A First Vision: A Conference Prep.

Last year President Russell M. Nelson promised that this April church conference would be like nothing in the past. Circumstances have probably changed those plans. President Nelson advised church members to study Joseph Smith’s story in the Pearl of Great Price regarding his “first vision.” I’m not pointing to any particular observations or literature here, just thinking out loud a bit, if you will. I do think it’s worthwhile to point to JosephSmithPapers.org where various accounts and reports of this first vision have been collected.
[Read more…]

Domestic Violence and Coronavirus

chris-buckwald-RXWgx93tz8w-unsplash

Laura Brignone Bhagwat is a Ph.D. candidate at the University of California, Berkeley where she studies technology and domestic violence.  Her dissertation tracks a public health intervention in hospital emergency rooms meant to prevent intimate partner homicide.

Imagine yourself scared. Maybe you’re scared for your life; you’re definitely scared for your health and wellbeing. You’re probably scared for those around you, and scared for what your future holds. Imagine yourself terrified to go to the doctor, unable to secure your financial wellbeing. It probably isn’t that hard to do, as we’re all living in the age of the coronavirus.

Now, imagine that this coronavirus-like being lives in your house. [Read more…]

What is the right level of panic for the new coronavirus pandemic?

Today’s guest post is courtesy of Rachel H. DeMeester, MPH, a public health expert and Latter-day Saint living in the Seattle area.

Living in Washington state and being a public health professional, Covid-19 is on my mind almost constantly, but really, there are few places it hasn’t touched. Public health’s greatest challenge is giving recommendations that don’t induce panic but also aren’t ignored. That clearly has failed so far as people hoard toilet paper (irrational) and masks (ineffective since healthcare workers need them) and in many cases ignore pleas to spread out. Do we know everything we need to know about the virus? No. Do we know enough to act? Absolutely. No matter how independent we feel we are, we all have some level of social contact and therefore a personal stake and responsibility in Covid-19. Those who believe in God receive an extra reminder that we are all God’s children and are expected to care for each other as such. We should be concerned—not panicked—enough to act. [Read more…]

Top 10 General Conference Background Suggestions

While Covid 19 is a threat to public health and is a disproportionate economic threat to some industries, one company that seems poised to win is Zoom. Zoom provides an easy-to-use virtual meeting platform that includes novelty backgrounds for the speaker to use, resulting in many educators finding themselves spoiled for choice, deciding what attention-grabbing background to use in their new virtual teaching environment. One of the most popular options is a Hogwarts background.

The next obvious question is, with a “virtual” approach to General Conference, should Church leaders consider backgrounds that will keep us riveted to their counsel? Here’s a list of my own top 10 choices for consideration: [Read more…]

I am hyper-social. I am social distancing.

pablo-garcia-saldana-EqRnmhc50g0-unsplash

Last May I had an extended business trip that took me to the West Coast for twelve days (Los Angeles, then San Francisco, then Anchorage, then Seattle). While on business, I did what I always do: I looked up my friends in each city, individually texted them, and then scheduled every hour of free time as meals and visits to catch up.  I shaved two or so hours off of my sleep schedule each day so I could pack in catching up with more friends.

I love people.  One of my most persistent complaints is that there is not enough time in life to be best friends with everyone I think is amazing.

For my own curiosity on my flight back to D.C., I counted the number of friends I had “meaningfully” interacted with in that twelve day period. I defined “meaningful” as “engaged in conversation for at least one hour while hanging out in a group of four or fewer.”  The answer was forty-seven. [Read more…]

Did You Know Parsonages Are Taxable in Utah?

Churches & Parsonage, Antrim, N.H. From the New York Public Library. Public domain.

This week is my week to blog over at the Nonprofit Law Prof Blog. And for today’s post, I did some absolutely blatant self-promotion.

And you know what? That self-promotion may be of some interest to BCC readers, too, so I thought I’d mention it here. I recently posted God Is My Roommate? Tax Exemptions for Parsonages Yesterday, Today, and (if Constitutional) Tomorrow to SSRN. I’ve posted a number of times about Gaylor v. Mnuchin, the case challenging the constitutionality of providing an income tax exclusion for housing allowances paid to clergy. And this paper derives from that decision.

