grants parents sending children private schools permitted dual enrollments arrangements extended substantial tax benefits form dimensions situation difficult outline million private elementary secondary school students attended nonsectarian private schools schools church related twelve thousand latter roman catholic schools enrolled million pupils total nonpublic school membership percent nonpublic school students concentrated eight industrialized urbanized new york pennsylvania illinois california ohio new jersey michigan massachusetts percent nonpublic school enrollment found large metropolitan areas nearly one five students cities among nation largest enrolled nonpublic school nonpublic school enrollment dropped rate per year past five years projected estimated seven eight mentioned text less massachusetts lose nonpublic school students whatever reasons probably continue movement public schools prospect substantial increases public school budgets already intense attack cities primarily involved already facing severe financial crises prospect prompted attempt variety devices save slow demise nonpublic school system educational resource deliver quality education cost public substantially cost public schools profound reasons addition normally attending question constitutionality state statute proceed utmost care deciding cases absent clear mandate constitution invalidate new york pennsylvania statutes thereby scuttle state efforts hold serious financial problems public schools also make difficult impossible parents follow dictates conscience seek religious well secular education children quite unreconciled decision lemon kurtzman thought think conclusion required first amendment contrary interests country therefore little difficulty accepting new york maintenance grant terms approach actual repair maintenance cost incurred connection secular education services performed state parochial schools accepting lemon invalidation new york maintenance grant chief justice justice rehnquist sustain new york pennsylvania tuition grant statutes new york tax credit provisions one contends discern sparse language establishment clause state forbidden aid religion manner whatsover mean kind much aid permissible one seriously believe history first amendment furnishes unequivocal answers many fundamental issues churchstate relations end courts fashioned answers questions best language constitution history left wide range choice among many alternatives decision unavoidable choosing courts necessarily carved deemed desirable national policy governing various aspects relationships course decisions made clear first amendment bar state aid religion whatever kind extent may furnish churches parochial schools police fire protection well water sewage facilities also provide tax exemption places worship constitutional guarantees walz tax benefit religious institutions see douglas dissenting walz supra benefit held wholly consistent first amendment bus transportation may furnished students attending parochial schools well going public schools everson board education state may furnish school books students board education allen although relieved churches enormous aggregate cost books walz supra state may also become owner property college lease back college purpose effect permitting revenue bonds issued connection college operation tax exempt working lower rate interest substantial savings sectarian institution hunt mcnair ante thus barred aid religion religious institutions rather attempted devise formula help identify kind degree aid permitted forbidden establishment clause test compliance clause whether secular legislative purpose primary effect neither advances inhibits religion given secular purpose primary effect enactment school district abington township schempp board education allen supra third element surfaced whether excessive government entanglement religion walz tax supra element fatal real property tax exemptions church property proved crucial element lemon kurtzman supra struck efforts pennsylvania rhode island stave financial disaster parochial school systems saving deemed important public interest accordance one formula laws question furnished part cost incurred private schools furnishing secular education substantial segments children conceding valid secular purpose reaching question primary effect concluded laws excessively therefore fatally entangled state religion appeared insoluble dilemma however proved insuperable barrier federal government aiding sectarian institutions higher learning direct grants specified facilities tilton richardson hunt mcnair supra evidences difficulty perceiving state involvement religion passes peril point whatever may weight contours entanglement separate constitutional criterion remote relevance cases us respect validity tuition grants tax credits involving requiring relationships whatsoever state church church school also concedes state genuine secular purpose underlying statutes therefore necessarily arrives remaining consideration threefold test apparently accepted prior cases whether law question primary effect neither advances inhibits religion school district abington township schempp supra purporting accept standard stated manner strikes new york maintenance law effect inevitably subsidize advance religious mission sectarian schools reason invalidates tuition grants see ante test one primary effect effect makes attempt ultimate judgment necessarily entailed standard heretofore fashioned cases indeed merely invokes statement everson board education tax levied support religious activities admittedly tax levied purpose supporting religious activities appears accept cases including tilton inevitably involved aid sort amount religious activities parochial schools cases judgment long aid school fairly characterized supporting secular educational functions school whatever support religion resulted direct tilton richardson supra indirect everson board education supra board education allen supra walz tax supra hunt mcnair supra contribution school overall budget violative test establishment clause doubt pennsylvania new york sought challenged laws keep parochial schools system alive capable providing adequate secular education substantial numbers students purpose satisfies even though rescue schools otherwise fail inevitably enable schools continue whatever religious functions perform token seems preserving secular functions schools overriding consequence laws resulting incidental benefit religion invalidate least strike statutes face opinion emphasizes particular kind parochial school one restricted students particular religious beliefs conditioning attendance religious study concededly many parochial schools impose restrictions even difficult understand primary effect statutes advance religion think therefore dissent judgment invalidating challenged new york pennsylvania statutes chief justice justice rehnquist join opinion insofar relates new york pennsylvania tuition grant statutes new york tax credit statute opinion applies also sloan treasurer pennsylvania et al lemon et crouter lemon et post kind program adopted pennsylvania rhode island declared invalid lemon kurtzman based state aid schools publication department special projects national catholic educational association following summarizes february various types aid nonpublic schools available various exclusive types support finally declared unconstitutional direct aid programs parental grants reimbursement schemes including new york pennsylvania dual enrollment shared time tax credits including new york leasing nonpublic school facilities public school systems educational opportunities rural students state alaska innovative programs state illinois exemption state sales tax educational janitorial supplies state north dakota auxiliary services benefits transportation plus district columbia textbooks instructional materials health welfare services school physician nurse dental services hygienist psychologist speech therapist social worker etc driver education applies dually enrolled students south dakota services educationally disadvantaged children educational testing miscellaneous principally aid services deaf blind handicapped retarded children educational testing remedial programs etc school lunches new york louisiana released time michigan south dakota vocational education ohio california central purchasing supplies oregon washington participation lay teachers schools public school teachers retirement fund scheme state north dakota total extend one types direct aid including almost foregoing offer auxiliary services benefits least constitutional statutory barriers kind direct aid parochial schools data following paragraph text taken final report president panel nonpublic education pp see also hearings pending proposals house committee ways means nonpublic enrollments follows new york pennsylvania illinois california ohio new jersey michigan massachusetts enrollments nonpublic schools country largest cities follows nonpublic percentage city enrollment total new york chicago philadelphia detroit los angeles new orleans cleveland pittsburgh buffalo boston baltimore cincinnati milwaukee san francisco paul programs nonpublic schools available eight principally affected listed follows new york full tuition board deaf blind children educated nonpublic schools tuition handicapped children educated nonpublic schools teacher salary payments nonpublic schools operated incorporated orphan asylum societies omnibus education act health safety grants nonpublic schools qualifying title iv higher education act serving areas high concentrations poverty families tuition assistance grants parents taxable incomes tax credit assistance parents incomes mandated services act reimbursement nonpublic schools costs fulfilling state administrative requirements pennsylvania dual enrollment parent reimbursement act reimbursement parents actual costs nonpublic education children elementary school students secondary school students illinois grants children poverty families actual costs nonpublic education amount state aid child receive attending public school special grants innovative programs california tax credit assistance parents incomes ranging maximum credit per child per year nonpublic school ohio dual enrollment respect vocational training tax credit assistance parents nonpublic school students per child per year new jersey direct aid michigan released time dual enrollment recent state constitutional amendment precludes forms direct aid massachusetts direct aid barred state constitutional provision estimated population thousands catholics relation total population eight follows total estimated population catholics massachusetts new jersey new york pennsylvania illinois michigan ohio california source state aid schools see supra