The Church Is Going to Pay More In Taxes

In 1972, the church opened its new Church Office Building at 50 East North Temple Street. The 28-story building, built by Christiansen and Clyde Construction Company for $31.3 million, allowed scattered church employees to all work under one roof. Initially, about 1,500 employees, who had been at 16 different locations, moved into the building. It was originally slated to provide office space to over 2,000 employees. And so that those employees could make it, the Church Office Building had 1,250-spot underground parking garage.

And the existence of that 1,250-spot underground parking garage means that the church owes federal income taxes for 2018.

Because yes, the church owes taxes for last year. And, perhaps to church members’ surprise, those taxes aren’t the result of secular liberals who hate Mormons/religion/God. Those taxes are the result of the Tax Cuts and Jobs Act, the GOP’s late-2017 tax reform that was both conceived of and passed without any input or votes from Democrats.  [Read more…]

Soon We Can No Longer Meet in Public

About a month ago, during church, I got a text from my wife:

 

 

 

I was curious why they were talking about taxing religious people in Gospel Principles, but figured I could ask her after church.

It turns out, though, that the discussion had nothing to do with taxes; instead, a missionary in our ward had said that we were moving to a two-hour block supplemented by home-centered study in preparation for a not-too-distant future when it would be illegal for us to meet together at church. And my wife explained that no, that wasn’t going to happen.

We laughed about it, but didn’t think too much of it. After all, 18-year-old boys are susceptible to outlandish ideas (I was one, once upon a time). And my wife had countered him, so no harm, no foul. [Read more…]

Rethinking Worthiness

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Remember the worth of souls is great in the sight of God.

For, behold, the Lord your Redeemer suffered death in the flesh; wherefore he suffered the pain of all men, that all men might repent and come unto him. (D&C 18:10)

I learned an important truth this year: the worth of souls bears no relationship to a soul’s “worthiness.”

A year ago I left the corporate world to pursue my civil rights lawyer dream.  One aspect of my new work is fighting for Muslims’ right to follow the pillars of Islam in prison.  My first visit to prison will forever stand as one of the most spiritual days of my life.  I met with humble men who frankly admitted their mistakes, implored God to grant them the mercy to improve, and asked for an opportunity to practice their faith in peace.  They sought to better the religious experience not just for themselves, but for all of their brothers and sisters.  Sitting with them, I glimpsed the depth of God’s abundant love.

I may have been physically sitting with convicted criminals behind seven layers of lockdown security, but spiritually I stood with angels on hallowed ground.  Nothing can separate us from the love of God.  (Romans 8:38).  Prisons that day became my temples.  For I was in prison, and ye visited me.  (Matthew 25:36). [Read more…]

2018 BCC Year in Review

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In 2019, By Common Consent will enter its 15th year of Bloggernaccle existence.  The state of our imperfect union of informal bloggers is strong:  2018 clocked in as second only to 2015* in total traffic.  As the sun sets on 2018 , I thought I’d compile some highlights. [Read more…]

Pants!

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The Victory-for-Satan Newsroom announced this afternoon that sister missionaries can wear dress pants.

YAAAAAAAAAAAAAAAAAAAAAAAAAYYYYYYYYYYYYYYYYYYYYYYYYY!!!!

But as I take a breath between celebrating, I thought I’d take a moment to reflect. [Read more…]

LDS Identity’s Effect on Mental Health

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Rebekah Perkins Crawford is a visiting professor in Social and Public Health at Ohio University. She has a PhD in Health Communication.

The recent tragic suicide of a BYU student has prompted conversations about the relationship between religiosity and mental health, about whether Latter-day Saints have a problem with suicide, and, if we do, what our response should be.

Experts (especially at BYU) have consistently claimed that LDS religious practice is positively associated with mental health.  Such claims are based on studies that average difference, homogenize experience, and oversimplify a complex issue.  [Read more…]

And in His name all oppression shall cease

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This post started as a reaction to President Dallin H. Oaks’s commentary on religious freedom published Tuesday in the Deseret News.  It morphed into a Christmastime commentary on social justice.  It still dissects Oaks’s words, but that’s relegated to the very end. 

Born into humble circumstances.  Trained as a carpenter.  Rejected as a prophet.  Crucified as a rabble-rouser because he dared speak truth to both secular and religious oppressive power.  Jesus Christ is my model of an activist. [Read more…]

Repent Ye, for Climate Change is at Hand?