Broadly speaking, I look at the current and historical property tax treatment of parsonages and other clergy housing in all fifty states and the District of Columbia. And that history is absolutely fascinating! And also, that history resonates with Mormonism in two places: Utah and Idaho. [Read more…]

Hips Don’t Lie

I’m not a football fan. Like, I’m super not into it. I’m so not into it, I don’t even think I fully understood how points were scored until I was nearly graduating from college. I’m still a little unclear on the role of the kicker. I played in the Powderpuff game in high school, and I attended some high school games, but I don’t even think our home team ever won a single game. It was hard to get jazzed about a sport my home town was so bad at. As a result, I’m not a Superbowl watcher. But I have enjoyed watching many of the halftime shows (Prince, obviously, among others).

When I awoke this morning, it was to a Mormon pearl-clutching Twitter controversy about this half-time show. Here’s an example:

[Read more…]

NonBelief Relief and Church Financial Disclosure

As we’re all very aware, questions of financial transparency have recently become tremendously salient to the church and its members.

There are, of course, ways to remedy the issue of financial transparency. The church could voluntarily release financial information. Or Congress could change U.S. tax law to require churches—like virtually every other tax-exempt organization—to file a Form 990, which would then be released to the public.

NonBelief Relief wanted to help spur this second option. NonBelief Relief was a charitable organization formed by the Freedom From Religion Foundation. Its charitable mission was to provide humanitarian-style aid, improving the world and the situation of people here. It also had a secondary purpose: to challenge the constitutionality of the tax law requiring non-church tax-exempt organizations to file information returns, but exempting churches from that requirement.[fn1] [Read more…]

What I Wish My Prophet Would Say

shridhar-gupta-8ogSUIkFZWM-unsplash
Kenneth Merrill graduated from BYU with a degree in Philosophy and now works as a cinematographer in Los Angeles, CA. He’s married, with two boys, and in his spare time he likes to play music, rock climb, practice sleight of hand, and read/write—but mostly he just ends up staring at glowing screens.

It was a warm summer day in Long Island City, an area of Queens just across the river from Manhattan. My companion and I were on our way to an appointment in the Queens Bridge Projects when we stopped to talk to two older ladies on their way back home from the grocery store.

“Hi, I’m Elder Merrill, and we’re out here to tell people that we have a living prophet on this earth today. Would you be interested in hearing more about that?”

With frightening directness, one of the women turned to me and asked, “Oh really, a prophet? What’s he been prophesying lately?”

I probably stood slack-jawed for a decent 5 seconds before the next words tumbled uncontrollably out of my mouth:

“Drugs are bad.” [Read more…]

So You Have $100 Billion.

There has been a lot of talk over the last couple weeks (interrupted, of course, for impeachment and Christmas) about the church’s $100 billion endowment. And I want to add to that discussion. Specifically, I want to think about the question of how the church could change with a $100 billion endowment.

I’ll note that in the earliest iterations of this post, I thought about freaking this as some sort of (unsatiric) modest proposal.

But that has a couple significant problems. What I’m going to lay out here is not at all modest; it would represent a sea change in church finances. Moreover, it’s not a proposal so much as it is brainstorming. But a $100 billion endowment absolutely requires brainstorming. And my brainstorm?

[Read more…]

Some Thoughts About Ensign Peak Advisers and the Church

The Religion Unplugged and Washington Post stories raise (at least) three important questions. I’m going to try to address all three here (though at least one will be really quick), and I suspect that this post will be unsatisfying both to those who want to see the church vindicated and those who want to see it get its comeuppance. And that’s because, contrary to popular perception, the tax law isn’t an area full of clear answers and bright lines. It’s also because many tax issues are fact-dependent, and we lack many of the facts. To the extent that you want more information and analysis, Peggy Fletcher Stack has been doing some great reporting on this.

The three main issues I see are these:

  1. Does the church have $100 billion in securities-type investments?
  2. Should the church have $100 billion in securities-type investments?
  3. Does the $100 billion in investments violate the tax law?

Now, I have absolutely no answer to number 1. I’m slightly skeptical, just because growing $12 billion in 1997 to $100 billion today (with two significant market downturns happening in those 22 years) strikes me as requiring some pretty aggressive assumptions. On the other hand, it’s at least plausible. And notably, the church has the ability to tell us how much it’s worth. To the extent it chooses not to do so, assertions like this will continue to find traction. Since the ball’s in the church’s court here, and since I have neither knowledge of nor the ability to find out the net asset value of the church’s investments on my own, for purposes of this post, I’m going to assume that he’s right, and that the church has $100 billion invested in Ensign Peak Advisers.

