Document: 456 U.S. 228 102 S.Ct. 1673 72 L.Ed.2d 33 John R. LARSON, etc., et al., Appellants,v.Pamela VALENTE al. No. 80-1666. Argued Dec. 9, 1981. Decided April 21, 1982. Rehearing Denied June 7, See 457 1111, 2916. Syllabus A section (§ 309.515, subd. 1(b)) of Minnesota's charitable solicitations Act provides that only those religious organizations receive more than half their total contributions from members or affiliated are exempt the registration and reporting requirements Act. The individual appellees, claiming to be followers tenets appellee Unification Church (later joined as a plaintiff) brought suit in Federal District Court seeking declaration statute on its face applied them violated, inter alia, Establishment Clause First Amendment, also injunctive relief. After obtaining preliminary injunction, appellees moved for summary judgment. Upon finding "overbreadth" doctrine gave standing challenge statute, Magistrate whom action had been transferred held application violated Clause, therefore recommended declaratory permanent Court, accepting this recommendation, entered judgment appellees. Appeals affirmed both issue merits. But court, disagreeing with Court's conclusion others should enjoy religious-organization exemption merely by such organizations, proof status was required order gain exemption, left question appellees' "open . further development." Accordingly, court vacated remanded entry modified injunction proceedings. Held : 1. Appellees have Art. III raise claims. State attempted use § 1(b)'s fifty per cent rule compel register report under fact applies compels that, at least purposes challenging application, is organization within meaning controversy between parties not rendered any less concrete appellants, course litigation, changed position contend it would entitled an 1(b) even if were declared unconstitutional. This so because threatened 1(b), amounts distinct palpable injury them, disables soliciting Minnesota unless they comply Moreover, there causal connection claimed challenged conduct. yet shown entitlement barring subjecting Act's does detract palpability particular discrete caused Pp. 238-244. 2. Section setting up precisely sort official denominational preference forbidden violates Clause. 244-255. (a) Since grants preferences, must treated suspect, strict scrutiny adjudging constitutionality. 244-246. (b) Assuming, arguendo, appellants' asserted interest preventing fraudulent "compelling" interest, appellants nevertheless failed demonstrate "closely fitted" interest. Appellants' argument contrary based three premises: (1) can will exercise supervision control over solicitation activities when membership exceed cent; (2) control, assuming existence, adequate safeguard against abusive public; (3) need public disclosure rises proportion percentage nonmember contributions. There no substantial support record these premises. Pp.246-251. (c) Where principal effect impose some but others, "risk politicizing religion" inhering obvious. 251-255. 637 F.2d 562, affirmed. Larry Salustro, St. Paul, Minn., appellants. Barry A. Fisher, Los Angeles, Cal., Justice BRENNAN delivered opinion Court. 1 presented appeal whether imposing certain upon solicit funds nonmembers, discriminates violation Amendment.1 2 * Appellants Larson, Commissioner Securities, Warren Spannaus, Attorney General, Minnesota. They are, virtue offices, responsible implementation enforcement Charitable Solicitation Act, Minn.Stat. §§ 309.50-309.61 (1969 Supp.1982). since 1961, system respecting designed protect contributing beneficiaries practices purportedly purposes. subject Department Commerce before may State. 309.52. With specified exceptions, all registering 309.52 file extensive annual Department, detailing, receipts income sources, costs management, fundraising, education, transfers property out State, along description recipients transfers. 309.53. authorized deny withdraw finds "the interest" do found engaged fraudulent, deceptive, dishonest practices. 309.532, (Supp.1982). Further, deemed ineligible maintain expends agrees expend "unreasonable amount" general, fundraising costs, being presumed unreasonable thirty organization's revenue. 