tilton
richardson
argued
decided
june
higher
education
facilities
act
provides
federal
construction
grants
college
university
facilities
excluding
facility
used
used
sectarian
instruction
place
religious
worship
primarily
connection
part
program
school
department
divinity
retains
interest
facility
constructed
funds
act
period
recipient
violates
statutory
conditions
government
entitled
recovery
funds
four
colleges
universities
connecticut
received
federal
construction
grants
five
facilities
appellants
attempted
show
recipient
institutions
sectarian
introducing
evidence
relations
religious
authorities
curricula
content
indicia
religious
character
appellee
colleges
introduced
testimony
fully
complied
statutory
conditions
religious
affiliations
interfere
secular
educational
functions
held
act
authorized
grants
schools
sustained
constitutionality
finding
act
neither
purpose
effect
promoting
religion
held
act
constitutional
except
portion
providing
limitation
religious
use
facilities
constructed
federal
funds
pp
supp
vacated
remanded
chief
justice
joined
justice
harlan
justice
stewart
justice
blackmun
concluded
act
includes
colleges
universities
religious
affiliations
pp
congress
objective
providing
opportunity
college
education
legitimate
secular
goal
entirely
appropriate
governmental
action
pp
record
fully
supports
district
findings
colleges
involved
violated
statutory
restrictions
provides
basis
assuming
religiosity
necessarily
permeates
secular
education
colleges
yields
evidence
religion
seeps
use
five
facilities
pp
limitation
federal
interest
facilities
period
years
violates
religion
clauses
first
amendment
unrestricted
use
valuable
property
years
effect
contribution
religious
body
pp
case
distinguished
lemon
kurtzman
ante
less
danger
primary
secondary
schools
dealing
impressionable
children
religion
permeate
area
secular
education
since
religious
indoctrination
substantial
purpose
activity
colleges
facilities
provided
religiously
neutral
correspondingly
less
need
government
surveillance
government
aid
construction
grant
minimal
need
inspection
cumulatively
factors
lessen
substantially
potential
divisive
religious
fragmentation
political
arena
pp
implementation
act
inhibit
free
exercise
religion
violation
first
amendment
justice
white
concurred
judgment
case
pp
justice
douglas
joined
justice
black
justice
marshall
agreed
part
plurality
opinion
relating
limitation
federal
interest
facilities
years
concluding
reversion
facility
end
period
parochial
school
unconstitutional
gift
taxpayers
funds
leo
pfeffer
argued
cause
appellants
briefs
peter
costas
paul
orth
jerry
wagner
daniel
friedman
argued
cause
appellees
richardson
et
al
brief
solicitor
general
griswold
assistant
attorney
general
ruckelshaus
robert
zener
donald
horowitz
michael
ahern
assistant
attorney
general
connecticut
argued
cause
appellee
peterson
brief
robert
killian
attorney
general
edward
bennett
williams
argued
cause
appellee
colleges
universities
brief
jeremiah
collins
howard
owens
lawrence
iannotti
bruce
lewellyn
briefs
amici
curiae
urging
reversal
filed
franklin
salisbury
protestants
americans
separation
church
state
peter
costas
paul
orth
connecticut
state
conference
branches
naacp
et
al
briefs
amici
curiae
urging
affirmance
filed
wilber
katz
john
holt
myers
american
council
education
et
nathan
lewin
national
jewish
commission
law
public
affairs
chief
justice
burger
announced
judgment
opinion
justice
harlan
justice
stewart
justice
blackmun
join
appeal
presents
important
constitutional
questions
federal
aid
colleges
universities
title
higher
education
facilities
act
stat
amended
ed
supp
provides
construction
grants
buildings
facilities
used
exclusively
secular
educational
purposes
must
determine
first
whether
act
authorizes
aid
institutions
whether
act
violates
either
establishment
free
exercise
clauses
first
amendment
higher
education
facilities
act
passed
response
strong
nationwide
demand
expansion
college
university
facilities
meet
sharply
rising
number
young
people
demanding
higher
education
act
authorizes
federal
grants
loans
institutions
higher
education
construction
wide
variety
academic
facilities
supp
expressly
excludes
facility
used
used
sectarian
instruction
place
religious
worship
facility
used
