@jaytkay Establishment Clause: “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof…” I’d like you to point to where that prohibits the gov’t from not taxing certain organizations?
In terms of tax exemptions:
(c) Exceptions
(1) Mandatory exceptions
Subsections (a) and (b) shall not apply to—
(A) churches, their integrated auxiliaries, and conventions or associations of churches,
referring to An organization described in subsection© or (d) or section 401 (a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. ... 503 covers things like:
(b) Prohibited transactions
For purposes of this section, the term “prohibited transaction” means any transaction in which an organization subject to the provisions of this section—
(1) lends any part of its income or corpus, without the receipt of adequate security and a reasonable rate of interest, to;
(2) pays any compensation, in excess of a reasonable allowance for salaries or other compensation for personal services actually rendered, to;
(3) makes any part of its services available on a preferential basis to;
(4) makes any substantial purchase of securities or any other property, for more than adequate consideration in money or money’s worth, from;
(5) sells any substantial part of its securities or other property, for less than an adequate consideration in money or money’s worth, to; or
(6) engages in any other transaction which results in a substantial diversion of its income or corpus to;
The more notable 501©3 says:
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
However, for the purposes of being exempt from federal/state law under the establishment clause, I can’t find the specific things.
However, you would probably have to sue the DEA to get permission:
http://iml.jou.ufl.edu/projects/students/marques/relig.htm
http://marc.perkel.com/2009/03/03/church-of-reality-vs-dea-over-religious-use-of-masrijuana/
http://stash.norml.org/native-american-church-sues-dea-over-right-to-religious-use-of-marijuana
And the specific law regarding Peyote:
http://www.law.cornell.edu/uscode/search/display.html?terms=1996a&url=/uscode/html/uscode42/usc_sec_42_00001996---a000-.html