larson valente argued december decided april section subd minnesota charitable solicitations act provides religious organizations receive half total contributions members affiliated organizations exempt registration reporting requirements act individual appellees claiming followers tenets appellee unification church later joined plaintiff brought suit federal district seeking declaration statute face applied violated inter alia establishment clause first amendment also seeking injunctive relief obtaining preliminary injunction appellees moved summary judgment upon finding overbreadth doctrine gave appellees standing challenge statute magistrate action transferred held application statute religious organizations violated establishment clause therefore recommended declaratory permanent injunctive relief district accepting recommendation entered summary judgment appellees appeals affirmed standing issue merits disagreeing district conclusion appellees others enjoy exemption act merely claiming organizations held proof status required order gain exemption left question appellees status open development accordingly vacated district judgment remanded entry modified injunction proceedings held appellees art iii standing raise establishment clause claims state attempted use subd fifty per cent rule compel unification church register report act fact fifty per cent rule applies religious organizations compels conclusion least purposes suit challenging application appellee unification church religious organization within meaning act controversy parties rendered less concrete fact appellants course litigation changed position contend unification church religious organization within meaning act therefore entitled exemption subd even fifty per cent rule declared unconstitutional threatened application subd fifty per cent rule appellees amounts distinct palpable injury disables soliciting contributions minnesota unless comply registration reporting requirements act moreover causal connection claimed injury challenged conduct fact appellees yet shown entitlement permanent injunction barring state subjecting act registration reporting requirements detract palpability particular discrete injury caused appellees pp section subd setting precisely sort official denominational preference forbidden first amendment violates establishment clause pp since challenged statute grants denominational preferences must treated suspect strict scrutiny must applied adjudging constitutionality pp assuming arguendo appellants asserted interest preventing fraudulent solicitations compelling interest appellants nevertheless failed demonstrate subd fifty per cent rule closely fitted interest appellants argument contrary based three premises members religious organization exercise supervision control solicitation activities organization membership contributions exceed fifty per cent membership control assuming existence adequate safeguard abusive solicitations public need public disclosure rises proportion percentage nonmember contributions substantial support record premises pp principal effect subd fifty per cent rule impose act registration reporting requirements religious organizations others risk politicizing religion inhering statute obvious pp brennan delivered opinion marshall blackmun powell stevens joined stevens filed concurring opinion post white filed dissenting opinion rehnquist joined post rehnquist filed dissenting opinion burger white joined post larry salustro special assistant attorney general minnesota argued cause appellants briefs warren spannaus attorney general pro se william marshall special assistant attorney general barry fisher argued cause appellees brief david grosz robert moest briefs amici curiae urging affirmance filed charles sims bruce ennis american civil liberties union et al nathan dershowitz american jewish congress lee boothby americans separation church state fund robert toms center law religious freedom christian legal society robert nixon general conference adventists et al greater minneapolis association evangelicals justice brennan delivered opinion principal question presented appeal whether minnesota statute imposing certain registration reporting requirements upon religious organizations solicit fifty per cent funds nonmembers discriminates organizations violation establishment clause first amendment appellants john larson commissioner securities warren spannaus attorney general state minnesota virtue offices responsible implementation enforcement minnesota charitable solicitations act stat supp act effect since provides system registration disclosure respecting charitable organizations designed protect contributing public charitable beneficiaries fraudulent practices solicitation contributions purportedly charitable purposes charitable organization subject act must register minnesota department commerce may solicit contributions within state certain specified exceptions charitable organizations registering must file extensive annual report department detailing inter alia total receipts income sources costs management fundraising public education transfers property funds state along description recipients purposes transfers department authorized act deny withdraw registration charitable organization department finds public interest organization found engaged fraudulent deceptive dishonest practices subd supp charitable organization deemed ineligible maintain registration act expends agrees expend unreasonable amount management general fundraising costs costs presumed unreasonable exceed thirty per cent organization total income revenue subd supp religious organizations exempted requirements act effective march minnesota legislature amended act include fifty per cent rule exemption provision covering religious organizations subd fifty per cent rule provided religious organizations received half total contributions members affiliated organizations remain exempt registration reporting requirements act laws ch shortly enactment subd department notified appellee holy spirit association unification world christianity unification church required register act newly enacted provision appellees valente barber haft korman claiming followers tenets unification church responded bringing present action district district minnesota appellees sought declaration act face applied subd fifty per cent rule constituted abridgment first amendment rights expression free exercise religion well denial right equal protection laws guaranteed fourteenth amendment appellees also sought temporary permanent injunctive relief appellee unification church later joined plaintiff stipulation parties action transferred magistrate obtaining preliminary injunction appellees moved summary judgment appellees evidentiary support motion included declaration appellee haft described detail origin religious principles practices unification church app declaration stated among activities emphasized church proselytizing solicitation funds support church application act church subd fifty per cent rule deny members religious freedom appellees also argued discriminating among religious organizations subd fifty per cent rule violated establishment clause appellants replied act infringe appellees freedom exercise religious beliefs appellants sought distinguish present case murdock pennsylvania invalidated municipal ordinance required licensing jehovah witnesses solicited donations exchange religious literature arguing unlike activities petitioners murdock appellees solicitations bore substantial