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Religious Freedom - Maine State and Federal Laws

Maine State Constitution | Maine Civil Rights Act
US Constitution | Maine Medical Marijuana
Religious Land Use
Title 17, Chapter 93-C: INTERFERENCE WITH CONSTITUTIONAL AND CIVIL RIGHTS
American Indian Religious Freedom Act
American Indian Religious Freedom Amendment of 1994
International Laws
Alcohol Prohibition & The Volstead Act
IRS and Churches
Federal Code of Ethics  for Executive Branch Section 2635
When a law violates constitutional rights, it does not matter that the law has broad popular support, or that the law has substantial weight of history and tradition behind it. There are numerous instances in our history where it fell to the courts to rectify the longstanding codification of infringed liberties and unequal protection. It is precisely when a disparaged minority is aggrieved by tradition and popular opinion that it falls to the courts to protect them. It would be nonsensical and self-defeating for the courts, in such cases, to give any weight to tradition or to popular opinion. The only thing on the court's mind is and ought to be the constitution and the laws they are to interpret. Tradition and popular opinion have no place in the process. If it were otherwise, we would still have segregated schools, all-male juries, and bans on mixed-race marriages.
   

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CONSTITUTION OF THE STATE OF MAINE Visit Official Web Site

2003 ARRANGEMENT
(Arranged by the Chief Justice of the Maine Supreme Judicial Court and
approved by the Maine State Legislature, Resolve 2003, chapter 98,
pursuant to the Constitution of Maine, Article X, Section 6)

PREAMBLE.

     Objects of government. We the people of Maine, in order to establish justice, insure tranquility, provide for our mutual defense, promote our common welfare, and secure to ourselves and our posterity the blessings of liberty, acknowledging with grateful hearts the goodness of the Sovereign Ruler of the Universe in affording us an opportunity, so favorable to the design; and, imploring God's aid and direction in its accomplishment, do agree to form ourselves into a free and independent State, by the style and title of the State of Maine and do ordain and establish the following Constitution for the government of the same.

Article I.
Declaration of Rights.

     Section 1. Natural rights. All people are born equally free and independent, and have certain natural, inherent and unalienable rights, among which are those of enjoying and defending life and liberty, acquiring, possessing and protecting property, and of pursuing and obtaining safety and happiness.

     Section 2. Power inherent in people. All power is inherent in the people; all free governments are founded in their authority and instituted for their benefit; they have therefore an unalienable and indefeasible right to institute government, and to alter, reform, or totally change the same, when their safety and happiness require it.

     Section 3. Religious freedom; sects equal; religious tests prohibited; religious teachers. All individuals have a natural and unalienable right to worship Almighty God according to the dictates of their own consciences, and no person shall be hurt, molested or restrained in that person's liberty or estate for worshipping God in the manner and season most agreeable to the dictates of that person's own conscience, nor for that person's religious professions or sentiments, provided that that person does not disturb the public peace, nor obstruct others in their religious worship; -- and all persons demeaning themselves peaceably, as good members of the State, shall be equally under the protection of the laws, and no subordination nor preference of any one sect or denomination to another shall ever be established by law, nor shall any religious test be required as a qualification for any office or trust, under this State; and all religious societies in this State, whether incorporate or unincorporate, shall at all times have the exclusive right of electing their public teachers, and contracting with them for their support and maintenance.

     Section 4. Freedom of speech and publication; libel; truth given in evidence; jury determines law and fact. Every citizen may freely speak, write and publish sentiments on any subject, being responsible for the abuse of this liberty; no laws shall be passed regulating or restraining the freedom of the press; and in prosecutions for any publication respecting the official conduct of people in public capacity, or the qualifications of those who are candidates for the suffrages of the people, or where the matter published is proper for public information, the truth thereof may be given in evidence, and in all indictments for libels, the jury, after having received the direction of the court, shall have a right to determine, at their discretion, the law and the fact.

     Section 5. Unreasonable searches prohibited. The people shall be secure in their persons, houses, papers and possessions from all unreasonable searches and seizures; and no warrant to search any place, or seize any person or thing, shall issue without a special designation of the place to be searched, and the person or thing to be seized, nor without probable cause -- supported by oath or affirmation.

     Section 6. Rights of persons accused. In all criminal prosecutions, the accused shall have a right to be heard by the accused and counsel to the accused, or either, at the election of the accused;

     To demand the nature and cause of the accusation, and have a copy thereof;

     To be confronted by the witnesses against the accused;

     To have compulsory process for obtaining witnesses in favor of the accused;

     To have a speedy, public and impartial trial, and, except in trials by martial law or impeachment, by a jury of the vicinity. The accused shall not be compelled to furnish or give evidence against himself or herself, nor be deprived of life, liberty, property or privileges, but by judgment of that person's peers or the law of the land.

     Section 6-A. Discrimination against persons prohibited. No person shall be deprived of life, liberty or property without due process of law, nor be denied the equal protection of the laws, nor be denied the enjoyment of that person's civil rights or be discriminated against in the exercise thereof.

     Section 12. Treason; testimony of 2 witnesses. Treason against this State shall consist only in levying war against it, adhering to its enemies, giving them aid and comfort. No person shall be convicted of treason unless on the testimony of 2 witnesses to the same overt act, or confession in open court.

     Section 15. Right of petition. The people have a right at all times in an orderly and peaceable manner to assemble to consult upon the common good, to give instructions to their representatives, and to request, of either department of the government by petition or remonstrance, redress of their wrongs and grievances.

     Section 19. Right of redress for injuries. Every person, for an injury inflicted on the person or the person's reputation, property or immunities, shall have remedy by due course of law; and right and justice shall be administered freely and without sale, completely and without denial, promptly and without delay.

