IN THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF CALIFORNIA
UNIVERSAL LIFE CHURCH INC. )
Plaintiff, )
-vs- )
UNITED STATES OF AMERICA ) Civil No. S-1954
Defendant, ) ORDER
"From the Findings of Fact, the Court concludes, as a matter of law, that
the plaintiff should prevail. Certainly, one seeking a tax exemption has
the burden of establishing his right to a tax-exempt status. An organization
qualifies for an exemption under 26 U.S.C. Sec. 501(c)(3) only if it is
'organized and operated exclusively for religious purposes.* * *' In the
defendant's Memorandum in Support of its requested Instructions, filed February
28, 1973, 'the Government admits that the plaintiff passes the 'organizational
test."
"The Court must then address itself to the defendant's second conclusion:
that the ordination of ministers, the granting of church charters and the
issuance of Honorary Doctor of Divinity certificates by the plaintiff are
substantial activities which do not further any religious purpose. Certainly
the ordination of ministers and the chartering of churches are accepted
activities of religious organizations. The defendant impliedly admits the
same on Page 5 of its Memorandum in Support of its Requested Instructions.
The fact that the plaintiff distributed ministers' credentials and Honorary
Doctor of Divinity certificates is of no moment. Such activity may be analogized
to mass conversions at a typical revival or religious crusade. Neither this
Court, nor any branch of this Government, will consider the merits or fallacies
of a religion. Nor will the Court compare the beliefs, dogmas, and practices
of a newly organized religion with those of an older, more established religion.
Nor will the Court praise or condemn a religion, however excellent or fanatical
or preposterous it may seem. Were the Court to do so, it would impinge upon
the guarantees of the First Amendment..."
"IT IS THEREFORE ORDERED that the plaintiff be and is entitled to a Federal Tax Exemption
and to a refund of all monies levied against by the defendant with interest thereon from
the date of levy, March 19, 1970.
"IT IS FURTHER ORDERED that the defendant's counterclaim be and is dismissed and the plaintiff
is entitled to recover the reasonable costs of the suit herein.
"IT IS ALSO ORDERED that the plaintiff submit and appropriate judgment in accordance herewith.
"Done and dated this 27th day of February, 1974."
James F. Battin
United States
District Judge
Click here to examine more supporting documents (".pdf file-1")
Click here to examine more supporting documents (".pdf file-2")
Click here to examine more supporting documents (".pdf file-3")
{Universal Life Church Inc. v. United States, 372 F. Supp. 770 (ED Cal. 1974)}
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