PROPERTY TAX EXEMPTIONS PROPERTY USED FOR RELIGIOUS Thomas A , B e a l l , J r . a 1 FOR PURPOSES PROPERTY TAX EXEMPTIONS FOR PROPERTY USED FOR RELIGIOUS PURPOSES by Thomas A. Beall, Jr. Prepared for Professor Cummins Texas Tech School of Law Fall 1979 2 In 1976, Martin A. Larson conservatively estimated that there was "at least $118 billion" worth of church owned realty that was exempt from real property taxation.* Figuring ad valorem taxes to average three and one2 half percent of that value, Mr. Larson stated "the exemp- tion of this property constitutes an indirect gift from the general public of more than $4 billion."-^ While the real effect of such exemptions are difficult to measure objectively, it seems the fiscal problems New York City and Cleveland are experiencing would be reduced if their tax bases included some religious-owned property that is currently exempt. This paper seeks to examine the judicial treatment of church owned property and the exemptions granted or denied to that property. Such a discussion will include the reasoning behind exemptions, the basis for granting exemptions in different circumstances, and the alternatives to best implement a religious property tax exemption. Real property taxes are assessed to people "according to their ownership, use or occupation" of that property. (It will be later shown that ownership or occupation of property are not necessarily determinitive in the granting of exemptions by the courts^ instead, it is the use of the property that resolves the exemption issue.) entities own, use, and occupy property. titiled to property tax exemptions? Religious Why are they en- The revenue gained from taxation goes to pay for municipal services to all living 3 Beall -1^- within the taxing jurisdiction. These benefits include water and street services, police and fire protection, and other intangible benefits; all of which benefit religious societies despite the fact that they make no contribution in the form of taxes to pay for thetir services. Again, why are these religious institutions entitled to property tax exemptions? The objections to property tax exemptions seem valid. Any exemption serves to "narrow the tax base, thereby increasing the tax load on owners of taxable property. Mr. Larson has concluded that if church owned property were taxed, the total tax levy "for all residential and commer- n cial properties could be reduced by at least 12$...." Other objections are that the exemptions become "an in- o direct subsidy.. .which ordinarily is renewable annually" , aasif that they are not equitably granted, and that they are unequal in total dollars between different communities, "thereby creating disproportionate burdens among local Q communities." As the exemptions are renewable annually, and usually without any investigation by the assessor as to the current use of the property, the exemptions "tend to perpetuate community wishes of an earlier day. In addition, the range and extent of exemptions can grow well 10 beyond justifiable limits." Although the above objections may be valid, little can be done to alleviate the problems caused by these exemptions. The United States Supreme Court recently held 11 in Walz v. Tax Commission ®f City of New York exemption to churches were 4 /""sic J that "tax not violative of the ueaxi. Religious Clauses of the First Amendment." 12 Writing for the majority, Chief Justice Burger suggested that the elimination of exemptions would increase government involvewent assessments, levies, tax liens and fore- closures, plus direct confrontation of tax officials with religious church officials) to such an extent as to amount 13 to an unconstitutional entanglement. ^ Thus, the tax savings Mr. Larson feels exist through taxing church property perhaps cannot be constitutionally realized. The majority opinion did not deal with whether the tax exemption amounts to a subsidy? but, in his dissent Justice Ik Douglas expressly stated, "a tax exemption is a subsidy." The problems of unequal valuationsvdisproportionate burdens among different taxing jurisdictions are inherent in a system where each state authorizes its respective exemptions, and each taxing jurisdiction within that state has the ability to grant or deny exemptions (until challenged in the courts). From the standpoint of efficient and uniform administration of the property tax, the best solution would appear to be adoption of uniform property tax code. While such a proposal has its merits, the unique circumstances of thousands of nationwide taxing jurisdictions would make such an undertaking a formidable task* The last objection mentioned (growth of exemp- tions beyond