     Section 20. Trial by jury. In all civil suits, and in all controversies concerning property, the parties shall have a right to a trial by jury, except in cases where it has heretofore been otherwise practiced; the party claiming the right may be heard by himself or herself and with counsel, or either, at the election of the party.

     Section 24. Other rights not impaired. The enumeration of certain rights shall not impair nor deny others retained by the people.

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Maine Civil Rights Act Visit Official Site

§4685. Short title

This chapter may be known and cited as the "Maine Civil Rights Act." [1991, c. 821, §3 (NEW).]

SECTION HISTORY
1991, c. 821, §3 (NEW).

§4681. Violations of constitutional rights; civil action by Attorney General

1. Interference with rights; action by Attorney General.  Whenever any person, whether or not acting under color of law, intentionally interferes or attempts to intentionally interfere by physical force or violence against a person, damage or destruction of property or trespass on property or by the threat of physical force or violence against a person, damage or destruction of property or trespass on property with the exercise or enjoyment by any other person of rights secured by the United States Constitution or the laws of the United States or of rights secured by the Constitution of Maine or laws of the State or violates section 4684-B, the Attorney General may bring a civil action for injunctive or other appropriate equitable relief in order to protect the peaceable exercise or enjoyment of the rights secured.
[ 2001, c. 50, §1 (NEW) .]
2. Place and name of action.  A civil action under subsection 1 must be brought in the name of the State and instituted in the Superior Court for the county where the alleged violator resides or has a principal place of business or where the alleged violation occurred.
[ 2001, c. 50, §1 (NEW) .]
3. Jury trial.  There is a right to a jury at the trial of an action on the merits under this section, but there is no right to a jury at the hearing of an application for a preliminary injunction or a temporary restraining order.
[ 2001, c. 50, §1 (NEW) .]
4. Civil penalty for violation.  Each violation of this section is a civil violation for which a civil penalty of not more than $5,000 for each defendant may be adjudged. These penalties must be applied by the Attorney General in carrying out this chapter.
[ 2001, c. 50, §1 (NEW) .]
5. Service of order or injunction.  Each temporary restraining order or preliminary or permanent injunction issued under this section must include a statement describing the penalties provided in this section for a knowing violation of the order or injunction. The clerk of the Superior Court shall transmit one certified copy of each order or injunction issued under this section to the appropriate law enforcement agency having jurisdiction over locations where the defendant is alleged to have committed the act giving rise to the action, and service of the order or injunction must be accomplished pursuant to the Maine Rules of Civil Procedure. Unless otherwise ordered by the court, service must be made by the delivery of a copy in hand to the defendant.
[ 2001, c. 50, §1 (NEW) .]
6. Violation of restraining order or injunction.  A person who knowingly violates a temporary restraining order or preliminary or permanent injunction issued under this section commits a Class D crime.
[ 2001, c. 50, §1 (NEW) .]
SECTION HISTORY
1989, c. 582, (NEW). 1991, c. 821, §1 (AMD). 1993, c. 442, §1 (AMD). 1995, c. 417, §1 (AMD). 2001, c. 50, §1 (RPR).

§4684. Application includes interference by private parties

For the purposes of this chapter and Title 17, section 2931, rights secured by the Constitution of the United States and the laws of the United States and by the Constitution of Maine and the laws of the State include rights that would be protected from interference by governmental actors regardless of whether the specific interference complained of is performed or attempted by private parties. [1991, c. 821, §3 (NEW).]

SECTION HISTORY
1991, c. 821, §3 (NEW).

§4684-A. Civil rights

For purposes of this chapter and Title 17, section 2931, a person has the right to engage in lawful activities without being subject to physical force or violence, damage or destruction of property, trespass on property or the threat of physical force or violence, damage or destruction of property or trespass on property motivated by reason of race, color, religion, sex, ancestry, national origin, physical or mental disability or sexual orientation. [1993, c. 379, §1 (NEW).]

SECTION HISTORY
1993, c. 379, §1 (NEW).

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ALSO SEE: Title 20: EDUCATION
Part 2: PUBLIC SCHOOLS
Chapter 111: RELIGION AND MORALS

§1224-A. Release time for religious observance
Public school students who participate in a course of moral instruction or a religious observance at their place of worship or other suitable place may be granted release time for the period actually spent on that instruction or observance, up to a maximum of one hour per week. The granting of release time shall be at the option of the local school unit and shall not result in any additional cost to the local school unit. Release time shall be granted in accordance with policies established by the local school unit. [1983, c. 767, §3 (NEW).]

SECTION HISTORY
1983, c. 767, §3 (NEW).

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Maine Statutes Title 17, Chapter 93-C: INTERFERENCE WITH CONSTITUTIONAL AND CIVIL RIGHTS

§2931. Prohibition

A person may not, by force or threat of force, intentionally injure, intimidate or interfere with, or intentionally attempt to injure, intimidate or interfere with or intentionally oppress or threaten any other person in the free exercise or enjoyment of any right or privilege, secured to that person by the Constitution of Maine or laws of the State or by the United States Constitution or laws of the United States. [1999, c. 51, §2 (AMD).]

As used in this section, "intentionally" has the meaning set forth in Title 17-A, section 35. [1987, c. 695, §5 (AMD).]

SECTION HISTORY
1987, c. 515, §2 (NEW). 1987, c. 695, §5 (AMD). 1999, c. 51, §2 (AMD).

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MRS Title 22 §1580-A. Smoking in places of employment

9. Exception. Beginning September 1, 2006, and notwithstanding any provision to the contrary in

this section, a qualifying club may allow smoking in its business facility in accordance with the following

provisions.

A. Policies concerning smoking must have been mutually agreed upon by the employer and all the

employees. [2005, c. 581, §3 (NEW); 2005, c. 683, Pt. G, §3 (AFF).]