used
primarily
connection
part
program
school
department
divinity
appellants
citizens
taxpayers
residents
connecticut
brought
suit
injunctive
relief
officials
administer
act
four
colleges
universities
connecticut
receiving
federal
construction
grants
title
also
named
defendants
federal
funds
used
five
projects
four
institutions
library
building
sacred
heart
university
music
drama
arts
building
annhurst
college
science
building
fairfield
university
library
building
fairfield
language
laboratory
albertus
magnus
college
federal
convened
appellants
attempted
show
four
recipient
institutions
sectarian
introducing
evidence
relations
religious
authorities
content
curricula
indicia
religious
character
sponsorship
institutions
religious
organizations
disputed
appellee
colleges
introduced
testimony
fully
complied
statutory
conditions
religious
affiliation
way
interfered
performance
secular
educational
functions
district
ruled
title
authorized
grants
colleges
universities
also
sustained
constitutionality
act
finding
neither
purpose
effect
promoting
religion
supp
noted
probable
jurisdiction
ii
satisfied
congress
intended
act
include
colleges
universities
regardless
affiliation
sponsorship
religious
body
congress
defined
institutions
higher
education
eligible
receive
aid
act
broad
inclusive
terms
certain
institutions
example
institutions
neither
public
nonprofit
expressly
excluded
act
expressly
prohibits
use
facilities
religious
purposes
act
makes
reference
religious
affiliation
nonaffiliation
circumstances
institutions
higher
education
must
taken
include
colleges
universities
interpretation
fully
supported
legislative
history
although
extensive
debate
wisdom
constitutionality
aid
institutions
affiliated
religious
organizations
congress
clearly
included
program
sponsors
act
stated
cong
rec
remarks
morse
remarks
powell
remarks
quie
amendments
aimed
exclusion
institutions
defeated
iii
numerous
cases
considered
noted
internal
tension
first
amendment
establishment
clause
free
exercise
clause
walz
tax
recent
decision
seeking
define
boundaries
neutral
area
two
provisions
within
legislature
may
legitimately
act
decisions
treated
three
main
concerns
establishment
clause
sought
protect
sponsorship
financial
support
active
involvement
sovereign
religious
activity
every
analysis
must
begin
candid
acknowledgment
single
constitutional
caliper
used
measure
precise
degree
three
factors
present
absent
instead
analysis
area
must
begin
consideration
cumulative
criteria
developed
many
years
applying
wide
range
governmental
action
challenged
violative
establishment
clause
always
risks
treating
criteria
discussed
time
time
tests
limiting
sense
term
constitutional
adjudication
lend
absolutes
physical
sciences
mathematics
standards
rather
viewed
guidelines
identify
instances
objectives
religion
clauses
impaired
noted
lemon
kurtzman
earley
dicenso
ante
candor
compels
acknowledgment
dimly
perceive
boundaries
permissible
government
activity
sensitive
area
constitutional
adjudication
background
consider
four
questions
first
act
reflect
secular
legislative
purpose
second
primary
effect
act
advance
inhibit
religion
third
administration
act
foster
excessive
government
entanglement
religion
fourth
implementation
act
inhibit
free
exercise
religion
security
welfare
require
future
generations
american
youth
assured
ample
opportunity
fullest
development
intellectual
capacities
opportunity
jeopardized
unless
nation
colleges
universities
encouraged
assisted
efforts
accommodate
rapidly
growing
numbers
youth
aspire
higher
education
simplistic
argument
every
form
financial
aid
activity
violates
religion
clauses
rejected
long
ago
bradfield
roberts
federal
construction
grant
hospital
operated
religious
order
upheld
act
challenged
ground
primary
effect
aid
religious
purposes
colleges
universities
construction
grants
surely
aid
institutions
sense
construction
buildings
assist
perform
various
functions
bus
transportation
textbooks
tax
exemptions
gave
aid
sense
religious
bodies
otherwise
forced
find
sources
finance
services
yet
forms
governmental
assistance
upheld
everson
board
education
board
education
allen
walz
tax
supra
see
also
bradfield
roberts
supra
crucial
question
whether
benefit
accrues
religious
institution
consequence