justifiable limits) seems to be the- easiest to overcome. Any limitation on the growth of exemptions would require making use of the property the key criteria for exemptions, and a strict interpretation of exemp- Beall -1^- tions statutes by the courts. The generally accepted reason for granting property tax exemptions to religious entities is that such institutions perform social welfare services that would otherwise be 1 assumed by the government. J Despite the populartity of basing exemptions on benefits conferred to the public, the concept (or rationalization) has its problems. In Walz, the Chief Justice noted it was "unnecessary to justify 16 the tax exemptions" on the basis of social benefits; continuing, he said that such action would "introduce an element of governmental evaluation and standards as to the 17 worth of particular social welfare programs" ' that might eventually become a constitutionally prohibited entanglement » An exemption is an exception to taxation; therefore any claim lsS> exemption should be strictly construed against the claimant, 18 and any doubts should be resolved against the claimant. By requiring the claimant to show the institution is within existing statutory requirements and entitled to an exemption, the 1 Q basis for granting emptions will not be expanded.^' ex- Religious property tax exemptions are broadly author20 ised in state constitutions, and then specifically set out in the statutes. 21 These statutes often grant exemp22 tions for property "used exclusively" for religious purposes; the problems for the courts have arisen in trying to determine whether a use of property is exclusive, and 6 Beall -7- whether such use is ultimately for religious purposes. The courts have not been consistent in their determinations of whether to grant exemptions and if what basis. on While different rules could be expected (or at least understood) from the different states, there are instances in which the same circumstances yield different results even in the same taxing jurisdiction. In City of East Orange v. Church of Our Lady of the Most Blessed Sacrament, J the Board of Tax Appeals of New Jersey denied full exemption to the Church. The property consisted of a Church with an 1 adjoining residence (the two were connected by a passageway). At issue was whether the residence was a parsonage (and thereby entitled to a deduction off the assessed value), or a building used exclusively for religious worship and therefore entitled to a full exemption. The Board of Tax Appeals felt the building was a parsonage; noting that "in every parsonage there is a certain amount 24 ot Church business conducted," but the use of the build- ing was nonetheless as a parsonage. Then three years later, with the same taxing jurisdiction, the same Church and property, and the same attorney's arguing the case for each respective position, the New Jersey Department of Taxation and'Finance, Division of Tax Appeals held that the Church was entitled to a full exemption. J There the court notes the "property was more than actually occupied as a parsonage. It was actually and exclusively used for religious 9A purposes." As the facts did not indicate any signifi- cant change in the use of the property, the different iju Beall -1^- ev holdings can only be explamd through different interpretations of exclusive use by the two courts. In the second case, the Division of Tax Appeals noted that the parsonage's residential use was "incident to the performance of the 27 exempt activities" and that exemption for such use was PR "obviously intended by the Legislature...." The inability of the New Jersey courts to find an appropriate definition of exclusive use is not unique. The California Courts have stated the statutes require "a strict but reasonable construction, and that used ex- clusively should include those uses which are "incidental to and reasonably necessary for 30the accomplishment of religious or Charitable purposes."^ In granting an exemption to a parsonage as used exclusively for religious purposes, the Oklahoma Court 31 32 quotes with approval a South Dakota case;^ the South Dakota Court noted the exemption was " not restricted to property used exclusively for public worship, but embraces ail property exclusively — used for religious purposes."-''^ that is, primarily /"emphasis added J In New York, used exclusively means "the primary use of the realty must be in furtherance of the permitted corporate purposes....' As might be expected, when exclusive is defined as primary an exemption is usually granted. A strict or literal interpretation of exclusive use often results in the denial of an exemption. Thus, the acquisition of vacant lots in anticipation of future needs resulted in a denial of tax exemption.