[Read more…]

Utah’s New Tax Bill

If your Twitter feed is anything like mine, you’ve probably heard by now that the Utah legislature passed a tax bill last week in a special session. The governor has apparently said he plans to sign the bill.

The bill has been controversial, to say the least. It was even protested by an odd assortment of characters including not only Utah Legislative Watch and Alliance for a Better Utah, but also Santa Claus and the Grinch. A lot of the objections seem to be to process—the bill went from proposed to passed in less than a couple days, and was passed in a special session (though, as a non-Utahn, I don’t actually know what that means). But there has been pushback against the substance, too. A lot of that pushback resonates with me: there have been significant complaints that the changes amount to a more-regressive tax burden on Utahns, with new taxes burdening the poor, while tax cuts redounding to the benefit of the wealthy.  And that, in the words of both of Isaiah and the Twitter feed of the greatest blog in the universe, would be grinding the faces of the poor.

So is that what Utah’s doing? Not entirely, it turns out. [Read more…]

The Evils of the Dole: What Is This “Dole” Thing, Anyway?

Last week, Kristine A wrote an excellent post from last week, highlighting the BYU-I Medicaid omnishambles. In the post, she mentioned that one rumored reason for the policy was to get students “off the dole.”

Now, I’ve been meaning to write about church (and government) welfare for a while, and that comment got me thinking: variously in lesson manuals and other church contexts growing up, I’ve heard about the evils of the dole. But outside of church contexts, I can’t say I’ve heard the word “dole” very often.[fn1]

Originally, I had a long, comprehensive post vaguely mapped out in my head. But it turns out this is the holiday season, and also the writing-and-grading-finals season, so in place of the comprehensive exegesis of church welfare, I’m going to look at use of the word dole. [Read more…]

Naked, and Ye Clothed Me: On Nudity in the Home

The Fall of Man (source)

The local paper of record has a feature called “Family Council” where family therapists weigh in on reader questions. Today’s column revolved around the issue of nudity at home and whether—and if so, at what age—it harms children to see their parents nude. The concerned reader described the situation like so (translations here and below my own):

[Read more…]

Thanksgiving: Welcome to the Adults’ Table

Image result for thanksgivingThanksgiving has long been one of my favorite holidays. There are no gifts to buy, no decorations to put up, just a big delicious meal, and a nice long weekend after a light work week here in the US.  The turkey coma is a bonus, and the leftovers are always amazing.

When we lived in Asia, because our kids attended the American school, a long holiday meant we had time to travel to other countries. Our first Thanksgiving in Asia was in Cebu, Philippines. We were on a youth temple trip, and we found a lovely German restaurant that boasted an authentic American Thanksgiving buffet. The food was mostly good, although one dish was labelled “candied potatoes.” It consisted of sliced fried potatoes covered in syrup and hard candies. It reminded me of the types of dishes we occasionally encountered in Asia that had nearly familiar names, but then were not what we expected at all. Our next Thanksgiving we were in Hanoi, Vietnam, and found a fantastic multi-course Thanksgiving dinner overlooking Halong Bay. That’s probably my favorite Thanksgiving of all time, mostly because I didn’t have to cook a thing, and the food was fantastic, even more than usual thanks to a dose of culinary home-sickeness. Plus, there was both ham and turkey. [Read more…]

The Salt Lake Tribune is Officially a Public Charity!

Photo by Cool Hand Luke [CC BY-SA 3.0], via Wikimedia Commons

This morning, the Salt Lake Tribune announced that the IRS had granted it tax-exempt status as a 501(c)(3) public charity.[fn1] And, while it’s not the first tax-exempt news organization, it says that it’s the first legacy newsroom that’s transformed from for-profit to nonprofit.[fn2]

This doesn’t come entirely as a surprise: six months ago, it announced its intention to become a nonprofit/tax-exempt organization, and I wrote an Explainer about it. So now that it’s real, what does that mean for the Tribune?