B. The qualifying club must have met the requirements of this paragraph.

(1) The qualifying club must have written policies allowing onto the premises only the employer

and employees, members and invited guests accompanied by a member.

(2) A vote in favor of smoking has been conducted according to the following provisions:

(a) The qualifying club must provide all members notice of the date of the vote at least 30 days

prior to the vote and an opportunity for an absentee ballot. Information designed to influence

the vote of the member may not be provided with the notice and the absentee ballot;

(b) Members may not be subjected to undue influence regarding the vote;

(c) A majority of all valid ballots received must be in favor of smoking; and

(d) The ballot and procedures for voting and making available, collecting and counting

absentee ballots must meet the requirements established by rule adopted by the Maine Center

for Disease Control and Prevention.

(3) The qualifying club must have provided written notice to the Maine Center for Disease Control

and Prevention of the results of the vote within 30 days of the vote. [2005, c. 581, §3

(NEW); 2005, c. 683, Pt. G, §3 (AFF).]

C. The qualifying club may allow smoking under authority of this subsection for no longer than 3 years

from the date of the vote. [2005, c. 581, §3 (NEW); 2005, c. 683, Pt. G, §3

(AFF).]

D. The qualifying club may revote under this subsection at any time. [2005, c. 581, §3

(NEW); 2005, c. 683, Pt. G, §3 (AFF).]

E. The qualifying club must have retained all ballots for at least 3 years and make them available to the

Maine Center for Disease Control and Prevention upon request. [2005, c. 581, §3 (NEW);

2005, c. 683, Pt. G, §3 (AFF).]

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§3201. Definition of Lord's Day

The Lord's Day includes the time between 12 o'clock on Saturday night and 12 o'clock on Sunday night.

"Proof that the State of Maine offers preferential treatment religions that adhere to inherently Christian theologies"

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MRS Title 5, Chapter 65: CODE OF FAIR PRACTICES AND AFFIRMATIVE ACTION

5 §782. Definition of affirmative action
An affirmative action program includes procedures designed to increase the numbers of minorities,
women and handicapped at all levels and in all segments of the work force where imbalances exist. Such a
program should include an assessment of the existing situation, and the development of realistic goals for
necessary action. These goals and related procedures and timetables should not require rigid quotas, but are
commitments which an employer should make every good faith effort to achieve. [1985, c. 388, §1
(AMD).]
SECTION HISTORY
1975, c. 153, §1 (NEW). 1985, c. 388, §1 (AMD).

5 §784. State action and contracts
1. State action. No agency or individual employee of the State or state related agencies will
discriminate because of race, color, religious creed, sex, national origin, ancestry, age, physical handicap
or mental handicap while providing any function or service to the public, in enforcing any regulation, or in
any education, counseling, vocational guidance, apprenticeship and on-the-job training programs. Similarly,
no state or state related agency contractor, subcontractor, or labor union or representative of the workers
with which the contractor has an agreement, will discriminate unless based on a bona fide occupational
qualification. State agencies or related agencies may withhold financial assistance to any recipient found to
be in violation of the Maine Human Rights Act or the Federal Civil Rights Act. Any state agency or related
agency shall decline any job order carrying a specification or limitation as to race, color, religious creed, sex,
national origin, ancestry, age, physical handicap or mental handicap, unless it is related to a bona fide job
requirement.
[ 1985, c. 388, §2 (AMD) .]

5 §787. State financial assistance
No state agency or state related agency shall approve a grant of state financial assistance to any recipient
who is engaged in discriminatory practices. All recipients of state financial assistance shall submit to the
Maine Human Rights Commission, at its request, information relating to the recipient's operations with regard
to race, color, religious creed, sex, national origin, ancestry, age, physical handicap or mental handicap.
Such information shall be furnished on a form to be prescribed by the Maine Human Rights Commission.
[1985, c. 388, §2 (AMD).]
SECTION HISTORY
1975, c. 153, §1 (NEW). 1985, c. 388, §2 (AMD).

5 §790. Affected state agencies and state related agencies
All state financed agencies, political subdivisions, quasi-independent agencies, school districts and
instrumentalities of State Government are required to implement this Code of Fair Practices and Affirmative
Action. [1975, c. 153, §1 (NEW).]
SECTION HISTORY
1975, c. 153, §1 (NEW).

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"The Constitution of the United States," Amendment 1, 10, 13, 14.
Visit www.usconstitution.net | View Important Notes | Top of Page

Amendment 1
Congress shall make no law respecting an establishment of religion, or
prohibiting the free exercise thereof; or abridging the freedom of speech, or
of the press; or the right of the people peaceably to assemble, and to petition
the Government for a redress of grievances.

Amendment 10
The powers not delegated to the United States by the Constitution, nor
prohibited by it to the States, are reserved to the States respectively, or to
the people.

Amendment 13
1. Neither slavery nor involuntary servitude, except as a punishment for crime
whereof the party shall have been duly convicted, shall exist within the United
States, or any place subject to their jurisdiction.

Amendment 14
1. All persons born or naturalized in the United States, and subject to the
jurisdiction thereof, are citizens of the United States and of the State
wherein they reside. No State shall make or enforce any law which shall abridge
the privileges or immunities of citizens of the United States; nor shall any
State deprive any person of life, liberty, or property, without due process of
law; nor deny to any person within its jurisdiction the equal protection of the
laws.

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Public Law 95-341, 42 U.S.C. 1996 and 1996a
American Indian Religious Freedom Act
Visit NPS.GOV Website | Top Of Page

Section 1
On and after August 11, 1978, it shall be the policy of the
United States to protect and preserve for American Indians
their inherent right of freedom to believe, express, and
exercise the traditional religions of the American Indian,
Eskimo, Aleut, and Native Hawaiians, including but not
limited to access to sites, use and possession of sacred
objects, and the freedom to worship through ceremonials
and traditional rites.