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I’ve always accepted the scientific consensus surrounding carbon emissions, greenhouse gasses, the ozone layer, and climate change.  But for a long time I elected to not care.

Why?  Because I bought into the folk doctrines that God created the Earth’s resources to be used, that a global temperature rise of 1-2 degrees over 100 years isn’t material,  and in any event, Christ’s imminent Second Coming would renew the Earth and fix everything before disaster struck.

As a religious studies student in college, I once wrote a paper on Isaac Newton’s eschatological prediction that the Second Coming would happen in 2060.  Thereafter in casual conversation, I used the 2060 date to support my religious opinion that climate change would never matter.   (“The worst predictions don’t even start until 2100 — Jesus will have come back well before then!”)  One afternoon at the Indiana University LDS Institute, I tried that line on a Ph.D. student studying ecology.  Our resulting discussion did not end well for me. [Read more…]

Where Can I Turn for Support? abuse.lds.org

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.

Abuse is the neglect or mistreatment of others (such as a child or spouse, the elderly, the disabled, or anyone else) in such a way that causes physical, emotional, or sexual harm. It goes against the teachings of the Savior. The Lord condemns abusive behavior in any form. 

‘The Church’s position is that abuse cannot be tolerated in any form’ (Handbook 1: Stake Presidents and Bishops [2010], 17.3.2). Abuse violates the laws of God and may also be a violation of the laws of society. The Lord expects us to do all we can to prevent abuse and to protect and help those who have been victims of abuse. No one is expected to endure abusive behavior.

At 12:05 yesterday, I was driving to lunch when a message from a friend popped up on my phone. It consisted of six exclamation points (“!!!!!!”) and the text “abuse.lds.org.” Within 15 seconds I’d pulled over and clicked on the link. [Read more…]

What I Learned in the Silence

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Natalie Brown is a former By Common Consent blogger. She is currently writing a memoir on the stories we tell about houses. You can follow her on Twitter @BtwnHouseHome.

The prophet invited Mormon women to take a break from social media, and they listened. My networks went silent with friends gone ghost. I know this, because I logged on occasionally to check announcements. What I discovered was a wasteland of quiet. I began logging on deliberately to process the silence, sharing my thoughts about the fast into the void it left behind. Wondering occasionally what other Mormons might think when they saw the dates and timestamps of my posts.

I learned in the silence that it is primarily Mormon women who amplify my voice. With Mormon women mostly absent, fewer people engaged with me. Although my networks include men and women, Mormons and non-Mormons, it is disproportionately Mormon women who comment, retweet or like what I have to say. I can’t fully explain why this is so, but my voice is diminished in their absence.

[Read more…]

Two Quick Things Related to the Freedom From Religion Foundation

A quick announcement, and a quick related link:

I’ve been blogging about the Freedom From Religion Foundation’s suit challenging the parsonage allowance for several years, both here and at Surly Subgroup (and, at least once, at Times and Seasons). And, a week from Wednesday, the Seventh Circuit is going to hear oral arguments in the case. Right here in Chicago! Which means you know where I’ll be Wednesday, Oct. 24, at 9:30 am.

And, in anticipation of the case, Professor Anthony Kreis and I are going to do a preview of the case. This Wednesday at noon, here at the Loyola University Chicago law school. If you’re in the Chicagoland area, please feel free to come. The discussion will be great, and there’ll be pizza! (If you’re interested in coming, I’m attaching the official announcement at the bottom of this post; please RSVP here so we have a rough count of how much pizza to order.) [Read more…]

When Religious Tax Accommodations Are Inconsistent

On Wednesday, October 24, the Seventh Circuit is going to hear arguments in the appeal of Gaylor v. Mnuchin. I’ve written about this parsonage allowance case a number of times in the past (see here and here for examples), but as a quick summary: section 107(2) of the Code says that “ministers of the gospel” don’t have to include rental allowances in gross income. Several years ago, the Freedom From Religion Foundation challenged this parsonage allowance on the grounds that it violated the Establishment Clause of the Constitution. They won in the district court, but the Seventh Circuit found that the plaintiffs didn’t have standing to challenge the provision.

The Seventh Circuit also suggested, in a footnote, that if they claimed a parsonage allowance and the IRS rejected their claim, they might have standing. So they did, the IRS did, and the district court again found the provision unconstitutional. And now the Seventh Circuit will weigh in (again).