I don’t think we know yet. The paper hasn’t announced what changes it plans to make, if any. I stand by everything I wrote last time I wrote about this, but I’ll add a couple things now that it’s real. [Read more…]

Amish at the ABA Tax Section Meeting

On Friday, I was at the ABA Tax Section meeting in San Francisco. Patrick Thomas had invited me to speak on a panel entitled “The IRS Violated My Client’s Religious Liberties: When is This Unlawful and What Can We Do About It?” And, although the panel focused specifically on the Amish, its subject matter is relevant to Mormons’ interest in religious freedom, in immigrant rights, and in what it means to live as a religious individual in a secular society.

Some background before I get into the specifics of our panel. First, it turns out that talking about “the Amish” as if it described a single, unified group is misleading. There are, I’ve been told, at least 40 different Amish groups, each of which differs at least a little in its beliefs and practices. Generally speaking, though, the Amish don’t believe in insurance (government-provided or otherwise). It interferes with the familial and community support they believe the Bible demands of them, and which they value, and it demonstrates a lack of trust in God.

As a result, the Amish have largely been exempted from paying Social Security taxes. That exemption also prevents them from collecting Social Security when they would otherwise qualify, of course. (To claim and memorialize that exemption, they have to sign a Form 4029 which, through a complicated procedure, is also signed by their bishop and has to be processed both by the IRS and the Social Security Administration. Apparently, they generally sign the Form 4029 when they’re baptized, which happens in their late teens or early 20s.) [Read more…]

Ego Depletion vs. Orthopraxy

A common trope among Mormons is the idea that when someone leaves the Church, they do so because they were offended or they had a desire to sin. If you ask why people leave the Church, these two answers are incredibly likely to be among the first class members cite. Rather than a deliberate smear campaign against those who have left the faith, it seems that this is a case of correlation vs. causation fallacy, the idea that when two things appear at the same time, one was the cause of the other, when in reality there are more options when two things appear in conjunction:

  • A caused B.
  • B caused A.
  • A and B were both caused by C.
  • A and B are unrelated and do not share a common cause.

Let’s take a closer look at both of these correlatives: people who’ve left the Church being “offended,” and people who’ve left no longer following the “rules” of being Mormon. [Read more…]

A Conversation with my Catholic Husband on the Word of Wisdom

hari-nandakumar-Ein9Zv7PXBw-unsplash

“Did you see your Church just officially banned green tea?”

“And vaping. That’s days-old news.”

“Mormon news isn’t real to me until the Washington Post covers it.”

“Fair enough. The best take I’ve seen so far is Jana Riess’s.”

“The Washington Post agrees:  they quote her. The Word of Wisdom is ‘not necessarily a slam-dunk in terms of clarity.’ That seems accurate.”

“The problem is our cultural norms surrounding the Word of Wisdom have strayed so far from its literal text that we’re all left wading through layers of shame and confusion.”

“You know what Jana or you or some other sassy Mormon feminist should do? Write a Rachel Held Evans style book: ‘A Year of Word of Wisdomhood.’ It would be hilarious.[Read more…]

Russian Taxes: A Bleg

Readers know that I’m interested in basically anything that has to do with the church and taxation. And the other day, I was looking at the Church History Library catalog and came across some fascinating snippets about Russian taxes on U.S. missions.

One comes from the Russia Samara Mission, between 1998 and 2001. The catalog summary includes this: “mission’s troubles with Russian tax authorities and KGB regarding financial matters; attempt to register Church in Kazan (15 August 1998.”

The second entry is for journals of a CES missionary in the Russia Rostov na Donu Mission. It includes this entry: “information about Russian tax system and hardship it caused missionaries renting apartments in Russia (22 October 2002).” [Read more…]

The Foot Shelf

About ten years ago, we were renovating our master bathroom, making the shower larger with a stone surround, and adding a big sunken garden tub (that literally has been used TWICE since we put it in, grrrr). As we discussed the options with the builder, he quoted a set amount to add a “bench” to the shower.

My husband, looking to save money perhaps, quickly said, “We don’t really need that. When do I ever sit in the shower?”

I interrupted to explain. “That’s not for sitting. I need a place to rest my foot when I shave my legs. It’s a foot shelf!” [Read more…]

On Satan’s Plan, Tax Edition

A couple days ago, I got a message from a friend, asking how I respond to people who claim that taxes are Satan’s plan. Honestly, my instinct would be to respond, “That’s stupid,” block the person on Twitter, and get on with my life.