relationship religious expression therefore outside protection first amendment appellants also contended act violate establishment clause finally appellants argued appellees entitled challenge act demonstrated unification church religion fundraising activities religious practice magistrate determined however necessary resolve questions whether unification church religion whether appellees activities religiously motivated order reach merits appellees claims rather found overbreadth doctrine gave appellees standing challenge act constitutionality merits magistrate held act facially unconstitutional respect religious organizations therefore entirely void organizations subd fifty per cent rule failed second three establishment clause tests set forth lemon kurtzman magistrate also held due process grounds certain provisions act unconstitutional applied groups persons claiming exemption act magistrate therefore recommended inter alia appellees granted declarative permanent injunctive relief sought namely declaration act unconstitutional applied religious organizations members injunction enforcement act religious organization accepting recommendations district entered summary judgment favor appellees issues appeal appeals eighth circuit affirmed part reversed part issue standing appeals affirmed district application overbreadth doctrine citing village schaumburg citizens better environment proposition litigant whose activities unprotected may nevertheless challenge statute showing substantially abridges first amendment rights parties merits appeals affirmed district holding inexplicable religious classification embodied fifty per cent rule subd violated establishment clause applying minnesota rule severability appeals also held subd whole stricken act rather fifty per cent rule stricken subd disagreed district conclusion appellees others enjoy exemption act merely claiming organizations held proof status required order gain exemption left question appellees status open development appeals accordingly vacated judgment district remanded action entry modified injunction appropriate proceedings noted probable jurisdiction ii appellants argue appellees entitled heard establishment clause claims rationale argument shifted however litigation progressed appellants position courts unification church religion importantly appellees solicitations connected religious purpose premises appellants concluded appellees entitled raise establishment clause claims demonstrated activities within protection clause courts rejected conclusion instead applying overbreadth doctrine order allow appellees raise establishment clause claims appellants taken entirely new tack argue unification church religious organization within meaning minnesota charitable solicitations act church therefore entitled exemption subd even fifty per cent rule declared unconstitutional new premise appellants conclude courts erred invalidating subd fifty per cent rule without first requiring appellees demonstrate able maintain exempt status rule thus adoption caused injury fact considered appellants rationales hold neither merit essence standing inquiry whether parties seeking invoke jurisdiction alleged personal stake outcome controversy assure concrete adverseness sharpens presentation issues upon largely depends illumination difficult constitutional questions duke power carolina environmental study group quoting baker carr requirement personal stake must consist distinct palpable injury plaintiff duke power supra quoting warth seldin fairly traceable causal connection claimed injury challenged conduct duke power supra quoting arlington heights metropolitan housing dev application constitutional standards record us factual findings district convince us art iii requirements standing plainly met appellees courts state joined issue precisely premise fifty per cent rule subd sufficient authority compel appellees registration adoption premise precludes position church religious organization remains entirely clear uphold constitutionality fifty per cent rule state without insist upon church registration state changed position purports find independent bases denying church exemption act considering development case courts recognizing premise inherent state attempt apply fifty per cent rule appellees think state change position renders controversy parties less concrete fact appellants chose apply subd fifty per cent rule sole statutory authority requiring church register act compels conclusion least purposes suit challenging state application church indeed religious organization within meaning act respect question injury fact take starting point analysis fact state attempted use subd fifty per cent rule order compel unification church register report act attempted use fifty per cent rule state instrument compulsion necessarily gives appellees standing challenge constitutional validity rule threatened application subd fifty per cent rule church surely amounts distinct palpable injury appellees disables soliciting contributions state minnesota unless church complies registration reporting requirements hardly de minimis surely fairly traceable causal connection claimed injury challenged conduct claimed disabling threatened application subd fifty per cent rule course church assured continued exemption even absence fifty per cent rule see infra appellees yet shown entitlement entirety broad injunctive relief sought district namely permanent injunction barring state subjecting church registration reporting requirements act fact means detracts palpability particular discrete injury caused appellees state threatened application subd fifty per cent rule see arlington heights metropolitan housing dev church may indeed compelled ultimately register act ground fifty per cent rule fact affect nature relief properly granted appellees present record deprive jurisdiction hear present case cf mt healthy city board ed doyle sum contrary appellants suggestion appellees clearly demonstrated injury fact justice rehnquist dissent attacks appellees art iii standing arguing appellees failed show favorable decision redress injuries complain post argument follows naturally dissent premise meaningful relief given appellees total exemption requirements act see post argument like premise incorrect litigation began state attempted compel church register report act solely authority subd fifty per cent rule rule declared unconstitutional appellees requested church required register report act virtue rule since rule sole basis state attempt compel registration gave rise present suit discrete injury appellees complain indeed completely redressed favorable decision furthermore fifty per cent rule subd declared unconstitutional church compelled register report act unless church determined religious organization appeals observed considerable burden state questioning claim religious nature strict narrow construction statutory exemption religious organizations favored washington ethical society district columbia cir burger since conclude appellees established art iii standing turn merits case iii clearest command establishment clause one religious denomination officially preferred another revolution religious establishments differing denominations common throughout colonies revolutionary generation emphatically disclaimed european legacy applied logic secular liberty condition religion churches parliament lacked authority tax unrepresented colonists token newly independent powerless tax citizens support denomination belong force reasoning