309.555, 1a 3 From 1961 until 1978, "religious organizations" exempted Act.2 effective March 29, Legislature amended include "fifty rule" provision covering organizations. 1(b). provided received remain 1978 Minn.Laws, ch. 601, 5.3 4 Shortly after enactment notified Holy Spirit Association World Christianity (Unification Church) newly enacted provision.4 Valente, Barber, Haft, Korman, Church, responded bringing present United States sought through rule, constituted abridgment Amendment rights expression free religion, well denial right equal protection laws, guaranteed Fourteenth Amendment;5 temporary Appellee later plaintiff stipulation parties, Magistrate. 5 injunction,6 Appellees' evidentiary motion included "declaration" which described detail origin, principles," Church. App. A-7—A-14. stated among emphasized "door-to-door public-place proselytizing Church," id., A-8, freedom," A-14. argued discriminating 6 replied did infringe freedom beliefs. distinguish case Murdock v. Pennsylvania, 319 105, 63 870, 87 L.Ed. 1292 (1943), where invalidated municipal ordinance licensing Jehovah's Witnesses who solicited donations exchange literature, arguing unlike petitioners Murdock, bore relationship expression, outside Amendment.7 contended violate Finally, demonstrated religion practice. 7 determined, however, necessary him resolve questions religiously motivated, reach merits Rather, he On merits, facially unconstitutional respect entirely void second "tests" set forth Lemon Kurtzman, 403 602, 612-613, 91 2105, 2111, 29 745 (1971).8 due process grounds provisions groups persons recommended, granted declarative relief namely, members, organization. Accepting recommendations, favor issues.9 8 appeal, Eighth Circuit part reversed part. 562 (1981). standing, overbreadth doctrine, citing Village Schaumburg Citizens Better Environment, 444 620, 634, 100 826, 834-835, 73 (1980), proposition "a litigant whose own unprotected showing substantially abridges other court." F.2d, 564-565. holding "inexplicable classification" embodied Clause.10 Id., 565-570. Applying severability, whole stricken rather 570. disagreed organizations: 570-571. accordingly appropriate 571.11 We noted probable jurisdiction. 452 904, 101 3028, 69 404 II 9 argue heard Their rationale has shifted, litigation progressed. courts below importantly connected purpose. premises concluded claims rejected conclusion, instead applying allow In taken new tack. now organization" premise conclude erred invalidating without first requiring able thus adoption fact. considered rationales, hold neither merit. 10 "The essence inquiry invoke court's jurisdiction 'alleged personal stake outcome assure adverseness sharpens presentation issues largely depends illumination difficult constitutional questions.' " Duke Power Co. Carolina Environmental Study Group, 438 59, 72, 98 2620, 2630, 57 595 (1978), quoting Baker Carr, 369 186, 204, 82 691, 703, 663 (1962). requirement "personal stake" consist 'distinct .' plaintiff," Co., supra, S.Ct., Warth Seldin, 422 490, 501, 95 2197, 2206, 45 343 (1975), 'fairly traceable' conduct," Arlington Heights Metropolitan Housing Dev. Corp., 429 252, 261, 97 555, 561, 50 450 (1977). Application standards us factual findings convince plainly met 11 cannot note outset, years contained general during It shortly addition And made attempt, deliberately chose express exclusive reliance n. 4,supra.12 initiated direct response attempt force Church's registration. plain apply Church.13 terms follows, therefore, essential State's require logically untenable take organization, destroys statutory authority suit. 12 below, sufficient itself precludes remains clear we uphold constitutionality would, more, insist position, purports find independent bases denying Considering development recognizing inherent think change renders concrete. sole indeed 13 fact, again starting point our analysis That instrument compulsion necessarily gives validity rule. surely appellees: complies hardly de minimis.14 Just surely, fairly traceable conduct here, disabling 14 Of course, assured continued absence 