As with any tax exempt entity, it depends. Some things, not others. Depends on the purpose and use and who purchased it. There are many articles and treatises out there that you can read to understand why some taxes are not considered taxing a religion and so no risk of "entanglement" between church and state. Other tax-exempt non-profits also are sometimes taxed for things in certain situations that fall outside of their exempt status. They also generally have to collect taxes on items they sell, like food sales at a basketball game. Taxing religious institutions was found to violate the First Amendment by creating excessive, enduring, and daily administrative entanglement between church and state. Exemptions are viewed as necessary to maintain a governement's religious neutrality, preventing government surveillance, tax liens, and litigation from interfering with religious affairs. See Walz v. Tax Comm’n, 397 U.S. 664 (1970). Different types of taxes involve different levels of entanglement and are viewed accordingly. If you want to study arguments made against this, you might start with the dissenting opinion by Justice Douglas. |