led abolition denominational establishments state level led ultimately inclusion establishment clause first amendment constitutional prohibition denominational preferences inextricably connected continuing vitality free exercise clause madison noted security civil rights must religious rights consists one case multiplicity interests multiplicity sects madison vision freedom religion guaranteed free competition religions naturally assumed every denomination equally liberty exercise propagate beliefs equality impossible atmosphere official denominational preference free exercise thus guaranteed legislators voters required accord religions treatment given small new unpopular denominations justice jackson noted another context effective practical guaranty arbitrary unreasonable government require principles law officials impose upon minority must imposed generally railway express agency new york concurring opinion since everson board education adhered principle clearly manifested history logic establishment clause state pass laws aid one religion prefer one religion another principle denominational neutrality restated many occasions zorach clauson said government must neutral comes competition sects epperson arkansas stated unambiguously first amendment mandates governmental neutrality religion religion state may adopt programs practices aid oppose religion prohibition absolute citing abington school district schempp justice goldberg cogently articulated relationship establishment clause free exercise clause said fullest realization true religious liberty requires government effect favoritism among sects work deterrence religious belief abington school district supra short presented state law granting denominational preference precedents demand treat law suspect apply strict scrutiny adjudging constitutionality fifty per cent rule subd clearly grants denominational preferences sort consistently firmly deprecated precedents consequently rule must invalidated unless justified compelling governmental interest cf widmar vincent unless closely fitted interest murdock pennsylvania standard review mind turn examination governmental interest asserted appellants appellants assert acknowledge state minnesota significant interest protecting citizens abusive practices solicitation funds charity interest retains importance solicitation conducted religious organization thus agree appeals act viewed whole valid secular purpose therefore assume arguendo act generally addressed sufficiently compelling governmental interest inquiry must focus narrowly upon distinctions drawn subd appellants must demonstrate challenged fifty per cent rule closely fitted interest assertedly serves appellants argue subd distinction contributions solicited members nonmembers eminently sensible urge members reasonably assumed significant control solicitation contributions organization expenditure funds contribute well appellants note matter minnesota law members organizations greater access nonmembers financial records organization appellants conclude safeguards membership funding exist need public disclosure obvious public contributions increase percentage total contributions need public disclosure increases particular point public disclosure required determination legislature case act majority distinction compelling point since point organization becomes predominantly brief appellants regarding first premise simply nothing suggested justify assumption religious organization supervised controlled members simply contribute half organization solicited income even able accept appellants doubtful assumption members supervise religious organization circumstances record us wholly barren support appellants assumption members effectively control organization contribute half solicited income appellants offered evidence whatever members religious organizations exempted subd fifty per cent rule fact control organizations indeed legislative history subd indicates precisely contrary short first premise appellants argument merit appellants offer stronger justification second premise membership control adequate safeguard abusive solicitations public organization premise runs directly contrary central thesis entire minnesota charitable solicitations act namely charitable organizations soliciting contributions public relied upon regulate state regulation accordingly necessary appellants offer nothing suggest religious organizations treated differently respect even assume members religious organizations incentive absent nonreligious organizations protect interests nonmembers solicited organization appellants premise still fail justify fifty per cent rule appellants offer reason members religious organizations exempted subd fifty per cent rule greater incentive protect nonmembers members nonexempted religious organizations thus also reject appellants second premise without merit finally find appellants third premise need public disclosure rises proportion percentage nonmember contributions also without merit flaw appellants reasoning may illustrated following example church raises million per cent nonmembers church raises per cent nonmembers appellants argue although public contributed million church church less need public disclosure respect church respect church disagree need public disclosure plausibly rises proportion absolute amount rather percentage nonmember contributions state minnesota adopted view elsewhere qualifications relevant charitable organizations receive annual nonmember contributions less exempted registration reporting requirements act subd accordingly conclude appellants failed demonstrate fifty per cent rule subd closely fitted compelling governmental interest lemon kurtzman announced three tests statute must pass order avoid prohibition establishment clause first statute must secular legislative purpose second principal primary effect must one neither advances inhibits religion board education allen finally statute must foster excessive governmental entanglement religion walz tax may direct degree engender risk politicizing religion eligious groups inevitably represent certain points view infrequently assert political arena evidenced continuing debate respecting birth control abortion laws yet history cautions political fragmentation sectarian lines must guarded overnment participation certain programs whose nature apt entangle state details administration planning may escalate point inviting undue fragmentation plain principal effect fifty per cent rule subd impose registration reporting requirements act religious organizations others also plain appeals noted benefit conferred exemption constitutes substantial advantage burden compliance act certainly de minimis suggest burdens compliance act intrinsically impermissible imposed evenhandedly statute operate evenhandedly designed fifty per cent rule subd effects selective legislative imposition burdens advantages upon particular denominations risk politicizing religion inheres legislation obvious indeed confirmed provision legislative history history subd fifty per cent rule demonstrates provision drafted explicit intention including particular religious denominations excluding others example second sentence early draft subd read religious society organization solicits religious affiliates qualified subdivision represented body convention elects controls governing board religious society organization exempt requirements sections read apr legislative history discloses legislators perceived italicized language bring roman catholic