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…]

A Conversation with my Catholic Husband on the Word of Wisdom

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“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…]

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…]

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…]

The Satanic Temple: Now a Church!

Maybe you heard (or maybe you didn’t): the IRS recently recognized the Satanic Temple as a tax-exempt church.

Before you react to the news, that first sentence requires some unpacking. Specifically, we need to know what the Satanic Temple is, and we need to know what it means to be recognized as a tax-exempt church.

To the extent you’ve heard of the Satanic Temple, it’s likely in one of two contexts. They both have to do with its Baphomet statues. [Read more…]

Reforming the Honor Code Office

BYU Students are hoping to reform the Honor Code Office with a social media campaign, and students have been sharing stories online of their own run-ins with the HCO. The stories have a few recurring themes:

  • Gay students being targeted disproportionately, often for non-violations
  • Vindictive behavior between students that the HCO enables and promotes
  • Hints at breaches of confidentiality in the ecclesiastical confession process, putting repentant students’ educations on the line when they seek counsel
  • Policing of doubts and testimony by other students
  • Local police officers sharing information about BYU students that occurs off campus
  • The emotionally and psychologically unhealthy impacts of the HCO on students: paranoia, anxiety, depression, and the fact that some reported sins/violations are associated with psychological issues
  • That the HCO encourages lying and discourages repentance by inserting academic (and downstream financial) consequences to what should be personal spiritual matters
  • That there is an HCO file on each student, including fishing expeditions in their social media accounts. (FYI, they are legally obligated to show you your file if you request, and I would request the heck out of that thing.)

[Read more…]

Come Listen to a Blogger’s Voice (About Taxes and Religion and Stuff)

On Friday, I sat down in a law school conference room with two of my students. They’d set up a pretty impressive array of microphones and mixers and a laptop, and pushed aside the Redweld folders that, for some reason, took up half of the table. These students started Dialogue, De Novo, a podcast that centers around the Loyola University Chicago School of Law community. [Read more…]

Let Love be Love

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Nicole is a mother, feminist, and activist living in the Salt Lake Valley with her partner Kerstin and blended family of seven. She credits the women in her life for shaping her values and her hope for a world filled with compassion, authenticity, and uncompromising love.

It’s so hard to find any words to express my feelings about the news about the changed policy.

I type and delete and type and delete.

I couldn’t find the right words because I couldn’t find words that were true enough to myself, but that I thought would be safe from hurting or offending my family who are still members.  I love my family very much and they have been so great with Kerstin and me.  Since they’ve been so careful not to hurt us, I really, really don’t want to hurt them.

I think I’d just like to describe my dream world. [Read more…]

The Parsonage Allowance is a Go

Old Dutch Parsonage, Sommerville, NJ. By Zeete. CC BY-SA 4.0

On October 24, 2018, the Seventh Circuit heard an appeal in Gaylor v. Mnuchin, the parsonage allowance case. I’ve written several times about this case over the last six or so years (some links in this post), and I checked the Seventh Circuit’s website for the decision incessantly.

And eventually, it released its opinion. Two and a half weeks ago. I’ve been meaning to blog about it, but haven’t had time to do it justice. And I still haven’t, but wanted to at least flag its conclusion and suggest where it may go from here. Maybe sometime in the future I’ll have time to really engage the opinion here.

A quick summary/reminder: the case dealt with the constitutionality of section 107(2) of the Internal Revenue Code. Section 107(2) says that a “minister of the gospel” can exclude from gross income (and thus not pay taxes on) a housing allowance paid by his or her employer. In essence, it represents a religion-specific exception to the general rule that amounts an employee receives from her employer constitute income subject to tax.[fn1] [Read more…]

Mourn, Comfort, Stand: How Mormons Can Respond to New Zealand

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The baptismal covenant in Mosiah 18 is why I call myself a “Mormon.”  There, by the Waters of Mormon, a beggarded group of refugees promised to “preach nothing save it were repentance and faith on the Lord” and to “knit their hearts together in unity and in love one towards another.”

These original members of the Church of Jesus Christ of Prior-day Saints expressed their desires to “bear one another’s burdens, that they may be light;” to “mourn with those that mourn;” to “comfort those that stand in need of comfort;” and “to stand as witnesses of God at all times and in all things.”

I’ve spent the last day reflecting on how I, and my Mormon community, can live up to those same covenants in order to demonstrate love and unity towards our Muslim brothers and sisters in the wake of the white nationalist terrorist attack on Al Noor Mosque and Linwood Mosque in Christchurch, New Zealand. [Read more…]

New Zealand, Missionaries, and Inland Revenue

Effective January 1, 1991, the church equalized the cost of missionary service. Before, a missionary had to pay the actual costs of his or her mission.[fn1] Now, a missionary pays a set amount to the church, and the church pays the costs of missionaries’ missions irrespective of where they go.

Why did the church make this change? A bunch of reasons, I suspect, but one was because of the tax law. I’ve blogged about Davis v. United States before, and I have a chapter in my book that goes into extensive detail about both the litigation and the thinking behind the case. The short of it, though, is that the Supreme Court held that payments from parents to their missionary children did not qualify for the charitable deduction. Donations from parents to a church-controlled fund (at least, as long as those payments weren’t earmarked particularly for their children) did qualify.

Almost thirty years after the Supreme Court decided Davis, the question of the deductibility of missionary payments is back. Kind of. [Read more…]

“Thy Faith Hath Made Thee Whole” #BCCSundaySchool2019

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Readings:   Matthew 8-9; Mark 2-5

Whenever I read the Gospels, I’m amazed all over again by the layers of wisdom in each and every 3-verse vignette of Christ’s teachings, parables, and actions.  This week the Come Follow Me manual asks us to cover 6 chapters worth of them.  That’s difficult to do in a single blog post.  But after reading everything repeatedly, I’ve chosen to focus this week’s discussion on two patterns: how Christ heals, and how Christ responds to criticism.

These six chapters cover a core segment of Christ’s miracles and ministry – healing illnesses, forgiving sins, casting out devils, condemning hypocrites, preaching goodness.  This is the mission Christ called us, as Christians, to continue.  I hope we all can use this lesson to reflect, perhaps somewhat uncomfortably, on how our actions align with Christ’s injunction to believers. [Read more…]

Explainer: Utah Stealthily Raised State Income Taxes

This morning, I woke up to this Twitter notification. (Turns out that Sheldon does really know me: this was #BrunsonBait in basically its purest form.) I immediately knew I was going to write a BCC explainer, and I figured it would be a quick and easy explainer: Utah’s tax conformity to the federal income tax meant that, when the TCJA reduced personal exemptions to $0, Utah’s personal exemptions fell to the same rate.

It turns out the story is more complicated than a story of the inadvertent loss of a tax benefit: Utah legislators did this deliberately.

But I’m getting a little ahead of myself. What’s the this that is happening to Utah taxpayers? In short, according to the article, the elimination of personal exemptions meant that Utahns, with their larger-than-average family size, would face a higher tax bill in 2018 than they would have without the federal TCJA.
[Read more…]

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

Via GIPHY

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…]