30, infra. entirety broad Court—namely, means detracts U.S., 261-262, 561-562. compelled, ultimately, ground while affect nature properly record, deprive hear case. Cf. Mt. Healthy City Board Ed. Doyle, 274, 287, 568, 576, 471 sum, suggestion, clearly 15 REHNQUIST's dissent attacks "have show favorable decision redress injuries complain." Post, 270. follows naturally dissent's meaningful given post, 264, 265, argument, like premise, incorrect. began solely If unconstitutional, requested, then basis rise suit, complain completely redressed 16 Furthermore, compelled determined observed: 17 "[A] considerable burden state, questioning claim nature. Strict narrow construction favored. Washington Ethical Society Columbia, 249 127, 129 (D.C.Cir.1957, Burger, J.)." 18 At very least, then, put task demonstrating Act—and burdensome exceeds cent. Thus Court.15 19 established turn case.16 20 clearest command one denomination officially preferred another. Before Revolution, establishments differing denominations common throughout Colonies.17 Revolutionary generation emphatically disclaimed European legacy, "applied logic secular liberty condition churches:"18 Parliament lacked tax unrepresented colonists, same token powerless citizens belong.19 reasoning led abolition most state level 1780's,20 ultimately inclusion 1791.21 21 prohibition preferences inextricably continuing vitality Free Exercise Madison once noted: "Security civil rights. consists multiplicity interests sects."22 Madison's vision—freedom competition religions assumed every equally propagate equality impossible atmosphere preference. legislators—and voters—are accord treatment small, new, unpopular denominations. As Jackson another context, "there practical guaranty arbitrary government principles law officials minority imposed generally." Railway Express Agency, Inc. New York, 336 106, 112, 463, 466-467, 93 533 (1949) (concurring opinion). 22 Everson Education, 330 1, 67 504, 711 (1947), adhered principle, manifested history "pass laws aid "prefer another." 15, 511. principle neutrality restated many occasions. Zorach Clauson, 306, 679, 96 954 (1952), said "[t]he neutral comes sects." 314, 684. Epperson Arkansas, 393 97, 89 266, (1968), unambiguously: mandates governmental religion. adopt programs 'aid oppose' absolute." 104, 270, 271, Abington School Schempp, 374 203, 225, 83 1560, 1573, 844 (1963). Goldberg cogently articulated fullest realization true requires favoritism sects work deterrence belief." District, 305, 1615. short, granting preference, precedents demand treat suspect B 23 consistently firmly deprecated precedents.23 Consequently, justified compelling cf. Widmar Vincent, 454 263, 269-270, 269, 70 440 (1981), closely fitted 116-117, 876-877, (1943). standard review mind, examination 24 assert, acknowledge, significant protecting charity, retains importance conducted agree Appeals, 567, "viewed whole, valid purpose," assume, generally addressed sufficiently focus narrowly, distinctions drawn itself: assertedly serves. 25 distinction nonmembers eminently sensible. urge reasonably themselves expenditure contribute, well. matter law, greater access financial records conclude: 26 "Where safeguards funding exist, 27 ". increase contributions, increases. determination legislature. case, 'majority' point, becomes predominantly public-funded." Brief 29. 28 reject wholly fails justify aspect attack—the selective organization; Acceptance record. Regarding simply nothing suggested assumption supervised controlled contribute income. Even accept doubtful supervise circumstances,24 barren effectively offered evidence whatever Indeed, legislative indicates contrary.25 30 Nor offer stronger justification premise—that runs directly central thesis entire Act—namely, relied regulate themselves, regulation necessary.26 suggest why differently respect. assume incentive, absent non-religious still fail rule: reason incentive nonexempted have. 31 third contributions—also flaw here illustrated following example. raises $10 million, nonmembers. $50,000, 60 although contributed $2 million $30,000 B, B. disagree; plausibly absolute amount, percentage, contributions.27 adopted view elsewhere 309.515: qualifications relevant $10,000 1(a). 