But that doesn’t work in every circumstance. I mean, if your interlocutor is standing in the checkout line next to you, blocking isn’t really an issue. And if your interlocutor is, I don’t know, your father-in-law, calling him stupid may not be the optimal approach. (And honestly, if the person is speaking in good faith, dismissing them like that is rude and unfair.[fn1])

So how would I address a good faith assertion that taxation is Satan’s plan? Depending on the person, I’d probably take one of a couple routes: [Read more…]

Whence the Early Baptismal Challenges

Yes, I was this cool.

A recent talk by Elder Ballard has created a bit of a stir among returned missionaries in the Church. The talk is reported in the Church News here. He decries the practice of early baptismal challenges, claiming that Church leaders don’t know where this practice originated. The gist of his talk from the article:

“These missionaries have felt that inviting people to be baptized the very first time they meet them demonstrated the missionaries’ faith and supports their thinking that inviting people to be baptized early is what is expected,” he said. “Other missionaries have felt that an invitation to be baptized early allowed them to promptly separate the wheat from the tares. In this case, some see the baptismal invitation as a sifting tool.”

Church leaders don’t know where these practices began, but “it was never our intention to invite people to be baptized before they had learned something about the gospel, felt the Holy Ghost, and had been properly prepared to accept a lifelong commitment to follow Jesus Christ,” said President Ballard. “Our retention rates will dramatically increase when people desire to be baptized because of the spiritual experiences they are having rather than feeling pressured into being baptized by our missionaries.” – Church News article quoting E. Ballard

It’s possible someone high up in the Church has read my book (which I doubt), The Legend of Hermana Plunge, but given how common these practices have been–whether attributed to Dyer’s Challenging & Testifying Missionary or not–you can’t swing a dead cat without hitting an RM whose mission culture included these practices, whether taken to extremes like baseball baptisms or just taught to increase missionary courage (as in my mission). [Read more…]

The Tax Roots of OD2(?)

It’s become an article of faith in some circles that the end of the racial temple and priesthood ban was motivated, at least in part, by the specter of the church losing its tax-exempt status. And that’s not just the bloggernacle, and it’s not just ex-Mormon reddit (though you can certainly find the assertion—repeatedly—on various internet fora). The same claim is made in academically rigorous places.

For example, in The Mormon Church and Blacks: A Documentary History, Harris and Bringhurst write,

Specifically, the Mormon hierarchy became concerned about potential lawsuits over their tax exemption status, particularly in light of the student protests against BYU in the late 1960s and early 1970s. They had watched very closely the Bob Jones University case, in which the IRS revoked its tax exemption status in an important 1975 ruling.

(p. 106) [Read more…]

Lesson 28 #BCCSundaySchool2019: “What Wilt Thou Have Me Do”

Acts 6 Acts 7 Acts 8 Acts 9

These chapters are crucial to understanding the development of the early Christian church and there is just no way to discuss everything in them. Moreover, the lesson manual is very brief, so consider this a supplement to the material in the manual. These chapters include the conversion story of Paul (Acts 9) and since that story is so well known, I’m not going to emphasize it. Instead, I will focus mostly on how these chapters deal with cultural differences in the Jerusalem church and what that reveals about how the early church was getting on in the period shortly after Jesus’ death, resurrection, and departure. Even so, we will barely scratch the surface, yet I hope there will be something useful for the lesson this coming Sunday. One important thing to keep in mind is that Acts, like the Gospel of Luke (they likely had the same author) was written with a great deal of hindsight. I mean, much had taken place between the time of Jesus and the composing of Acts, most importantly perhaps, the destruction of Jerusalem by the Roman army in 70 AD. Thus, the author is including events with a purpose: to explain through early origin stories (likely the subject of preaching during the apostolic and post-apostolic years) how the church of circa 90 AD got where it was and help explain the Christian position relative to the Empire since Luke more than the other writers of the Gospels is writing to people in a broader Roman world.
[Read more…]

Clearance vs. Cancellation

From the Women’s Bible Commentary:

Deuteronomy prohibits the husband, who sought to secure for himself a cheap divorce from his spurned bride, from ever divorcing her. To our ears, this provision sounds appalling, binding a young girl for the rest of her life to a man who “hates” her. In patriarchal ancient Judah, where women’s social status and economic survival depended on membership in a male-headed household, the provision was probably intended to guarantee her security.