Section 2
The President shall direct the various Federal departments,
agencies, and other instrumentalities responsible for administering
relevant laws to evaluate their policies and procedures
in consultation with native traditional religious leaders
in order to determine appropriate changes necessary
to protect and preserve Native American religious cultural
rights and practices. Twelve months after August 11, 1978,
the President shall report back to Congress the results of
his evaluation, including any changes* which were made in
administrative policies and procedures, and any recommendations
he may have for legislative action.

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Religious Freedom Restoration Act (Title 42, Chapter 21B, § 2000bb)
Visit Website | Top of Page

(a) Findings

The Congress finds that—

(1) the framers of the Constitution, recognizing free exercise of religion as an unalienable right, secured its protection in the First Amendment to the Constitution;

(2) laws “neutral” toward religion may burden religious exercise as surely as laws intended to interfere with religious exercise;

(3) governments should not substantially burden religious exercise without compelling justification;

(4) in Employment Division v. Smith, 494 U.S. 872 (1990) the Supreme Court virtually eliminated the requirement that the government justify burdens on religious exercise imposed by laws neutral toward religion; and

(5) the compelling interest test as set forth in prior Federal court rulings is a workable test for striking sensible balances between religious liberty and competing prior governmental interests.

(b) Purposes

The purposes of this chapter are—

(1) to restore the compelling interest test as set forth in Sherbert v. Verner, 374 U.S. 398 (1963) and Wisconsin v. Yoder, 406 U.S. 205 (1972) and to guarantee its application in all cases where free exercise of religion is substantially burdened; and

(2) to provide a claim or defense to persons whose religious exercise is substantially burdened by government.

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American Indian Religious Freedom Act of Amendments of 1994

  • PUBLIC LAW 103-344 - OCT. 6, 1994
    108 STAT. 3125 -- 103d Congress
    Passed House 8/8/94 -- Passed Senate 9/26/94
    Visit Website | Top of Page

    AN ACT

    TO AMEND THE AMERICAN INDIAN RELIGIOUS FREEDOM ACT TO PROVIDE FOR THE
    TRADITIONAL USE OF PEYOTE BY INDIANS FOR RELIGIOUS PURPOSES, AND FOR
    OTHER PURPOSES
    .


    Be it enacted by the Senate and House of Representatives of the United
    States of America in Congress assembled,

    SECTION 1. SHORT TITLE.

    This Act may be cited as the "American Indian Religious Freedom Act
    Amendments of 1994".

    SECTION 2. TRADITIONAL INDIAN RELIGIOUS USE OF THE PEYOTE SACRAMENT.

    The Act of August 11, 1978 (42 U.S.C. 1996), commonly referred to as
    the "American Indian Religious Freedom Act", is amended by adding at the
    end thereof the following new section:

    "SEC. 3. (a) The Congress finds and declares that--

    "(1) for many Indian people, the traditional ceremonial use of the
    peyote cactus as a religious sacrament has for centuries been integral
    to a way of life, and significant in perpetuating Indian tribes and
    cultures;


    "(2) since 1965, this ceremonial use of peyote by Indians has been
    protected by Federal regulation;


    "(3) while at least 28 States have enacted laws which are similar
    to, or are in conformance with, the Federal regulations which protects
    the ceremonial use of peyote by Indian religious practitioners, 22
    States have not done so, and this lack of uniformity has created
    hardship for Indian people who participate in such religious ceremonies;

    "(4) the Supreme Court of the United States, in the case of
    Employment Division v. Smith, 494 U.S. 872 (1990), held that the First
    Amendment does not protect Indian practitioners who use peyote in Indian
    religious ceremonies, and also raised uncertainty whether this religious
    practice would be protected under the compelling State interest
    standard; and

    "(5) the lack of adequate and clear legal protection for the
    religious use of peyote by Indians may serve to stigmatize and
    marginalize Indian tribes and cultures, and increase the risk that they
    will be exposed to discriminatory treatment.


    (b)(1) Notwithstanding any other provision of law, the use,
    possession, or transportation of peyote by an Indian for bona fide
    traditional ceremonial purposes in connection with the practice of a
    traditional Indian religion is lawful, and shall not be prohibited by
    the United States or any State. No Indian shall be penalized or
    discriminated against on the basis of such use, possession or
    transportation, including, but not limited to denial of otherwise
    applicable benefits under public assistance programs.


    "(2) This section does not prohibit such reasonable regulation and
    registration by the Drug Enforcement Administration of those persons
    who cultivate, harvest, or distribute peyote as may be consistent with
    the purposes of this Act.

    "(3) This section does not prohibit application of the provisions of
    section 481.111(a) of Vernon's Texas Health and Safety Code Annotated,
    in effect on the date of enactment of this section, insofar as those
    provisions pertain to the cultivation, harvest, and distribution of
    peyote.

    "(4) Nothing in this section shall prohibit any Federal department or
    agency, in carrying out its statutory responsibilities and functions,
    from promulgating regulations establishing reasonable limitations on the
    use or ingestion of peyote prior to or during the performance of duties
    by sworn law enforcement officers or personnel directly involved with
    public transportation or any other safety-sensitive positions where the
    performance of such duties may be adversely affected by such use or
    ingestion. Such regulations shall be adopted only after consultation
    with representatives of traditional Indian religions for which the
    sacramental use of peyote is integral to their practice. Any regulation
    promulgated pursuant to this section shall be subject to the balancing
    test set forth in section 3 of the Religious Freedom Restoration Act
    (Public Law 103-141; 42 U.S.C. 2000bb-1).

    "(5) This section shall not be construed as requiring prison
    authorities to permit, nor shall it be construed to prohibit prison
    authorities from permitting, access to peyote by Indians while
    incarcerated within Federal or State prison facilities.

