It is not a government subsidy


to a “subsidy.” Tax exemption is the withholding of a tax burden, rather than the affirmative grant of funds. Te court also described how neither tax exemption nor deductibility for donors is not an indirect grant. While tax exemption provides an economic benefit, it is not the same as getting the funds directly, which is what Title IX describes. It is important for camps and conference cen-


ters to bear this decision in mind as we talk about and protect 501(c)(3) tax-exempt status. Te gov- ernment recognized the benefit that religious ministries and other charitable organizations provide to society and our citizens and the value of recognizing that by relieving a tax burden. In a Supreme Court decision (Walz) involving


property tax exemptions, the Court described that 501(c)(3) organizations provide “beneficial and stabilizing influences in community life.” Further, it does allow more funds to be used for charitable, religious, and educational efforts. And, for religious organizations there is an acknowledgment of avoiding excessive entan- glement by the government in faith-based affairs of the church. Tis case emphasizes the importance of how


camps and conference centers view and speak about tax exemption. It is not a subsidy or a use of the government’s money. Tax-exempt status is an acknowledgment of who you are, the impor- tant role charitable and religious organizations play in society, and uniquely for religious organ- izations, their Constitutional protections. 


Jonathan A. Ruybalid, CCCA’s legal counsel, has represented U.S. and overseas nonprofits for more than 25 years. He has also served as a board member and general counsel for Forest Springs Ministries and Camp Forest Springs. Email him at jrlaw15@gmail.com.


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