The Deuteronomic law relies on some assumptions that don’t match our modern interpretation of marriage:

  • Women in marriage are entitled to protection because they are unable to protect themselves.
  • Men in marriage are obligated to protect the women they marry because those women are otherwise unable to protect themselves.

In the iron age society of Deuteronomy, marriage entitles women but obligates men. Restricting men from abandoning their obligation is the objective of restrictions on divorce, not an intention to protect women from harm within the marriage relationship (which isn’t addressed), but to require men to protect women from a patriarchal society in which they have no standing or power and are financially and physically vulnerable. [Read more…]

Book Review—Jana Riess, The Next Mormons

41VNW2NVATLRichelle Wilson is a PhD student in Scandinavian studies and comparative literature at the University of Wisconsin–Madison. She is a talk producer at community radio station WORT 89.9 FM and a member of Dialogue’s editorial staff.

When I first heard Jana Riess was undertaking research about Millennial Mormons, I was ecstatic. I couldn’t wait for this book to be released. Given the heightened sense of generational divide in America right now, thanks in no small part to deepening political polarization and an ongoing series of culture wars run amok, research like this is vital for the health of our communities. 

The Next Mormons doesn’t disappoint. Riess writes in a clear, engaging style that is approachable to non-specialists and folks who don’t know much about Mormonism. In spite of its seemingly niche topic, I hope this book receives a wider audience since Riess’s findings are important and have broader implications for religion in 21st-century America. [Read more…]

Civic Process Specialists: Some Thoughts

A couple weeks ago, the Salt Lake Tribune reported that the church told Utah stake presidents to start calling “specialists who can assist church members to better understand and participate in the civic process.” Over the weekend, I listened to Ep. 82 of the Trib‘s “Mormon Land” podcast, which discussed this calling with the Hinckley Institute’s Morgan Lyon Cotti. That discussion was an excellent and substantive discussion of why the church might be interested in doing this, and the benefits of additional civic engagement.

At this point, it’s not clear precisely what being a civic process specialist will entail, though, among other things, they might help people figure out how to register to vote, figure out how, when, and where to vote, and, apparently, given them some guidance with Utah’s caucus system. The church has been clear that it will continue to be neutral with respect to candidates and parties. Still, there are people who worry that the specialists will be less nonpartisan than the church. Which brings up the question: can the church do this, or is it going to lose its tax exemption?

Spoiler alert: it’s not going to lose its exemption. [Read more…]

The Unborn

The appointment of conservative justice Bret Kavanaugh has emboldened some states to take a run at challenging Roe v. Wade by putting forward legislation to outlaw abortion that is a deliberate overreach to force the issue in front of the Supreme Court.[1] From my own conversations with fellow ward members, one reason many LDS voters chose to elect Trump in 2016 is that they, like many social conservatives, vehemently oppose abortion and would like to see the overturn of Roe v. Wade.[2] However, LDS theology is not nearly as anti-abortion as many other conservative religions. Like many other platforms, this is one where both parties’ views are potentially consistent with the church’s stance. [Read more…]

Explainer: Tax-Exempt Salt Lake Tribune

Yesterday, the Salt Lake Tribune reported that the Salt Lake Tribune has been in serious discussions about becoming a tax-exempt newspaper.[fn1]

This is kind of a big deal. I mean, it wouldn’t be the first tax-exempt newsroom, of course. NPR, for example, has been delivering news as a tax-exempt organization since 1971. And it’s not even the first newspaper (-like organization): ProPublica, a tax-exempt investigative newsroom, has been tax-exempt for more than a decade, and Voice of San Diego, which does the same type of investigative journalism in the San Diego region, has been exempt since 2005.[fn2] WNYC’s On the Media was talking about the potential of newspapers become tax-exempt around that same time, too.[fn3]

But if this happens, the Trib would become the first legacy newspaper to switch from a for-profit model to a tax-exempt, not-for-profit model. Which raises at least two significant questions: why and how. So let’s do an Explainer! [Read more…]