legislative
program
whether
principal
primary
effect
advances
religion
possibility
always
exists
course
legitimate
objectives
law
legislative
program
may
subverted
conscious
design
lax
enforcement
nothing
new
argument
judicial
concern
possibilities
standing
alone
warrant
striking
statute
unconstitutional
act
carefully
drafted
ensure
federally
subsidized
facilities
devoted
secular
religious
function
recipient
institutions
authorizes
grants
loans
academic
facilities
used
defined
secular
purposes
expressly
prohibits
use
religious
instruction
training
worship
restrictions
enforced
act
actual
administration
record
shows
institutions
required
disgorge
benefits
failure
obey
finally
record
fully
supports
findings
district
none
four
institutions
case
violated
statutory
restrictions
institutions
presented
evidence
religious
services
worship
federally
financed
facilities
religious
symbols
plaques
used
solely
nonreligious
purposes
record
therefore
buildings
indistinguishable
typical
state
university
facility
appellants
presented
evidence
contrary
appellants
instead
rely
argument
government
may
subsidize
activities
institution
higher
learning
programs
teaches
religious
doctrines
argument
rests
everson
majority
stated
establishment
clause
barred
tax
levied
support
religious
institutions
whatever
form
may
adopt
teach
practice
religion
allen
however
recognized
fashioned
criteria
analysis
statute
purpose
effect
determinative
whether
religion
advanced
government
action
abington
school
district
schempp
concept
appellants
position
depends
validity
proposition
religion
permeates
secular
education
provided
colleges
universities
religious
secular
educational
functions
fact
inseparable
argument
government
grants
thus
inevitably
advance
religion
escape
notice
congress
carefully
thoughtfully
debated
cong
rec
found
unpersuasive
also
considered
allen
refused
assume
religiosity
parochial
elementary
secondary
schools
necessarily
permeates
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education
provide
record
similarly
provides
basis
assumption
two
five
federally
financed
buildings
involved
case
libraries
district
found
classes
conducted
either
facilities
restrictions
imposed
institutions
books
acquired
evidence
contrary
third
building
language
laboratory
albertus
magnus
college
evidence
showed
facility
used
solely
assist
students
pronunciation
modern
foreign
languages
use
seem
peculiarly
unrelated
unadaptable
religious
indoctrination
federal
grants
also
used
build
science
building
fairfield
university
music
drama
arts
building
annhurst
college
evidence
religion
seeps
use
facilities
indeed
parties
stipulated
district
courses
institutions
taught
according
academic
requirements
intrinsic
subject
matter
individual
teacher
concept
professional
standards
although
appellants
introduced
several
institutional
documents
stated
certain
religious
restrictions
taught
evidence
showed
restrictions
fact
enforced
schools
characterized
atmosphere
academic
freedom
rather
religious
indoctrination
four
institutions
example
subscribe
statement
principles
academic
freedom
tenure
endorsed
american
association
university
professors
association
american
colleges
rather
focus
four
defendant
colleges
universities
involved
case
however
appellants
seek
shift
attention
composite
profile
constructed
typical
sectarian
institution
higher
education
told
composite
institution
imposes
religious
restrictions
admissions
requires
attendance
religious
activities
compels
obedience
doctrines
dogmas
faith
requires
instruction
theology
doctrine
everything
propagate
particular
religion
perhaps
schools
fit
pattern
appellants
describe
indeed
colleges
declared
ineligible
aid
authorities
administer
act
appellants
contend
four
institutions
fall
within
category
individual
projects
properly
evaluated
challenges
arise
respect
particular
recipients
evidence
presented
show
institution
fact
possess
characteristics
however
strike
act
congress
basis
hypothetical
profile
remedy
however
available
government
statutory
conditions
violated
within
twenty
years
completion
construction
period
termed
statute
period
federal
interest
reflects
congress
finding
years
public
benefit
accruing
use
federally
financed
facility
equal
exceed
value
amount