32 "compelling interest." C (1971), announced pass avoid 34 "First, purpose; second, primary advances nor inhibits Education Allen, 392 236, 243 [88 1923, 1926, 1060] (1968); finally, foster 'an excessive entanglement religion.' Walz [v. Tax Comm'n, 397 664, 674, 90 1409, 1414, 697 (1970) ]." 2111. 35 citations 88 1060 (1970), indicated, Kurtzman intended affording uniform benefit religions,28 provisions, discriminate religions. Although tests disposition us, reflect concerns warranted invalid two tests. implicated Harlan problems his separate Walz, observed involvement concerning 36 "may degree engender risk [R]eligious inevitably represent points infrequently assert political arena, evidenced debate birth abortion laws. Yet cautions fragmentation sectarian lines guardedagainst. [G]overnment participation programs, apt entangle details administration planning, escalate inviting undue fragmentation." 695, 1425. 37 illustrative danger. By "very nature," "engender religion"—a risk, indeed, already realized. 38 others. noted, conferred [by exemption] constitutes advantage; compliance certainly minimis." 568.29 burdens intrinsically impermissible evenhandedly. operate evenhandedly, so: effects imposition advantages inheres legislation obvious, confirmed provision's history. For demonstrates drafted explicit intention including excluding example, sentence early draft read: "A society solicits affiliates qualified subdivision represented body convention elects controls governing board Sections 309.53." Minn.H. 1246, 1977-1978 Sess., (read Apr. 6, 1978). discloses legislators perceived italicized language bring Roman Catholic Archdiocese want amendment effect, deleting clause passed committee purpose exempting Transcript Legislative Discussions Declaration Charles C. Hunter (on Court) 8-9. hand, One Senator explained "an deal street mail, institutions state." 13. Another said, "what you're trying get people running around airports streets remove normally organizations." 14. Still Senator, apparently mixed feelings about proposed provision, stated, "I'm sure we're hot Moonies anyway." 16. 39 rule's capacity—indeed, design—to selected discuss characteristics various towards gerrymandering," Gillette States, 401 437, 452, 828, 837, 168 (1971). THE CHIEF JUSTICE Lemon, 2115: "This kind inspection evaluation content fraught Constitution forbids. pregnant dangers direction churches." IV 40 furtherance sets Framers forbade. strength provision.30 41 Affirmed. STEVENS, concurring. 42 out, ante, 243, invalidation 50-percent shoulder persists statements. establishes prima facie organization,1 disfavored give questions.2 REHNQUIST wrong asserts "invalidation percent absolutely Association's obligation Act." 267, (emphasis original). substituted simple method accomplishing result. I 43 me policy avoiding premature adjudication issues3 counsels postponement finally resolved. My difficulty stems trial resolution generate additional questions.4 Therefore, moment inevitable.5 Under circumstances, seems reaching consistent "policy necessity disposing issues," Rescue Army Municipal 331 549, 1419, 1666. fully briefed orderly justice. 44 issue. join opinion. WHITE, joins, dissenting. 46 concur standing. 47 helpful indicate what occurred lower proposes do. Based reports Magistrate, limitation receiving members. could muster criterion down identifying establishment religion—that enhances test subjected churches far rigorous "severely inhibit plaintiff's activities." Juris. Statement A-63. created offensive A-33.1 inhibiting reference limitation. event, agreed, extended 48 agreed Its ruling, satisfy criterion—that conceded deceptive name charity. thought freeing served significantly enhance availability information contributors. Patriotic fraternal societies limit voting excess annually fell into category. sound "appears shield favored sects, 567. "expressly separates classes makes separation defendants. Inexplicable disparate attributed accident; much likely stage special solicitude affected choice language. resulting discrimination constitutionally invidious." 