^ Although the court acknowledged the property might be used as a rectory in the 8 ceajLi. - ( - future, they pointed out its use at that time did not serve religious purposes.^ While a strict interpretation of exclusive use would serve to eliminate exemptions for property that does not generate a public benefit (such as the vacant lots mentioned above), there is a legitimate question as to where the line should be drawn. If a strict construction was gener- ally accepted by the courts, certain property (such as parsonages, parking lots, and camp grounds) could be held taxable, as the use of such property would not be exclusively for religious purposes. Gould such a construction be extended to deny an exemption to a Church because a childrens nursery was operated on the property during worship services, or because members held social meetings in the Church? Two courts have considered such an inter- pretation and both have rejected it. A Pennsylvania court pointed out such a construction would "reduce the situation to the absurdity of taxing the space in Church between the bodies of the congregation or between their heads and the ceiling."-^ An earlier Pennsylvannia court granted an exemption for the storage (according to the provisions of Jewish lav/) of old books, sketches, scriptures, 38 and belongings of the congregation. The storage of this material was equated with the storing of coal or oil in the basement for heating? taxation for such a use would be unreasonable, as the "law contemplates no such overliteral 30 construction.7 Exclusive use is not always the criteria for exemption. S aeaii -o- The Minnesota Supreme Court noted the test for exemption would be whether the property was "primarily — that is principally and generally— used for religious purposes... There the property was found to be primarily used as a residence, instead of for religious purposes, and ao exemption was denied. Still other cases have turned on whether the property was an actual place of religious worship. & kl Bishop Davies In the Texas case of Davrs v. Meyer, appealed the trial court's denial of exemption for a onehundred fifty-three acre church camp, (exemption was granted for two acres on which were located an open air chapel and the ministers residence); Bishop Davies argued the camp should be held exempt as an actual place of religious worship. ll? tutes, In a strict construction of the sta- the state Supreme Court noted the camp was used for religious education, not religious worship. The court distinguished the two saying " /~w__7 hile worship includes teaching and education; education, even religious k'i education, does not necessarily include worship." In trying to avoid the extreme of an all or nothing strict interpretation, the court was careful to point out their holding was "that the fact finder in this case was supported by the evidence in the conclusion that the greater part of Camp issilas was used for purposes other than religious worship,"14'^ and not "that any program which is collateral to religious worship will defeat an exemption.. While the court's decision seemed to turn on the basis of •oeaj-x - y - use of the property for religious education (instead of for religious worship), it should be pointed out that approximately two-thirds of the acreage was unimproved vacant land! for purposes of tax exemption, it was not used for religious purposes. The U. S. Supreme Court denied an exemption for pro- k6 perty located in the District of Columbia because the property was not "reasonably needed" or "actually used for the convenient enjoyment of the building as a church." Here the church had intentionally placed its church building on the side of the property (rather than centering it) so they could lease the other side of the property they were not using. The Court concluded such action made the lots subject to taxation "even before they had been actually so kg leased." Again use is the determinitive factor. The property here was owned by the church, and its location was adjacent to the church building; but the fact that it was not used for church purposes resulted in taxation of the pro^ferty. Perhaps the parsonage has created the most confusion for the courts where statutes do not expressly exempt them. While the minister living in the parsonage acts to further the interest of the church and its beliefs, and while religious counseling and even religious events occur in the parsonage, the fact remains that the use of the property is as a residence. The Illinois Court in First Congregational Church of De Kalb v. Board of Review of De Kalb County considered this n JrieaJ.i -1U- issue, and found the parsonage to be taxable.