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grant
therefore
recipient
institution
obligation
use
facility
sectarian
instruction
religious
worship
appear
expire
end
years
note
example
supp
institution
applying
federal
grant
required
provide
assurances
facility
used
sectarian
instruction
religious
worship
least
period
federal
interest
therein
defined
section
title
limiting
prohibition
religious
use
structure
years
obviously
opens
facility
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purpose
end
period
assumed
substantial
structure
value
period
hence
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use
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effect
contribution
value
religious
body
congress
base
provision
contrary
conclusion
end
years
building
example
converted
chapel
otherwise
used
promote
religious
interests
original
federal
grant
part
effect
advancing
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extent
act
therefore
trespasses
religion
clauses
restrictive
obligations
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institution
compatibly
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clauses
expire
building
substantial
value
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require
us
invalidate
entire
act
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principle
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construction
save
destroy
nlrb
jones
laughlin
steel
champlin
rfg
commission
noted
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part
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validity
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provisions
unless
evident
legislature
enacted
provisions
within
power
independently
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part
may
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fully
operative
law
found
nothing
statute
objectives
intimating
congress
considered
provision
essential
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whole
view
broad
important
goals
congress
intended
legislation
serve
basis
assuming
act
failed
passage
without
provision
excision
impair
either
operation
administration
act
significant
respect
iv
next
turn
question
whether
excessive
entanglements
characterize
relationship
government
church
act
walz
tax
supra
decision
today
lemon
kurtzman
robinson
dicenso
discussed
applied
independent
measure
constitutionality
religion
clauses
concluded
excessive
entanglements
government
religion
fostered
pennsylvania
rhode
island
statutory
programs
state
aid
provided
parochial
elementary
secondary
schools
however
three
factors
substantially
diminish
extent
potential
danger
entanglement
dicenso
district
found
parochial
schools
rhode
island
integral
part
religious
mission
catholic
church
record
fully
supported
conclusion
inculcation
religious
values
substantial
dominant
purpose
institutions
pennsylvania
case
decided
pleadings
hence
accepted
true
allegations
parochial
schools
state
shared
characteristics
appellants
complaint
contains
similar
allegations
denied
answers
extensive
evidence
introduced
subject
although
district
made
findings
respect
religious
character
four
institutions
higher
learning
required
accept
allegations
true
circumstances
particularly
appellants
contend
four
institutions
sectarian
generally
significant
differences
religious
aspects
institutions
higher
learning
parochial
elementary
secondary
schools
affirmative
dominant
policy
instruction
church
schools
assure
future
adherents
particular
faith
control
total
education
early
age
walz
tax
supra
substance
contention
college
students
less
impressionable
less
susceptible
religious
indoctrination
common
observation
seem
support
view
congress
may
well
entertained
skepticism
college
student
inconsiderable
barrier
attempt
tendency
subvert
congressional
objectives
limitations
furthermore
nature
college
postgraduate
courses
tend
limit
opportunities
sectarian
influence
virtue
internal
disciplines
many
colleges
universities
characterized
high
degree
academic
freedom
seek
evoke
free
critical
responses
students
record
support
conclusion
four
institutions
departed
general
pattern
four
schools
governed
catholic
religious
organizations
faculties
student
bodies
predominantly
catholic
