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Abstract: 

The U.S. Supreme Court and lower courts have been revising standards for when religious organizations qualify for taxexempt bonds for over 50 years. The central issue that the courts have been considering is whether providing tax-exempt bonds for religious organizations violates the Establishment Clause of the First Amendment. Currently, the Supreme Court is leaning toward a nondiscriminatory approach when deciding whether religious organizations qualify for these bonds. In other words, the Court is emphasizing government neutrality, rather than a complete dissociation between government and religious organizations. On the other hand, the law in this area continues to fluctuate and bond attorneys, who are now required to issue opinions concerning whether issuance of the bonds complies with the First Amendment, need to base their decisions on the test that is being used in the relevant jurisdiction.

Keywords: Everson v. Board of Education; Walz v. Tax Commission of New York; Lemon v. Kurtzman; Hunt v. McNair; Roemer v. Board of Public Works; Agostini v. Felton; Johnson v. Economic Development Corp; Virginia College

Affiliations:  1: Ballard, Spahr, Andrews; 2: Ballard, Spahr, Andrews.