^ There the court's determination was based on language requiring exelusive use,-' mary use. but they had defined this in terms of pri- Even so, th^court noted "the primary use of a parsonage is as a home for the pastor and his family.... and it therefore did not meet the requirements for exemption. A similar conclusion was reached in Township of Teaneck v, Luthern Bible Institute. J Relying upon ex- elusive use language, •J the New Jersey court advised that to qualify for an exemption "the use to which the property is devoted is the essential consideration and not the character or status of the owner. ^ The court concluded the property in question was not used so as to qualify for an exemption as its "predominant utility"- ^ was as a residence; the existance of a study in the home (for religious consultation, etc.) was not enough to grant an exemption. Where there is exclusive use language in the statutes, and an exemption for a parsonage is granted, the courts seem to rely on a broad definition of exclusive use. The Oklahoma Court (who accepted the definition of exclusive as "incidental to and reasonably necessary for the accomplishment*'^ of religious purposes) granted an exemption for a parsonage; as the pastor of the church was "engaged in full time ministerial work" which served "various reli<7 gious purposes,"-'' the property was exempt from taxation. For provisions exempting a parsonage, the question becomes how many ministers of the church are entitled to a "parsonage"—with its accompanying exemption. In 1970, Beall -li- the Texas Supreme Court found the residence of a District Superintendent for the Methodist Church exempt from taxation.-'® Although the Superintendant's duties included administrative functions, he was an ordained minister whose job also included serving the various churches in his district. The court concluded that a party seeking an exemption would not have to serve one particular church (as opposed to all churches in the district), but would have to work in the ministry of the church. The Superintendant did so, and was therefore entitled to an exemption. Relying on this de- cision, the eourt of Civil Appeals later granted an exemption to the residence of a church's Minister of M u s i c . ^ Neither court identified factors v/hich would result in the granting of an exemption, but discussion in the McCreless 60 case seems to indicate the claimant must be involved in the ministry of the church in order to receive an exemption. A parking lot (from a property tax standpoint) is much like a parsonage. Neither are essential in the worship process, but both serve to accomodate the member of the church; and, in certain circumstances,.the absence of either might seriously affect the continued existance of a church, An exemption was granted from taxation of a parking lot located in downtown Miami by the Florida Supreme Court in Central Baptist Church of Miami, Florida, Incorporated v^ Dade County 61 because the property was "used for church or religious purposes." 62 The additional fact that the church rented the parking spaces during the week (using the proceeds for religious purposes) was not enough to deny an exemption; the court felt these rentals were "reasonably Beall -1^- incidental to the primary use of the church property... for.. 63 e religious purposes.... * "' This case was decided in 1968; Increasing parking problems in a downtown metropolitan area may have been a significant problem. Eleven years earlier, the Pennsylvania court was not willing to accept the arguement that our modern society made the church parking lot necessary either as a convenience or as anl'ad;junct...to the church's fulfilling its purpose as a place of worship." As the parking lot was not used for worship purposes, it was deemed taxable. Even though the church was located in Philadelphia, parking and traffic problems (if any) in 1959 may not have been significant. If use of the property is to be the deciding factor in granting an exemption, then the existance of parking problems should have no bearing on the exemption issue; but the Florida Court seems to believe otherwise. Churches and religious institutions have also sought exemptions for large tracts of acreage; the property is held for use as church camp1; retreats, and alternative meeting places for worship services. Like parking conditions, the size of the property (in terms of acreage) should rot be a factor in considering whether property is taxable; but, the courts seem more consistent in ca?r 5 of this type. Perhaps the courts feel comfortable in cases oi this nature because they can grant a partial exemption for property used for religious purposes , and still impose taxes on portions of the acreage not used for religious purpose within the respective statutes. 