nevertheless
evidence
shows
admitted
students
given
faculty
appointments
one
four
institutions
requires
students
attend
religious
services
although
four
schools
require
students
take
theology
courses
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stipulated
courses
taught
according
academic
requirements
subject
matter
teacher
concept
professional
standards
parties
also
stipulated
courses
covered
range
human
religious
experiences
limited
courses
roman
catholic
religion
schools
introduced
evidence
made
attempt
indoctrinate
students
proselytize
indeed
required
theology
courses
albertus
magnus
sacred
heart
taught
rabbis
finally
noted
four
schools
subscribe
set
principles
academic
freedom
nothing
record
shows
principles
fact
followed
short
evidence
shows
institutions
admittedly
religious
functions
whose
predominant
higher
education
mission
provide
students
secular
education
since
religious
indoctrination
substantial
purpose
activity
colleges
universities
less
likelihood
primary
secondary
schools
religion
permeate
area
secular
education
reduces
risk
government
aid
fact
serve
support
religious
activities
correspondingly
necessity
intensive
government
surveillance
diminished
resulting
entanglements
government
religion
lessened
inspection
may
necessary
ascertain
facilities
devoted
secular
education
minimal
indeed
hardly
inspections
impose
private
schools
within
reach
compulsory
education
laws
entanglement
church
state
also
lessened
nonideological
character
aid
government
provides
cases
everson
allen
permitted
schools
receive
government
aid
form
secular
neutral
services
facilities
materials
supplied
students
regardless
affiliation
school
attend
lemon
dicenso
however
state
programs
subsidized
teachers
either
directly
indirectly
since
teachers
necessarily
religiously
neutral
greater
governmental
surveillance
required
guarantee
state
salary
aid
fact
subsidize
religious
instruction
found
resulting
entanglement
excessive
hand
government
provides
facilities
religiously
neutral
risks
government
aid
religion
corresponding
need
surveillance
therefore
reduced
finally
government
entanglements
religion
reduced
circumstance
unlike
direct
continuing
payments
pennsylvania
program
incidents
regulation
surveillance
government
aid
construction
grant
continuing
financial
relationships
dependencies
annual
audits
government
analysis
institution
expenditures
secular
distinguished
religious
activities
inspection
use
minimal
contact
one
three
factors
standing
alone
necessarily
controlling
cumulatively
shape
narrow
limited
relationship
government
involves
fewer
less
significant
contacts
two
state
schemes
us
lemon
dicenso
relationship
therefore
less
potential
realizing
substantive
evils
religion
clauses
intended
protect
think
cumulatively
three
factors
also
substantially
lessen
potential
divisive
religious
fragmentation
political
arena
conclusion
admittedly
difficult
document
neither
appellants
pointed
continuing
religious
aggravation
matter
political
processes
possibly
explained
character
diversity
recipient
colleges
universities
absence
intimate
continuing
relationship
dependency
government
religiously
affiliated
institutions
potential
divisiveness
inherent
essentially
local
problems
primary
secondary
schools
significantly
less
respect
college
university
whose
student
constituency
local
diverse
widely
dispersed
finally
must
consider
whether
implementation
act
inhibits
free
exercise
religion
violation
first
amendment
appellants
claim
free
exercise
clause
violated
compelled
pay
taxes
proceeds
part
finance
grants
act
appellants
however
unable
identify
coercion
directed
practice
exercise
religious
beliefs
board
education
allen
supra
share
cost
grants
act
fundamentally
distinguishable
impact
tax
exemption
sustained
walz
provision
textbooks
upheld
allen
conclude
act
violate
religion
clauses
first
amendment
except
part
providing
limitation
religious
use
restrictions
contained
remand
district
directions
enter
judgment
consistent
opinion
vacated
remanded
opinion
justice
white
concurring
judgment
see
ante
footnotes
see
freund
comment
public
aid
parochial
schools
harv
rev
fichter
parochial
school
sociological
study
giannella
religious
liberty
nonestablishment
doctrinal
development
pt
ii
nonestablishment
principle
