illinois followed suit a very similar provision shortly thereafter and so with the provision centers now is that if a school is not separately incorporated from a church i mentioned churches or an association of churches service agency for native americans and you look at those cases and they show that you know whether the primary purpose is religious or secular in the cemetery courts have found that burial body is the primary purpose which goes  just end with the religious group that was probably social services to the native americans again even though there were there was chapel offered and some religious component to it that the main thing was helping them find jobs job enough financial assistance things like that  is the only workable tast the language is whether it's operate primarily for religious purpose not whether subjectively the school things that was used the most important things to it or whether it's schools or aspirations are well that's by pretty first run i think it's the cleaner way to dispose of the case i mean this is not even a school that's connected to a church it was a group of parents who happen to share the same religious beliefs lutheran belief that founded this cool and that operate the school is no clearly under their own evidence they refused that their control supervise or it was operated by a church and then the only  where they do get the exemption but there may be reasons why they don't you have you such as liability or whatever but again this is school isn't even connected to a church so sometimes they are connected to a church in our set incorporated but this one so that's wh reading but it doesn't say how much is the word for that he says prayers offered throughout the day he doesn't say how often or for how many minutes he says it chapels are offered weekly for the younger students and by ricky for the older students but he doesn't say whether i think this is mandatory or how on which apples last fall so you know we think that this is really you could even argue did minutes and under under their task if all they had to supportive or controlled or part of that convention of churches or association of churches what's the evidence in this case the school well we have several things that i would like to note that in the underlying decision  started by the christian reform churches in the area in the basement of the church members of the association have to be members of the christian reformed churches to be on the school board yes it's a separate board but they have to be members of the christian constitution and the director's critical well there was only one witness well facts aren't miscue the witness was the principal the school the doctors will put in evidence the constitution says unique christian school exist need to know algebra chemistry i'll think that may those are critical issues and when you look at the evidence here it's clearly operated for primary purpose under that list of all of the sack and  things they have to show because if they don't they don't need exemption criteria so so and the director didn't know in his decision that the schools are so that means independent which means that they're not change we talked about was that prior to the mid seventy's all schools were exempt and then after that point only certain religious schools were we've never said that the law has narrowed since those cases which your first came out and the reason why we don't talking about that their primary purpose is religion but the center doesn't say if your primary purpose is religion you get the exemption it's if you can show that you operate primarily for religious purpose so that we have to look at the actual operations of the school and standards nebulous a spiritual support whatever that even means and how could the director after decide on a case by case basis whether the school got enough spiritual support from churches as opposed to yes which is you know dollars and cents and you can actually see not talking about operation in that case they would have both a secular purpose and a religious purpose we can see that the religious purpose would be subordinate to the dominant purpose which is secular that's why the legislature used the word operate so look at how they actually conduct their days and