    "(6) Subject to the provisions of the Religious Freedom Restoration
    Act (Public Law 103-141; 42 U.S.C. 2000bb-1), this section shall not be
    construed to prohibit States from enacting or enforcing reasonable
    traffic safety laws or regulations.

    "(7) Subject to the provisions of the Religious Freedom Restoration
    Act (Public Law 103-141; 42 U.S.C. 2000bb-1), this section does not
    prohibit the Secretary of Defense from promulgating regulations
    establishing reasonable limitations on the use, possession,
    transportation, or distribution of peyote to promote military readiness,
    safety, or compliance with international law or laws of other countries.
    Such regulations shall be adopted only after consultation with
    representatives of traditional Indian religions for which the
    sacramental use of peyote is integral to their practice.

    "(c) For purposes of this section --

    "(1) the term "Indian" means a member of an Indian tribe;

    "(2) the term "Indian tribe" means any tribe, band, nation, pueblo,
    or other organized group or community of Indians, including any Alaska
    Native village (as defined in, or established pursuant to, the Alaska
    Native Claims Settlement Act (43 U.S.C. 1601 et seq.)), which is
    recognized as eligible for the special programs and services provided by
    the United States to Indians because of their status as Indians;

    "(3) the term 'Indian Religion' means any religion--
    "(A) which is practiced by Indians, and
    "(B) the origin and interpretation of which is from within a
    traditional Indian culture or community; and


    "(4) the term 'State' means any State of the United States, and any
    political subdivision thereof.

    "(d) Nothing in this section shall be construed as abrogating,
    diminishing, or otherwise affecting--

    "(1) the inherent rights of any Indian tribe;

    "(2) the rights, express or implicit, of any Indian tribe which
    exist under treaties, Executive orders, and laws of the United States;

    "(3) the inherent right of Indians to practice their religions; and

    "(4) the right of Indians to practice their religions under any
    Federal or State law.".

    __________________________________________________

  • SECTION 1. SHORT TITLE.

      This Act may be cited as the `Religious Land Use and Institutionalized Persons Act of 2000'.

    SEC. 2. PROTECTION OF LAND USE AS RELIGIOUS EXERCISE.

      (a) SUBSTANTIAL BURDENS-

        (1) GENERAL RULE- No government shall impose or implement a land use regulation in a manner that imposes a substantial burden on the religious exercise of a person, including a religious assembly or institution, unless the government demonstrates that imposition of the burden on that person, assembly, or institution--

          (A) is in furtherance of a compelling governmental interest; and

          (B) is the least restrictive means of furthering that compelling governmental interest.

        (2) SCOPE OF APPLICATION- This subsection applies in any case in which--

          (A) the substantial burden is imposed in a program or activity that receives Federal financial assistance, even if the burden results from a rule of general applicability;

          (B) the substantial burden affects, or removal of that substantial burden would affect, commerce with foreign nations, among the several States, or with Indian tribes, even if the burden results from a rule of general applicability; or

          (C) the substantial burden is imposed in the implementation of a land use regulation or system of land use regulations, under which a government makes, or has in place formal or informal procedures or practices that permit the government to make, individualized assessments of the proposed uses for the property involved.

      (b) DISCRIMINATION AND EXCLUSION-

        (1) EQUAL TERMS- No government shall impose or implement a land use regulation in a manner that treats a religious assembly or institution on less than equal terms with a nonreligious assembly or institution.

        (2) NONDISCRIMINATION- No government shall impose or implement a land use regulation that discriminates against any assembly or institution on the basis of religion or religious denomination.

        (3) EXCLUSIONS AND LIMITS- No government shall impose or implement a land use regulation that--

          (A) totally excludes religious assemblies from a jurisdiction; or

          (B) unreasonably limits religious assemblies, institutions, or structures within a jurisdiction.

    SEC. 3. PROTECTION OF RELIGIOUS EXERCISE OF INSTITUTIONALIZED PERSONS.

      (a) GENERAL RULE- No government shall impose a substantial burden on the religious exercise of a person residing in or confined to an institution, as defined in section 2 of the Civil Rights of Institutionalized Persons Act (42 U.S.C. 1997), even if the burden results from a rule of general applicability, unless the government demonstrates that imposition of the burden on that person--

        (1) is in furtherance of a compelling governmental interest; and

        (2) is the least restrictive means of furthering that compelling governmental interest.

      (b) SCOPE OF APPLICATION- This section applies in any case in which--

        (1) the substantial burden is imposed in a program or activity that receives Federal financial assistance; or

        (2) the substantial burden affects, or removal of that substantial burden would affect, commerce with foreign nations, among the several States, or with Indian tribes.

    SEC. 4. JUDICIAL RELIEF.

      (a) CAUSE OF ACTION- A person may assert a violation of this Act as a claim or defense in a judicial proceeding and obtain appropriate relief against a government. Standing to assert a claim or defense under this section shall be governed by the general rules of standing under article III of the Constitution.

      (b) BURDEN OF PERSUASION- If a plaintiff produces prima facie evidence to support a claim alleging a violation of the Free Exercise Clause or a violation of section 2, the government shall bear the burden of persuasion on any element of the claim, except that the plaintiff shall bear the burden of persuasion on whether the law (including a regulation) or government practice that is challenged by the claim substantially burdens the plaintiff's exercise of religion.

      (c) FULL FAITH AND CREDIT- Adjudication of a claim of a violation of section 2 in a non-Federal forum shall not be entitled to full faith and credit in a Federal court unless the claimant had a full and fair adjudication of that claim in the non-Federal forum.

      (d) ATTORNEYS' FEES- Section 722(b) of the Revised Statutes (42 U.S.C. 1988(b)) is amended--

        (1) by inserting `the Religious Land Use and Institutionalized Persons Act of 2000,' after `Religious Freedom Restoration Act of 1993,'; and

        (2) by striking the comma that follows a comma.