14 £eai±-ij) Two interesting cases will be considered; in both the use of the acreage was the decisive factor in determining whether an exemption should be granted. A partial exemption was granted in Franciscan Fathers v. Town of Pittsfield6^ for property used and occuppied in "actual service"66 The land included orchards, vegetable gardens, hayfields, pasture laud, and a twenty-six acre artificial pond. The pond and the thirty acre hayfield were found to be taxable, as the court noted the "use of land for hunting, hiking, and fishing is not the type of activity related to religious activities which the Legislature 67 empt from taxation." sought to ex- All other land (the orchards, veg- etable gardens, and pasture land) was exempt. The Fran- ciscan (who lived on the 68property) had taken vows of poverty; having no money their own. to purchase food, they grew As the Franciscans made no profits from their produce, (all was either consumed, or traded in exchange for other necessaries^, the court concluded such use was in furtherance of their religion. A perhaps even more interesting case is Greater New York Corporation of Seventh-Day Adventist v. Town of Dover. Here, following a partial exemption, the New York court exempted the entire two-hundred acre tract. Even more surprising than such a large exemption is the fact that the property consisted of a golf course, tennis courts, swimming pool, lake frontage, and various cabins and farmhouses. The previous owner used the property as a country 69 Beall -1^- club. Exemption was granted because the . . . Seventh—Day Adventist believe that the whole man must be ministered to, not only the spiritual but the physical and mental as well, and that the rural acreage provided by the camp was necessary to the church's program because it is only in the quietness of the countryside that a person can meet his God and communicate with him in prayer. 70 As the Seventh-Day Adventists needed rural acreage to conduct aspects of their worship (and used it to that end), an exemption was granted. Without intending to criticize the decision of the court, their decision nonetheless seems to imply if a thousand or two thousand acre tract were involved, an exemption could still be granted to groups such as the Seventh-Day adventist whose worship includes prayer in the privacy of the countryside. Df use is to be the prime consideration in granting of exemptions, then the fact that income is received should be of no consequence; but, a literal interpretation of use should be controlling. No one has ever suggested that tithings during a worship service would destroy a property tax exemption; but, the rental of church owned property to another should prevent an exemption. As discussed earlier, the U.S. Supreme Court felt property could not be rented 71 and still enjoy an exemption. As might be expected, the state courts are not in full agreement on this issue either. We have already seen that the Florida court permitted a downtown Miami Church to lease its parking lot during the week. Even though the 72 court acknowledged this was a "commercial use,"' it was 16 x;ea s.J. not "sufficiently divergent"^ to prevent a tax exemption. The Texas Court of Civil Appeals permitted a Jewish synagogue to rent a portion of its building to "civic or74 ganizations, schools and other churches " even though an income of approximately $10,000, a year was realized. Noting that the income was "devoted exclusively to 7 ethe maintenance of the actual place of religious worship, the court con- cluded an exemption was proper because "the primary and overwhelming preponderant use of the property... /"was J 7 f> actual place of religious worship..."' as an Considering the two cases above, one begins to wonder if a church could operate a commercial enterprise so long as the proceeds (and profits) were used to further that church's beliefs. Many religious seek to "minister to others," or "spread the word" , and in so doing often send representatives to underdeveloped nations to carry out this goal. It seems logi- cal that if a religion can lease its premises and use the proceeds to maintain the physical building that they should also be permitted to engage in a commercial business and use the proceeds to perpetuate their religion. Or does it? (No one has seemed to question the use of church property for"bake sales" or "car washes.") In light of this discussion, it is somewhat surprising that property