archdiocese within act legislators want amendment effect amendment deleting italicized clause passed committee sole purpose exempting archdiocese provisions act transcript legislative discussions subd set forth declaration charles hunter file hand certain religious organizations legislators want exempt act one state senator explained fifty per cent rule attempt deal religious organizations soliciting street soliciting direct mail substantial religious institutions state another senator said trying get people running around airports running around streets soliciting people trying remove exemption normally applies religious organizations still another senator apparently mixed feelings proposed provision stated sure hot regulate moonies anyway short fifty per cent rule capacity indeed express design burden favor selected religious denominations led minnesota legislature discuss characteristics various sects view towards religious gerrymandering gillette chief justice stated lemon kind state inspection evaluation religious content religious organization fraught sort entanglement constitution forbids relationship pregnant dangers excessive government direction churches iv sum conclude fifty per cent rule subd closely fitted furtherance compelling governmental interest asserted appellants provision therefore violates establishment clause indeed think subd fifty per cent rule sets precisely sort official denominational preference framers first amendment forbade accordingly hold appellees compelled register report act strength provision judgment appeals affirmed footnotes section subd repealed provided pertinent part ections shall apply group association serving bona fide religious purpose solicitation connected religious purpose shall sections apply solicitation purpose conducted benefit group association ections shall apply group association serving bona fide religious purpose solicitation connected religious purpose shall sections apply solicitation purpose conducted benefit group association person consent group association amended exemption provision read relevant part exemptions subdivision ections shall apply religious society organization received half contributions received accounting year last ended persons members organization parent organization affiliated organization combination sources listed clauses religious society organization solicits religious affiliates qualified subdivision represented body convention exempt requirements sections term member shall include persons granted membership upon making contribution result solicitation notice discussed application amendments expanding scope charities law religious organizations explained registration procedure enclosed proper forms sought appellees compliance law affidavit susan fortney legal assistant staff attorney general minnesota notice also threatened legal action church failed comply notice read pertinent part follows recent minnesota legislative session bill passed changes registration reporting requirements charitable organizations solicit funds minnesota one significant change religious exemption previously exempted registering reporting organization serving bona fide religious purpose stat found chapter session laws provides religious exemption applies religious groups societies receive half contributions accounting year last ended persons members organization parent organization affiliated organization terms religious organization solicits half funds must register report according provisions minnesota charitable solicitation law nature solicitation appears holy spirit association unification world christianity must complete charitable organization registration statement submit minnesota department commerce charitable organization registration statement must accompanied financial statement fiscal year last ended enclosing proper forms information sheet use please advised proper forms must file department commerce september consider taking legal action ensure compliance affidavit susan fortney supra exhibit appellees complaint stated pertinent part application statutes itinerant missionaries whose churches established minnesota churches substantial local membership constitutes unequal application law app focus allegation plainly fifty per cent rule subd appellants responded appellees motion preliminary injunction motion dismiss app juris statement disputed appellees claims merits also challenged appellees standing raise establishment clause claims arguing unification church religion within meaning clause magistrate made findings fact unification church california nonprofit religious corporation granted tax exempt religious organization status internal revenue service state minnesota findings later incorporated magistrate report recommendation motion summary judgment declined however rule issue religious status church appellants asserted central issue case whether appellees fund raising practices constitute expression religious beliefs within protection first amendment defendants objections report recommendations magistrate robert renner civ dc appellants argued appellees fundraising activities form religious expression provided evidentiary support argument form numerous affidavits persons claiming former members unification church asserted encouraged engage fundraising practices fraudulent unrelated religious purpose second test requires principal primary effect challenged statute one neither advances inhibits religion magistrate found subd fifty per cent rule violated requirement inhibit ed religious organizations receive half contributions nonmembers thereby enhance religious organizations receive less half app juris statement district judgment provided minnesota charitable solicitations act stat et unconstitutional applied religious organizations members thereof act constitutional applied organizations members thereof sections subd act sic unconstitutional applied persons claiming religious organizations members thereof constitutionality application section relating denial suspension revocation licenses issued act appellees others whose claims religious exemption challenged state nonjusticiable issue appellant larson permanently enjoined enforcing act religious organizations appellant larson permanently enjoined utilizing sections subd enforce act appellees persons claiming religious organizations members thereof appeals supported conclusion grounds broader district whereas district found subd fifty per cent rule violate second lemon tests appeals found rule violate first tests well first lemon test provides statute must secular legislative purpose appeals summarized holdings follows agree district holding appellees standing challenge classification made exemption section act pertains religious organizations agree invalidation classification made section agree exemption section apply religious organizations subject possible legislative revision disagree conclusion part act may applied religious organizations leave open questions construction validity development including application act charitable organizations disagree conclusion appellees others claiming religious exemption automatically enjoy exemption leave open question appellees status development justice rehnquist dissent suggests post interpretation state grounds application act appellees erroneous letter quoted supra speaks reject novel suggestion contents notification official enforcement action may ignored depending upon state official signs notice department attempt apply act appellees means subd consistent expectation