      (e) PRISONERS- Nothing in this Act shall be construed to amend or repeal the Prison Litigation Reform Act of 1995 (including provisions of law amended by that Act).

      (f) AUTHORITY OF UNITED STATES TO ENFORCE THIS ACT- The United States may bring an action for injunctive or declaratory relief to enforce compliance with this Act. Nothing in this subsection shall be construed to deny, impair, or otherwise affect any right or authority of the Attorney General, the United States, or any agency, officer, or employee of the United States, acting under any law other than this subsection, to institute or intervene in any proceeding.

      (g) LIMITATION- If the only jurisdictional basis for applying a provision of this Act is a claim that a substantial burden by a government on religious exercise affects, or that removal of that substantial burden would affect, commerce with foreign nations, among the several States, or with Indian tribes, the provision shall not apply if the government demonstrates that all substantial burdens on, or the removal of all substantial burdens from, similar religious exercise throughout the Nation would not lead in the aggregate to a substantial effect on commerce with foreign nations, among the several States, or with Indian tribes.

    SEC. 5. RULES OF CONSTRUCTION.

      (a) RELIGIOUS BELIEF UNAFFECTED- Nothing in this Act shall be construed to authorize any government to burden any religious belief.

      (b) RELIGIOUS EXERCISE NOT REGULATED- Nothing in this Act shall create any basis for restricting or burdening religious exercise or for claims against a religious organization including any religiously affiliated school or university, not acting under color of law.

      (c) CLAIMS TO FUNDING UNAFFECTED- Nothing in this Act shall create or preclude a right of any religious organization to receive funding or other assistance from a government, or of any person to receive government funding for a religious activity, but this Act may require a government to incur expenses in its own operations to avoid imposing a substantial burden on religious exercise.

      (d) OTHER AUTHORITY TO IMPOSE CONDITIONS ON FUNDING UNAFFECTED- Nothing in this Act shall--

        (1) authorize a government to regulate or affect, directly or indirectly, the activities or policies of a person other than a government as a condition of receiving funding or other assistance; or

        (2) restrict any authority that may exist under other law to so regulate or affect, except as provided in this Act.

      (e) GOVERNMENTAL DISCRETION IN ALLEVIATING BURDENS ON RELIGIOUS EXERCISE- A government may avoid the preemptive force of any provision of this Act by changing the policy or practice that results in a substantial burden on religious exercise, by retaining the policy or practice and exempting the substantially burdened religious exercise, by providing exemptions from the policy or practice for applications that substantially burden religious exercise, or by any other means that eliminates the substantial burden.

      (f) EFFECT ON OTHER LAW- With respect to a claim brought under this Act, proof that a substantial burden on a person's religious exercise affects, or removal of that burden would affect, commerce with foreign nations, among the several States, or with Indian tribes, shall not establish any inference or presumption that Congress intends that any religious exercise is, or is not, subject to any law other than this Act.

      (g) BROAD CONSTRUCTION- This Act shall be construed in favor of a broad protection of religious exercise, to the maximum extent permitted by the terms of this Act and the Constitution.

      (h) NO PREEMPTION OR REPEAL- Nothing in this Act shall be construed to preempt State law, or repeal Federal law, that is equally as protective of religious exercise as, or more protective of religious exercise than, this Act.

      (i) SEVERABILITY- If any provision of this Act or of an amendment made by this Act, or any application of such provision to any person or circumstance, is held to be unconstitutional, the remainder of this Act, the amendments made by this Act, and the application of the provision to any other person or circumstance shall not be affected.

    SEC. 6. ESTABLISHMENT CLAUSE UNAFFECTED.

      Nothing in this Act shall be construed to affect, interpret, or in any way address that portion of the first amendment to the Constitution prohibiting laws respecting an establishment of religion (referred to in this section as the `Establishment Clause'). Granting government funding, benefits, or exemptions, to the extent permissible under the Establishment Clause, shall not constitute a violation of this Act. In this section, the term `granting', used with respect to government funding, benefits, or exemptions, does not include the denial of government funding, benefits, or exemptions.

    SEC. 7. AMENDMENTS TO RELIGIOUS FREEDOM RESTORATION ACT.

      (a) DEFINITIONS- Section 5 of the Religious Freedom Restoration Act of 1993 (42 U.S.C. 2000bb-2) is amended--

        (1) in paragraph (1), by striking `a State, or a subdivision of a State' and inserting `or of a covered entity';

        (2) in paragraph (2), by striking `term' and all that follows through `includes' and inserting `term `covered entity' means'; and

        (3) in paragraph (4), by striking all after `means' and inserting `religious exercise, as defined in section 8 of the Religious Land Use and Institutionalized Persons Act of 2000.'.

      (b) CONFORMING AMENDMENT- Section 6(a) of the Religious Freedom Restoration Act of 1993 (42 U.S.C. 2000bb-3(a)) is amended by striking `and State'.

    SEC. 8. DEFINITIONS.

      In this Act:

        (1) CLAIMANT- The term `claimant' means a person raising a claim or defense under this Act.

        (2) DEMONSTRATES- The term `demonstrates' means meets the burdens of going forward with the evidence and of persuasion.

        (3) FREE EXERCISE CLAUSE- The term `Free Exercise Clause' means that portion of the first amendment to the Constitution that proscribes laws prohibiting the free exercise of religion.

        (4) GOVERNMENT- The term `government'--

          (A) means--

            (i) a State, county, municipality, or other governmental entity created under the authority of a State;

            (ii) any branch, department, agency, instrumentality, or official of an entity listed in clause (i); and

            (iii) any other person acting under color of State law; and

          (B) for the purposes of sections 4(b) and 5, includes the United States, a branch, department, agency, instrumentality, or official of the United States, and any other person acting under color of Federal law.

