One more question about the "unconstitutional burdens on third 
parties" theory:  The clergy-penitent privilege allows the clergy (and 
penitents) to refuse to testify about penitential communications, even when the 
result is that a litigant is deprived of potentially highly probative evidence.

What's more, this is a specifically identifiable litigant who is being denied 
the benefit of applying the normal duty to testify.  And, unlike with the 
conscientious objector exemption, the clergy-penitent exemption is indeed 
limited to religious communications, with no secular philosophical analog.  
(The psychotherapist-patient privilege, I think, is quite different, partly 
because it requires communications to someone who is licensed by the state, 
requires a state-prescribed course of training, and is usually quite expensive, 
and partly because it tends to have fewer exceptions.)

Say, then, there are two people.  Anita works for an employer who (by 
hypothesis) has been exempted from the usually applicable (with some secular 
exemptions) employer mandate as a result of a statutory religious objector 
exemption.  As a result, she doesn't get, say, $500/year worth of contraceptive 
benefits that she would have been legally entitled to but for the employer 
mandate.

Barbara is suing Don Defendant for $500,000.  She has reason to think that Don 
has confessed to Carl Clergyman that Don is indeed liable, so she wants Carl to 
be ordered to testify about the communication.  But Carl has been exempted from 
the usually applicable (with some secular exemptions) duty to testify as a 
result of a statutory clergy-congregant privilege.  As a result, she doesn't 
win the $500,000 that she would have been legally entitled to but for the 
clergy-congregant privilege.

Is the application of the clergy-congregant exemption from the duty to testify 
in Barbara's case an Establishment Clause violation, on the grounds that it 
imposes an excessive burden on Barbara?  And if it isn't, then why would the 
application of the hypothetical exemption from the employer mandate an 
Establishment Clause violation in Anita's case?

Eugene
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