used to disseminate religious programs for radio stations, and tjn to distribute written religious ey Q material was held taxable.' ' Just as the Dayj.es court' distinguished religious education from religious worship, the Sfourt of Civil Appeals here distinguished religious work from religious worship. The court felt exemption statutes must Beall -16- be strictly construed against exemption, and "in favor of the 79 &SBL state and taxation."'7 Should there be doubts as to what is exempt, such doubts "must operate against PA the owners of the property and m favor of the public...." When con- sidered by itself this opinion seems fair and proper, but when compared to the cases discussed above it seems unjust. Alternatives to property tax exemptions (in general) ftl have been proposed. Since the state (through its legislature) grants exemptions, but the local taxing jurisdictions lose the revenue, it was suggested that all prop perty be taxed and then have senior levels of government 82 issue offsetting grants. Such a plan would aid the budgets of local taxing jurisdictions, but it seems that taxpayers in general would still be paying the same amount in taxes—only to a different entity. Another alternative would be to grant exemptions for the use of the property, but impose "user charges" for essential services such as St .ice protection, fire and pi water and sewage services, and Oo garbage disposal. With the Supreme Court's decision in Walz, however, such options are no longer available. In trying to minimize governmental entanglements with religion, the court felt such grants (or subsidies) "would be a relationship pregnant with involvement and..,could encompass sustained and detailed administrative relationships for enforcement of...standards." While the Court did not specifically consider user charges, they did conclude appellant Walz. had not established a "correlation between the payment of an ad valorem property tax and .tseaii -17- the receipt of these /"fire and police protection J muni- cipal benefits. It seems clear that, as a constitutional matter, tax exemptions for property owned by religious institutions are here to stay. The granting of an exemption is the government action which would involve the least amount of prohibited entanglements between church and state. That being the case, the question remaining is how to best administer property tax exemptions for religious institutions? This writer has consistently taken the position that the use of tax property should be the determinitive factors in the decision of whether to grant an exemption to church or religion—owned property. To avoid problems in strict constructions of statutes, the exemption granting use should not be "exclusive"; rather, it should be the primary use to which the property is put. Under the stri- dent interpretation of exclusive use, with all considerations of equity and fairness aside, a. court could find a church building taxable because non-religious or non? worshiping activities (such as a children's nursery) were permitted in the building. Such a result seems unreason- able . Relying on a primary use standard, parsonages should be deemed taxable (unless statutes specifically exempt them), as the primary use is as a residence. Similarly, a parking lot is merely a storage area for cars of those IS Beall -18- who corns to the church to worship. The same principal can be extended to church camps and similar large tracts of acreage? size should not be a factor. If the entire tract is used for religious worship, or statutorily approved purposes, as it was in the Seventh-Day Adventists case an exemption should be grantedj but, if the tract property not used for religious purposes, 87 * then included or according 88 to statutory requirements, an exemption should be denied. Income producing property would be subject to the same test. Thus, a parking lot which 89 is leased during the week for income should be taxable, parking cars. as its primary use is for "Meeting halls" are no different.