Church Property and Taxation
DECLARING: That tax exemption for churches and church property may amount to a government subsidy to religious organizations which is incompatible with the First Amendment of the United States Constitution prohibiting establishment of religion; and
DECLARING ALSO THAT: Tax exemption for religious groups may have led to abuses and to an expanding demand for aid to religious institutions including sectarian schools;
THE UNITARIAN UNIVERSALIST ASSOCIATION RECOMMENDS THAT: its Board of Trustees appoint an ad hoc committee to study the practice of tax exemption of churches and church property and to weigh the desirability of such practice and that the findings of this committee be reported to the General Assembly of the Unitarian Universalist Association;
RECOMMENDS FURTHER THAT: Individual churches and fellowships initiate studies of the tax exemption of churches and church property.