As a side note, this provision (as well as a bunch of others) made their way into God and the IRS, the book I wrote that was recently published about tax accommodations of religious individuals. The fundamental purpose of the book was to illustrate the ad hoc nature of religious accommodations in the tax law, and develop a framework that could provide some consistency as Congress and the IRS consider providing these accommodations. [Read more…]

Required Training

On Monday, I got an email from HR reminding me that, as part of the school’s Harassment Prevention & Business Skills initiative, I needed to complete an online Sexual Harassment for Employees course.

I did it that same day, largely because if I don’t get to a work email almost immediately, it can slip out of my mind. And I prefer not to forget to do things that are required for my employment.

The training was basically a series of videos essentially aimed at letting us know what constitutes sexual harassment, with the dual purpose of ensuring that (1) if we’re harassed, we understand our rights and what we can and should do about it, and (2) we don’t do things that constitute sexual harassment. After watching the videos, I had to take a short multiple choice quiz to pass the course. All in all, it took something less than half an hour to complete. [Read more…]

Omit the Sexual Details

The first time I heard the word “masturbation,”  I was 12 years old and sitting in my bishop’s office.

I believe we were discussing a limited use recommend for an upcoming temple trip.  I remember the bishop walking through the 1990 version of For the Strength of Youth, which used a lot of large, sexual words I did not know — like “petting” and “perversion” and “pornography.”

My bishop defined them for me.  When he realized I had no idea what he was talking about, he apologized.  He explained how due to the evils of the world, children were getting exposed to sex and having their innocence corrupted by Satan younger and younger.  As much as he hated the topic, he felt like it was his pastoral duty to make sure the youth knew what constituted sin.

[Read more…]

Socialism and Satan’s Plan

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It happened. Again. On Mormon Twitter, someone mentioned socialism, to which somebody responded that socialism was Satan’s plan. (There were a couple other responses I saw that hinted at the same thing, but didn’t explicitly say it. And maybe there were others who said something similar. It’s not like I looked for every response to the tweet.)

To which I reply: that’s not the stupidest assertion based on Mormon theology ever. But it may well be in the top ten. [Read more…]

Marijuana, Mormon Lobbying, and Tax Exemption

Scrolling through Twitter this morning, this tweet caught my eye:

Curious, I looked at the replies and, sure enough, the first three I read had some variation of, “Well, the Mormon church has to lose its tax exemption now, right?”[fn1] After replying to them, I decided that it would probably be easier to write an explainer than to reply to each one individually.

So: has the church risked its exemption by lobbying against the legalization of medical marijuana in Utah? Short answer: no. [Read more…]

Can the Ecclesiastical Endorsement Process Be Fixed?

Over the weekend, a Salt Lake Tribune article highlighted an enormous problem at the BYUs: the annual ecclesiastical endorsement process means that bishops can circumvent the amnesty clause that BYU added to its sexual misconduct policy.[fn1]

And why is that bad? Richelle Wilson gave us an excellent explanation of the problems with weaponizing the ecclesiastical endorsement process, and Angela C. explained clearly some of the dangers of a view of sin that leads to disregarding others’ welfare. So is it bad that a bishop can get a student expelled for something the Honor Code Office explicitly wouldn’t? Absolutely; Richelle and Angela have made an airtight moral and ethical case for it. And I would add, as a policy matter, that it is bad, too. BYU has made the explicit decision that encouraging students to report sexual assault is more important than disciplining them for breaking the Honor Code. This “loophole” will chill the reporting that BYU wants (rightly) to encourage.

So what can BYU do about it? The short answer is, I have no idea. But the longer answer is, I have several ideas. [Read more…]

Harm vs. Purity

Recently, the SL Tribune broke the story about a BYU-I student who came forward about being sexually assaulted and was suspended from school for two semesters for drinking. She states that she did not confess drinking to her bishop, but that her attacker outed her for drinking, leading to her suspension.

“I knew I was in the wrong, I knew she was in the wrong,” he said. “I only went to the bishop so I could work on what I needed to work on. I didn’t go with any intentions to report her and retaliate. I was hoping she could work on her stuff, too … so she can be helped with drinking and following the Honor Code.” – Sexual assault guy

You didn’t intend to retaliate. Riiiight. You are just so helpful and concerned for the relative stranger you groped when she was incapacitated that you wanted to be sure her bishop could assist her in the repentance process. Thank you, Mr. Helpful. It’s a time-tested practice of sexual assaulters to minimize their offense by creating a false equivalence in questioning the behavior of their victim. We should certainly quit falling for it when it happens.