        (5) LAND USE REGULATION- The term `land use regulation' means a zoning or landmarking law, or the application of such a law, that limits or restricts a claimant's use or development of land (including a structure affixed to land), if the claimant has an ownership, leasehold, easement, servitude, or other property interest in the regulated land or a contract or option to acquire such an interest.

        (6) PROGRAM OR ACTIVITY- The term `program or activity' means all of the operations of any entity as described in paragraph (1) or (2) of section 606 of the Civil Rights Act of 1964 (42 U.S.C. 2000d-4a).

        (7) RELIGIOUS EXERCISE-

          (A) IN GENERAL- The term `religious exercise' includes any exercise of religion, whether or not compelled by, or central to, a system of religious belief.

          (B) RULE- The use, building, or conversion of real property for the purpose of religious exercise shall be considered to be religious exercise of the person or entity that uses or intends to use the property for that purpose.

          __________________________________________________

    Alcohol Prohibition and the Volstead Act
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    Volstead Act- 1920 (Repealed)

    TITLE I.
    TO PROVIDE FOR THE ENFORCEMENT OF WAR PROHIBITION.

    The term "War Prohibition Act" used in this Act shall mean the provisions of any Act or Acts prohibiting the sale and manufacture of intoxicating liquors until the conclusion of the present war and thereafter until the termination of demobilization, the date of which shall be determined and proclaimed by the President of the United States. The words "beer, wine, or other intoxicating malt or vinous liquors" in the War Prohibition Act shall be hereafter construed to mean any such beverages which contain one-half of 1 per centum or more of alcohol by volume: . . .

    TITLE II.
    PROHIBITION OF INTOXICATING BEVERAGES.

    SEC. 3. No person shall on or after the date when the eighteenth amendment to the Constitution of the United States goes into effect, manufacture, sell, barter, transport import, export, deliver, furnish or possess my intoxicating liquor except as authorized in this Act, and all the provisions of this Act shall be liberally construed to the end that the use of intoxicating liquor as a beverage may be prevented.
    Liquor for non beverage purposes and wine or sacramental purposes may be manufactured, purchased, sold, bartered transported, imported, exported, delivered, furnished and possessed, but only as herein provided, and
    he commissioner may, upon application, is
    sue permits therefore: Provided, That nothing| in this Act shall prohibit the purchase and sale of warehouse receipts covering distilled spirits on deposit in Government bonded warehouses, and no special tax liability shall attach to the business of purchasing and selling such warehouse receipts....

    SEC. 6. No one shall manufacture, sell, purchase, transport, or prescribe any liquor without first obtaining a permit from the commissioner so to do, except that a person may, without a permit, purchase and use liquor for medicinal purposes when prescribed by a physician as herein provided, and except that any person who in the opinion of the commissioner is conducting a bona fide hospital or sanitarium engaged in the treatment of persons suffering from alcoholism, may, under such rules, regulations, and conditions as the commissioner shall prescribe, purchase and use, in accord
    once with the methods in use in such institution liquor, to be administered to the patients of such institution under the direction of a duly qualified physician employed by such institution.
    All permits to manufacture, prescribe, sell, or transport liquor, may be issued for one year, and shall expire on the 31st day of December next succeeding the issuance
    thereof: . . . Permits to purchase liquor shall specify the quantity and kind to be purchased and the purpose for which it is to
    |be used. No permit shall be issued to any person who within one year prior to the application therefore or issuance thereof shall have violated the terms of any permit issued
    under this Title or any law of the United states or of any State regulating traffic in liquor. No permit shall be issued to anyone to sell liquor at retail, unless the sale is to be made through a pharmacist designated in the permit and duly licensed under the laws of his State to compound and dispense medicine prescribed by a duly licensed physician. No one shall be given a permit describe liquor unless he is a physician licensed to practice medicine and actively engaged in the practice of such profession. . .

    Nothing in this title shall be held to apply to the manufacture, sale, transportation, importation , possession, or distribution of wine for sacramental purposes, or like religious rites, except section 6 (save as the same requires a permit to purchase) and section 10 hereof, and the provisions of this Act prescribing penalties for the violation of either of said sections. No person to whom a permit may be issued to manufacture, transport, import, or sell wines for sacramental purposes or like religious rites shall sell, barter, exchange, or furnish any such to any person not a rabbi, minister of the gospel, priest, or an officer duly authorized for the purpose by any church or congregation, nor to any such except upon an application duly subscribed by him, which application, authenticated as regulations may prescribe, shall be filed and preserved by the seller. The head of any conference or diocese or other ecclesiastical jurisdiction may designate any rabbi, minister, or priest to supervise the manufacture of wine to be used for the purposes and rites in this section mentioned, and the person so designated may, in the discretion of the commissioner, be granted a permit to supervise such manufacture.

    SEC. 7. No one but a physician holding a permit to prescribe liquor shall issue any prescription for liquor. And no physician shall prescribe liquor unless after careful physical examination of the person for whose use such prescription is sought, or if such examination is found impracticable, then upon the best information obtainable, he in good faith believes that the use of such liquor as a medicine by such person is necessary and will afford relief to him from some known ailment. Not more than a pint of spiritous liquor to be taken internally shad be prescribed for use by the same person within any period of ten days and no prescription shall he filled more than once. Any pharmacist filling a prescription shall at the time endorse upon it over his own signature the word "canceled," together with the date when the liquor was delivered, and then make the same a part of the record that he is required to keep as herein provided....
    SEC. 18. It shall be unlawful to advertise, manufacture, sell, or possess for sale any utensil, contrivance, machine, preparation, compound, tablet, substance, formula direction, recipe advertised, designed, or intended for use in the unlawful manufacture of intoxicating liquor....
     