*^0 A church exists to provide forum for religious worship, not to provide a meetingI Vplace for local civic organizations. Churches which pEsasEEfc others to use part of their property for meetings should be presumed to have waived any entitlements to an exemption. It is recognized that in determining the primary use of property, (i.e. as a place of worship or as a public meeting hall), the local tax assessors might become 91 involved in an administrative evaluation which Walz 7 to prohibit. Such a possibility could exist. seems However, to grant an exemption, the tax assessor must determine if the property is being used for religious purposes according to statute. This determination would necessitate a review of all property owned by the religion claiming exemption; in conducting this review of the property, the tax assessor could determine the primary use of all the property, jjeaxi —x y — Although making the primary use of property the standard in exemption situations will not end municipal monetary pro|*Meras, nor will it end litigation in this area, it nonetheless seems to be the proper alternative. Earlier in this paper, the problem of exemptions growing beyond justified limits was presented. If such a problem is to be ceased, or at least minimized,/vthe primary use of property should determine whether it is entitled to a tax exemption. NOTES ^Martin A. Larson and C. Stanley Lowell, The Religious Empire (Washington -- New York* Robert B. Luce Co., Inc., 1976), at 18. 2 Id. ''Id. 4 Frederic H. Finnis, An Introduction to Real Property Taxation (Canada: Sir Issac Pitman Limited, 1972J", at 2. ^As a practical matter, the courts do not grant exemptions, the tax jurisdiction does. Disputes arise when the taxing jurisdiction assesses taxes on property the religious entity feels should be exempt, and they go to court for resolution of their disagreements. ^supra note 4, at 89. 7 supra note 1, at 19* g supra note 4, at 89. 9 H. 10 Id # 11 397 U.S. 664 (1970). 12 Id. at 680. 13 14Id. at 674. Id. at 704, (Douglas, J., dissenting). Jur * M s t a t e and Local Taxation I 362 (1973) • For a historical~perspective, see "Tax Exemptions of American Church Property" 14 Mich. L. Rev. 646 (1915-16). The author suggests exemptions were originally granted because the church served as the town meeting place, and was effectively a municipal building, and therefore exempt. 16 supra note 1 1 , at 674. 17 M' 18 Annot., 55 A.L.R.3d 356 (1974) at 395-96. 19m- 20 Tex, Const« art. 8, § 2 . " 1 Tex. Rev. Civ. Stat. Ann, art. 7150, i 1 (Vernon i 9 6 0 ) . QQ at § 1(a). 23 2 21 N.J. Misc. 374, 34 A.2d 29? (1943). ^Id. at 298. 25 City _of East Orange v. Church of Our Lady of the Most Blessed Sacrament, 25 N.J. Misc. 58, 50 A.2d 390 H W T T . 26 Id. at 392. 27 Id. 28Id, t , 29 Serra Retreat v. Los Angeles County, 35 Cal.2d 775, 221 P.2d 59, 5l~(T950y. 30 Id. 31 Immanuel Baptist Church v. Glass, 497 P.2d 757, 55 A.L.R.3d 349 (1972). 32 State ex rel. Eveland v. Erickson, 44 S.D. 63, 182 N.W. 315 (192577" 33 supra note 31. at 759. 34 Greater New York Corporation of Seventh -- Day Adventists v. Town of Dover, 29 App. Div. 2d 861, 288 N.Y.S. 2d 335 (2d Dep T tT appeal dismissed,23 N.Y.2d 682, 243 N.E.2d 150, 295 N.Y.S.2d 932 (1968). 3 j^ector, Wardens and Vestrymen of Christ Church in Short Hills v. Millburn Tg., 29 N.J. Misc. 123, 57 A.2d 506 (1948). 36 I d . at 508-09. 37 -^'Second Church of Christ Scientist of Philadephia v. City of Philadelphia, 398 Pa. 65', 15? A. 2d 54, 75 "A.L.R. 2d 1103 U959T. 38 Chevra Achewa Chased Anshe Chevarl v. City of Philadelphia, 116 Pa, Super. 101, 1 T^TT. 779" (1935)7™" 39 Id. at 782. 40 Ramsey County v. Church of the Good Shepherd, 45 Minn. 229, 4? N.W. ?83, ?84 (1891). 4l Pavies v. Meyer, 541 S.W.2d 827-(Tex. 1976). supra note 21, at § 1(a). iseaxx ^ s u p r a note 4l, at 830. 46 Gibbons v. District of Columbia. 116 U.S. 404 (1886). at 40?. 48 49 5 Id. 2 5 4 111. 220, 98 N.E. 275 (1912). °Id. at 276. 51 Id, 52 2 0 N.J. 86, 1 1 8 A.2d 809 (1955). 53 Id. at 810. J Id. at 811. Id. supra note 31» at 760. 58 Mo Creless v. City of San Antonio, 454 S.W.2d 393 (Tex, 1970).59 ~~ " ' City of Amarillo v. Paramount Terrace Christian Church of Amarillo, 530 S.W.2d 323 (Tex, Civ^ App. — Amarillo" 1975. writ ref. n.r.e.). supra note 58. 61 216 So. 2d 4 (1968). 62 Id. 6 at 6. 3ld. 64 supra note 37. 65 9 7 N.H. 396, 89 A. 752 (1952). 66 Id. at 756. 67 Id. * 4 68 The Franciscans held the property open for all wishing religious guidance. Retreats were conducted, with no charge, but donations were accepted. All donations received were used in the upkeep of the property, and for purchase of necessary goods. The amounts received were nominal. ^ s u p r a note 34. ?0 Id. at 335. 71 supra note 46. 72 supra note 6l, at 6. ?3 74Id. V Davis v. Congregation Agudas Achim, 456 S.W.2d 459 (Tex, Civ, App, ~ 75 San Antonio 1970, no writ.)7 J Id. at 465. 77 Radio Bible Hour. Inc., v. Hurst — Euless Independent School District. 341 S.W.2d 467 (Tex. Civ. App. -- Fort Worth I960/" writ ref. n.r.e .). nO supra note 4l. 79 7 supra note 77, at 469. 80 id. 8l supra note 4. 'Id. at 90. 82. 83 Id. at 88-89. 84f* supra note 11, at 675, 85 Id. at 676. 86 supra note 34, 87 88 see supra note 65. see supra note 41. 89 ' Mi _s.ee jn^ra. note 61. 90 But see supra note ?4. 91 supra note 11. ,<•' U