evident legislative history subd provision fifty per cent rule applied unification church order deny continued exemption requirements act see infra justice rehnquist dissent suggests post act applies appellees virtue fifty percent rule virtue suggestion misses point section announces act general registration requirement charitable organizations state sought compel church register report act relying upon subd state might chosen rely upon provision subd exempts charitable organizations receiving less annually public instead state chose rely upon subd thus act applies appellees course combined effect subd attenuated sense act apply appellees virtue nevertheless state sought impose requirements act upon appellees one means several available means subd see supra infra reaching conclusion appellees claims redressed affirmance decision justice rehnquist dissent reveals draconic interpretation redressability requirement justified neither precedent principle dissent appears assume order establish redressability appellees must show certain ultimately receive exemption registration reporting requirements act words means state compel appellees register report act decline impose burden upon litigants recognized relevant inquiry whether plaintiff shown injury likely redressed favorable decision simon eastern ky welfare rights emphasis added accord arlington heights metropolitan housing dev words plaintiff satisfies redressability requirement shows favorable decision relieve discrete injury need show favorable decision relieve every injury cf university california regents bakke opinion powell appellants contended appellees entitled raise establishment clause claims demonstrated activities within protection clause courts applied overbreadth doctrine reject contention appellants argue courts erred need address matters appellees made sufficiently strong demonstration church religion overcome prudential standing obstacles consideration establishment clause claim see cobb rise religious liberty america history pfeffer church state freedom rev ed bailyn ideological origins american revolution example according john adams colonial massachusetts possessed mild equitable establishment religion known world indeed called establishment quoted baptists massachusetts chafed form establishment revolutionary pamphleteer john allen expressed views members general massachusetts declamation american alarm bostonian plea rights liberties people tell colonial governor parliament england right tax americans representatives america dare tax baptists religion deny gentlemen representatives god answer souls consciences representatives england representatives america general take away sacred spiritual rights liberties conscience property surely right british parliament take away power force civil rights property without consent reasoning gentlemen think plain quoted see pfeffer supra federalist lodge ed appellants urge subd grant preferences merely law based upon secular criteria may identically affect religious organizations brief appellants accordingly cite mcgowan maryland cases following everson board education proposition statute disparate impact among religious organizations constitutionally permissible distinctions result application secular criteria brief appellants reject argument section subd simply facially neutral statute provisions happen disparate impact upon different religious organizations contrary subd makes explicit deliberate distinctions different religious organizations agree appeals observation provision effectively distinguishes churches achieved strong total financial support members one hand churches new lacking constituency matter policy may favor public solicitation general reliance financial support members hand fundamental difference subd statutes involved disparate impact cases cited appellants renders cases wholly inapplicable appellants also argue reversal appeals required gillette case rejected establishment clause attack upon military selective service act app supp afforded conscientious objector status person reason religious training belief conscientiously opposed participation war form gillette readily distinguishable present case section focused individual conscientious belief sectarian affiliation conscientious objector status available equal basis quaker roman catholic despite distinction drawn latter church unjust wars see thomas aquinas summa theologica second part part ii question arts augustine city god book xix ch noted gillette critical weakness petitioners establishment claim arose fact face simply discriminate basis religious affiliation contrast statute challenged case us focuses precisely solely upon religious organizations support assumption supervision appellants cite stat allows member domestic nonprofit corporation inspect books records proper purpose reasonable time provision applies domestic nonprofit corporations appellants made showing religious organizations incorporated operate analogous constraint minnesota even domestic religious organizations need organized nonprofit corporations may also choose organize minn ch governing religious associations provision analogous moreover even religious organizations applies obviously ensure member religious organization actually take advantage supervision permitted provision finally since applies irrespective percentage membership contributions provide justification fifty per cent rule subd sum appellants assumption membership supervision purely conjectural early draft provision allowed exemption act religious organization solicited substantially half contributions received persons right vote member organization read apr italicized language later amended read members attachment minutes meeting commerce economic development committee since subd enacted deliberately omits membership voting rights requirement religious organization exemption clearly permits religious organizations subject control membership exempted act course even subd exempted religious organizations membership voting rights provision obviously ensure membership actually exercised voting rights control organization effective manner thesis evident act treatment nonreligious organizations might solicit within state exceptions relevant organizations exempted registration reporting requirements act solicitations public de minimis subds subject independent state regulation subd suggest however exemption provision based upon absolute amount nonmember contributions necessarily satisfy standard set establishment clause laws granting denominational preferences allen involved state law requiring local public school authorities lend textbooks free charge students grades seven twelve including parochial schools walz examined state law granting property tax exemptions religious organizations religious properties used solely religious worship lemon challenged state laws provided aid elementary secondary schools registration statement required calls provision substantial amount information much penetrates deeply internal affairs registering organization organization must disclose eneral purposes contributions used oard group individual final discretion distribution use contributions received uch information department may require three sixteen enumerated items information required registration statement annual report required even burdensome intrusive must disclose otal receipts total income sources cost management fund raising public education list unds properties transferred state explanation recipient purpose name religious