568. went say test, survive advantaged disadvantaged 49 treatment. aside applicable religions, cases says "our constitutionality." Ante, 246. invalidates declaring deliberate different submission criteria happens identical rejected. holds serve rejects each reasons submitted sensible one. Among public. ultimate 51 several difficulties First, employs legal below. proceeded impact provision. discriminatory preferential judged employed involves purport make determinations. remand 52 respect, answer appeared find, tentatively, legislature acted intentional preferences. supply missing predicate worth noting none Appeals' judges panel resident 53 Second, realizing lack competence judge words used, disposes footnote neutral, limitation, "is statute" "explicit 247, 23. itself, names denied exemption. qualifies disqualifies church variety belief. Some qualify not, source brand 54 To represents beliefs credible. offers assertion might organized product speculation. insists readily evident list registered exempt. categories well-established, appears concede constitute impact. An expressed. patently wrong. 55 Third, easy rejection justifies basing external funding. Like majority accepts prevention valid, compelling, Hence, charities, chooses insist. excused charities substitute reduced guarded against. patriotic depend built-in extend permit rely extent. preferring realities legislature, depending pose danger doing so, expressly disagrees notion organizations.2 56 share omniscience. register, wants funds. determines fraud public, thereby least. suggests, good sense, courts, one, disagree. Fourth, construed, prefer nonreligious hence amount Nevertheless, address question, now. Arguably, great extent nearly 58 Without basis, concludes prefers justifications reaches conclusions either 59 reverse Appeals. REHNQUIST, JUSTICE, O'CONNOR join, 61 earliest days Republic recognized "[t]his power advisory opinions. Hayburn's Case, Dall. 409 [1 436 (1792) Alabama Federation Labor McAdory, 325 450, 461, 65 1384, 1389, 1725 (1945). logical corollary "long practice decide abstract, hypothetical contingent questions, advance decision." Ibid. (citations omitted). Such fundamental notwithstanding, today delivers best pronouncement. character pronouncement acknowledges closing "prove Act" avail extension statute. Because unconvincing, respectfully dissent. 62 Part (Act), "plainly met" case-or-controversy III. 239. error reviewing aspects misstated disregarded rule," "charitable Securities Real Estate Division Commerce. (Association) "engages engage solicitation" purpose." 309.50, subds. Only coverage arise. exemptions Thus, duty more-than-semantic misunderstood repeatedly "under 1(b)." 1681 added).1 64 effort enforce initially letter: "From your [the Association] complete Organization Registration submit Commerce." Exhibit Affidavit Susan E. Fortney, Legal Assistant, Staff General Minnesota, Nov. 2, (Fortney Affidavit). When allotted time, commenced "routine procedures," Fortney Affidavit, filing complaint court. alleges 4, definition organizations," [Association] statement Commerce, 309.52." F 3.2 complaint, never mentions characterizes organization," pending having stayed lawsuit. today's impair it, proceed ink dry.3 proved, found, declined finding—"This presently is, Act," A-47—and despite presence 'unresolved dispute [appellees'] organization,' 565 (CA8 1981) (quoting 633, 834, (1980)). significant, actions "directly contradict[ed]" "heavy testimonial barrage [Association's] religion." A-46.4 66 recognizes proper prerequisite power. 1680. power, III's controversy, consisting injury. Glad- stone, Realtors Bellwood, 441 91, 99, 99 1601, 1607-1608, (1979); (1978). disagree "fairly traced defendant." Simon Eastern Kentucky Welfare Rights Org., 426 26, 41, 1917, 1925-1926, (1976). causation sophism: conduct—here, rule." 241. 68 above, 309.52, inapplicable organization." concludes, 242. Having establish causally injury, it. related "that remedial powers injuries." 74, 2631. redressability, Court,5 dimension: "[W]hen whether, justiciability claim, himself decision. Absent showing, federal gratuitous inconsistent limitation." 