This points to the loophole that exists in the BYU-I school’s Title IX provision, but on a broader level, it points to an ethical question as it relates to understanding sin. [Read more…]

Indiana Interfaith Vigil Against Hate

Indiana is my home.  I grew up north of Indianapolis, in the suburbs of Hamilton County.  This is what my part of Indiana looks like — abundant greenery, small country hills, midwestern sunsets, cornfields.

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Hamilton County is one of the reddest counties in a red state.  It’s filled with upper-middle class suburbs, booming megachurches, top-tier public school districts, and well-funded infrastructure and government.  It’s an amazing place to raise a family.  I learned love and community and hard work there.
[Read more…]

The Loveloud Foundation

According to my Facebook feed, Saturday was the Loveloud Festival in Salt Lake. Now in its second year, Loveloud is meant to provide love and acceptance for LGBTQ+ kids. If you’ve followed my #MutualNight posts, you can probably guess that, even if I lived in Utah, I wouldn’t have gone. I’m 100% behind the festival’s message and its goals, but I’m not a big fan of its music.

I am, however, a big fan of charitable organizations. And guess what? The sponsoring organization of the festival is the Loveloud Foundation, a tax-exempt public charity.[fn1]

Now I don’t know a lot of details about the Loveloud Foundation; it received its tax exemption last year, and hasn’t filed a Form 990 yet. (Next year it will file the form, which is a public document.) But there are a couple broad things that we know about it just by virtue of its being tax-exempt. So let’s have a Q&A explainer! [Read more…]

A Few Remarks about Refugees and Asylum on World Refugee Day

On the occasion of World Refugee Day, and in light of the current US administration’s family separation policy, which apparently applies to those seeking asylum as well, I thought I’d share my (limited) experience with refugees as well as clarify some misconceptions about who qualifies for asylum under international law.  [Read more…]

Iftar Against Islamophobia

Yesterday I was asked to give a two-minute speech at the protest iftar in front of the White House.  The entire event featuring Muslim and interfaith leaders was livestreamed.  (My speech alone is here.)  The protest iftar’s purpose was to highlight that the Trump Administration had intentionally excluded American Muslims from its contemporaneous iftar. 

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As-Salaam Alaikum and Ramadan Mubarak.  My name is Carolyn Homer.  I am a Mormon and a civil rights attorney at CAIR.

When Donald Trump called for a “total and complete shutdown of Muslims entering the United States,” the Mormon Church responded by proclaiming that we are “not neutral in relation to religious freedom.”  I took action by joining CAIR.  It is my faith that compels me to defend the Constitution against this Administration.  [Read more…]

Mormon Whisper Networks and #MeToo

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In every singles ward I’ve ever attended, there have been predators.

Often they are charming, talented, witty men. Often they are proactive about quoting prophets and volunteering for service projects and asking women on dates. To their fellow Elders Quorumites, the predators are often indistinguishable from ordinary Priesthood holders.

But women suspect trouble. Stories of terrible dates, of over-aggressive advances, of nasty breakups and refusing to respect boundaries, quietly percolate among Relief Societies. When these women see a creepy or known threat approaching a friend, they quietly pull her aside and whisper a word of warning. [Read more…]

Tithing and Coercion

A number of comments on my post yesterday talked about the coercive nature of tithing. I thought I’d follow up on that idea in a new post, with two principal thoughts.

A History of Tithing and Coercion

The idea that tithing is coercive has a long and storied history. It may well predate 1870, but I know it goes back at least that far. I give more details about it on p. 139 of this paper, but the short of it is, the Bureau of Internal Revenue was trying to tax the church on its 1868 tithing revenue. One of the church’s assertions for why tithing was not taxable was that tithing represented a voluntary contribution by members. [Read more…]

$32 Billion?!?

On Wednesday, MormonLeaks announced that they had connected the church to $32 billion in U.S. stock market investments. [KUTV story.] And how did it figure this out? Ingeniously, actually: it looked at the Form 13Fs for thirteen LLCs to see their stock holdings, and it discovered that domain names matching the LLCs’ names were registered to Intellectual Reserve, Inc., which holds the church’s intellectual property.