organization must register act may registration withdrawn time department attorney general concludes religious organization spending unreasonable amount management general costs holding means suggest state minnesota must events allow appellees remain exempt provisions charitable solicitations act agree appeals appellees others claiming benefits exemption automatically enjoy benefits rather order receive appellees may required state prove unification church religious organization within meaning act nothing opinion suggests appellants attempt compel unification church register act charitable organization entitled exemption put church proof bona fides religious organization nothing opinion disables state denying exemption act refusing registration licensing act persons organizations proved engaged frauds upon public see subd simply hold fifty per cent rule subd violates establishment clause appellees compelled register report act strength provision justice stevens concurring points ante invalidation rule require state shoulder considerable burden demonstrating unification church religious organization state persists attempt require church register file financial statements burden considerable record already establishes prima facie case church religious organization strict construction statutory exemption religious organizations disfavored may give rise constitutional questions justice rehnquist therefore plainly wrong asserts dissent invalidation fifty percent rule absolutely effect association obligation register report charitable organization act post emphasis original rule caused appellees significant injury fact substituted simple method imposing registration reporting requirements burdensome less certain method accomplishing result therefore agree conclusion appellees standing challenge rule case difficult question whether policy avoiding premature adjudication constitutional issues counsels postponement decision validity rule unification church status religious organization within meaning minnesota statute finally resolved difficulty stems fact trial resolution statutory issue certainly generate additional constitutional questions therefore clear least one decision constitutional moment inevitable circumstances seems reaching merits consistent policy strict necessity disposing constitutional issues rescue army municipal moreover resolution question fully considered district appeals fully briefed argued surely consistent orderly administration justice agree resolution establishment clause issue accordingly join opinion church incorporated california religious corporation treated religious organization tax purposes federal government state minnesota app juris statement church treated religious organization state prior enactment rule according magistrate appellees submitted substantial although uncontroverted evidence religious nature unification church solicitations see see washington ethical society district columbia app burger construe exemptions strictly unorthodox minority forms worship denied exemption benefits granted conforming majority beliefs might well raise constitutional issues see generally rescue army municipal ashwander tva brandeis concurring reservations wisdom importance policy see california ex rel cooper mitchell brothers santa ana theater stevens dissenting minnick california dept corrections university california regents bakke opinion stevens even conclude constitutional standards resolving statutory issue perfectly clear nevertheless important interest avoiding litigation issues relating church doctrine see lee stevens concurring judgment cf nlrb catholic bishop chicago even district find church religious organization believe fair assume church challenge conclusion recognize also possible ultimately may required confront constitutional problems possibility present whether dismiss appeal pending resolution church status decide validity rule justice white justice rehnquist joins dissenting concur dissent justice rehnquist respect standing also dissent merits helpful first indicate occurred lower courts proposes based two reports magistrate district held unconstitutional minnesota limitation denying exemption religious organizations receiving less percent funding members magistrate recommended action ground limitation pass muster second criterion set lemon kurtzman identifying unconstitutional establishment religion principal primary effect statute one neither enhances inhibits religion limitation failed test subjected churches far rigorous requirements others effect severely inhibit plaintiff religious activities app juris statement created preference offensive establishment clause magistrate relied inhibiting effect rule without reference whether principal primary effect limitation event magistrate recommended district agreed exemption registration extended religious organizations appeals agreed district rule violated establishment clause ruling however ground limitation failed satisfy first lemon criterion statute secular rather religious purpose conceded act whole valid secular purpose preventing fraudulent deceptive practices solicitation funds name charity also thought freeing certain organizations regulation served valid purpose organizations public disclosure funding significantly enhance availability information contributors patriotic fraternal societies limit solicitation voting members certain charitable organizations solicit excess annually public fell category found sound secular legislative purpose limitation respect religious organizations appears designed shield favored sects continuing burden sects challenged provision appeals said expressly separates two classes religious organizations makes separation valid secular purpose suggested defendants inexplicable disparate treatment generally attributed accident seems much likely stage legislative process special solicitude particular religious organizations affected choice statutory language resulting discrimination constitutionally invidious appeals went say necessary apply second part lemon test provision also fail survive examination advantaged organizations disadvantaged others case given still another treatment lemon kurtzman tests put aside applicable laws affording uniform benefit religions provisions discriminate among religions rather cases denominational preference says precedents demand treat law suspect apply strict scrutiny adjudging constitutionality ante invalidates challenged limitation first declaring rule makes explicit deliberate distinctions different religious organizations state submission limitation law based secular criteria happens identical effect religious organizations rejected holds challenged rule closely fitted serve compelling state interest rejects reasons submitted state demonstrate distinction contributions solicited members nonmembers sensible one among others rejects proposition membership control adequate safeguard deceptive solicitations public ultimate conclusion exemption provision violates establishment clause ii several difficulties disposition case first employs legal standard wholly different applied courts premise standard challenged provision deliberate explicit legislative preference religious denominations others finding district proceeded second lemon test relied disparate impact provision finding discriminatory preferential legislative purpose case judged standard employed courts new standard involves factual issues even mixed questions law fact addressed district purport make factual determinations remand district