Religious institutions are exempt from taxation because our government has not been given the power to govern religion. This is an expression of the basic principles behind the founding of this country—that is, there is an Authority above the government that has established rights apart from the government, including free speech and freedom of religion. Since these rights were not created by the government—and, in fact, existed before any government existed—our government is restrained from infringing on these natural rights. There are things that are simply not rightly under any government’s control. To reverse this long-standing practice of tax exemption is to wrongly place the government in authority over religion.
—Amy K. Hall, “Why Religious Institutions Aren’t Taxed”
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