So, should you be outraged that the church has at least $32 billion in the stock market? I mean, sure, if you’re a fan of being outraged by stories of religions having money (though frankly, if that’s what you’re in the mood for, maybe this is a better source of outrage). But it’s probably worth taking a minute to figure out what we do and don’t know before going full-throated outraged. [Read more…]

Of Mormons, Baptists, and Liberty of Conscience

Given the recent revival of the kerfuffle between Robert Jeffress and Mitt Romney (see Mike’s recent post), along with Jeffress’s appeal to “historical Christianity” in his rebuttal to Romney, I am reposting here something I wrote back in 2011 at State of Formation. Plus ça change…

On 7 October [2011], Robert Jeffress, pastor of First Baptist Church in Dallas, was speaking to reporters outside the Values Voter Summit in Washington, DC, where he had just introduced Republican presidential candidate Rick Perry. Taking aim at Perry’s rival for the nomination, Mitt Romney, Jeffress said that Romney, a member of the Church of Jesus Christ of Latter-day Saints, “is not a Christian.” Jeffress went on to say, “This idea that Mormonism is a theological cult is not news…. That has been the historical position of Christianity for a long time.”

Jeffress has a point: evangelicals have long been uncomfortable with Mormonism, and significant theological differences—most notably over Christology—exist between the two groups. I’m not going to attempt to resolve those differences here, or to defend the proposition that Mormons are in fact Christian (even though I, as a Mormon, affirm my own faith in Christ).

Rather, I wish to seize on an opportunity inadvertently opened by Jeffress’s overly broad invocation of “the historical position of Christianity” to argue that Mormons and Baptists ought to make common cause in opposing the use of such appeals as tests of religious orthodoxy, let alone as de facto religious tests of fitness for political office.

[Read more…]

Immigration and the Twelfth Article of Faith

In the last couple days, an apparently Mormon Twitter user claimed to have reported someone in his ward to ICE, which started deportation proceedings against the family. I’m dubious of the claim, frankly: this person has a history of acting as trollishly as possible to get reactions. (And, for that reason, I’m not going to name him or link to his tweets—if you really want to see it, it’s not hard to find.)

However, in the last couple of days, we at BCC have verified instances where Mormons have called ICE on their ward members. I assume they claim they’re doing it because of the Twelfth Article of Faith, and especially that part that says that we believe in “obeying, honoring, and sustaining the law.”

Upfront: those people are lying. They’re calling ICE because they’re racists, xenophobes, or otherwise un-Christian-like.[fn1] [Read more…]

Book Announcement: God and the IRS

I’m thrilled to announce that my book God and the IRS: Accommodating Religious Practice in United States Tax Law (New York: Cambridge UP, 2018) has just been published and is available for your reading pleasure.

As background to the book, the Free Exercise and Establishment Clauses of the First Amendment (as well as the jurisprudence courts have used to interpret and apply the Religion Clauses) have a sometimes-complicated interplay. Because the law sometimes imposes on individuals’ ability to practice their religion, the government can sometimes accommodate their religious practice, exempting religious individuals from generally-applicable laws. At the same time, though, in general, the law can’t favor religion over non-religion; as a result, sometimes religious people can’t get an exemption from the generally-applicable law. A lot of religious litigation turns on where, in a given situation, the line between permissible and impermissible accommodation falls. [Read more…]

Stand with Muslims as they fight against bigotry

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Carolyn at the impromptu Muslim Ban protest march on January 29, 2017

The Supreme Court hears arguments on the Muslim Ban tomorrow.  I’ll be in the courtroom, and with hundreds of civil rights supporters at the rally on the courthouse steps.  Join me.  As the Fourth Circuit has declared, the Muslim Ban violates the Establishment Clause and is “unconstitutionally tainted with animus towards Islam.”

Everytime I talk to Muslim friends, colleagues, and even taxi drivers, I hear the same themes over and over again – children bullied as “terrorists” at school, women harangued for wearing headscarfs (with aggressors sometimes forcibly yanking religious headcoverings off), graffiti and vandalism to businesses, threats and firebombs at mosques.

 

[Read more…]

Taxsplainer: How the Utah Legislature Is Raising Taxes By Doing Nothing

The Salt Lake Tribune is reporting that the Utah legislature has just enacted a large tax increase on many Utah families, in spite of its putative 0.05 percentage-point tax cut. How can that be? [Read more…]