respect answer say appeals appeared find although rather tentatively state legislature acted intentional denominational preferences entitled supply missing factual predicate different legal standard worth noting none appeals judges panel case resident minnesota second apparently realizing lack competence judge purposes minnesota legislature words used disposes state claim rule neutral secular criterion disparate impact among religious organizations limitation said simply facially neutral statute one makes explicit deliberate distinctions different religious organizations ante rule however names churches denominations entitled denied exemption neither qualifies disqualifies church based kind variety religious belief religions qualify depends source contributions brand religion say rule face represents explicit deliberate preference religious beliefs others credible offers support assertion agree appeals limitation might burden less well organized denominations conclusion product assumption speculation contrary state insists readily evident list charitable organizations registered act exempt claimed categories include also organizations appears concede minnesota law issue constitute establishment religion merely disparate impact intentional preference must expressed find intention face provision issue seems patently wrong third join easy rejection state submission valid secular purpose justifies basing exemption percentage external funding like appeals majority accepts prevention fraudulent solicitation valid even compelling secular interest hence charities including religious organizations may required register state chooses insist state excused classes charities thought adequate substitute safeguards reason reduced risk guarded among exempted various patriotic fraternal organizations depend members contributions appeals question validity exemption safeguards membership funding appeals however extend reasoning permit state exempt religious organizations receiving half contributions members denying exemption rely public greater extent preferring judgment realities fundraising religious organizations state legislature also rejects state submission organizations depending members half funds pose degree danger religious organizations course expressly disagrees notion members general relied upon control organizations share view omniscience state interest requiring registration organizations soliciting funds public requiring charitable organization register including religious organization wants solicit funds state determines interest preventing fraud extend raise majority funds public interest imposing requirement others thereby reduced least furthermore state suggests legislature thought made good sense courts including one readily disagree fourth finally agrees appeals district exemption must extended religious organizations appeals noted exemption provision construed said prefer religious organizations nonreligious organizations hence amount establishment religion nevertheless appeals address question says nothing arguably however evident secular reason exempting religious organizations rely members great extent exempt religious organizations including raise nearly funds public without adequate factual basis majority concludes provision question deliberately prefers religious denominations others without adequate factual basis rejects justifications offered state reaches conclusions applying legal standard different considered either courts reverse judgment appeals magistrate also recommended district agreed registration provisions applicable religious organizations enjoined prior restraints offensive first amendment app juris statement appeals agree respect observation appear call question exemption charitable organizations raising funds members since members relied upon control organization fundraising activities prevent fraud organizations entitled exemption others justice rehnquist chief justice justice white justice join dissenting earliest days republic recognized without power give advisory opinions hayburn case dall alabama state federation labor mcadory logical corollary limitation long considered practice decide abstract hypothetical contingent questions decide constitutional question advance necessity decision ibid citations omitted fundamental principles notwithstanding today delivers best advisory constitutional pronouncement advisory character pronouncement conceded acknowledges closing opinion appellees must still prove unification church religious organization within meaning act avail extension exemption contained minnesota statute find standing analysis wholly unconvincing respectfully dissent part ii opinion concludes appellees standing challenge subd minnesota charitable solicitations act act plainly met requirements art iii ante conclusion wrong error best demonstrated first reviewing three factual aspects case either misstated disregarded opinion first act applies appellees virtue fifty percent rule virtue provision requires charitable organizations register securities real estate division minnesota department commerce holy spirit association unification world christianity association constitutes charitable organization engages purports engage solicitation religious purpose subds supp organization brought within coverage act question exemption arise exemption provided fifty percent rule subd one several exemptions within act applies religious organizations thus unless association religious organization within meaning act fifty percent rule absolutely nothing association duty register report charitable organization soliciting funds minnesota distinction apparently misunderstood repeatedly asserts association required register act virtue fifty per cent rule subd ante emphasis added second state effort enforce act association based upon association status charitable organization within meaning state initially sought registration association letter nature solicitation appears association must complete charitable organization registration statement submit minnesota department commerce exhibit affidavit susan fortney legal assistant staff attorney general minnesota fortney affidavit association failed register within allotted time state commenced routine enforcement procedures fortney affidavit filing complaint minnesota state complaint alleges charitable organizations required register state association comes within subd definition charitable organizations association failed file registration statement financial information minnesota department commerce resulting violation stat exhibit fortney affidavit complaint never mentions fifty percent rule subd characterizes association religious organization still pending minnesota district stayed stipulation parties lawsuit today decision nothing impair statutory basis complaint state reason filing state may proceed enforcement action ink judgment dry third appellees never proved lower courts never found association religious organization purposes fifty percent rule district expressly declined make finding presently position rule whether association fact religious organization within act app juris statement appeals content decide case despite presence unresolved factual dispute concerning true character appellees organization quoting village schaumburg citizens better environment absence finding significant means clear association constitute religious organization purposes subd exemption appellees assertion district actions religious directly contradict ed heavy testimonial barrage