Well, it’s possible that many people who, today, believe that it 
would be sinful for their religious institutions to treat same-sex 
relationships the same as opposite-sex relationships take solace in the notion 
that a couple of decades for now, their religious groups will have changed 
their minds.  I just suspect that many others don’t take that view; they think 
(rightly or wrongly) that their theology of today is sound, and are troubled by 
the prospect that in a couple of decades adherence to this theology will render 
them legal and social outcasts.

               I also don’t think the history below is quite accurate.  Unless 
I’m mistaken, the IRS began to deny tax-exempt status to institutions that 
discriminate based on race in 1970.  At that point, according to Gallup, about 
20% of whites approved of interracial marriages, and 60% of blacks; and I’m 
pretty sure that in 1970, we couldn’t say that “[race] discrimination [was] 
anathema to almost all Americans.”  Even if we use 1981 as the baseline, at 
that point about 35% of whites approved of interracial marriages, and about 70% 
of blacks did.  See 
http://www.gallup.com/poll/163697/approve-marriage-blacks-whites.aspx .  What 
drives these things, I think, is not the judgment of “almost all Americans”; 
it’s the judgment of particular political and legal elites.  That judgment may 
sometimes be more sound than the judgment of the public – but I don’t see how 
the public can reasonably take comfort in the notion that certain policies 
won’t be adopted until “almost all Americans” believe in them.

               But at least I appreciate Marty’s acknowledgment that, in a 
couple of decades, we might well see denial of tax exempt status to colleges 
that discriminate against gays.  The fear that Chip suggests is being whipped 
up thus seems, as I noted, a reasonable fear.

               Eugene

From: religionlaw-boun...@lists.ucla.edu 
[mailto:religionlaw-boun...@lists.ucla.edu] On Behalf Of Marty Lederman
Sent: Wednesday, April 29, 2015 8:22 PM
To: Law & Religion issues for Law Academics
Subject: Re: Religious organizations, tax-exempt status and same-sex marriage

The Court isn't going to hold that strict scrutiny applies.  (Indeed, I doubt 
it'll even go to heightened scrutiny -- it's too easy simply to say that the 
denial of SSM does not satisfy rational basis review.)

Moreover, whatever the Court holds, the IRS will not deny tax-exempt status to 
colleges that discriminate against gays, if at all, until such discrimination 
is anathema to almost all Americans, and all religions, the same way race 
discrimination had become by 1981.  That day is probably still a couple of 
decades away.  But whenever it might be, I'm fairly confident of this:  It 
won't happen until after Congress enacts ENDA, and adds sexual orientation to 
Title VI.  At which point, the idea will not seem so outrageous to anyone still 
participating in this listserv.

And Eugene, I'd be willing to wager that very few of today's conservative 
Christians' organizations will be "legally and socially marginalized" at that 
point, because by then they, too, will have voluntarily ended their 
discriminatory practices.

On Wed, Apr 29, 2015 at 11:02 PM, Volokh, Eugene 
<vol...@law.ucla.edu<mailto:vol...@law.ucla.edu>> wrote:
               It sure is a way to whip up fear among people with traditional 
beliefs.  But fear may often be perfectly logical, and a sound stimulus to 
political action.  The gay rights movement has been trying hard to stigmatize 
sexual orientation discrimination, and hostility to homosexuality, as legally 
and morally tantamount to race discrimination.  I’ve heard it again and again.  
If the Supreme Court accepts the argument that governmental sexual orientation 
discrimination is constitutionally tantamount to governmental race 
discrimination, that equivalence will become much easier to argue in other 
contexts – including when it comes to IRS policies.

               If I were a conservative Christian (which I most certainly am 
not), I would be very reasonably fearful, not just as to tax exemptions but as 
to a wide range of other programs – fearful that within a generation or so, my 
religious beliefs would be treated the same way as racist religious beliefs 
are: my institutions will be legally and socially marginalized, I and people 
who think like me would be cut out of jobs for visibly holding our beliefs, and 
so on.  Many on this list might think this result would be perfectly just.  But 
I can’t see why conservative Christians should be expected to take this with 
equanimity, or ignore reasonable warnings that this is the way things may well 
go.

               Eugene

From: 
religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu> 
[mailto:religionlaw-boun...@lists.ucla.edu<mailto:religionlaw-boun...@lists.ucla.edu>]
 On Behalf Of Ira Lupu
Sent: Wednesday, April 29, 2015 7:40 PM
To: Law & Religion issues for Law Academics
Subject: Re: Religious organizations, tax-exempt status and same-sex marriage

Whether or not the SG could or should have answered differently, we can think 
about this with clear heads.  I don't know what the "level of scrutiny" has to 
do with this question of tax exemption.  Unmarried students at religious 
colleges have a right of sexual privacy against the state, but not against 
their schools.  If a religious college had a policy of expelling any student 
who had sex outside of marriage, is it imaginable that the IRS would revoke the 
school's tax exemption?  The IRS has never even revoked the tax exemption of a  
church that would not accept a inter-racial marriage.

The whole "Bob Jones" story look like a way to whip up fear among people with 
traditional beliefs.  Does it not tell you something that the IRS has not 
exercised this sort of power in over 30 years?


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