harv
rev
giannella
supra
pattillo
mackenzie
higher
education
justice
douglas
justice
black
justice
marshall
concur
dissenting
part
correct
constitutional
principle
case
stated
president
kennedy
questioned
policy
respecting
aid
private
parochial
schools
constitution
clearly
prohibits
aid
school
parochial
schools
think
doubt
everson
case
probably
celebrated
case
provided
decision
possible
local
community
provide
bus
rides
nonpublic
school
children
majority
minority
statements
particular
question
clear
prohibition
aid
school
direct
made
decision
everson
case
determining
aid
child
school
aid
school
room
debate
subject
prohibited
constitution
made
clear
therefore
possibility
recommending
title
higher
education
facilities
act
authorizes
grants
loans
cost
construction
undergraduate
academic
facilities
public
private
colleges
universities
project
eligible
construction
result
urgently
needed
substantial
expansion
institution
student
enrollment
capacity
capacity
provide
needed
health
care
students
personnel
institution
capacity
carry
extension
continuing
education
programs
campus
institution
supp
commissioner
education
authorized
prescribe
basic
criteria
instructed
give
special
consideration
expansion
undergraduate
enrollment
capacity
supp
academic
facilities
structures
suitable
use
classrooms
laboratories
libraries
related
facilities
necessary
appropriate
instruction
students
research
programs
specifically
excluded
facilities
used
used
sectarian
instruction
place
religious
worship
facilities
used
primarily
connection
part
program
school
department
divinity
supp
retains
interest
facilities
facility
used
academic
facility
entitled
recover
amount
equal
proportion
present
value
federal
grant
bore
original
cost
facility
according
stipulation
entered
years
office
education
attempts
insure
facilities
used
manner
required
act
primarily
inspections
end
period
federal
interest
facility
ceases
college
may
use
pleases
see
public
purpose
secular
education
sure
furthered
program
yet
sectarian
purpose
aided
making
parochial
school
system
viable
purpose
increase
student
enrollment
students
obviously
aimed
particular
faith
financed
taxpayers
money
parochial
schools
beamed
agnostics
atheists
competing
sect
sophisticated
institutions
may
admit
minorities
dominant
religious
character
changed
reversion
facility
parochial
school
end
years
outright
grant
measurable
present
discounted
worth
facility
gift
taxpayers
funds
amount
plainly
unconstitutional
properly
bars
even
though
disguised
form
reversionary
interest
see
lane
wilson
invalidation
one
clause
cure
constitutional
infirmities
statute
whole
federal
government
giving
religious
schools
block
grant
build
certain
facilities
fact
money
given
beginning
program
rather
apportioned
annually
lemon
dicenso
without
constitutional
significance
first
amendment
bars
establishment
religion
noted
today
lemon
dicenso
bar
consistently
interpreted
everson
board
education
torcaso
watkins
meaning
tax
amount
large
small
levied
support
religious
activities
institutions
whatever
may
called
whatever
form
may
adopt
teach
practice
religion
thus
hardly
impressive
rather
giving
smaller
amount
money
annually
long
period
years
congress
instead
gives
large
amount
plurality
distinction
effect
small
violations
first
amendment
period
years
unconstitutional
see
lemon
dicenso
huge
violation
occurring
de
minimis
agree
sophistry
said
lemon
dicenso
cases
decided
today
relevant
facilities
financed
taxpayers
funds
used
sectarian
purposes
religious
teaching
secular
teaching
enmeshed
parochial
schools
strictest
supervision
surveillance
insure
compliance
condition
parochial
schools
may
require
religious
exercises
even
classroom
parochial
school
operates
one
budget
money
spent
one
purpose
becomes
available
purposes
thus
fact
religious
observances
federally
financed
facilities
controlling
required
religious
observances
take
place
buildings
decision
engel
vitale
held
requirement
prayer
public
schools
violated
establishment
clause
schools
become
federally
funded
become
bound
federal
standards
ivanhoe
irrig
dist
mccracken
rosado
wyman
concurring
opinion
simkins
moses
cone
memorial
accordingly
adherence
engel
require
end
required
religious
exercises
kind
surveillance
control
certainly
obnoxious
