New Study Analyzes Impact of Tax Reform Proposals On Giving To Religious Organizations

The Indiana University Lily Family School of Philanthropy yesterday released a report titled Tax Policy and Charitable Giving Results (full text).  The report attempts to estimate the impact on charitable giving of the proposed 2014 Tax Reform Act.  That bill is similar to the current tax reform proposals by the White House and House of Representatives. The report examines various combinations of 3 proposals-- increase in the standard deduction, decrease in the top marginal tax rate, and universal charitable deduction.  It analyzes the impact of combinations of these on giving to religious congregations and giving to other charities. Religion News Service reports on the data.

Ordinance Barring Charity From Soliciting Funds Is Invalidated

In Homeless Helping Homeless, Inc. v. City of Tampa, Florida, (MD FL, Aug. 5, 2016), a Florida federal district court enjoined the city of Tampa from enforcing an ordinance that bans the solicitation of money in the downtown area and an adjacent historic district.  The order comes in a suit by a charitable organization that offers emergency food and shelter to the homeless.  Relying on the Supreme Court's 2015 decision in Reed v. Town of Gilbert, the court held that challenged law is a content-based regulation that is subject to strict scrutiny.  It said in part:

Section 14-46(b) imposes no penalty if a speaker in a public park in downtown Tampa or on a sidewalk in Ybor City asks a passer-by about a political issue or offers a passer-by a brochure about a church or about a show at a carnival. If a speaker asks a passer-by to sign a petition, Section 14-46(b) imposes no penalty. But, if a speaker asks a passer-by for “donations or payment,” Section 14-46(b) criminally penalizes the speaker.

Adventists Sue Town Over Required License For Door-To-Door Solicitation

The Seventh Day Adventist Church and two of its members filed a federal lawsuit yesterday against the city of White Hall, Arkansas challenging the constitutionality of the city's requirement for a permit before an individual can engage in door-to-door solicitation of funds.  The complaint (full text) in Arkansas-Louisiana Conference of Seventh Day Adventists v. City of White Hall, Arkansas, (ED AR, filed 1/19/2016), contends that the ordinance violates plaintiffs' free speech, free exercise, due process rights and their rights under Arkansas' Religious Freedom Restoration Act. At issue is a  Student Literature Evangelism Program run by Ouachita Hills College in which teams go door-to-door in neighborhoods evangelizing, offering literature and asking for donations.  The suit contends that the ordinance is overbroad and vague, and that its $50 fee chills speech, substantially burdens religious exercise. Plaintiffs also filed a brief (full text) in support of their motion for injunctive relief.  Adventist Review reports on the filing of the lawsuit.