Batts Morrison Wales & Lee - Nonprofit OnPoint article

Legal Article Provides Insights on Effects of Supreme Court Same-Sex Marriage Decision on Tax Exemption of Religious Organizations

By Michael E Batts

Copyright © Batts Morrison Wales & Lee. All Rights Reserved.

A recent article by attorney Jonathan McCants (linked here) provides excellent legal insights regarding the potential impact of the U.S. Supreme Court’s June 2015 same-sex marriage decision on the federal tax exemption of religious organizations that do not support same-sex marriage.  In his analysis, McCants notes that the Supreme Court upheld the IRS’s revocation of the tax exemption for Bob Jones University in 1983 after determining that BJU’s policies and practices involving racial matters violated public policy.  McCants explains that while some legal parallels exist with respect to religious organizations’ policies and practices involving same-sex marriage, there are also very stark differences.

We consider this article by McCants to be a worthy read for leaders of religious nonprofit organizations.

The content linked above is included by permission from Jonathan T. McCants.


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