church
authorities
done
radically
change
character
parochial
school
yet
surveillance
searching
continuous
federal
financing
obnoxious
establishment
free
exercise
clauses
reasons
stated
companion
cases
words
surveillance
creates
entanglement
government
religion
first
amendment
designed
avoid
yet
today
decision
requirement
surveillance
last
useful
life
building
previously
noted
hardly
lack
due
process
government
regulate
subsidizes
wickard
filburn
price
subsidy
act
violation
free
exercise
clause
course
history
methodism
taught
federally
financed
building
religiously
slanted
version
reformation
quebec
politics
duplessis
permissible
government
know
taught
federally
financed
building
without
continuous
auditing
classroom
instruction
yet
free
exercise
clause
academic
freedom
violated
government
agent
must
present
determine
whether
course
content
satisfactory
said
lemon
dicenso
cases
parochial
school
unitary
institution
subtle
blending
sectarian
secular
instruction
thus
practices
religious
schools
way
affected
minimal
requirement
government
financed
facility
may
used
sectarian
instruction
place
religious
worship
money
saved
one
item
budget
free
used
elsewhere
conducting
religious
services
another
building
school
rent
free
building
nonsectarian
use
called
establishment
simply
government
retains
continuing
interest
building
useful
life
even
though
religious
schools
need
never
pay
cent
use
building
much
made
need
public
aid
church
schools
light
pressing
fiscal
problems
eugene
blake
presbyterian
church
however
wrote
one
remembers
churches
pay
inheritance
tax
churches
die
churches
may
operate
business
exempt
percent
corporate
income
tax
real
property
used
church
purposes
generously
construed
tax
exempt
unreasonable
prophesy
reasonably
prudent
management
churches
able
control
whole
economy
nation
within
predictable
future
growing
wealth
property
churches
partially
responsible
revolutionary
expropriations
church
property
england
sixteenth
century
france
eighteenth
century
italy
nineteenth
century
mexico
russia
czechoslovakia
hungary
name
examples
twentieth
century
seems
government
mounting
tax
problems
expected
keep
hands
wealth
rich
church
forever
revolution
always
accompanied
anticlericalism
atheism
surprising
religiously
used
real
estate
churches
today
constitutes
vast
domain
see
larson
lowell
churches
riches
revenues
immunities
assets
total
billion
annual
income
least
billion
extent
feeding
public
trough
variety
forms
alarming
almost
unbelievable
made
radical
departure
madison
remonstrance
memorialized
today
decision
dissent
lack
respect
parochial
schools
feeling
despair
respect
history
accorded
first
amendment
day
lost
remembered
case
deal
federal
grants
command
congress
shall
make
law
respecting
establishment
religion
prohibiting
free
exercise
thereof
grants
sustained
today
put
madison
miserable
three
pence
shame
even
thought
even
small
amount
coming
pocket
going
coffers
church
keeping
constitutional
ideal
reverse
judgment
public
papers
presidents
john
kennedy
pp
news
conference
march
clear
roman
catholic
parochial
school
integral
part
church
definitely
service
worship
parochial
school
usually
developed
connection
church
many
cases
church
school
monies
even
separated
school
sense
public
school
even
though
children
groups
may
admitted
buildings
owned
controlled
community
american
people
even
community
american
roman
catholic
people
title
ownership
public
school
vested
local
community
elected
officers
school
board
city
council
title
ownership
parochial
school
vested
bishop
individual
appointed
direct
control
reports
pope
rome
boettner
roman
catholicism
tax
exemption
churches
christianity
today
pp
churches
owned
unrelated
business
enjoyed
recently
special
tax
advantage
charitable
organizations
taxed
unrelated
business
taxable
income
derived
businesses
regularly
carried
internal
revenue
code
tax
normal
tax
surtax
thus
case
income
derived
corporations
first
additional
income
churches
exempted
unrelated
business
income
tax
thus
paid
federal
taxes
revenues
tax
reform
act
stat
tax
advantage
unrelated
business
income
respects
businesses
owned
churches
prior
may
terminated
january
stat
supp
see
pt
pp
conf
remonstrance
reproduced
appendices
dissenting
opinion
rutledge
everson
douglas
walz
tax