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Religious Freedom - Maine State and Federal Laws
_____________________________________________________________
CONSTITUTION OF THE STATE OF MAINE
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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.
_____________________________________________________________
Maine Civil Rights Act
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§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).
§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).
_____________________________________________________________
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).
_____________________________________________________________
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).
_____________________________________________________________
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).]
_____________________________________________________________
Maine Statutes Title 17: CRIMES
Chapter 105: RELIGIOUS ASSEMBLIES, HOLY
DAYS AND HOLIDAYS
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).
__________________________________________________
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.
__________________________________________________
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.
(a)
Findings
(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.
__________________________________________________
SECTION 1. SHORT TITLE.
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--
(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.
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--
(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
(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:
(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.
(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
(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).
(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.
__________________________________________________
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.
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.
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 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.
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