S. 3957

Religious Freedom Act of 2006

Latest

II

109th CONGRESS

2d Session

S. 3957

IN THE SENATE OF THE UNITED STATES

September 27, 2006

Mr. Inhofe introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To protect freedom of speech exercisable by houses of worship or meditation and affiliated organizations.

1.

Short title

This Act may be cited as the Religious Freedom Act of 2006.

2.

Protection of freedom of speech for houses of worship or meditation

(a)

In general

Notwithstanding any other provision of law, no organization described in subsection (b) may be denied its Federal tax exemption under the Internal Revenue Code of 1986 by administrative or judicial action, nor shall donors to such organization be denied the deductibility of their contributions under such Code, because such organization engages in an activity that is protected by the United States Constitution, including comment on public issues, election contests, and pending legislation made in the theological or philosophical context of such organization.

(b)

Houses of worship or meditation and affiliated organizations

For purposes of subsection (a), an organization described in this subsection is a church, synagogue, mosque, temple, or other house of worship or meditation (including any organization affiliated with any of the foregoing)—

(1)

with an established form of worship or meditation and a recognizable creed that minimally acknowledges the right of others to freely accept or reject such form and creed, and

(2)

which meets 2 or more of the following indicia: definite and distinct ecclesiastical government; formal code of doctrine and discipline; distinct religious history; membership not axiomatically associated with any other organization; organization of ordained ministers; ordained ministers selected after completing prescribed courses of study; a literature of its own; established places of worship or meditation; regular congregations; regular religious services; classes for the religious instruction of youth or seniors or both; auxiliaries to provide relief and sustenance to the poor and deprived; and auxiliaries to provide youth with morally-structured community service and supervised opportunities to compete in sport and intellect-expanding activities as an alternative to destructive behavior such as crime and drug use.

(c)

Construction

This section shall not be construed so as to exempt any organization described in subsection (b) from the operation of any other law generally applicable to all organizations and individuals.