38, 1924. 71 complain. affirming extends 569-570. expanded exemption.6 uncertainty Court: "We benefits automatically benefits. prove 255, (citation omitted).7 proof—a possibility Association's] religion," A-46—this purely doing, struck behest party undeviating teaching previously cited. Those cases, believe, term used doubt impropriety day. "If deeply rooted adjudication, ought unavoidable." Spector Motor Service, McLaughlin, 323 101, 152, 154, (1944). Nowhere defect possible seeks adjudication. 74 "Considerations propriety, long-established practice, refrain passing [legislative Acts] obliged performance judicial function, raised entitle it." Blair 250 273, 279, 468, 470, 979 (1919), quoted Ashwander TVA, 297 288, 341, 466, 480, 80 688 (1936) (Brandeis, J., concurring). 75 existence alone suffice stand profit requirement. ignore overstepping assigned role adjudicating actual controversies." 39, 1925. 76 errs injured sure, invalidation. done point. proof. Until time satisfied, rendering decisions. "Congress shall ." Amendment. Cantwell Connecticut, 310 296, 303, 900, 903, 84 1213 (1940). 309.51, 1(a) (1969), repealed 1973, pertinent part: "[S]ections 309.50 309.61 group association serving bona fide purpose, sections association. Between 1973 309.53 .. "(b) Any person consent read "309.515 Exemptions "Subdivision [S]ections .: accounting year last ended parent combination sources listed clauses (2). 'member' making contribution result solicitation." notice "discussed amendments expanding scope procedure, enclosed forms, law." 1978. comply. follows: "During recent session, bill changes "Minn.Stat. 309.515 chapter 601 Session Laws terms, non-members according Law. accompanied fiscal ended. "I am enclosing forms sheet use. Please advised September consider taking ensure compliance." "application statutes itinerant missionaries Churches local membership, unequal A-5. allegation dismiss. A-38. disputed claims, A-44—A-45. California nonprofit corporation, Internal Revenue Service A-37. These incorporated Magistrate's recommendation A-21. He declined, A-47. "whether fund raising Amendment." Defendants' Objections Report Recommendations Robert Renner Civ. 4-78-453 (DC Minn.), p. form expression; numerous affidavits former encouraged unrelated "principal effect" "be 612, "in inhibit[ed] receive[d] non-members, enhance[d] non-members." A-24. provided: "1. seq., thereof; "2. "3. 309.534, 1(a), 309.581 [sic] "4. 309.532 [relating denial, suspension, revocation licenses issued Act] [appellees] nonjusticiable issue; "5. [Appellant Larson] permanently enjoined enforcing organizations; "6. utilizing thereof." A-18—A-19. supported broader Whereas tests, 567-568. summarized holdings "[W]e district classification pertains section; revision; leave open development, 571. 265-266, interpretation erroneous. letter speaks novel suggestion contents notification ignored signs notice. Department's expectation, infra, 253-255. 'fifty-per rule,' misses announces relying chosen e.g., 1(a)(1), exempts Instead combined attenuated sense "by available 230-231; affirmance reveals draconic redressability precedent principle. certain, Act—in words, decline litigants. recognized, Ky. 1924, (1976) added); accord, 262, 561-562, satisfies shows relieve himself. University Regents Bakke, 280-281, 14, 2733, 2742-2743, 750 (1978) (opinion POWELL, J.) contention, so. matters. strong demonstration overcome prudential obstacles consideration claim. S. Cobb, Rise Religious Liberty America: History 67-453 (1970); L. Pfeffer, Freedom 71-90 (rev. ed. 1967). Bailyn, Ideological Origins American Revolution 265 (1967). Adams, colonial Massachusetts possessed mild equitable known world, [it] called establishment." Quoted 248. Baptists chafed establishment, pamphleteer Allen expressed views declamation, Alarm, Bostonian Plea, Liberties People: "You tell [colonial] governor England Americans representatives America; you dare deny? Are gentlemen GOD, souls consciences America? [I]f just away my sacred spiritual liberties conscience British consent; reasoning, gentlemen, plain." 267-268. 104-119. 