    __________________________________________________
    Recognition of Tax-Exempt Status
    Automatic Exemption for Churches
    Churches that meet the requirements of IRC section 501(c)(3) are automatically considered tax exempt and are not required to apply for and obtain recognition of tax-exempt status from the IRS.
    Although there is no requirement to do so, many churches seek recognition of tax-exempt status from the IRS because such recognition assures church leaders, members, and contributors that the church is recognized
    as exempt and qualifies for related tax benefits. For example, contributors to a church that has been recognized as tax exempt would know that their contributions
    generally are tax-deductible.
     
    All IRC section 501(c)(3) organizations, including churches
    and religious organizations, must abide by certain rules:


    their net earnings may not inure to any private shareholder or individual,

    they must not provide a substantial benefit to private interests,

    they must not devote a substantial part of their activities to attempting to influence legislation,

    they must not participate in, or intervene in, any political campaign on behalf of (or in opposition to) any candidate for public office, and

    the organization’s purposes and activities may not be illegal or violate fundamental public policy.
     
    IRS Definitions
    Church. Certain characteristics are generally attributed to churches. These attributes of a church have been developed by the IRS and by court decisions. They include: distinct legal existence; recognized
    creed and form of worship; definite and distinct ecclesiastical
    government; formal code of doctrine and discipline; distinct religious history; membership not associated with any other church or denomination; organization of ordained ministers; ordained ministers selected after completing prescribed courses of study; literature of its own; established places of worship; regular congregations; regular religious services; Sunday schools for the religious instruction of the young; schools for the preparation of its ministers. The IRS generally uses a combination of these characteristics, together with other facts and circumstances, to determine whether an organization is considered a church for federal tax purposes.

    The IRS makes no attempt to evaluate the content of whatever doctrine a particular organization claims is religious, provided the particular beliefs of the organization are truly and sincerely held by those professing them and the practices and rites associated with the organization’s belief or creed are not illegal or contrary to clearly defined public policy.
     
    Organizations that qualify for deductible donations
    IRS Publication 526 PDF
    You can deduct your contributions only if you
    Internal Revenue Service Useful Items make them to a qualified organization. To be-
    come a qualified organization, most organizations other than churches and governments, as
    described below, must apply to the IRS.
     
     
    Form 990-N is due by the 15th day of the fifth month after the close of the tax year. For tax years beginning after December 31, 2006, any organization that fails to meet its annual reporting requirement for 3 consecutive years will automatically lose its tax-exempt status. To regain its exempt status an organization will have to reapply for recognition as a tax-exempt organization.

    Exceptions.
    This filing requirement does not apply to:
    Churches
    , their integrated auxiliaries, and conventions or associations of churches,

    Organizations that are included in a group return,

    Private foundations required to file Form 990-PF, and

    Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ.

    Tax Inquiries and Examinations of Churches

    Congress has imposed special limitations, found in section 7611 of the Internal Revenue Code, on how and when the IRS may conduct civil tax inquiries and examinations of churches. The IRS may only initiate a church tax inquiry if the Director, Exempt Organizations Examinations, reasonably believes, based on a written statement of the facts and circumstances, that the organization: (a) may not qualify for the exemption; or (b) may not be paying tax on unrelated business or other taxable activity.

    IRS Publication 4573 PDF

    Must the central organization be recognized by the IRS as tax-exempt before the organization can obtain a group exemption?

    No. A central organization may submit its request for a group exemption at the same time it submits its exemption application on Form 1023 or Form 1024. Although churches are not required to apply for recognition of their own status in order to be tax-exempt, under the procedures for group rulings, a church must request recognition of its own exempt status in order to be the central organization in a group ruling.

    Are there any special rules for churches?

    With limited exceptions, churches are subject to the same general requirements relating to group rulings as other organizations. However, churches are not required to file annual updates notifying the IRS of changes in the composition of the group.

    IRS Publication 54 HTML

    Employed by a U.S. Church

    If you were employed by a U.S. church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108.28 or more from the organization, the amounts paid to you are subject to self-employment tax. However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. See Publication 517 for more information about church employees and self-employment tax.

    Members of the Clergy

    If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. Your U.S. self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion.

    You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. You must file Form 4361 to apply for this exemption.

    This subject is discussed in further detail in Publication 517.

    IRS Publication 517 PDF

    Ministers Defined

    Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. They are given the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination.

    If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes.

    Vow of poverty. If you are a member of a religious order who has taken a vow of poverty, you are exempt from paying SE tax on your earnings for qualified services (defined later) you perform as an agent of your church or its agencies. For income tax purposes, the earnings are tax free to you. Your earnings are considered the income of the religious order.

    Christian Science Practitioners and Readers

    Your earnings from services you performed in your profession as a Christian Science practitioner or reader are generally subject to SE tax. However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax, later.

    Practitioners.   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. Christian Science practitioners are specifically exempted from licensing by state laws.  Some Christian Science practitioners also are Christian Science teachers or lecturers. Income from teaching or lecturing is considered the same as income from their work as practitioners.
    Readers.   Christian Science readers are considered the same as ordained, commissioned, or licensed ministers.

    Election by Church Employees Who Are Opposed to Social Security and Medicare
    You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. You can make the choice if you are a member of a religious sect or division opposed to social security and Medicare. This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order.

    You can make this choice by filing Form 4029. See Requesting exemption—Form 4029, later, under Members of Recognized Religious Sects.

    Generally, members of religious orders who have taken a vow of poverty are exempt from paying SE tax, as discussed earlier under Members of Religious Orders . They do not have to request the exemption.

     

    Protect Religious Freedom! We ask that even if you disagree with us that you stand beside us, united by our uncommon differences, to work peacefully for religious freedom.

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