Resolved: In the United States, churches should be taxed.

In this debate resolved, I affirm and stand with the PRO. I ask the CON to please refrain from providing any rebuttals in the second round as it is for the formulation of case statements. I have no parameters for this debate, so I move on toward the iteration of my case: [Thesis]The exemption of churches in the case of taxation violates the First Amendment, contradicts the word of US law considering the nature of churches, and economically comprimises the US defecit. Henceforth, American churches should be taxed. [Contentions]Contention 1: Subsidizing religion violates the First Amendment.Subsidizing churches constitutes the establishment of a religion with consideration that American government is providing special protection and privilages to groups solely intended toward the practice of faith [1]. This action and the practice of it violates the Establishment clause, as shown below. Sub-point 1a: Purpose of the subsidization of churches includes the advancement of religion. The Internal Revenue Service explains the purposes of exemption of taxes in its Code Section 501(c)(3): "The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency." [2]Sub-point 1b: American governments are favoritist toward churches. The following presents an analysis on the guidelines from the Internal Revenue Service: "Churches receive special treatment from the IRS beyond what other nonprofits receive, and such favoritism is unconstitutional. While secular charities are compelled to report their income and financial structure to the IRS using Form 990 (Return of Organization Exempt From Income Tax), churches are granted automatic exemption from federal income tax without having to file a tax return. " [3]Contention 2: Tax exemption of churches is economically compromising.Constitutional arguments aside, tax exemption of churches is also economically compromising with consideration that the property taxes of such institutions can greatly reduce deficits. According to former White House senior policy analyst Jeff Schweitzer, PhD, US churches own $300-$500 billion in untaxed property. [4]Contention 3: The nature of churches warrants removal of tax exemptions according to American law. The removal of tax exemptions can be argued legally as well as constitutionally. Sub-point 3a: Many churches are political machines. The United States passed a law in 1954 explaining that institutions that are tax-exempted in no circumstances can support political candidates. "Every fall, the Alliance Defense Fund, a Christian legal group, organizes "Pulpit Freedom Sunday," encouraging pastors to defy IRS rules by endorsing candidates from the pulpit. More than 500 pastors participated in Oct. 2011, yet none lost their churches' exemption status." [5] [1] Robert H. Jackson, US Supreme Court dissenting opinion, Everson v. Board of Education of the Township of Ewing, supreme.justia.com, Feb. 10, 1947[2] http://www.irs.gov...;[3] US Internal Revenue Service (IRS), Tax Guide for Churches and Religious Organizations (5.1 MB) (publication 1828 (11-2009) Catalog Number 21096G), www.irs.gov, 2009[4] Jeff Schweitzer, PhD, "The Church of America," www.huffingtonpost.com, Oct. 11, 2011[5] Andy Birkey, "Few Consequences Currently Faced by Pastors Who Endorse from Pulpit,” iowaindependent.com, Oct. 6, 2011