125-127. Federalist 51, 326 (H. Lodge 1908). grant identically 20. cite McGowan Maryland, 366 420, 81 1101, (1961), statute's "disparate permissible criteria." 26. argument. happen impact" contrary, observation distinguishes "well-established churches" "achieved members," "churches lacking constituency, which, policy, hand. 566. difference involved cited here. reversal attack 6(j) Military Selective 1967, U.S.C.App. 456(j) (1964 ed., Supp.V), afforded "conscientious objector" who, training belief," "conscientiously opposed war form." 441, 832. distinguishable "focused conscientious belief, affiliation." 454, 838. 6(j), objector Quaker Catholic, latter's "just" "unjust" wars, see Thomas Aquinas, Summa Theologica, Second Part, II, Question 40, Arts. 4; Augustine, God, Book XIX, Ch. 7. Gillette, "critical weakness petitioners' claim" arose "from face, [did] 836. contrast, focuses supervision, 317.28(2) allows member domestic corporation "inspect books reasonable time." corporations; analogous constraint. corporations—they choose organize Minn.Stat., 315, "Religious Associations," 317.28(2). applies, obviously actually advantage permitted irrespective provide conjectural. allowed "substantially vote Minn. H. 1977). read, "who members." Attachment Minutes Meeting Economic Development Committee, Jan. 24, omits permits rights, exercised manner. State: exceptions minimis, (f), regulation, 1(c). suggest, school authorities lend textbooks charge students grades seven twelve, parochial schools. 238, examined properties worship. 666, 1410. church-related elementary secondary 606, 2108. calls information, penetrates internal affairs disclose "[g]eneral used," "[b]oard, final discretion distribution received," "[s]uch department require"—and sixteen enumerated items statement. intrusive. "[t]otal sources," cost "management," "fund raising," "public education," "[f]unds explanation recipient few. withdrawn spending fund-raising costs. 309.555. holding, events Nothing suggests fides refusing proved frauds 3. Government prior According substantial, uncontroverted, solicitations." A-23; U.S.App.D.C. 371, 373, (1957) (Burger, ("To construe strictly unorthodox worship conforming issues"). 568-574, 1419-1422, 1666; 346-348, 482-483, (BRANDEIS, reservations wisdom policy. See, ex rel. Cooper Mitchell Brothers' Santa Ana Theater, 90, 94, 172, 174, 262 (STEVENS, dissenting); Minnick Dept. Corrections, 2211, 706; 411-412, 2809-2810, J.). resolving perfectly clear, important relating doctrine. Lee, 455 1051, 1058, 127 concurring judgment). NLRB Bishop Chicago, 1313, 533. believe fair recognize confront problems, dismiss restraints A-33. appear call members: prevent fraud, not? examples numerous. "as 1(b)' 233 added), 234 1(b)," 239, "attemp[t] addition, "appellees provision," 255 added). 232, Assistant referred informing 232-233, 4. motivated seek Association. Certainly imprecise implications General's Office motive behind action. More importantly, alleged complaint: Affidavit. narrowing alter surprising complaint. relies altogether refute "rule registration," consequent mean demonstrated, 265-266. amend proceeding Apparently forgetting facts, "compel[led]" disregard appellate function adduced faulty underlies analysis: "appellants utter demonstrated. 264-265. lead Factual determinations construing attorneys office. saying "admitted" ventured realm business. 'bare production sustain [an] Church] organization.' 570 Berg, 636 205 1980)). questionable wizardry shifts state-created citation supporting authority, 1682 conflicts "charitable" 1694. incumbent exemptions—in regulatory scheme fiat, transparent manufacture exists. 1696-1697. Valley Forge Christian College Separation 464, 472, 752, 758, 700 (1981); Watt Energy Action Educational Foundation, 151, 161, 205, 212, 309 Gladstone, 100, 1608, 75, 20, 2631, 20; (1977); 507-508, 2209-2210, (1975); Linda Richard D., 410 614, 618, 1146, 1149, 536 (1973). attempts finesse stating: injury." 244, True though be, expands opinion, acknowledges: "Of [appellees' injury.]" 242 "palpability" text, totally ability redressability.

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