Eliminate or Limit the Federal Tax Exempt Status of Religious Groups and the Charitable Deduction...

The granting of federal tax exempt status of religious groups and the federal charitable tax deduction for contributions to religious groups based solely on their status as religious groups represents inappropriate federal government support for the maintenance of religious influence. Religious groups receive tax-exempt status, and donors to such groups thereby receive the benefit of a federal tax deduction for their contributions to such groups, simply because those groups believe in and worship a particular deity. There is nothing inherently charitable in believing in and worshiping a particular deity. Therefore, religious groups, and contributions to such groups, should not receive favorable tax treatment merely on the basis of their religious status. Although religious groups often conduct valuable social work, their favorable tax treatment is necessarily tied to religion, which has no inherent charitable nexus, and represents federal funding of religion. Just as non-religious groups that conduct valuable social work, which may receive favorable tax treatment as charitable organizations, should not be favored over religious groups that conduct such charitable work, religious groups that conduct such work should not be favored over non-religious ones merely because of the religious groups' belief in and worship of a particular deity. The favorable tax treatment should be related to the actual social work that is conducted, not simply to the status of being a religious organization (which organization may or may not utilize their resources for valuable social work).