association claim religion app juris statement ii opinion recognizes proper standing appellees case constitutional prerequisite exercise art iii power see ante invoke power appellees must satisfy art iii requirement showing personal stake outcome controversy consisting distinct palpable injury ibid see also gladstone realtors village bellwood duke power carolina environmental study group disagree conclusion threatened application act appellees constitutes injury fact injury fact requirement art iii appellees must also show injury fairly traced challenged action defendant simon eastern kentucky welfare rights purports find causation use following sophism fairly traceable causal connection claimed injury challenged conduct claimed disabling threatened application subd fifty per cent rule ante demonstrated statute state require association register charitable organization fifty percent requirement contained exemption religious organizations indeed point litigation fifty percent rule entirely inapplicable appellees shown association religious organization therefore injury appellees resulting registration reporting requirements caused concludes threatened application subd fifty per cent rule ante failed establish fifty percent rule causally connected injury appellees point lack standing challenge error analysis even clearly demonstrated closely related equally essential requirement art iii addition demonstrating injury caused challenged provision appellees must show exercise remedial powers redress claimed injuries duke power carolina environmental study group supra importance redressability aspect standing recognized repeatedly constitutional dimension hen plaintiff standing brought issue relevant inquiry whether assuming justiciability claim plaintiff shown injury likely redressed favorable decision absent showing exercise power federal gratuitous thus inconsistent art iii limitation simon eastern kentucky welfare rights supra agree appeals appellees others claiming benefits exemption automatically enjoy benefits rather order receive appellees may required state prove unification church religious organization within meaning act ante citation omitted iii doubt impropriety action day one doctrine deeply rooted process constitutional adjudication pass questions constitutionality unless adjudication unavoidable spector motor service mclaughlin nowhere doctrine force cases one defect possible lack art iii jurisdiction due want standing part party seeks adjudication considerations propriety well practice demand refrain passing upon constitutionality legislative acts unless obliged proper performance judicial function question raised party whose interests entitle raise blair quoted ashwander tva brandeis concurring iv sum errs finds appellees standing challenge constitutionality subd although injured sure appellees demonstrated injury caused fifty percent rule redressed invalidation say appellees never prove causation redressability done point case remanded permit proof time requirements art iii clearly satisfied refrain rendering significant constitutional decisions examples error numerous speaks act applied appellees subd fifty per cent rule ante emphasis added application act church subd fifty per cent rule ante emphasis added state attempt enforce act appellees express exclusive reliance upon newly enacted fifty per cent rule subd ante state attemp use subd fifty per cent rule order compel unification church register report act ante addition holds fifty percent rule unconstitutional appellees compelled register report act strength provision ante emphasis added errs concludes basis state enforcement action fifty percent rule subd see ante bases conclusion letter association legal assistant fortney referred fifty percent rule informing association obligation register act see ante apparently concludes letter fifty percent rule motivated state seek registration association certainly imprecise implications letter legal assistant attorney general office establish motive behind state enforcement action importantly reason state action expressly alleged enforcement complaint association charitable organization soliciting funds minnesota see exhibit fortney affidavit even state motivated narrowing religious organization exemption however alter legal basis enforcement statute appellees analysis appellees standing surprising opinion never mentions enforcement complaint complaint pending minnesota district relies entirely upon association status charitable organization within meaning altogether refute assertion fifty percent rule sole basis state attempt compel registration consequent conclusion invalidation rule mean church required register report act ante already demonstrated invalidation fifty percent rule absolutely effect association obligation register report charitable organization act see supra indeed decision today even require state amend complaint proceeding enforcement action apparently forgetting role include finding facts finds compel led conclude church indeed religious organization within meaning act ante compulsion disregard purely appellate function caused evidence adduced district faulty premise underlies entire standing analysis appellants chose apply subd fifty per cent rule sole statutory authority requiring church register act ibid utter error premise already demonstrated see supra even one accepts premise state acted considered association religious organization purposes fifty percent rule premise properly lead conclusion association fact organization factual determinations sort made state courts construing minnesota statute attorneys minnesota attorney general office saying attorney general admitted enforcement action association religious organization within meaning act ventured realm state evidentiary law competence business worth noting even appeals take liberties record held bare assertion without production evidence simply sufficient sustain assertion unification church religious organization quoting berg even questionable finding fact judicial wizardry shifts burden proof concludes without citation supporting authority declaration subd fifty percent rule unconstitutional put state task demonstrating unification church religious organization within meaning act ante emphasis added conclusion directly conflicts minnesota statute requires registration reporting act state demonstrates organization charitable within meaning see supra becomes incumbent organization show qualifies one act several exemptions case show religious organization within meaning subd change state regulatory scheme judicial fiat transparent attempt manufacture redressability none exists see infra see valley forge christian college americans separation church state watt energy action educational foundation gladstone realtors village bellwood duke power carolina environmental study group arlington heights metropolitan housing dev warth seldin linda richard attempts finesse fact stating plaintiff satisfies redressability requirement shows favorable decision relieve discrete injury need show favorable decision relieve every injury ante emphasis original true though statement may appellees failed demonstrate favorable decision relieve injury decision alter statutory requirement association register act expands exemption appellees benefit prove association religious organization within meaning act another point opinion acknowledges course church assured continued exemption even absence fifty per cent rule fact means detracts palpability appellees injury ante citation omitted